Registergd numbgr. 03719101
Charty number,. 1084124
COMMUNITY FOSTER CARE
(A company limlted by guarantee)
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

COMMUNITY FOSTER CARE
(A company limited by guarnnleel
CONTENTS
Page
Reference and administrative details of the Company, Its Twstees and advlsers
Chaiff s stalement
Trustees. report
Independenl audltor's report on the flnanclal ststements
statemenl of financial activili8S
4-13
14-17
Balance sheet
19
Statement of ¢ash flows
20
Notes to the financial sLthenls
21-38

COMMUNITY FOSTER CARE
IA company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADMseRS
FOR THEYEAR ENDED 31 MARCH 2023
Trustees
J ￿ight, Chair, as of July 2022
M Straton
J Jansen
C VV8de
S Malone
Mcox
J Comerford (appointed 31 Marth 20221
Company registered number
03719101
Charlty reglstsred number
1084124
Registered office and principal addrnss
Unit & 76 Kingsholm Road, Gloucester. Glouceslershire, GL13BD
Company seGretsry
J L￿light
Chief executive off1r￿r
M lfjngston
Reglstsred manager
E Weaver
Senior leade￿hIP team
M lQng8ton
E Weaver
SHart
D VVhitson-Jone3
Indepèndent auditor
Crowe U.K. LLP, Fourth Floor. St James House. St James, Square, Chellenham, GL50 3PR
Banker5
Natwesl, 2nd Floor, The Quadrangle. The Promenade, Cheltenham, Glouceslershire, 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 THEYEAR ENDED 31 MARCH 2023
SoliGitor5
BPE, St James. House, St James, Square, Chehenham, Gloucestershire, GL50 3PR
Page 2

COMMUNITY FOSTER CARE
(A company limited by guaranleel
CHAIR'S STATEMENT
FOR THE YEAR ENDED 31 MARCH 2023
During this year the rise In the cost of living had a consideT8ble effect on the finances of Community Foster Ca￿.
The board of trustees believe in investing in our Stsff and Foster Carers and so made strategic decisions to
instigate payments to these groups to rniligate the effects of the challenging times. This resulted in a slight loss
maknng year and we forecast another small loss in 2023-2024. These decisions to invest in people have been
taken the knowledge of healthy reserve5 and a solid marketing strategy.
The effects of the Covid pandemic were still appaient duiing the year ￿th Community Foster Care striving to
assist wth the mental Heath of Young People, Stsff and Carers. We have been assisted in this by an amazing
team of psy¢hotherapists who have enabled us to further develop our Therapeutic Fostering approach. Thi
approach has contributed lo fantastic Stabil￿ ratings, meaning that Young People in our care experienced
setued, loving environments and thus increased their life chances.
l am proud that our Board of Trustees has pur8ued the core value of putting our Young People at the heart of all
we do. This has been possible due to the great leadership and drive of our C.E.O and the Senior Leadership
team, along with our committed and talented staff team. However, without our dedicated carers nothing would be
possible and so l expTess my heartfelt thanks for the amazing work that they carry out each and every day.
Name".
Jennle ￿ght
Chair of the Board of Directors and Trustee5
Date.. S
IILIES
Page 3

COMMUNITY FOSTER CARE
(A company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2023
The Trustee8 present thelr report and audlted flnandal ststements for the year ended 31st March 2023.
The Board of TNstees
Jennie l)w9M (Chairl
Joanna Jansen (Trustee)
Mariana Straton (Trusteel
Charfes Wade (Trustee)
Slephenie Malone (Twstsèl
Mary Cox ITrusteel
Jane Comerford (Trusteel
Structure. Gov•rnan¢e and Management
Governin
Document
The organisalion is a ¢harttable company limlted by guarantee, incorporated on 24 February 1999 {reglstratlon
number 03719101) and registered as a Charity on 15 December 2000 (Charty number 1064124). The Charity
was established under a Memorandum of Associalion, a5 arnended 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 aTts'cles were extended to
incorporate the work undertaken by Community Faffiily Care and to enable this work to be continued by
Community Foster Cafe.
Recruitment and
ointment of Tru51ees
The Directors of the Charity are also Trustees lor the purposes of Charity law. During the year (July 2022)
Jennie Lknght was appointsd Chair, taknng over frorn Chartes Wade, who remains a trustee. The board
continues to be made up of seven TTUStee$. In addition to Ihe Trustees there are tsvo Foster Carer$ Inon-votingl
who regularly attend the Board meetings. One trom the service in the north and one from the service in the
SOLrth. Their role is primarily to represent the views of the foster carer8.
AJI of the Charitys work focuses upon children, young people and their families and the Board of Trustees has
sought to ensure that the needs ofthis group are appropriately reflected on the Board.
For example, we have Trustees with professional backgrounds in family law, education, fostering, compliance.
and employment law. The Board is afv4ay8 seeking to ensure it has the apprq)riate skill sets rèquired to fvrther
develop the Charity.
Communty Foster Care en6uTes that any new Trustee is selected and re¢ruited safely in line with expeded
practice and regulations.
Page 4

COMMUNITY FOSTER CARE
IA company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2023
rainin
AJI Trusloe$ are required to undertske an induclion, along wth prospedive Trustees, to familiarise themselves
th all aspects ofthe Charity and the context within which it operates.
We ensure Trustees are provided ￿1th information regarding:
The obligations of Trustees (rules of engagement)
The main documents which set out the opwational framework for the Charity includng the Memorandum
and Articles and the Fostering SeNice {Englandl Regulations 2011
The Charty's business strategy.
The Trustees & SLT continue to operate within the Scheme of Delegation Ihat was revised ￿ 20-21 year. This
Scheme of Delegation set out Terms of Reference for three subgroups, each of which Teport lo the Trustees.
Each of these groups has responsibility for, and Consideration of tsvo areas of the organisab'on's strategy. The
three Sub-Groups are..
The Fostering Quality Assurance Group
Promoting Good Outcomes, People & Safeguarding Group
Finance and Resources GTOUP
Each of these groups and the Board of Trustees meet three times a year. Therefore, there is formal board
involvement with the chafity on a monthly basis. There is also provision for an extraordinary TTUStee's meeting to
be called if it is required. There were no extraor(*nary Trustees meetings held in the period.
is
The organisation continue$ to embed Risk Register vthich is now a live and active part of the organisations
conversation. Regular reviews of the Risk Register have been embedded in the organisations governan¢e
structure and is a standing item on the agenda of each subgroup wth each subgroup taking ownership of
appropriate identified risks. A log of any change lo the risk register is recorded with justification.
The Chartys pdicies are regularly reviewed in light of new guidance andlor legislation received from the
Govemment. CFC strives for excellence in all its work and is committed to ensuring the approprSale regulations
are adhered to which protect the children INing with our families, the Foster Carers, the 8taff team and the Board
of Trustees. Furthermore, the organisation works Tri.X to ensure policies are reviewed eyterna51y to ensure
they are held to the highest 8tsndaTd and in line with ¢hanges in legslation or recommended best practice.
A key Tisk area is the reduction of income from our foster placements. Significant work has been taknng place lo
itigate this risk, including enhanced finanoal procedures, a recruitment strategy, ensuring purchasers meet
additional ongoing costs identifted within placements and rtsutlne robust financial monitoring.
Community Foster Care continue$ to comply wlh GDPR and eng8ge8 vAth the ICO regularly to ensure its
guidance is up to date, all staff are appropriatety trained and any data breaches or near misses are reported
appropriately. The organisation commissioned a gap analysis of its compliance ￿th GDPR legislation ￿1¢h
identified some areas of improvement. An action plan ig being developed to implement these changes.
The health and safety of employees Is con8tanUy under review and procedures are in place to ensure
compliance wth the health and safety of staff, volunteers, Foster Carers and visitois. The health and $afety of
children and Foster Carers is given the highest priority and the govemance for this is dictaled under the
Fostering Service (England) Regulations 2011.
Page 5

COMMUNITY FOSTER CARE
(A company limited by guaranleel
TRUSTEES. REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2023
nisa
nal
Community Foster Care has a Board of Trustees whl¢h 5$ responsible for the strategi¢ diieotion of the charity
and meets as a fvll Board three times a year. Recruitment of new Trustees is ongoing and continually kept
under ievlew by thè Board.
The day-to-day responsibilty for the provision of the seNce rests wlh the Chief Executive, who is responsible
for ensuring that the tharity delivers the services specifjed and that key performan¢e Indi¢ator$ are met.
The Chief Executive is supported by a Senior Leadership Team vthich is made up of a Registered Manager,
Service Manager and a Business Development Manager.
Salaries for the ￿ole st8ff, including the senior leadershlp team are benchmarkèd agalnst the ￿der maikgt.
This work is conducted by the HR officer. This is then reviewed and approved by the board of trustees.
The organisation Continues to suc¢essffiJlly operate one Ofsted registration. During the year we were visited
by Ofsled IJLJne 20221. The OLrtcome ol the inspection wa8 a good rating in all areas. The inspectlon report can
be found here. In particular Ofsted noted that the org8ni8ation 18 w￿kIng well under one registration.
The Business Support Team has continued to grow in line wlh the organisation's business plan. The
Qfganisation is seeing the beneffit of bringing finance, HR and marketing fvnctions 'in-house'. With each area
developing more robust processes.
The organisation awarded a cost-of-living Increment and a one off payment (weighted to lower earners) to foster
carers and staff in the year. The organisation and CC￿tinueS to monitor the competitiveness of its salaries and
undertook a benchmarknng process in year. It concluded that no member of staff was being under paid for their
role.
Public Benefit and Social Im
A significant public beneffil of Community F051er Care is providing opportunities for members of the local
community lo foster. Community Foster Carè believes that good foster carers come from all communities and
backgrounds. We actively seek carers from all communities to strengthen our ability to meet the diverse needs
of the children in the care population. The work Communty Foster Carè undertakes is In line with its
Memorandum and of A8sociatlon, the geographical iestriction was amended ir) 2004. The Trustees
amended the Memorandum and Article5 of AssoGiation in May 2017 to bring them in line wth recent guidance.
The TTU&tees a15D noted in early 2018, that the revised Memorandum and Articles of Association Should bo
widened to allow for the wider activitses of our parent charity, Community Family Care lo be undertaken ¥Mthin
Community Foster Care. These revision8 were rectified in the spec4aS resolution on Ihe 30 July 2018 by the
Trustees. This enabled the Trustees to dissolve the parent charity, Community Farnily Care on [7th May 20191.
but the important work of this Charty continues within Cornmunity Foster Care.
The Board of Trustees confirms that they have complied wth their duty in Section 17 of the Charities Act 2011 to
have due regard to public benefit guidance published by the Charity Ctsmmission for En￿and and Wales.
The soci81 impact of the work of the charty Is deemed sign1ffi¢8nt. Community Foster Care looks after some of
the most disadvantaged childien and young people in society. The majorty will have experiencèd some form of
abuse and neglect, experienced difficulties With educational attainment and are commonly isolated from their
peer group$. Through Ixjr work, we provide security of family life, encouragement and guidance in education
and develop self-e8teem to play a more ath.ve and cOnstru￿ve role in society.
Pa9e 6

COMMUNITY FOSTER CARE
IA company limited by guamntse)
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2023
At the end of Marth 2023, we cared for 43 (2022., 368) children and young people on behalf of Local Authofltles
and, during the year 2022-2023, over 6112021-2022., 411 chilttren and young people benefthd from our care.
As the organisation develops its fostering model il increases its work with more complex arrangements where
young people may need more support than is set out in the specifications set out by Local Authoritiès. This work
has led to the organisation achieving a stability rale of over 94Q/o. Over the coming year the organisation will
continue to develop this work with in its Therapeutic Fostering model.
Fundraising
The Charity has no fijndraising activities requiring disdosure under S162A of the Charitie5 Act 2011.
Objective5 and Activities
The objects ofthe Charity as amendsd on 30 July 2018 are..
OBJECTS
1.1 The ChaTity's objects. re8tri¢ted spe¢i11cally for the public benefft, are=
(al To operate a foster care agency in the United Kingdom regarding training and approving
Foster Care!8 in particular but not exdusively from social and
eoonomically deprived areas.
{bl To provide relief to children and young people In need and in particular those in the Gare of.
or accommodated by, a local authority by..
lil providing them wth, or otherwise assisting in the provision of, a placement or
placements in suitable accommodation and providing them ￿th. or a8SiSting in the
provision of, appropriate caTers wth the aim of
providing Ihem wilh g stable family life,. and
lill providing for their education and establishment in life.
Icl To promote and protect the good health of children, young people, adults, and their families
o are in need or who ale Socially and economically disadvantaged in any way and in
particulaf those who have been in the care of, or accommodated by, a Local Authority by..
lil providing training, support and guidance.,
lill provi(*ng thern ￿th, or otherwise assisting in the provision of. a placemenl or
placements in suilable accommodation and providing them wth, or assisting in the
provision of, appropriate carers with the aim of improving family life,. and
liiil providing ft)r their education and establishment in life.
{dl The relièf of povety Bnd in parti￿lar the a651Stance 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 longslanolng relationships wth communities
often disadvantaged communibes. Potenlial foster carers are targeted from all areas of the community
induding socially and economically disadvantaged areas. Community Foster Care's approath has been to
develop the skills and social capitsl ¥Mthin these Spe￿fiC neighbourhoods, wilh a view to enabling families within
these communities to provide warm stable homes to thildren in need of them. This approach sees our
inteNenlions buil(ling the kno￿edge and resource5 wthin these communibes. We have introdu¢ed an innovative
approach to the reuuilmenl of foster carers.
Page 7

COMMUNITY FOSTER CARE
(A Company limited by guarantee)
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2023
Community Foster Care aims to provide:
A Commilment to a chlld ￿￿tred approach
High qualty f08ter care in a family selting for children and young people
Respect for raaal, cumural and religlous backgrounds of all the Children and young people
Care for the disability, gender and sexuality of foster Children during the matching proces5
24-hour support for foster carers
CareTS who wll respect the children's lights in their homes under the UN Convention on Children's Rights
and not administer corporal punishment to any chlld
A commitment to the on-going leaming and training of foster carers
A commitment to the on-going learning and training of all Placement Support Workers and Social Workers
employed by Community Foster Care and all other sUPPOrt stsff.
Business Planning
After considerable progress on our previous Strategy1201￿2O22), SLT, sUPPOrted by the trustees and wder
staff team reviewed and began to implement a new strategy that was based on the success and leaming of the
previous one. Our new stratew continues to corisidei Six thread5. These are..
Fostering Better Outcomes
Talented Inspired PeoFAe
Empowering Efficient Systems
Connecting Children wth Familleg
Effective Use of Resources
Charty Ifiats'lity-
Senior Managers have worked closely Ythh the Tru$teè8 to develop this ambitious plan for this period. This
strategy has built a firm foundation underpinned by our values and purpose, which were reviewed wth staff,
foster carers and children in 2018. Based on a deep understanding of these we have created a plan that further
develops our ability to achieve our purpose.
Achievements and Perfom)anee during 2022-23
The lable bel¢)w detsils the number of children pla¢ed Nmth our ¢arers at the end of eoch fi$¢al yeoT. Honned
breaks and staying ptrt arrangements are not included.
Numb•rof Chlldren Ilvlno wlth CFC carers
2016
2017
2018
2019
2020
13
13
17
10
20
31
30
33
31
31
44
48
60
41
61
2014
14
30
44
2015
10
34
44
2021
19
24
43
2022
18
20
38
2023
16
27
43
North
South
Total
The number of Children livlng with CFC families remains consistent. The average over the last 10 years being
44.6. However, the needs of the young people CFC looks after has increased and therefore more resource 1$
nèeded to ensure stakmlity of arrangements. The organisation ensures that additional resource requlred 18
identified and agreed wth purthaseis.
Page 8

COMMUNITY FOSTER CARE
IA company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THEYEAR ENDED 31 MARCH 2023
Number5 of Fostering Households
2017
2018
2019
2020
11
13
14
16
36
34
37
31
47
47
51
46
2014
2015
16
30
45
201
13
35
48
2021
14
28
42
2022
15
26
41
2023
North
South
Total
28
37
26
36
The recruitmènt of carers remains a key issue for Communty Foster Care, as it does for all agencies across the
county- We continue to invest ￿ a marketing and recruftment officer which has started to Show dividend,
Ouf enquiry numbers increasing year on year.
Flnandal perlorman¢e as detailed in this report shows the Charty making a defic¥t of £46,832 for the year. This
perfr)rmance is in line the budget agrèed by the board pre year. However there was a fvnd for investment
budgeted in year. This spend was not realised, however the truslees made a one of payment to all Foster Carers
and Staff to help th the Cost of Llvtng cri%is whith was not budgeted atthe beginning of the year.
DuTing 202212023 the Charity continued to make use of social media and is continuing to devdop its strategy of
online recruitment. Our'organie, following ha$ grown over the year. However, as part of our recruitment strategy
we are focusing more heavily on reaching more peoplè may not be aware of Community F08ter Cafe
through 'paid forf adVert￿￿ng on Facebook and Google Adwords.
Vve have offices in Royal Wootton Basset, LanGaster and Workington meet the need& of our carers in
these loealities. A Social Worker and a Placement Support Worker operate from these off ces, which 15 also
base for training. As we continue to adopt 8 'one organisation, approach other key roles are based in these
offices.
Our registered office is Ki Gloucester. Ajthough this office provide5 for the organisations core ftjnctionality, we
ale inueasingly distributing fijnctionality across our footprint and using technology to enable su¢Ginct w￿kIng.
The organisats'on h88 worked hard to ensure our office spaoes ale used more effectively, by staff, carers and
young people. It is still a vital part of Community Foster Care's approach to be embedded In our communty and
a$ suth there are no plans to Teduce our office provision.
Community Foster Care is committed to providing a range of activities and support lo our children and young
people. After 8 challenging year in 2020-2021, engaging young petsple face to face, a lot of work has been
putbng this back in place. In the year many activities took place induding successfvl community events,
children's activities and the 0￿yS popular summer residential.
Our Annual Carer Christmas dinners were held across the organisation. We invited guest speakers and
recogni5ed some of our longer serving foster Carers for their commitmenl to the children and young people in
their Care. There were also several activities at ChTlStmas for all our children.
Community Family Care
Our Famity CaTe secliorb has oontinued its work in Ihe followng aTea$:
FamilylPlacement Support Wo
Support Workers support families through famlly support work at an 'earfy help, level. Main support themes are
supporting with morninglevening roub'nes, managlng challenglng beha￿our In the home, and improving parental
onffidenoe in implementing parenting strategies.
Support Workers are also provtdkng regular support to looked after young people living in our foster families in
order to support placement stabilty.
Page 9

COMMUNITY FOSTER CARE
{A company linlted by guaranteel
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2023
Art Journal Project
Support Workers are currently sUPPOrting young people on a 1..1 or group basis through the Art Journal proje￿.
The sessions are eithet being completed at school or in a confidential space wtthin the communty.
COMw￿nity Family Care continues to deliver on ￿ block contracts awarded in 18119..
Bradford on Avon Y￿th Sgrvices
A 3.5 year contract to deliver a youth $eNice for Bradford on Avon consisting of
Centre Based Provlsion
Detached work
1..1 work
Partiapation
This is a conlinuatr'on of an initial contract that ran from 2018-2021. The current contracl runs through until Maroh
2025.
Family Group Conferences- North Somerset
Famify Group Conference (FGC) service covering North Somerset. The seNSce18unched on 1st January 2019
and CFC is commissioned to provide a minimum of 24 completed FGCS per year.
FGCS are an effective t(x)I for sUppO￿ng families to problem Solve for themselves. Refe￿81¥ are reekived from
Social Workers ¥tho have identified families..
On the verge of family breakdown.
With o Child is at risk of becoming Looked After.
Wth a Child needing a Child Protection Plan.
Wrth a Child in Pre-Proceeth'ngs.
wrth a Child subject to Care F¥oceedings.
The family must be in agreement being put forward for an FGC and must consent to a referral. A Co-
ordinalor is allocated to the family and arranges the FGC, which is a meeting. The meeting is split into different
parts. Professionals are present for the In￿al information giving part. the family are then given time alone to talk
and come up a plan for addressing the issues raised by professionals in the first part of the meeting. The
plan needs to be agreed by professiona15 and is then reviewed after 3 months.
Thls service was referred to favourably in the North Somer5et Council's Otsted report.
This wntract for an inibal period of 3 years wth an optional extension of 2 years. North Somerset Council
enacted this extension, and the current arrangement continues lo December 2023. We are CUrren￿Y in
discusslons the Local Authority about their recommissioning intention$.
Thrs contract was ended earty by North Somerset CouncFI in June 2023 for financial reasons. The performan¢e
of CFC was not queslloned.
Post year end the board held an extraordinary meeting to review the practs"calitie5 of continuing the work of
Community Family Care & Skyrocket. It was unanimousty agreed that during the 23124 year the organisation
would wind up both of these areas to focus on the organi$ations core work- Fostering.
Page 10

COMMUNITY FOSTER CARE
IA Gompany limited by guaranteel
TRUSTEES. REPORT (CONTINUED)
FOR THEYEAR ENDED 31 MARCH 2023
Financial Review 2022-2023
The continued financial Pressure on Local Authorities is hawng a major impact upon the Independent Fostering
Sector. The levèl of tumover in many of Ihe larger foster care agencies is dedining. Due to this Community
Foster Care has made a10&8 in 2022-2023.
There was a loss of £46,832 in 2022123 oftumover).
Turnover for the year was £2,342,560, a 0.57Vh de￿ease from the previous year. Community Foster Care's
prinapal fvnding source is the income from Lo¢al Authority contracts. This ha8 detteasedfin¢reased from
c.£2.23M in 21-22 to c.£x.XKM in 22-23.
The fvnd5 available a5 at 31 sl March 2023 are £678,343 of ￿1¢h £0 is restricted.
It Is vit81 that thè Charlty increases the number of Foster Carers lo offer more choice to authorities ￿en making
placements and to ensure that Community Foster Care maintains its Strong ethical matching of children policy,
whilst In￿e8$ing its tumover. The Charity w)uld not be ffijlfilling its purpose. rf pursuing incfeased tLwnover
compromised the needs of children.
Investment Poll
The organisalion doesn't currentty have reserves Capital to invest for the purposes of capital gain. The Trustees,
position is that rf there is an excess of reserves this wll be invested in fijrthering the chariWs mission. This ￿11
be Temewed in the 2023-24 year.
The Trustees Continue to examine the Charitys requirements for reserves considering the maln rlsks to the
Charity on a yearly basis. We calculate for a combinab.on of adverse events plus the fjjnds needed for a
managed dose down. These reserves are needed to meet the working capitsl requirements of the Charity and
the Trustees are confident that at this level they would be able to continue the current aclivilies of the Charity in
the event of a Significant drop in fvnding. Additionally, In the event that Community Foster Care Geases to
operote, the additional reserves wll ensure that children and young people enjoy a lengthy transition period into
their new placements. This position is currentty reviewed annually and was last reviewed in September 2022.
At the end of the year, Ihe reserves avoilable to the Charity were c.£678k vthich 1$ 31 /¢ higher than the funds
required by the reserves policy {£517.5K). Ordinarily the Trustees and Senior Management Team would b&
exploring the best ways to invest these additional fvnds to benefft CYP and families. However, in light of the
Dncern about significant reduction in carer numbers and the Cost of Living crisis it is felt prudent lo hold an
enhanced level of reserves for at lea51 the short term.
Plans forthe FU￿re Peri¢)ds
The charity has been operating wthin its strategic plan to drive the tharity fO￿ard over the last three ye8r8.
Underpinned by a renewed belief in the charitys purpose and values this strategy will guide the charity into a
period of measured growth. Over the coming three years the charity will prioritise-
Caier recruitment
Developing the placement offer
Ensuring the website, marketing and communication strategy remain live ond active
Securing block purch88e contracts Family Care service developments ￿ere available and aligned vAlh
our strategic inlent.
Page11

COMMUNITY FOSTER CARE
(A company limiled by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2023
Responsibilities of tho Trustges
The Trustees Iwho are also directors of Community Foster Care for purposes of Company law) are re$ponsibie
foi preparing the Trustees, Report and the finanaal statements in accordance with applicable law and the United
lQngdom Generally Accepted Ac¢ounting Practi¢e (United ￿'ngdoM Accounting Standards).
Company law requires the Trustees to prepare ffinanaal statements for each financial year. Under company law,
the Trustees must not approve the financial statemenls unless they are sat18ffied that they give a true and fair
view of the stste of affairs ofthe charitable company and ofthe ineoming r&sources and application of resources.
induding 1he income and expenditure, of the charitable company for that period. In preparlng these financial
statements, the Trustee8 are required to.,
select suitable accounting policies and then apply them consistenyy;
obsetve the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent-
stste whether applicable UK accounting standards have been followed, subject to any material departure8
disG105ed and explained in the financial stslements: and
prepare the finanaal statements on the going concern basis unless It is inappropriate to presume that the
charitable company will continue in bLJsinès$.
The Trustees are responsible for ensuring that adequate accountlng records are malntslned that are sufficient to
show and explain the Charity's transactions and disclose. ￿￿th reasonable acujracy at any lime, the financial
position of the Charity and enable them to ensure that the financial statements comply ￿1th the Companies Act
2006. They are also responsible for safeguarding the assets of the Charity and ensuring their propel application
in accordance wth Charity law and hence lor taknng reasonable steps for the prevention and detection of fraud
and other irregularitses.
M8mbers of the Board of Trustsos
Members of Ihe Board of Trustees, who ale Directors for the purposes of company law and Trustees for the
purposes of Charty law, tho served during the year and up to the date of Ihi$ report are set out on page one of
this report.
In accordance wth company law, as the Companls Directors, we certify that..
So far as we are aware, there is no relevant audit informalion of which the Companys auditors ore unaware.
and
As the directors of the Company, we have taken all the 8teps that we ought to have taken in older to make
ourselves aware of any relevant audit informab'on and to establish Ihat the Charity's auditors are aware of
this information
Page 12

COMMUNITY FOSTER CARE
(A company limited by guarantee)
TRUSTEES, REPORT ICONTINUEDI
FOR THEYEAR ENDED 31 MARCH 2023
Auditor
Crowe U.K. LLP have expressed their Willin￿lesS to continue in office as auditor.
report has been prepared In accordance ￿1h the Statement of Recommended Practice- Accounting and
Reporting by Charities and in accordance wth the speaal provisions of Section 415A of the Companies Act 2006
relaling to small entities.
)proved by order of the members of the board of Trvslees and signed on Iheir behalf by:
J Dwight
Chair
Date..
Page 13

COMMUNITY FOSTER CARE
IA Company limited by guarantee}
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COMMUNITY FOSTER CARE
Opinion
We have audited the financial slalements ol Community Foster Care (the 'charitable company) for the year
ended 31 March 2023 which comprise the Statement of Financial Activities. tre Balance Sheet, the Statement of
Cash Flows and the related notes, induding a summary of significant accounting poliryes. The financial reporting
framework that has been applied in their Pfeparathon is applicable law and United Kingdom Accounting
Standards, In¢luding Flnanual Reporting Standard 102 'The Financial Reporting Standard appll¢able in the UK
and Republic of Ireland, (United lQngdom Generally Accepted Accounting Practice).
In our opinion the financial statements-.
give o true and fair view of the state of the ¢harknble companls affairs as at 31 M8rth 2023 and of Its
income and expendrtsre for the year then ended.,
have been property prepared ￿ accoTdance with United lQngdom Generally Accepted Accounting
Practice., and
have been prepared in accordance the requlrements of the Companles Act 2006.
Basis for opinion
We conducted our audit in accordance Ylth Interna￿Onal Standards on Audlbng {UKI IISAS (UK)) and applicable
law. Our responsibilities under those standards are fijrther described in the Auditor's responsibilities foi the audit
of the financial statements section of our report. We are independent of the charitable Gompany in accordan¢e
th the ethical requirements that are relevant to our audit of the ffinancial statements in the United Kingdom,
induding the Finanual Reporting Council's Ethical Standard, and we have fijlfilled our other elhical
responsibilthes in accordance wlth these requirements. We believe thal the audit eviden¢e we have oblaine¢J is
sufficient and appropriate to provide a basis for our opinion.
Conclusion5 relating to going concem
In auditing the financlal ststements. we have concluded thal the Trustees, use of the going concem basi8 of
accounting in the preparation of the fjnancial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, in(Jividually or collectively, may cast significant doubt on the charitable companyb ability to
contr'nue as a going concem for a period of at least ￿1ve monlhs from when the )Inandal statements are
authorised for issue.
Our responslbillties and the responsibilities of the Trustees ￿1th respeGt to going ￿nGern are described in the
relevant sections of this report.
Page 14

COMMUNITY FOSTER CARE
(A company limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COMMUNITY FOSTER CARE
(CONTINUED)
Other infomialion
The trustees are responsible for the other information contained wthiTr the annual ¥ep¢xt. The otheT information
comprlses the Information included in the annual report, other than the finanoial statements and our auditorfs
report thereon. Our opinion on the ffinancial ststements does not cover the other information and, except to the
extent otherwise explicity stated in our report. we do not expres$ ony form of o$surance conclusion thereon.
Our responsibility is to read the other information and, in doing so, ¢onsider thether the otheT information is
materially inconsistent wth the financial slatements or our knowledge obtaned in Ihe audt or otherwise appeaTS
to be materially misstated.11 we identify such material inconsistencies or apparènt material misstatements. we
are required to determine whether this gives rise to a material misstatement in the finanttial statements
themselves. If, based on the work we have performed, we Conclude that there Ss a materlal mlsststement of this
othei information, we are iequired to report that fad.
We have nothing to report in this regard.
Opinions on other matters prescribed by Ihe Companies Act 2006
In our opinion based on the work undertaken in the course of our audrt
the information given in the trustees, report, whith includes the directors, report prepare(J foi the purposes of
ompany law. for the finanixal year for vthich the financial statements are prèpared is consisterlt N¥ith the
financial statements.. and
the Llrectots, report included wthin the trustees, report have been prepared In a¢¢ordance with applicable
legal Tequirements.
Matters on which we are requlred to rEPOrt by exception
In light of the kn￿edge and understanding of the charitable company and their environment obtained in the
course of the 8udit, we have not identiffied material misstatements in the directors. report included wthin the
trustees, report.
Vve have nothing to report in respect of the following matters in relofjon to the Companies Act 2006
requires us to report to you if, in our opinion-.
adequate and proper accounting records have not been kept., or
the financial statements are not in agreement the accounting records and rthrns., 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 trustee5 were not enlilled to Prepare the Inancial statements In accordance the small conwanies
regime and tske athiantage of the small companies. exemptions in preparing the trustees, directors, report
and from the requirement to prepare a strategic report.
Page 15

COMMUNITY FOSTER CARE
IA ¢¢mpany limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COMMUNITh FOSTER CARE
ICONTINUEDI
Responslbllities of Trustees
As explained more fijlly in the T¥ustees' respon$ibiltbes ststement, the Trustees (tho are also the directors ofthe
charitable company for the purp95es of Company law) 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 deteimine is necessary to enatrAe the preparation of financial statements that are free from material
misstatement, vthether due to fraud or Èrror.
In preparing the finandal statements, the Trustees are responsible for assessing the Gharitsble Gompanls ability
to continue as a going concem, disclosing, as applicable, matters related to going concern and using the going
concern basis of accounting unless the Trustees either intend lo liquidate the charitable company or to ¢eas&
operations, or have no realistic alternative but to do so.
Auditorfs responsibilities forthe audit of the financial slatements
Our objectives are lo obtain Teasonable assurance about whether the financial statements as a whole are free
from material misslalement, thether due to fraud or efror, an¢J lo issue an Auditor's report that includes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
accordanee wth ISAS (UK) wll always detect a m8leri81 misstatement when it eKists. Misstatements can arise
from fraud or error and are considered material if, individually or in the aggregate. they could reasonabty b&
expected to influence the economic decisions of us¢r¥ tsken on th& basis of these fjnancial stslements.
Detsils of the extent to ¥thich the audit was considered capable of detecting irregularilies, including fraud and
non-compliance with laws and regulab.ons are set out below.
A further description of our responsibllllles for thè audlt of the financial statements Ss located on the Financial
Reporling Council's web&te at-. wNvw.frc.org.uklauditorsresponsibilities. This desLTiPtion forms part of our
auditor's report.
Extent to which the audit was considered capable of detecting irregularities, including fraud
ITregularities, inchjding fraud, ave instances of non.corypliance with laws and regulation5. We identified and
assessed the risks of material mrsstatement of the finanual ststemenls from irregularities, bthelher due to fraud
or error, and discussed these bethen our audit leam members. We then designed and performed audil
Procedures responsive to those risks. including obtaining audit evidènce suffici￿1 and appropriate to provide a
bas1$ for our opinion.
We obtained an understanding ol the legal and regulatory frameworks ￿thin which Ihe charitable company
operates. focusing on those laws and regulations that have a direct effect on the determination of material
amounts and disclosures in the financial slatements. The laws and regulations we considered in this context
were the Companies Act 2006, the Charities Act 2011, together with the Charities SORP IFRS 1021. We
assessed the required compliance Ihese law5 ar4d regulation5 as pat1 of our audit procedures on tt)e related
financial statement items.
In addllion, we con8idered provislons of other laws and regulations that do not have a direct effect on the
fjnancial statements but compliance with which might be fundamental to the charitable Companyb ability to
operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within
the charitsble ¢ompany's for fraud. The laws and regulations we considered in this context for the UK operations
were Ofst8d, General Data Protection Regulations, and health and safety legislation.
Auditing standards limit the required audit procedures to identify non-compliance wth these laws and regulations
to enquiry of the Tfustees and other management and inspection of regulatory and legal correspondence, if any.
Pag¥ 16

## **COMMUNITY FOSTER CARE** 

## **(A company limited by guarantee)** 

## **INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COMMUNITY FOSTER CARE (CONTINUED)** 

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the override of controls by management. 

Our audit procedures to respond to these risks included enquiries of management and the Finance and Resources Committee about their own identification and assessment of the risks of irregularities, review and discussion of non-routine transactions, sample testing on the posting of journals and review of accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission and Ofsted, and reading minutes of meetings of those charged with governance. 

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non­ compliance and cannot be expected to detect non-compliance with all laws and regulations. 

## **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 state to the trustees those matters we are required to state to them in an Auditor's 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 its members, as a body, for our audit work, for this report, or for the opinions we have formed. 


**Guy Bigg in (Senior statutory auditor)** for and on behalf of **Crowe U.K. LLP** Statotory Auditor Fourth Floor St James House St James' Square Cheltenham GL50 3PR 

Date: 19 December 2023 

Page 17 



COMMUNITY FOSTER CARE
IA company limited by guarantee)
STATEMENT OF FINANCIAL ACTMTIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 MARCH 2023
Unrestrlcted
lunds
2023
Total
funds
2023
Total
funds
2022
Note
Income from:
Donations and grants
Charitable activiti'es..
Placement income
Early Intervention se￿ICe6
Investments
2,0
2,036
776
2207,102
119,037
393
13,992
2.207.102
119,037
393
13.992
2,229,968
107,685
206
17,9(
Other inGome
Total income
2.342,560
2.342.560
2.355,874
Expenditure on:
Charitable ooliwties
2,389,392
2R89,392
2,339.942
Total expendlture
2,389,392
2,389,392
2,339,942
Net movemenl in fvnds
146.8321
{46,832)
15,932
Reconciliation of funds:
Total funds brought fowdrd
Net movement in fvnds
725,175
146,832)
725,175
146,8321
709.243
15.932
Total funds carrigd forwanl
678,343
678,343
725, 175
The Ststement of Financial ActSvities Include5 all gains and Ios5e5 recognised in the year.
The notes on pages 21 to 38 form part of these financial statements.
Page 18

COMMUNITY FOSTER CARE
(A Company limiled by guarantee)
REGISTERED NUMBER: 03719101
BALANCE SHEET
AS AT 31 MARCH 2023
2023
2022
Fixed assets
Tangible assets
Investments
18,861
s,000
14,288
12
23,861
79,288
Current assets
Debtors
Cash at bank and in hand
13
397,429
396,4(M>
261,3QO
589,833
793.829
857, 133
Creditors.. amounts falling due within one
year
14
1139,347)
(145,246)
Net ¢urrent assets
65V82
705,887
Tolal net assets
678,343
725. 175
Charlty funds
Unrestricted fijnds
15
678,343
725, 176
Tolal fund$
678,343
725, 7 75
The Tru8tee8 a¢knO￿edge their responsibil￿eS for complylng vAth the requirements of the Art respect to
accounting records and preparalion of finanual statements.
The financial Statements have been prepared in accordance the provisions aptAicable to entities subject to
the small companies reglme.
The finanual statements were approved and authorised for Issue by the Trustees and signed on their behaff by-
J Dwight
Chair of the Board of Directors and TNstees
Date.. ￿11￿1
The notes on pages 21 to 38 form part ofthese financial $tatemerrts.
Page 19

COMMUNI￿ FOSTER CARE
IA Company limited by guafanteel
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
2023
2022
Note
Cash flow5 from operating aGtivitie5
Net cash used in operating activities
17
1178,239
(5.075)
Cash flows from Invèsting activitles
Dividends, interests and rents from invesknents
Purchase oftanglble fixed assets
393
205
(4, 580)
11S,587)
Net cash used In Investlng actlvltles
115,194)
14,3751
Change in cash and cash equivalents in the star
Cash and cash equlvalents at the beginning ofthe ye8r
(193,433
589,833
{9,450}
599,283
Cash and cash equivalents al the end Df the year
18
396,400
589,833
The notss on pages 21 to 38 form part of these financ4al statements
Page 20

COMMUNITY FOSTER CARE
(A company limited by guarantée)
NOTES TO THE FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31 MARCH 2023
General infomiation
Community Foster Care is regtstered wth the Charity Commtssion for England and Wales (registered
number 10841241. The Charity is also a company limited by guarontee (registered number 037191011.lts
regstsred and prinapal olfice is Unrf( & 76 Kingsholm Road. Gloucester, GL13BD.
Accounting policies
2.1 Basis of preparation of financial 5Litements
The financial statements have been prepared in a¢¢ordance with the Charities SORP IFRS 102) -
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparing thèir accounts in a¢¢ordan¢e w1h the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102} leffective 1 January 20191, the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102) and the Companies Act 2006.
Community Foster Care meets the definition of a public benefft entity under FRS 102. K8sets and
liabilities are initially reGognised at historical cost or transaction value unless otherwse stated in the
relevant accounting policy.
2.2 Golng concem
The Charity has cash resour￿$ and no requirement for external ￿nding. The Trustees have a
reasonable expectation that Ihe Charity has adequate resources to continue in operational existence
for the foreseeable fvrture.
Athough the budgeted position for the 23124 year 1$ set at a further deficlt due to significant
pressures from the Cost ot Living Crisis. the trustees believes its reserves posf(ion is strong enou*)
to mibgate the ongoing risk to the charity.
2.3 Inco￿
Income from donations and fundralslng are aGoounted for on o receipts basis unless the income WAI
be received and its value Gan be measured with sufficient reliabilty. Those fund5 provided for specific
purposes are taken to the relevant restricted fvnd.
Investment income is recogniged on a receivable basis. Charrtable a¢￿VIleS 8nd other Income such
as grants is accounted for when the Charity is enliued to the income, it is probable the income wll be
received and the amount can be quanofied wlth reasonable accuracy.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of
Income received for specific PUTposes but not expended during the period is shown in the relevant
lunds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its
recognition is deferred and ncluded in ueditors as deferied income. Vvhere entiUement occjjrs
before irbcome is received, the inGome 15 accrued.
Page 21

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies leontinued)
2A Expendllure
Expenditure on eharitable activities comprises those costs incurred by the Chaiity in the delivery of its
activities. It indudes both costs that Can be allocated dlredy to such activities and those costs of an
indirect nature necessary to 811PPOrt them.
Charitable activities expendtture is accounted for on an accrLsals basls and has been classified under
headings that aggregate all costs related to the category. Where costs cannot be direcyy attributed
to particular headings they have been allocated to activ￿e5 t￿ a basis consistent wth the use of the
re80urces.
Support costs are those costs incurred direct￿ in support of expendi￿re on the objècts of the Charity.
Govemance costs are th05e incurred in oonne¢tion with the compliance of ¢on$titutional and
statutory requirements and are included within support costs.
2.5 Tangible fixed assets and depr•¢iation
Tangible fixed assets costing £1,000 or more are ¢apf(alised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are inltlaly recognlged at cost. After recognitlon, under the cost model, tangible
fixed assets are measured al cost less accumulated depreciation and any accumulated impairment
losses. AJI costs incurred to bring a tangible ffixed asset inlo its intended working condillon should be
induded in the measurement of cost.
Depreciation is tharged so as to allocate the cost of tangible fixed assets less their re8idual value
over their estimated usefvl lives.
D•pr&clallon is prowded on the following basis..
OfficÈ Èquipmenl
- 250h_ 33Qh on cost
2.6 Invostmgnts
Fixed asset investments are a form of finanaal instrument and are inTbally le￿gnIsed at their
transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value
cannot be measured reliably in which case it is measured al cost less impairment.
Page 22

COMMUNITY FOSTER CARE
IA company limited by guarante81
NOTES TO THE FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31 MARCH 2023
Accounting policies {¢ontinuedl
2.7 Flnancial instrumevrts
The Chority onty ha$ finanGial ossets and financial liabilits'e5 of a kind that qualify as baslc financial
instruments, these being investments. debtors. creditors and cash at bank. Basic financial
instruments are in￿31￿ recognised at transaction value and subsÈ(wÈnlly measurèd al settlement
value.
2.8 Debtors
Trade debtors, other debtors and aG¢rued income are reGognised at the seluement amount after
impairments. PTepayments are valued at the amount prepaid.
2.9 Cash at bank and in hand
Cash at bank and In hand18 represented by cash in hand and deposits V￿th financial institutions.
2.10 Creditors
Creditors are recognised where the Charity has a present obllgatltsn Tesultlng from a past event that
VAII probably result in the transfer of funds to a third paty and the amount due to setde the obligalic
can be measured or estimated reliably. Creifftors are normally recognised at their setdement amount
after allowng for any trade discounts due.
2.11 Taxation
As a registered Chaiity, Community Foster Care is generally exempt from In¢ome Tax and Capital
Gains Tax so far as f( relates to its main charitable objective but not from VAT. Irrecoverable VAT 15
induded in the cost of those stems to ￿5C￿ it relates.
2.12 Operating lease5
Rents18 paid under operating lease8 are charged to the Statement of ffinancial activities on a straight-
line basis over the lease term.
2.13 Penslons
The Charity operates a defined contribution pension scheme and makes regular ¢ontributlon8 to the
individual pension plans on behalf of certain staff. These are a direct charge in the Statement of
Fln8n&al Adtvlties In the year that the ¢ontributs'ons are due.
2.14 Fund accounting
General fvnds are unrestricteij fvnds vthich are available for use at the discretion of the Trustees in
fijrtherance of the general objeclives of the Company and whith have not been designated for other
purposes.
Page 23

COMMUNITY FOSTER CARE
(A cornpany limited by guaranlee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31 MARCH 2023
Critical accounling estimales and areas of judgement
Preparotion of the financial statements requires management to make slgntficant judgements and
estimates, The items in the financial statements ￿ere these judgements and estsmates have been made
include..
Crltical accounlng estlmates and as8umption8:
Llseful economlc Ilves of tanglble flxed a55ets
The annual depreciotion charge for the tangible fixed assets is sensitive lo changes in the estimated
usefvl economic lives and residual values of the assets. The usefvl econonic lives and residual values
are amended when necessary to reflect current estimates, economic uti115ation and the physical conditic
of the assets.
See Note 11 for the ¢aTrying amount of tsngible assets and Note 2.5 for the useful lives for each class of
asset.
Rebate accrnals
The Charity has arrangements local authortues vthereby rebates are awarded baset1 on turnover
exceeding certain thresholds.
The ac¢xual for these rebates are calculated based on turnover using rebate percentsges outlined within
the contract.
Incom8 from donations and grants
Total
funds
2023
funds
2023
Donation8
Grants
36
2,000
2,000
2,036
2,036
Unrestn"¢ted
fvnds
2022
Total
funds
2022
Donations
116
116
Page 24

COMMUNITY FOSTER CARE
(A Gompany limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Investment income
Total
funds
2023
funds
2023
Bank interest
393
393
Unrestricted
lunds
2Q22
Total
fvnds
2022
Bank Interest
205
205
Analysls of expendiiure on charitable aclivllies
Sunwnary by fund type
Unrestricted
funds
2023
Total
2023
Provision of foster care
Eady Intervention Services
2,260,619
128,773
2,260,619
128,773
2,389,392
2,389,392
Unrestricted
funds
2022
Tot81
2022
Provisir)n of foster care
Eaily Intetvention Services
2,233,423
106.519
2,233,423
106,519
2,339,942
2,339,942
Page 25

COMMUNITY FOSTER CARE
(A company limiled by guarnnteel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Analysis of expenditure on charitable activities (continued)
Sunywry by eXP￿dItUre type
Staff costs Depreciation Other costs
2023
2023
Totsl
2023
2023
Provision of foster Care
Earfy Intervention Services
902,335
11,014
1,347.270
128,773
2260,619
128,773
902,335
11,014
1,476,043
1389,392
Staff wsts Depreciation Other costs
2022
2￿22
Tot81
2022
2022
Provision of foster care
Earty Intervention Services
852, 854
11,173
1,369.396
106,519
2.233,423
106,519
852,854
11,773
1,475,915
2,339, 942
Analysis of expendiluro by activities
Act•vities
undertaken
directly
2023
Support
Costs
Total
fund5
2023
2023
Provision of foster care
Earfy Intervention Servioes
1,652,543
128,773
608,076
2,260,619
128,773
1,781,316
608,076
2,389,392
Page 26

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 hVIRCH 2023
Analysi$ of expenditure by activili85 (continued)
Activities
undertaken
directly
2022
Support
costs
Total
funds
2022
2022
Provlslon of foster care
Early InteNenllon Services
1,646,765
106,519
586, 658
2,233,423
106,519
I, T53,284
586,658
2,339,942
Analysis of dibpct costs
Early
Provision of Intervention
foster care
Services
2023
2023
Total
funds
2023
Staff costs
407,539
4,975
1,057,605
15,329
20,970
12,372
23,630
1,691
26,682
407,539
4,975
1,167.019
1S,329
33,178
14,022
24,872
1,691
26,682
4,355
6,444
8,890
95
7.$54
3,536
17,459
9,702
27.974
Depreciation
Foster carers. costs
109,414
Insuran¢e
Children's care and aclivities
Travel & subsistence
Staff training
Cleaning
Premises expenses
Printing, postage & ststionery
Telephone
Legal, professional & accountancy
Social worker
Miscellaneous
Subscriptions
Equipment maintenance
Recruitment
Advertising & promotion
12,208
1,650
1,242
89
6,444
8,890
95
5,546
3,536
17,459
9,702
25,812
2,008
2,162
1,652,543
128,773
1.781.316
Page 27

COMMUNITY FOSTER CARE
IA wmpany limited by guaranleel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Analysis of expènditure by activities (conlinuedl
Analysi5 of direct costs {continuedl
Early
Prowsion ol Interyention
fost&r care
S&Thices
2022
Total
fvnds
2022
2022
Staff costs
Depreciation
Foster corer8' costs
Insurance
Children's care & activities
Travel and subsi5tenGe
staff training
Cleaning
Premises expenses
Printing, postsge and stationery
Telephone
Legal, professional & 8ccounlanGy
So¢i81 workèr
Miscellaneous
Subscriptions
Equipment maintenance
Recruitment
385, 190
385, 790
5, 046
1, IT3,667
11,988
28.488
10,847
14,696
1,¢$97
25,179
2,506
8,072
12.983
5, 747
7.069
3,557
16,095
15,425
25,038
1,077,011
11,988
23,660
g,OTT
13,088
1,691
25,179
2,451
8,012
12,9&8
5,89T
6,407
3.557
16,095
75,425
24,208
96,656
4,828
1, 770
1,608
55
60
50
662
Advertising & promoti
830
7,646, 785
106.579
1.753.284
Page 28

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Analysis of expenditure by activities (continued)
Analysi$ of sUPPOrt costs
Provision of
fostor care
Total
funds
2023
2023
staff costs
494,796
6,039
17,023
2,053
32,396
497
7,824
7,300
10,200
4.458
4,293
21.197
494,796
6,039
17,023
2,053
32.396
497
7,824
7,300
10,200
4,458
4,293
21.197
Depreciation
Travel and subsistence
Cleaning
Premises expenses
Printing, postsge & ststionery
Telephone
Legal, professional & accountan
A¢¢ountaney & audit
Miscellaneous
Subscriptions
Equipment maintenonGe
608,076
608,076
Page 29

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Analysis of expenditure by activities (contlnuedl
Analysis of support costs (continued)
Provision of
foster care
Total
fvnds
2022
2022
Staff Gosts
Depreciation
Travel and subslstence
Cleanlng
Premises expen8e8
Printing, postage & stationery
Telephone
Legal, profession81 & accountancy
Accountancy & audit
Miscellaneous
SubScrip￿0ns
E(wipment mainten8nce
467.664
6.127
13, 169
2,053
30,569
215
9,801
12.328
10.200
10,613
4,318
19,541
467,684
6, 127
13,169
2,Q53
30,569
275
9.807
12,328
10,200
10,613
4,378
19,541
586, 658
586.658
Included wthin 8UPPOrt costs above are govemance costs of £11,744 (2022.. £14,031), which indudes
£10200 (2022. £10,200) for audit an¢J accountancy and other support Gosts of£1,544 (2022.. £3,831).
Auditorfs reThwneration
The audltovs remunerallon amounts to an auillor fee of £7,590 (2022 - £6.900J, and accounts
preparation fee of £1,5BO (2022- £7,445).
Page 30

COMPAUNITY FOSTER CARE
IA ￿MpanY limlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Staff Costs
2023
2022
Wages and salaries
Soaal security costs
Contrlbution to deflned contribution pension schemes
796,423
70,478
35,434
T56,575
64,900
37,379
902R35
852, 854
During the year ended 31 March 2023, the charrtablo company made termination payments to Me
member of staff amounting to £1,500 (2022.. £Nil).
The average number of persons employed by the charitsble company during the year wa8 as folloYB'.
2023
2022
No.
Senior staff
Other stsff members
28
27
32
31
The number of employee8 ￿0¥e employee benefits (exduding employer penslon costs) exceeded
£60,000 was..
2023
No.
2Q22
No.
In the band £80,001- £90,000
In the band £90.001- £100,000
The remunerats'on of the key management personnel amounted lo £299,414 (2022.. £271,147). Key
management personnèl arè defined as the Chief Exewtive, Registered Manager, Servlce Manager, and
Business Development Manager.
10. TNstees' rnmuneralion and expenses
Durlng the year, no Trustees received any remuneration or other benefits (2022 - £NIL)-
During the year ended 31 Mor¢h 2023, no Trustee expenses have been incurred (2022- £NIU.
Page 31

COMMUNITY FOSTER CARE
IA company limited by guarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDEO 31 MARCH 2023
11. Tangible fixed assets
Office
equipw*nt
C05t or valuation
At l 4*12022
Adrfitions
51,925
15,587
At 31 March 2023
67,512
Depreclatlon
At 1 April 2022
Charge for the year
37,637
11,014
At 31 March 2023
48,651
Net book valuo
At 31 March 2023
18.861
At 31 March 2022
14,288
Page 32

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
12. Fixed assel investments
Invostmerf
in
participating
Interests
Cost or valuation
At 1 AF*iI 2022
10,000
At 31 March 2023
10.000
Impaimient
At1 April 2022
5,000
At 31 March 2023
5,000
Nel b¢)ok value
At 31 March 2023
6,000
At 31 March 2022
5,OQO
During the year ended 31 March 2018 the CharSty invested £10,000 in Sky Rocket Pathership. This is a
joint venture a￿angement but equty accounting ha5 not ocGurred on the basis that the Charitys share of
the net income is immaterial. This wil be reviewed annually.
During the year ended 31 M8r¢h 2021 an impairment1089 of £5,000 wds reco￿￿98d in Ihe Statement of
Finan¢ial A¢tiwties.
13. DebtoryJ
2023
2022
Due within one year
Trade debtors
Other debtors
369,855
4.726
32,848
278,826
4,334
38,140
Prepayments and aC￿ued income
397,429
261,300
Page 33

COMMUNITY FOSTER CARE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31 MARCH 2023
14. Credltors: Amounts falling due wilhin one year
2023
2022
Trade creditors
l)ther tsxalion and social securfty
Penslon fvnd loan payable
other creditors
Accruals and deferred income
39,416
16,365
6.981
21,950
SS,635
33,296
18,050
5,731
50,830
57,939
139,347
145,246
2023
2022
Deferred incomè analysis
Deferred income at 1 April
Resourees deferred durfng the year
Amounts released from previous periods
3,940
8,750
(3, 940)
Deferred Income at 31 Ma￿h
8,750
Income has been deferred in respect of work to be carried out in the 2023124 financial year.
Page 34

COMMUNITY FOSTER CARE
IA company linmted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
16. Statement of fvnds
Statement of funds - current year
Balance at
31 Mar¢h
2023
Balan¢e al 1
April 2022
Income Expenditure
Unrestricted fund$
Geneial Funds
725,176
2,342,660 12.389,3921
678,343
Stalem8nt of lunds . prior year
Balance at
31 M8rch
2022
8818ncg at
l April 2021
Transf&rs
in/out
Inwme Expenditure
Unrestricted funds
Designated funds
Samngs Fund
General funds
General Funds
708.443
2,355,874 (2.339,942)
725, 175
T¢)tal Unr•$trkted funds
709,243
2.355,874 (2,339,942J
725, 175
Designated funds related to amounts held as a savings lund for a child in placement.
Page 35

COMMUNITY FOSTER CARE
(A company limited by guaranleel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
16. Analysis of net assets between funds
Analysis of net assets between funds - Current year
Unreslrithd
funds
2023
Total
funds
2023
Tangible ffixed assets
Fixed asset invesbnents
Current assets
Creditors due wthin one year
18.861
18,861
5,000
5,000
793,829
793.829
{139,347) (139.3471
Total
678,343
678,343
Analysis of ngt assets between funds - prior year
Llnr&stnrtad
funds
2022
Total
fvnds
2022
Tangible fixed assets
Fixed asset investments
Current 85sets
Creditors due within one year
14,288
5,000
851, 133
851, 733
(145,246) (145,246)
14,288
Total
725, 175
725, 175
Page 36

COMMUNITY FOSTER CARE
{A cornpany lirnited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
17. R¢conelllAtlon of net movement in funds to net Cash flow from operating activities
2023
2022
Net {expendltureifin¢ome for the year (as per Statement of Finan¢ial
A¢tivthesl
146,832)
15.932
Adjustments for:
Depreciation ¢harges
Dividends. interests and rents from investments
Increase in delrtors
Decrease in ueditors
11,014
13931
(138,129
{6,899
11.173
(205J
(20, 738)
(11,237)
Net cash used in 0￿ratIng activiii8s
1178,239)
(5, 075)
18. Analysis of and Ga5h equivalqnts
2023
2022
Cash at bank and in hand
396.400
589,833
19. Analysis of change5 in not debt
At 1 April
2022 Cash flows
At 31 March
2023
Cash at bank and in hand
Debt due ￿thIn 1 year
$89,833
15,1311
1193,4331
{8501
396,400
15,981)
584,702
1194,283
390.419
Page 37

COMMUNITY FOSTER CARE
company lirnited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
20.
Pension commitinents
The pension cost charge for the pertod represents contrlbutlon8 payable to the defined ￿ntritA￿10n
scheme and amounted to £35,434 (2022. £31.379).
Contribjtions totslling £5,981 (2022.. £5, 131) were payable to the scheme atthe year end and are included
thin Creditors.
21. Opgrating Igase conNnilmgnt$
At 31 March 2023 the Con)pany had commitments to make fvture minimum lease payments under non-
n¢ellable operating leases as follows:
2023
2022
Not later than 1 year
Later than 1 year and not later than S yeaTS
12,009
11,729
12,009
12,009
23, 738
The followng lease payments have been recognised as an expense ￿ the Ststement of finanual
activities:
2023
2022
Operating lease rentaLs
11,729
13, 138
Rel•tad paty transactions
During the year, Trustee. M Straton. was paid £6.005 (2022." £5,530) in relation to her work as Agency
Decision Maker. £593 remained payable at year end f2022.' £NilJ.
During the year, Trustee J Jansen, was paid £525 (2022.. £669) In relallon to her work as an Independent
Panel Mernber. £Nil remained payable at year end (2022.. £Nil).
Durlng the year ended 31 Maf¢h 2018 the ¢harity Invested £10,000 in Skyrocket Partnership. This is a
joint venture arrangement bul equty accounting has not occurred on the basis that the charty's share of
the net income is immaterial. An impaiiment charge of £5,000 was recognised in the year ended 31
March 2021. This was reviewed in year and no further impairment was required. This wll continue to be
reviewed annualy.
Page 38