2022-12-31-accounts

Reference and Administrative Details	Reference and Administrative Details
Trustees' Report		2to 7
Statement ofTrustees'	Responsibilities
Independent Examiner's	Report
Statement ofFinancial	Activities	10
Balance Sheet
Statement ofCash Flows		12
Notes to the Financial	Statements	13to 27

			and Los	ses)
						Total
				Unrestricted	Restricted	2022
			Note	f	f
Income and Endowments		frorn2
Donations and legacies				269,497	200,791	470488
Charitable activities					120,407	120,407
Other trading activities				3,122		3,122
Investment income				41,585		41,588
Other income				18,000		18,000
Total Income				332,204	321 201	653,405
Expenditure on: Charitable activities			8	~259.844	(158,838	418,682
Total Expenditure				~259.844)	(158,838	(418,682
Net income				72360	162,363	234,723
Net movement in funds				72,360	162,363	234,723
Total funds bmught	forward			562,399	522,073	1,084,472
Total funds carried	forward		20	634,759	684,436	1,319,195
2021 Atsau~n
						Total
			Note	Unrestricted	Restricted f(As restated)	2021 f(As restated)
Income and Endowments		from:
Donations and legacies				218,901	394,544	613,445
Charitable activities					142,755	142,755
Other trading activities				13,399		13,399
Investment income				33,645		33,650
Other income				28,000		28,000
Total Income				293,945	537,304	831,249
Expenditare on: Charitable activities			8	~230278	~336,957	347,235)
Total Expenditure				~230278	~336,957	347,235
Net income				83,667	400,347	484,014
Net movement in funds				83,667	400,347	484,014
Total funds bmught	forward			478,732	121,726	600,458
Total funds carried	forward		20	562,399	522,073	1,084,472

		Balance Sheet as at3	1December	2022
			Note	2022	2021 f(As restated)
Fixed assets
Tangible assets			15	345,232	340,376
Investments			16	1	I
				345,233	340,377
Current assets
Debtors			17	94,298	395,862
Cash at bank	and in hand		18	915,735	383,698
Creditors: Amounts		falling due within one year	ir	1,010,033 ~(36071	779,560 ~35,465
Net current	assets			973,962	744,095
Net assets				1,319,195	1,084,472
Funds ofthe	charityt
Restricted income funds
Restricted funds				684,436	522,073
Unrestricted	income	funds
Unrestricted	funds			634,759	562,399
Total funds			20	1319,195	1,084,472

					2022	2021
				Note		K(As restated)
Cash flows from operating	activities
Net cash income					234,723	484,014
Adjustments to cash flows from non-sash			items
Depreciation					13,723	8,729
Investment income					(41,588)	(33,650)
Loss on disposal oftangible	fixed assets				4,717
					211,575	459,093
Working capital adjustments
Decrease/(increase) in debtors				17	301,564	(386,260)
Increase in creditors				19	606	8,856
Net cash flows fiom operating		activities			513,745	81,689
Caah flows from investing	activities
Interest received					4,028	345
Income from rents Acquisitions oftangil&le assets					37,560 ~23496	33,305 ~490
Net cash flows from investing		activities			18392	33,160
Net increase in cash and cash equivalents					532,037	114,849
Cash and cash equivalents	at I January				383,698	268,849
Cash and cash equivalents	at 31December				915,735	383,698

Legacy	Income
				Relating to
		Relating to	Relatiag to	prior periods
		the current	the prior	before the
		period	period	prior period
		disclosed in	disclosed in	disclosed in
		these financialthese fiinancial		these financial
		statements	statements	statements
			f
Legacy	income		(366,118)
Accrued	income		366,118

										(As restated)
						Unrestricted			Total	Total
						funds		Restricted	2022	2021
						f.
Donations and legacies;
	Appeals and donations					137,554		183,959	321,513	164,181
	Legacies									366,118
	Gift aid tax	reclaimed				5,490		1,731	7,221	6,051
	Winter Shelter		donations					5,831	5,831	5,752
Grants, including			capital	grants;
	Grants receivable					125,233		9,270	134,503	71,081
Other income						1,220			1220	262
						269	499	200,791	470488	613,445
4	Income from		charitable		activities	- restricted	grants	received
									Total	Total
								Restricted	2022f	2021
	FoodStop							6,358	6,358	14,850
	Folkestone	Churches		Winter Shelter				99,649	99,649	110,913
	Food Bank							14,400	14,400	16,992
								120,407	120,407	142,755
5	Income from		other	trading activities
								Unrestricted	Total	Total
								funds	2022	2021
Events income;
	Fundraising	events						3,122	3,122	13,399
								3,122	3,122	13,399

					Unrestricted		Total	Total
					funds	Restricted	2022	2021
					8	f		8
Interest receivable			and	similar
income;
Interest	receivable on bank
deposits					4,025		4,028	345
Income from rents					37,560		37,560	33,305
					41,585		41,588	33,650
7 Other	income
						Unrestricted	Total	Total
						funds	2022 8	2021f
Income from trading subsidiary						18,000	18,000	28,000
8 Expenditure			on charitable		activities
					Unrestricted		Total	Total
					funds	Restricted	2022	2021
				Note
General					60		60	20
FoodStop						4278	4,278	4,662
Folkestone	Churches
Winter Shelter						85,500	85,500	67,186
Homeless	Support
Service					109296		109,296	62,997
Contact					3,921		3,921	3,450
Food Bank						56,010	56,010	55,389
.Allocated	support
costs					138,840	13,050	151,890	145,082
Governance		costs			7,727		7,727	8,449
					259,844	158,838	418,682	347,235

Support costs allocated to charitable	Support costs allocated to charitable	Support costs allocated to charitable	Support costs allocated to charitable	activities
					Other support	Total	Total
					costsf	2022	2021
FoodStop					208	208	277
Folkestone Churches		Winter Shelter			6,003	6,003	6,004
Contact					1,250	1,250	1,250
Food Bank					3,749	3,749	2,396
Fixed assets	fimd				3,090	3,090
Wages					63,592	63,592	57,515
StalfNIC					2,820	2,820	2,592
Staff pensions					2,408	2,408	2,167
Recruitment	and employment		costs		617	617	1,502
Rates					365	365	440
Light and heat					8,809	8,809	10,366
Insurance					5,451	5,451	3,318
Repairs					4,440	4,440	14,866
Telephone					7,392	7,392	3,231
Computer expenses					2,488	2,488	3,944
Printing, postage and		stationery			698	698	1488
Sundry expenses					4,163	4,163	3,392
Cleaning					9,799	9,799	13303
Travelling					115	115	150
Legal and professional		fees			10,856	10,856	9,061
Bank charges						64	64
Depreciation					8,797	8,797	8,056
Loss on disposal offixed assets					4,716	4,716
					151,890	151,890	145,082

Governance	cos	ts
					Unrestricted	Total	Total
					funds	2022	2021
						f.
Independent	examiner fees
Examination ofthe financial				statements	2,220	2,220	2420
Other governance		costs			5,507	5,507	6,229
					7,727	7,727	8,449
10 Net incoming/outgoing			resources
Net incoming	resources for		the	year include:
						2022	2021
Loss on disposal		oftangible	fixed assets			4,716
Depreciation	of	fixed assets				13,723	8,729

12 Stair costs The aggregate payroll costs were as follows:
	2022	2021
		g
Staffcosts during the year were:
Wages and salaries	200,563	161,377
Social security costs	11,023	8,323
Pension costs	4,410	3307
	215,996	172,907

The monthly average number ofpersons (includi the year was as follows:	ng senior management team) employed	by the	charity d
	2022		2021
	No		No
Service delivery
Support
Winter Shelter
Food Bank
		14

	Land and	Furniture	and		Computer
	buildings f	equipment f		Motor vehicles	equipment f	Total
Cost
At 1January 2022	374,604	62,063		27,461		464,128
Additions Disposals		4,980 ~32,731			18,317	23,297 ~32.733
At 31December
2022	374,604	54,312		27,461	18,317	474 694
Depreciation
At 1 January 2022	48,336	53,052		22,366		123,754
Charge for the year	4,028		2,315	1474	6,106	13,723
Eliminated on
disposals			8,015
At 31December
2022	52,364	47,352		23,640	6,106	129,462
Net book value
At 31December
2022	322740		6,960	3,821	12,211	345,232
At 31December
2021	326,268		9,011	5,095		340274

2022	2021f
Subsidiary
undertakings	Total

capital are a	s follows:
		Country	of		Proportion ofvoting rights	Principal
Undertaking		incorporation		Holding	and shares held	activity
					2022 2021
Subsidiary	undertakings
FRC Commercial Enterprises Ltd		England	and Wales	Ordinary	100% 100%	Charity	shop

17 Debtors
		2022	2021
		8	8(As restated)
Trade debtors		17,130	23,400
Prepaym ants		8~8	4,445
Accrued income		66,154	366,118
Other debtors		2,046	1,899
		94,298	395,862
18 Cash and cash equivalents
		2022	2021
Cash on hand		1,056	751
Cash at bank		914,679	382,947
		915,735	383,698
19'Creditors: amoants	falling due within one year
		2022	2021
Trade creditors		12,717	17,115
Olher taxation and social	security	4,846	4,034
Other creditors		8,174	9,047
Accruals		10,334	5P69
		36,071	35,465

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21 Analysis ofnet a	ssets betwee	n feuds
					Total fends at
		Unrestricted	fends	Restricted	31Deceniber
		General	Designated	funds	2022
Tangible fixed assets		333,630		11,602	345232
Fixed asset investments		I			I
Debtors		25,779		68,519	94498
Cash and short-term Current liabilities	deposits	199,394 ~24,044	100,000	616,341 ~(12,02	915,735 ~36.031
Total net assets		534,760	100,000	6114,435	1,319,195

202~1ssttu~n
					Total funds at
		Unrestricted	funds	Restricted	31December
		General	Designated	funds	2021
		f.			f.(As restated)
Tangible fixed assets		338,355		2,021	340,376
Fixed asset investments		1			1
Debtors		7,526		388,336	395,862
Cash and short-term Current liabilities	deposits	141,949 ~(25,433		141,749 ~30,0343	383,698 ~35,465
Total net assets		462,400	100,000	522,072	1,084,472