Company registration number: 04318070
Charity registration number: 1096570
Folkestone Rainbow Centre
(A company limited by guarantee)
Atmual Re￿)rt and Financial Statements
for the Year Ended 31 December 2024
Beresfords
Chartered Certified Accouniants
1-2 Rhodium Point
Spindle Close
Hawkinge
Folkestone
Kent
CT18 7TQ

Folkestone Rainbow Centre
Contents
Reference and Administrative Details
Trustees, Report
2to8
Statement of Trustees, Responsibilities
Independent Examinevs Report
io
Statement of Financial Activilies
llto12
Balance Sheet
13
Not¢s to th¢ Financial Ststements
14to29

Folkestone Rainbow Centre
Reference and Administrative Details
Trustees
Mr N J Buckley
Mrs J A Doherty
Miss D Douse
Mr A G Ferguson
Dr P Lc Feuvre
fvlrs E J Pettersej)
Dr J Russell
Reverend G I Webber
Secretsry
Mr S C Corner
Registered Offjce
Cornerstone
69 Sandgate Road
Folkestone
Kent
CT20 2AF
Company Registrgtion Number
04318070
ChaTity RegistratiOD Number
1096570
Independent Examiner
Beresfords
Chartered Certified Accountsnts
1-2 Rhodium Point
Spindle Close
Hawkinge
Folkeston¢
Kent
CT18 7TQ
Page I

Folkestone Rainbow Centre
Trustees, Report
STRUCfURE, GOVERNMENT AND MANAGEMENT
The Iwstces. who are directors for the PUTposes of company law. present the annual strategic report together
with the flnancial statements of the charitable company for the year ended 31 December 2024.
The Folkestone Rainbow Centre is a company limited by guarantee governed by its Memorandum and Articles
of Association dated 6 November 2001. This report has been prepared in accordance with the small companies
regime under the Companies Act 2006.
The Centre is al80 registered as a charity with the Charity Commission. The trustces have prepared the annual
report and fllwicial statements in accordance with the ch￿ity'S governing documenL the requirements of charity
law, in particular the Commission's Statement of Recommended Practice. The trustees Confirni ihat they have
had regard to the commission's guidance on public benefit when exercising their powers and duties to whi¢h the
guidance is relevant. The ways in which the charity has contributed to public benefit are Set out in th¢ stst¢m¢Dt
of activities.
Risk Management
The ITUStee5 have a duty lo Identify and review the risks to whi¢h the ¢harity is exposed and to ensure
appropriate controls are in place to provide reasonable &8surance against fraud and error. A detsiled risk register
is maintsined and updated at least once a year.
OBJEcfivES AND ACTIVITIES
Aims ond Objtctivt8
The Rainbow Centre is a Christian charity whose puryJos¢ is to deliver services in Folkestone and Hythe to
provide support and hope to individuals and families experi¢n¢ing deprivation OT hardship.
The Objects of the Rainbow Centre, as re¢orded by the Charity Commission are 'For the benefit of the
inhabitants of Folkestone and neighbourhood without distin¢tion of sex, Colour, age or poliÉi¢al. religious or
other opinions, and to promote the relief of people in need in any manner which now is and hereafter may be
demised by law to be ¢h8ritable, including the relief of ￿verty and advancernent of learning,.
Underpinning the Obj￿tiVe are five values which provide a quality framework for 811 work which is undertaken
in the name of the Rainbow Centre.
. Respect
Conipassion
. Excellence
Collabordtion
• Commitment
Page 2

Folkestone Rainbow Centre
Trusteesl Report
ACHIEVEMENT AND PERFORMANCE
Overview
In 2024, the Rainbow Centre maintained all of its long-stsnding services, some of which needed to expand to
respond to increasing demand, especially by people experiencing homeles5nes5. Greater numbers of people
altend our Breakf&st Club, benefiting from a waTm and friendly space. and from the increased range of services
that are on offer.
Along with our church partners we ran another successful Winter Shelter in a local B&B. Through the support
of our many volunteers. hot evening meals were provided seven nights a week.
Our mobile combined foodbank and Panty continues to operate each weekday at ditTerent venues in the district
and the Hythe Pantry remains well used and well supported. The year has seen an increase in the number of
charities pmviding food for the people of Folkestone. This has led to a slight reduction in the Foodstop service
that is run three evenings a week
Our Money Matters scheme. that supports people in financial difficulty, has seen a change following the closure
of the I￿al Citizens Advice service. This h&$ led to ihe Rainlx)w Centr¢ ne¥otiating with Dover and Deal CA
who would then etnploy the financial adviser working in the service.
The Family Contact Centre continues to provide a vitsl support in our local community. This year. it received
accreditation from the National Association of Child Contsct Centres.
There has been an increase in the rental of the Rainbow shop. that has led to a decrease in the surplus funds from
the takings of the shop that are available to the Rainbow Centre.
In anlicipation of our 40th anniversary, we recruited a marketing and wmrnunications consultant to help to plan
the publicity and events for the coming year
We ￿MaIned in discu55ion with the Dislri¢t Methodist Chiw¢h to plan together for multi-purpose buildings on
the slte of the old Methodist Church in the centre of Folkestone.
As well as geneTOU5 SUPPOrt from both central and local government, we continue to be blessed with kind
donations from local businesses, supporters and residents. We had another healthy financial year, with many
su¢¢essful funding bids, and our reserves remain stable and sufficient.
Thanks to Mary Stredwick, our Chief Executive, we have strong ongoing relationships with the local Council,
and local Churches and businesses.
Homeles5 Support S¢rYice and Rainbow Club
Evictions are rising, averaging three per week. totalllng around 100 this year. Many landlords issue Section 21
nO￿fault eviction notices to sell their propertie5 or reclaim them for new tenants. Signiflcant challenges remain.
including a lack of available move-on accommodation aTJd rising rents. Our clients who are single, unemployed
and homeless face daily obstacles in finding housing. as few landlords accept them. Local council criteria
regarding local connections and priority needs further limit clients, options. Additionally. many clients sttvggle
to pay rising rents, leading to increased requests for clothing and food assistance. We are also seeing more
Glients with dual diagnoses or ongoing mental health issues. and are actively building partnerships with statutory
mental health services.
Page 3

Folkestone Rainbow Centre
Trustees, Report
Most individuals using our Homeless Support Service needed help completing housing applications, advice, and
advocacy, with at least 70/0 of our clients requiring this assistance. Our clients. aged 18 to 72, include
approximately 750/0 males, 200/0 fema1¢5. and 5 % identifying as non-binary or other genders. Currently, 200/0 are
employed, while another 200/0 are seeking work. We have also supported 20 recently released offeT]ders.
offering Day Centre services since we may not provide housing support for some. &)me of those vulnerably
housed end up sleeping rough and rely on our practical support of showers. breakfast club, laundry facility,
registering with GPS, postal address and referrals to specialist agencies. We attended to a total of 88 new clients:
520 telephone enquiri¢s r¢questing housing advice and other support, including access to showers {520), laundry
(400), food paTcels, 15 per wcck. and 4 clients per dental bus quarterly visitr, 6 haircuts per monthly visit and 60
Postal Clients.
Despite challenges, our efforts have led to 15 clients moving into pernianent accommodation. We've secured
grdnts for essential household items. sustained ten tenancie4 and provided infornial support to several clients.
OUT R8inbow Club operates from 10 am to noon, Monday through Friday, serving around 35 clients daily.
Clients enjoy breakfast and can access inforniation about local food outlets. This year, we have provided nearly
1.000 breakfasts and distributed about 15 "Take Food Friday" bags weekly to Tough 51eepeTs.
The Rainbow Centre is recognised as a community hub, collaborating with Porchlight for weekly dropin
services and working closely with the local Council and Social Services. Forward Trust runs a drug and alcohol
recovery clinic every Friday, while our weekly nurs¢ assists clients with refe￿a]s. A quarterly health day. now
attended by 8-10 support services, including a dental van, wntinue5 to meet ¢lient health needs. Other services
include a benefits maximisation clinic and a drug and alcohol recovery service offered by Reach Out And
Recover (ROAR). Barbers volunteer monthly to provide hal￿￿1$. and a CXK-run numeracy course has helped
six clients improve their financial skills. Our garden project at Harbour Chur¢h, which produced vegetables. will
resume 500n. We thank our volunteer team of 30 dedi¢ated individuals and our staff team of 4 who deliver the
servi¢e.
Sbepway Food Bank
Shepway Foodbank, part of the Folkestone Rainbow Centre and Trussell TNst Netwo￿, has provided
emergency food since 2014 and evolved from handing out essential food parcels to offering much support.
The majority of people needing emergency food do so due to other more critical circumstances, such as debt,
mental health. and homelessness, and the support given is to tackle these underlying causes of their food crisis.
We are here to empower people, not to depend on food banks through our financial inclusion partnership proje¢t
with Trusscll Trust and Shepway Citiz£n Advice which is coaching Foodbank users on budgeting. managing
debL and benefits income maximisation coupled with cooking demonstrations. signposting them to services for
assistallce, whetber to our homeless support team or outside agencies.
Shepway Foodbank has one static New Rovnney service and a mobile service visiting five locations in Cheriton,
Hawkinge, Lydd, Folkestone Academy (until May 2024) and East Folkestone. The wmbined locations fulfilled
712 food vouchers, 24/0 of which were due to the rising ¢05ts of essentials. With our 95 referral agents. we fed
1439 people in 2024: 995 adults & 444 children. These figures have shown a continued decrease over the last 2
years. This is not only due to th¢ Rainbow C¢ntr¢'s panlry offering. but there are far more organisations in
Folkestone who have slarted or responded to the Cost of living Qrisis, estsblishing projects lo help those in need.
which means More opportunities lo acces5 food in and around the town rentre. However. the same cannot be
said for tbe rnral area5 of our districL where 24.50/0 of fiK)d parcels were distributed. Nearly 300/0 of people
needing to access the foodbank more than 3 times in six months were due to low income. The highest nurnber of
food parcels went to the age group 35 - 44 years. The hardest hit in 2024 w¢r¢ single people, over 570/0 of the
voucher5 we fijlfilled. this 15 an increase of nearly IOO/o from 2023. We are seeing many foodbank service users
transfer to the Panty service, and the ¢hang¢ in their ability to 'pay tlieir way, h&8 been tremendous.
Page 4

Folkestone Rainbow Centre
Trustees, Report
We rely solely on generous donations from Churches, schools, local organisationslbusinesses, the general public.
and surplus itsms from supemarkets, mainly brcad and bakery goods.
We work very hard in the background to ensure we have enough stock in our warehouse to meet Foodbank and
Pantry needs and also supply the Rainbow Centre's services. including Foodstop, Homeless Support SeNi¢e
and Winter Shelter. We increased community collcction points: use of the Bank the Food app, supeTmarket
drives, and in May we launched The 'Gift of Nourishment. initiative in partnership witll Lenihan's Veg Van and
New Romney Butchers. The initiative allow5 local small businesses lo donate directly to us, generating £2,240
towards fresh produce purchases. Harvest 2024 was a bumper for Shepway Foodbank; four back-tfrback food
drives at Waitrose Hythe, Tesco Cheriton, Sainsburys West Park Farm Folke5tOTJe & Asda Folkestone boosted
stock by 4,327 kg and contributions of fresh produce from the Hythe Environmental Gleaners Group. Our total
stock for 2024 was 45,579 kg, which is 1,846 kg less than 2023. This reflects the cost of living crisis. The
avernge price of a food parcel for a single person 15 £45. and tor a family of four. £78.
Food Pantries
Our stati¢ Hirthe Pantry and Mobile Pantrles arc part of tbe Your Local Panty network, with IO0+ pantrl
throughout the UK. A pantry aims to capture people before they reach a crisis point and require access to the
Foodbank; it is for those struggling financially to make ends meet and softens the blow of high living costs. It is
also th¢ most natural transition from using the Foodbank to the Pantry, bridging the gap between commercial
supemarkets and the Foodbank. To access the servi¢e. people self-refer and apply online to become members.
Upon approval, members pay a fee of £7 per visit and receive approximately £45 of shoppin& including
ambienL frozen, aT]d fresh produce.
Sin¢e October 2024, the Foodbank and Pantries are offered simultaneously as a mobile service in fjve lo¢ations
(Cheriton, Hawkinge. Lydd, Folkestone Academy (until May 2024) and East Folkestone}. Each localion has the
vital community space, where anyone accessing either the Foodbank or Panty can come in have a
refreshment, chat to us and engage with agencies. including CAB, NHS One You, Community Wardens,
Southern Water Vulnerability oifi¢ers, Shaw Trust Health & Work progrdmme, F&HDC Welfare team. At the
Hythe Panty, there is a clothes rail available to our members, they can help themselves for a small donation,
items for their selves and their family. We also have a book swap available. Many members also donate clothes
or books, making them fcel part of the community we are building. The mobile service is helping more people
access food ihan ever before.
The Mobile Pantries supported 2,067 visits to feed 5.252 people, 3,464 adult5, and 1,788 children. Add this
number to ihe Hythe Pantry, which saw an average of 134 members Utilise the service during 2024, wTrth 2.251
visits from January 2024 through December 2024. The total number of people supported is 12,038 people in our
community during 2024.
Foodstop
Despite the challenges this year, Food Stop ha5 continued as an outreach service run by a dedicated team of
volunteer5, providing essential 5UPPOrt three night5 a week to those living on the streets. At the end of 2023, we
learned that two new groups had started providing hot meals: one at our location behind the police station and
anothcr at the Clock Tower. Initially, this provision was for two nights a week, but it was soon incre&8ed to six
nights a week. This change impacted our Se￿1¢¢. leading us to reluctantly withdraw from the town venue during
the week while maintaining a presence ai the seafronl in May.
Due to the changes. comparing statisttcs year on year is Ghallenging. Throughou¢ the year, we supported 2,270
people with bags Containing sandwiches, tins or packets of soup, baked beans. and a tinned meal, frniL custard,
or rice pudding. We also offer hot drinks, biscuits, and homemade cakes, whi¢h local sUPPOrters donate.
Folkestone Churches Winter Shelter (FCWS)
Page 5

Folkestone Rainbow Centre
Trnstees, Report
The Winter Shelter. a collaborative project of the Ratnbow Centre and local churches, operated from December
1. 2024. to February 28. 2025. This was our fifth year running a static shelter. During this perii)d. we
a￿9MMOdated 15 guests. including one dog and one cat. in 12 pre-booked rooms. The Project ran smoothly.
and guests expressed appreciation as they quickly connectcd with staff. volunteers, and each other.
While our shelter officially ended on February 28. we extended operations until March 15 to support six guests
with upcoming move-ins. By March 15. we had admitted 15 guests4 women and I I men. Of these. 13 secured
accommodation, one went to Colchester, the Council priorilised another for housing, and two guests regrettably
could not engage.
We were fortunate to have an exceptional pat1nership with our local churches and community. We extend our
heartfelt thanks to the 87 volunteers from the church community and other indlviduals and businesses who
generously donated their time, support, and resources to our shelter and Day Centre guests. We especially want
to thank our Homeless Support staff members who demonstrated flexibility, took on additional responsibilities
at short notice, worked evenings and weekends, wben our Winter Shelter Coordinator left his post abruptly.
Famlly Contsct
The Family Contact Centre is a crucial service that significantly impacts families who have experienced
separation and wish to maintain contact with their children. The Centre provides a safe and welci)ming
environment where children can engage with their parents, 5ibling5, and other family members. Furthennore, we
offer a handover service during our op¢rating hour5. Our primary focus is to prioritise the unique need5 of each
famity, including those with children who have additional needs. Our dedicated staff are trained to facilitate
supported ¢ontad sessions and ensuTe smooth transitions between parents and ¢hildr¢n, a¢wmmodating ages O
to 17.
The seNiee operates every other Saturday from 8:45 a.m. to l.'OO p.m. We provide a varlety of toys and craft
actiVAties for families to enjoy. although we encourage parents to bring their selection of activities as well.
Parents often take the initiative to contribute CTaft activities for spccial occasions such as birthdays. Halloween.
Easter. and Christmas. allowing them to participate in these celebrations actively. which they might otherwise
miss.
We are incredibly proud of the quality of service our highly dedicated team of volunteers offers and are pl¢&sed
to have gained National Association of Child Contact Centres accreditation.
In 2024, we supported 10 families. including 13 children. Four additional families and four children were
allocated places. however, they chose not to attend.
Page 6

Folkestone Rainbow Centre
Trustees, Report
Money Matters Project
Each year, professionally prepared money advice plans (MAPS) and ongoing Mentoring from trained volunteers
are provided to those facing unmanageable debt. Unfortunately, the demand for the service, fuelled by the cost
of living and unaffordable rents, keeps rising.
The financial advisor's assessment, advice, and volunteer mentor 5UPPOrt enable clients to manage iheir money.
deal with debts. and secure other entitlements, impn)ving their overdll quality of life.
During the year, the regular Money Matters se￿1¢e assisted fewer clients than in 2023 due to the Money
Speclalist Adviser being off-sick for a couple of months. I I mcntOTS and one Debt Specialist supported 42
Clients, whose debt levels ranged from £1.500 to £45,000.
With Trussell Trust funding, a Money Adviser has, throughout the year. alongside the Foodbank and Pantry
Service. ￿ntInued to visit all the locations on a rotating schedule, allowing people to ac¢ess the money and debt
management service no matter where they live within the Folkestone and Hythe distrith. So far, 53 foodbank
clients have been supported, and the aim is to continue promoting the servi¢¢ to those who need it.
In December, we leamt about the sad closure of Citizens Advice Shepway before Chri51mas, thus ending a
partnership between on¢ of the last original organisations. We are very grateful that Dover, Deal and District
Citizens Advice will be Stepping in to take their place by providing a Debt Specialist to work on a different
project called Money First Aid. which also helps clients in debt.
FINANCIAL REVIEW
Reserves Poliey
It has been the policy of the charity to keep cash asset5 of a minimum of three months running costs with a
target of about six months. Trustee5 clarified in the course of the year that this minimum and target applied
separdtely to the charity's restricted and unrestrlcted reserves.
As at 31 December 2024 ¢&qh at bank and in hand was £1.032,432, of which £776,791 related to restricl¢d fund5
and £IOO.000 related to designated ￿nds. After allowing for liabilities of £17,628 the r¢maiT)ing balance stands
at £138,013 which represents about thr¢¢ months of total monthly expenditure and around six months
expenditure from unrestri¢ted funds.
TRusfEE AppoINfMENTS
Alison Pemberton became a trustee on 16th July 2024 and resigned as a trustee on 24th September 2024.
Page 7

Folkestone Rainbow Centre
Trnsteesl Report
FUTURE DEVELOPMENTS
Th¢ Folkestone Rainbow Centre has been offered the use of a hotel in the to￿ for the purposes of emergency
and supported housing for homeless people. We will seek planning perniission for change of use, and hope to
have this facility available for the winter of 25-26. We continue to refine plans for the development of the
fornier Methodist Church in Sandgate Road, and we look fon¥ard to receiving planning permission for this
structure. that will allow us to begin the necessary thnd-raising. If this project is pern)itted, we would plan to
re-locate our offices to these new premises.
Approved by the Board and signed on its khalf by:
Dr P Le Feuvre
Chair of Trustecs
Ic
Page 8

Folkestone Rainbow Centre
Statement of Trusteest Responsibilities
The trustees (who are also the directors of Folkestone Raillbow Centr¢ for the purposes of company law) are
responsible for preparing th¢ trustees, report and ihe financial statement5 in accordan¢e with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). including
FRS 102 "The Financial RepoTting Standard applicable in the UK and Republic of Ireland"
Company law r4uires the trust¢es to prepare f&nancial ststements for each financial year. Under company law
the trustees must not approve the fjnancial statements unless they are salisfied that they give a true and fair view
of the state of affairs of the charitable company and of the incoming resources and application of resources,
including its income and expenditure, of the charitsble company for thal period. In preparing these financial
slat¢m¢nts, the trustees are required to:
sel¢¢t suitable accounting policies and apply them consistently.
observe the methods and principles in the Charities SORP.
mak¢ judgements and estimates that are reasonable and prudent"
sta¢¢ whether applicable accounting 5tandaTds, ¢omprising FRS 102 have been followed, 5ubje¢t to any
material departures disclosed and explained in the financial statements. and
prepare the financial statements on the going Concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The trustees are responsible for keeping proper a¢¢ounting records that can disclose wlth reasonable a¢curdCy at
any time the financial position of the charitable company and enable them lo ensure that the financial statements
comply with the c.ompanies Aet 2006. They are also responsible for safeguarding the assets of the charitable
company and hence for taking reasonable steps for the prevenlion and detection of fraud and other irregularities.
The trustees are responsible for th¢ mainlenance and integrity of the corporate and financial inforniation
included on the charitable company's website. Legislation governing the preparation and dissemination of
financial statement5 may diffcr from legislation in other jurisdictions.
Approved by
e trustee5 ofthe ¢harity on .......
and signed on its behalf by..
Dr P Le Feuvre
Trustee
Page 9

Folkestone Rainbow Centre
Independent Examiner's Report to the trustees of Folkestone Rainbow Centre ('the
Company,)
I report to the charity t￿SteeS on my examination of the acwunts of the Company for the year ended 31
December 2024.
Responsibilities and b4sis of report
As the charity's t￿SteeS of the c.ompany (and also its diTe¢tors for the purposes of company law) yoll are
responsible for ihe prep￿allOn of the accijunts in accordance with the requirements of the Companies AGt 2006
('the 2006 Act'}.
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's
accounts as wried out under section 145 of the Charities Act 2011 ('the 2011 Act.). In caTrying out my
examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the
2011 Act.
Independent examiner's statement
Since the Company's gros5 income exceeded £250.000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I ¢onfimi that l am qualified to undertake the examination because I am a niember
of The Association of Chartered Certified A¢¢ountants. which is one of tbe listed bodies.
I have Completed my examination. I confirnl that no matters have come to my attention in connection with the
examination giving me cause to believe;
accounting records were not kept in respect of Folkestone Rainbow Centre as required by section 386 of
the 2006 Act; or
2. the accounts do not accord with those rewrds. or
3. the a¢¢ounts do not comply with the accounting wu1￿mentS of section 396 of the 2006 Art other than
any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an
independent examination. or
4. the accounts have not been prepared in accordance with the methods and principles of the Sialemcnt of
Recommended Practice for accounting and reporting by charities [appli¢able to ¢harities preparing their
accounts in accordance with the Financial Reporting Standard applicabl¢ in the UK and Republic of
Ireland (FRS 102)].
J have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr Dan Payne FCCA
Beresfords
Chartered Certified Accountants
1-2 Rhi)dium Point
Spindle Close
Hawkinge
Folkestone
Kent
CT18 7TQ
.Ii ?>5
Page 10

Folkestone Rainboiv Centre
Statement of Financial Activities for the Year Ended 31 December 2024
(Includillg Income And Expenditure Account and Statement of Total Recognised Gains
and Losses)
Total
2024
Unrestricted
Re5trirted
Note
In¢ome And EDdowments from:
Donation5 and legacies
Charitable activities
Other trading activities
Investment income
Other income
242.1 17
47,078
194,345
289,195
194,345
10.574
57,452
9,000
10,574
57,452
9,000
Total Income
319,143
241,423
560.566
Expenditure OD:
Charitable activities
(282.709)
(248,448)
(531.157)
Total Expenditure
(282,709)
(248,448)
(531,157)
Net income/(expenditure)
Transfers between fund5
36,434
(51.580)
(7,025)
51,580
29,409
Net movement in funds
{15,146)
583,418
44,555
29,409
Total funds brought forward
758,084
,341,502
Total funds carried forward
20
568,272
802,639
1,370,911
The notes on pages 14 to 29 forni an integral part of these finan¢ial statements.
Page 11

Folkestone Rainbow Centre
Statement of Financial Activities for the Year Ended 31 December 2024
(Including Ineome and Expenditure Account and Statement of Total Recognised Gains
and Losses)
2023 Accounts
Tot21
2023
Unrnstri¢t¢d
Ro8trieted
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investment income
Other income
105,469
56,534
263,754
941
162,003
263,754
26,894
55.046
23.000
25,953
55.046
23.000
Totsl Income
209.468
321.229
530.697
Expenditure on:
Charitable activities
(260.807)
(247,580)
{508.387)
Total Expenditsre
(260,807)
(247,580)
{508,387)
Net (expenditureyincome
(51,339)
73,649
22.310
Net movement in funds
(51,339)
634.758
73,649
22,310
Totsl filnds brought fonvard
684.435
1,319,193
Totsl fvnds ¢arried forward
20
583,419
758,084
1,341,503
The notes on pages 14 to 29 forni an integral part of thes¢ financial statements,
Page 12

Folkestone Rainbow Centre
(Registration number: 04318070)
Balance Sheet as at 31 December 2024
2024
2023
Note
Fixed assets
Tangible assets
Investments
l5
16
358,671
377,955
358,672
377.956
Current assets
Debtors
Cash at bank and in hand
17
11,582
1,032,432
18.542
986.366
18
1,044.014
1,004,908
Creditors: Amounts falling due within one year
19
(31,775)
{41,361)
Net eurrent assets
1.012,239
963,547
Iyet assets
1.370,911
1,341.503
Fun(ts of the charity:
Restricted income funds
Restricted funds
802,639
758,084
UDrestrieted income funds
Unrestricted funds
568,272
583,419
Total funds
20
1,370,911
1.341,503
For the financial year ending 31 DecembeT 2024 the charity entitled to ¢x¢mption from audit under section
477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities..
The members have not required the charity to obtain an audit of its acwunts for the year in question in
acrordance with section 476. and
Th¢ directOT5 acknowledge their responsibilities for ¢omplying with the requirements of the Act with reSp￿t
to accounting re¢ords and the preparation of acwunts.
Thefi
%0
cial statements on pages 11 to 29 were approved by the tru5t¢es. and authorised for issue on
L4 and signed on their behalf by-
Dr P Le Feuvre
Trustee
The notes on pages 14 to 29 forni an integral part of these financial statements.
Page 13

Folkestone Rainboiv Centre
Notes to the Financial Statements for the Year Ended 31 December 2024
I ChArity status
The charity is a private company limited by guarantee and consequently does not have share capital. Each of the
trustees is liable lo conlribute an amount not exceeding £1 towards the assets of the charity in the event of
iquidation.
The address of its registered office is-
Cornerstone
69 Sandgate Road
Folkestone
Kent
CT20 2AF
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial stalernents are set out below.
These policies have been consistently applied to a]1 the years pres¢nt¢d. unl¢ss otherwise stated.
Statement of compliance
The flnancial statements have been prepared in a¢cordan¢¢ with Accounting and Reporting by Charities:
Statemenl of Recommended Practice (applicable to ¢harities preparlng their a¢¢ounts in a￿ordance with the
Financial R¢porting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019)
(Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) and the Compani¢s Act 2006.
Basis of preparation
Folkestone Rainbow Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities
are inilially r¢¢ognised at histori¢al cost or transa¢tion value unless otherwlse ststed in the relevant accounting
policy notes,
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going
¢on¢em nor any signifi¢ant areas of un¢ertainty that affect the carrying value of assets held by the charity.
Exemption from preparing a cash flow statement
The charity opted to early adopt Bulletin I published on 2 February 2016 and have therefore not included a cash
flow ststement in these financial gtatements.
Income endowments
All income is recognised once the charity has entitlement to th¢ inwme. it is probable that the income will be
received and the amount of the income receivable can be measured reliably.
Page 14

Folkestolle Rainbow Centre
Notes to the Financial Statements for the Year Ended 31 December 2024
Donations and legacie
Donations are reeognised when the charity has been notified in WTiting of both the amount and settlement date.
In the event that a donation is subject to conditions that require a level of perfom]ance by the charity before the
charity is entitled to the funds, the income is defe￿¢d and not recognised until either those conditions are fully
et, or the fulfilm¢nt of those conditions is wholly wilhin the control of the charity and it is probable that these
¢onditions will be fulfilled in the reporting period.
Grnnts receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants
have been met. Where perfonnan¢e conditions are attached to the grdnt and are yet to be met, the income is
recognised as a liability and included on the balance shect as deferred income to be rele3scd.
Incoming resources from t￿ reclaims ar¢ included in the Statement of Financial Activities at the same time a5
the gift to which they relate.
Inveslmenl Income
Investment income is re¢ognised on a receivable basis.
Expenditure
All expenditure is recognised once there is a legal or constnjctive obligation to that expenditure. it is probable
settlement is required and the amount Can be measured reliably. All Costs are allocated to ihe applicable
expenditure heading that aggregate similar costs to that ¢ategory. Where ¢osts cannot be directly attributed to
particular headings they have been allocated on a basis Consistent with the use of resources, with central staff
¢05ts allocated on the basis of time spent, and depre¢iation charges allo¢ated on the portion of ihe asset's use.
Other support costs are allocated based on the spread of staff costs.
Chorilable aclivilies
Charitable expendi￿re comprises those costs incurred by the charity in the delivery of its activities and services
for its beneficiaries. It includes both costs that can be allocated directly to su¢h activities and ihose costs of an
indirect nature necessary to support thern.
Support Costs
Support costs include ¢entral fvnctions and have been allocated to activity cost categories on a basis consistent
with the use of resources, for example, allocating property costs by floor areas. or per capita, staff costs by the
time spent and other costs by their usage.
Governance costs
These include the costs attributsble to the charity's compliance with constitutional and statutory r¢quirements,
includlng audit, strategic management and trustees. meelings and reimbursed expenses.
T4xation
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a charitable ¢ompany for UK corporation tax purposes. Accordingly. the
charity is potentially exempt from taxation in Tespect of income or capital gains received within ¢ategories
covered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains Ad 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Page 15

Folkestone Rainbow Centre
Notes to the Financial Statements for the Year Ended 31 December 2024
Tangibl¢ fii¢d assets
Indivtdual r￿ed assets costing £50.00 or more are initially recorded at cost, less any subsequent accumulated
depreciation and subsequent accumulated impainnent losses.
Depreciation and 4mortis4tion
Depreciation is provided on tangible fixed assets so as to write off the cost or valuatton, less any estimated
residual value, over their expected usefijl economic life as follows:
Asset tl4ss
Land and buildings
Furniture and equipment
Motor vehicles
Computer equipment
Depre¢i4tion method *nd r*te
Straight line over the period of the I￿e.
25010 on reducing balance.
250/0 on reducing balance.
3 years straight line
Business combinations
The company and its subsidiary are a small group and as a result do not have to prepare consolidated accounts.
Fixed asset investments
Fixed asset inveslments, other than programme relat￿ investments, are included at market value at the balance
heet date. Rr41is¢d gains and losses on inv¢sthients are ¢al¢ulat¢d as the differ¢n¢e between sales Pr￿¢¢￿5 and
their market value at the start of the year, or their subsequent ¢osL and are Charged or credited to the Statement
of Financial Activities in the period of disposal.
Unrealised gains and losses represent the movement in market values during the year and are credited or
Charged to the Statement of Financial Activities based on the market value at the year end.
Trade debtors
TTade debtors are amounls due from customers for services perfornied in th¢ ordinary cours¢ of business.
Trade debtors are re¢ognised initially at the transa¢tion price. They are subsequently measured at amortised Cost
using the effective interest metbod, less provision for impairnient. A provision for the impairnient of trade
debtors is established when there is objective evidence that the charity will not be able to collect all arnounts due
according to the original temis of the ￿ceIvables.
C*sh and egsh equlvglents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-tenn highly liquid
investments that are readily convertible to a known aniount of cash and are subject to an insignificant risk of
change in value.
Page 16

Folkestone Rainboiv Centre
Notes to the Financial Statements for the Year Ended 31 December 2024
Trade creditors
Trade creditor5 are obligations to pay for goods or services that have been acquired in the ordinary COUTse of
business from supplicrs. Accounts payable are classified as cu￿ent liabilities if the charily does not have an
unconditional rigjit. at the end of the reporting period, to d¢fer settlement of the creditor for al least twelve
months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months
after the reporting date. they are presented as nonwcurrent liabilitie5.
Trade creditors are recognised initially at the transaction price and subsequently measured at amort15ed ￿81
using the effective int¢rest method.
Fund strueture
Unrestricted inwTne ￿ndS are generai funds that are available for use at the trustees, dis¢r¢tion in furtherance of
the objectives of the charity.
Designated funds are unrestricted funds Set aside for specific purposes at the discretion of the tsvstees.
Restrlcted income fvnds are those donated for use in a particular area or for specific PUTposes, Èhe use of which
is restricted to that area or PUTPOSe.
Financial instruments
Recognition andmeasuremenl
The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instnjments.
Basic financial instruments are initially recogni5ed at transaction value and subsequently measured at theiT
settlement value with the exception of bank loans which are subsequently measured at aTnortised cost using the
¢ff¢ctive interest method.
Inveslmenl.w
Investments in subsidiaries and associates are measured at Gost less impairnient. For invesknent5 in subsidiaries
acquired for consideration including the issue of shares qualifying for merger relief. ¢ost is mea5UTed by
reference to the nominal valu¢ of the shares issued plus fair value of other consideration. Any premiurn is
ignored.
3 Incom¢ from donatSons And leg4ties
UnrestTl¢ted
funds
Total
21124
Total
2023
Restrl¢ted
Donations and legacies-
Appeals and donations
Gift aid tax reclaimed
Winter Shelter donations
Grnnts, including capitsl grants-
Grants receivable
Other income
155,016
4,976
34,333
2.671
10,074
189.349
7,647
10,074
136.341
5,985
9,408
75,291
6.834
75,291
6,834
2,956
7,313
162,003
242,117
47.078
289,195
Page 17

Folkestone Rainbow Centre
Notes to the Financial Statements for the Year Ended 31 December 2024
4 Incom¢ from Choritable 2¢tivili
Tot41
2024
Total
2023
Restri¢ted
Foodstop
The Panty
Folkestone Churches Winter Shelier
Food Bank
Money Matters
5,456
26,313
90.863
34,976
36,737
5.456
26,313
90.S63
34.976
36.737
6.382
14,880
142,358
95.134
5,000
194.345
194.345
263,754
5 Income from other trading activities
Unrestrieted
funds
Total
2024
Tot21
2023
Events income.
Fundraising ev¢nts
10,574
10.574
10.574
26,894
26,894
10.574
6 Investmenl ineome
Unrestricted
funds
Totsl
2024
Total
2023
Interest receivable and similar Ancom¢-
Interest receivable on bank deposits
Income from rent5
24,150
33,302
24,150
33,302
17.288
37,758
57.452
57.452
55,046
7 Other income
Unrestrieted
funds
Tot*l
2024
Total
2023
Income from knding subsidiary
9,000
9,000
23.000
Page 18

Folkestone Rainbow Centre
Notes to the Finaneial Staten)ents for the Year Ended 31 Deeember 2024
8 Expenditure on eharitable activities
Unrestricted
funds
Tot#1
2024
Total
2023
Restri¢t¢d
Note
General
Foodstop
Folkestone Churche5
Winter Shelter
Homeless Support
SerYi¢e
Contsct
Food Bank
Money Matters
Allocated support
sts
Govemance wsts
1.740
1,740
3.279
809
4.790
3,279
95,324
95.324
103,853
135,751
2,771
135,751
2,771
73,703
46,634
131.116
2.594
68.871
42.819
73,703
46,634
137,130
5,317
25.988
3,520
248,448
163,118
8,837
145.699
7,836
282,709
531,157
508,387
Page 19

Folkestone Rainbow Centre
Iyotes to the Financial Statements for the Year Ended 31 December 2024
9 Analysis of governance and support costs
Support wJst$ alloeattd ts charit#ble aetivities
Other support
costs
Total
2024
Total
2023
Foodstop
Folkestone Chur¢h¢s Winter Shelter
Contset
Food Bank
Fixed assets fund
Money Matters
Wages
Staff NIC
Staff pensions
Re¢ruitm¢nt and employment costs
Rates
Light and heat
Insurance
Repairs
Telephone
Computer expenses
Printing, postage and stationery
Sundry expenses
Cleaning
Travelling
Legal and professional fees
Bank charges
Depreciation
Bad debts
1.500
1,500
(877)
1,650
19,464
3.090
1,932
64,144
2,567
1,920
2,057
2,953
7.439
7,074
2,559
(721)
6,210
880
1,108
6,852
59
20,669
79
9.611
20
,650
19,464
3.090
1,932
64.144
2,567
1,920
2,057
2.953
7,439
7,074
2,559
(721)
6,210
880
1,108
6,852
59
20,669
79
9.611
20
.500
19.900
3.090
1,932
60.267
2.392
2.263
119
1.018
4,241
6,504
{631)
363
6,243
1.948
1,313
11.850
13,600
64
8.598
163,118
163.118
145,699
Page 20

Folkestone Rainbow Centre
Notes to the Financial Statements for the Year Ended 31 December 2024
Governance costs
Unre%tritted
funds
Total
2024
Totxl
2023
Restricted
Independent examiner fees
Examination of Ihe financial
statements
Other governance cost5
2,220
3,097
2220
6,617
2,220
5,616
3,520
5.317
3.520
8.837
7,836
10 Net in¢ominglouÉgoing r￿OurceS
Net incoming resources for the year include..
2024
2023
Profit on disposal of tangible fixed assets
Depreciation of fixed assets
(2.877)
28,lJO
25,447
I l Trustees reniuneration and expenses
No trustees have received any remuneration from the charity during the year.
No trus¢ees have r¢¢¢ived any reimbursed expenses or any other benefit5 from the charity during the year.
12 StAff costs
The aggregate payroll costs were as follows:
2024
2023
Staff costs during the year were:
Wagcs and salaries
Social security Costs
Pension costs
226,347
12,256
5.298
220.052
11,995
5,409
243,901
237,456
Page 21

Folkestone Rainbow Centre
Notes to the Financial Statements for the Year Ended 31 December 2024
The monthly average number of persons (including senior management team) employed by the charity during
the year was as follows..
2024
2023
Service delivery
Support
Winter Shelter
Food Bank
14
14
The average number of employees during 2024 includes 5 fjjll time staff and the remainder is made up of part
time staff.
The average full time equivalent for the year was 9.49.
No employee received emolurnents of moTe than £60,000 during the year.
13 Indèpendtnt examiner's remuneration
2024
2023
Examination of the financial statements
2,220
2,220
14 Taxition
The wmpany is a registered charity and is exempt from corporation tax on its charitsbl¢ ￿tiviti¢$.
Page 22

Folkestone Rainbow Centre
Notes to the Financial Statements for the Year Ended 31 December 2024
IS Tangible fixed assels
Land and
buildings
Furniture and
equipment
Computer
equipment
Motor vehieles
Totgl
Cost
At l January 2024
Additions
374,604
58,092
80,730
19,223
2,520
532,649
6,164
At 31 December
2024
374.604
61.736
80,730
21,743
538,813
Depretiation
At l January 2024
Charge for th¢ year
56.392
4,028
50.034
2,927
35,755
11.244
12,514
7,248
154,695
25,447
Al 31 December
2024
60,420
52,961
46,999
19,762
180,142
Net book value
At 31 Dccember
2024
314,184
8.775
33.731
1,981
358,671
At 31 December
2023
318,212
8,058
44,975
6,709
377.954
Included within the n¢t book value of land and buildings above is £Nil (2023 - £Nil) in respect of freehold land
and buildings and £314,184 (2023 - £318,212) in respect of leaseholds.
Page 23

Folkestone Rainbow Centre
Notes to the Financial Statements for the Year Ended 31 December 2024
16 Fixed asset investments
2024
2023
Shares in group undertakings and participating interests
Share5 in group undertakings *nd partieipating inler¢sts
Subsidiary
undertxkings
Tot41
Cost
At l January 2024
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023
Detxils ofundertakings
Details of the investments in which the charity holds 20 /0 or more of the nominal value of any Clas5 of shar¢
capital are as follows:
Country of
incorporation
Proportion of voting rights PrineipAI
nd shares held
activity
Undertaking
Holding
2024
2023
Sub$idi4ry undertskings
FRC Commercial
Enterprises Ltd
England and Wales Ordinary
IOOO/o
iooo/
Charity shop
Subsidi*ries
The loss for the flnancial period of FRC Commercial Enterprises Ltd was £461 (2023 - £5,012) and the
aggregate amount of capital and reserves al the end of the period was £6,589 (2023 - £7,050).
Page 24

Folkestone Rainbow Centre
Notes to the Financial Staten)ents for the Year Ended 31 December 2024
17 Debtors
2024
2023
Trade debtors
Prepayments
Other debtOTS
2,750
5.953
2.879
9,220
7,984
1,338
11,582
18,542
18 Cash and Cash equivalents
2024
2023
Cash on hand
Cash at bank
1,268
1,031,164
988
985.378
1,032,432
986,366
19 Creditors: amounts falling due within one year
2024
2023
Trade creditors
Other taxation and social security
Other creditors
Accruals
16,212
4,212
688
10,663
18,371
5.403
9.389
8,198
31,775
41,361
Page 25

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Folkestone Rainbow Centre
Notes to the Financial Statements for the Year Ended 31 December 2024
The specific purposes for which the funds are to be applied are as follows:
The General fund is used for providing the Homeless Support SC￿l¢e and Contact as well as the administration
of the charity. Foodstop, Folkestone ChuKhes Winter Shelter and Food Bank.
The designated fund is used for future property repairs and refurbishments or for fi]tU￿ prop¢ty purchases.
The Foodsiop fi]nd is used to deliver fresh sandwiches and soup to the hom¢le5s and hunw. Incom¢ is d¢rived
from donations and grants.
The Folk¢slone Churches Wtnter Shelter fund is used to support the homeless during the months of December to
February. Income is derived from donations and grants.
The Food Bank fiind is used for the provision of a food bank in the district. Income ig derived from donations
and grants.
The fixed asset fvnd includes a grdnt which was received for the purchase of computer equipment. The
equipment is now fully depreciated and has been transferred to the generdl fund.
The building fund includes a legacy which was received for fuhwe property purchases.
The Money Matters fund is used to provide fjnancial advi¢¢ to Food Bank Clients.
21 Allalysis of net assets between funds
Totsl funds at
31 Deeember
2024
Unre$tri¢tsd funds
CenerAI
Designated
Restriettd
funds
Tangible fixed assets
Fixed &sset investments
Debtors
Casb and short-terni deposits
CU￿ent liabilities
321,293
37,378
358,671
8,963
155.641
(17.628
2,619
776.791
(14.147)
11.582
1.032.432
(31.775)
loo.000
Tolal net assets
468,270
loo.000
802,641
1,370.911
Page 28

Folkestone Rainbow Centre
Notes to the Financial Statements for the Year Ended 31 De¢ember 2024
2023 Accounts
Total funds at
31 December
2023
Unreslricted funds
Gentral
Deslgwated
RestrA¢ted
funds
Tangible fixed assets
Fixed asset investments
D¢btors
Cash and short-tenn deposits
Current liabilities
326.069
51,886
377,955
16,391
161.176
{20.219)
2,151
725.190
{21.142)
18,542
986,366
(41,361)
loo,000
Total net assets
483,418
loo,000
758.085
1,341,503
22 Related party transactions
During the year the charity made the following related party transactions..
FRC Commercial Enterprises Ltd
FRC Commercial Enterprises Ltd operates a second hand store with profits being donated to the Folkestonc
Rainbow Ccntre. li has some dircctors who are also on the board of the charity. The charity owns 100% of the
share capital of FRC Commercial Enterprises Ltd and as such it has been identified as a related paty.
During the financial year under review the charity received £9,000 (2023 - £23.000} of donations from FRC
Commercial Enterprises Ltd. At the balance sheet dale the amount due tolfrom FRC Commercial Entejprises
Lid was £Nil (2023 - £Nil).
Page 29