2023-03-31-accounts - Children And Families Limited

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		Page
Company Information
Trustees' Report		4-9
Independent Auditors'	Report	10-13
Group Statement ofFinancial Activities		14
Balance Sheets		15
Cash Flows		16
Notes to the Financial	Statements	17-31

FOR THE YEAR ENDED	31 MARCH 202	3
		Notes	Unrestricted	Restricted	Total	Total
			Funds	Funds	2023	2022
			E			E
INCOME
Donations			78	189,359	189,437	77,267
Income from charitable activities Grants receivable Fees receivable			105,050 1,480,443	443,335 20,983	548,385 1,501,426	410,053 1,426,099
Rent and service charges receivable Other income			130,293 84,292	374	130,293 84,666	211,020 85,168
Investment income			11,176		11,176	9,457
Total Income			1,811,332	654,051	2,465,383	2,219,064
EXPENDITURE
Expenditure on charitable	activities		1,698,255	475,059	2,173,314	1,948,126
Total Expenditure			1,698,255	475,059	2,173,314	1,948, 126
Net income for the year			113,077	178,992	292,069	270,938
Gross transfers between	funds	15&16	64,722	~64,722
Net Movement in Funds			177,799	114,270	292,069	270,938
Reconciliation offunds Total funds brought forward			1,899,735	331,652	2,231,387	1,960,449
Total funds carried forward			2,077,534	445,922	2,523,456	2,231,387

			Notes	Group		Charity
				31stMarch	31stMarch	31stMarch	31stMarch
				2023	2022	2023	2022
				F		8	6
Non Current Assets Tangible Fixed Assets Investments			10 11	528,408	521,375	200,293 104	211,497 104
				528,408	521,375	200,397	211,601
Current Assets
Debtors			12	116,604	89,044	28,924	22,467
Cash at bank	and in	hand		2,245,594	1,951,851	2,232,625	1,935,263
				2,362,198	2,040,895	2,261,549	1,957,730
Creditors; Amounts falling due within one year			13	293,260	266,000	181,881	271,116
Net Current	Assets			2,068,938	1,774,895	2,079,668	1,686,614
Total assets	less current liabilities			2,597,346	2,296,270	2,280,065	1,898,215
Creditors: Amounts		falling due after
	one year		14	73,890	64,883
Net Assets				2,523,456	2,231,387	2,280,065	1,898,215
Represented	by:-
Funds
Unrestricted			16	2,077,534	1,899,735	1,834,143	1,566,563
Restricted			17	445,922	331,652	445,922	331,652
Total Funds				2,523,456	2,231,387	2,280,065	1,898,215

				Notes	Group		Charity
					31stMarch	31st March	31stMarch	31stMarch
					2023 f	2022 f	2023 8	2022 6
Cash used in operating	activities			22	371,693	249,496	286,186	254,845
Cash flows from investing		activities
Interest income					11,176	9,457	11,176	9,457
Purchase of tangible fixed	assets				(97,540)	(14,204)		(10,585)
Sale proceeds of tangible	fixed assets				8,414
Cash provided by (used	in) investing			activities	(77,950)	(4,747)	11,176	(1,128)
Increase (decrease) in cash					293,743	244,749	297,362	253,717
Cash at the beginning ofthe		year	1 April	2022	1,951,851	1,707,102	1,935,263	1,681,546
Cash at the end of the year 31			March	2023	2,245,594	1,951,851	2,232,625	1,935,263
Cash and cash equivalents		consist of:
Cash at bank and in hand					2,245,594	1,951,851	2,232,625	1,935,263

2	Grants Receivable			Unrestricted	Restricted	Restricted	Total	Total
				Fundsf		Funds 8	2023	2022
	Ashford Borough Council BAE Systems Limited Children in Need Community Fund DE FRA FareShare Kent Community Foundation Kent County Council Maidstone Borough Council Orchard Community Power Partners Sheerness Town Council			10,255 93,296		3,500 113,562 3,886 66,858 3,000	3,500 123,817 3,886 160,154 3,000	21,745 14,450 113,830 5,445 133,388 4,460 11,530 30,000 4,000 9,716 500
	Swale Borough Council UK Power Networks			1,499		246,699 5,830	248,198 5,830	60,989
				105,050		443,335	548,385	410,053
	In 2022 income from grants	receivable was 8410,053		of which 6309,940was attributable			to restricted	income
	and f100,113to unrestricted income.
3	Income and Expenditure	ofTrading Subsidiaries
	The charity owns the whole ofthe Company number 07600925. The		issued share capital ofChildren and Families Childcare results ofthis company are summarised below:				Limited.
						2023		2022
						6		E
	Turnover Direct costs					755,553 782,414		812,685 774,016
						(26,861)		38,669
	Administrative expenses					26,472		20,885
	Operating Profit					(53,333)		17,784
	Distribution paid to charity under gift aid					(15,523		(160,338)
	Retained in subsidiary					(68,856)		(142,554)
	The aggregate ofassets, liabilities		and funds was:			2023		2022f
	Assets Liabilities					49,641 97,551		135,847 114,901
						(47,910)		20,946
	Represented by;
	Ordinary shares ofF1each Profit and loss account				2 ~47,912)			2 20,944
	Total funds					(47,910)		20,946

The results	of this company are	su	mmarised below:
				2023	2022
				E	E
Turnover Direct costs				610,220 438,787	520,263 361,654
				171,433	158,609
Administrative expenses				6,896	4,822
Operating Profit				164,537	153,787
Distribution	paid to charity under	gift aid		201,504	134,618
Retained in	subsidiary			(36,967)	19,169
The aggregate ofassets, habilities			and funds was:	2023 E	2022f
Assets				393,272	356,656
Liabilities				135,130	61,547
				258,142	295,109
Represented	by:
Ordinary shares of51 each Profit and loss account				100 258,042	100 295,009
Total funds				258,142	295,109

Company number 08953232. T	he results ofthis company are sum	marised below:
		2023	2022
		6	8
Turnover Direct costs		326,501 273,567	254,815 208,627
		52,934	46,188
Administrative expenses		29,176	31,421
Operating Profit		23,758	14,767
Distribution paid to charity under	gift aid	7,716)
Retained in subsidiary		16,042	14,767
The aggregate ofassets, liabilities and funds was:		2023 E	2022 F
Assets		53,039	40,561
Liabilities		19,776	23,340
		33,263	17,221
Represented by;
Ordinary shares of81 each Profit and loss account		2 33,261	2 17,219
Total funds		33,263	17,221

Total Expenditure
Charitable activities	Unrestricted	Restricted	Total	Total
Provision of children and family services	Funds	Funds	2023	2022
Staff costs Training and recruitment Staff travel and subsistence	995,247 8,424 48,809	191,727 100 1,462	1,186,974 8,524 50,271	1,202,888 15,757 38,720
Activities, materials and consumables Catering Light and heat Cleaning Insurances	28,717 12,433 39,687 26,569 36,005	250,459 203 1,014	279,176 12,636 39,687 26,569 37,019	79,042 6,573 26,181 18,953 29,624
Rent and rates	53,455	22,344	75,799	60,669
Postage, printing and stationery Telephone and internet charges Repairs and renewals Subscriptions Depreciation Loss on disposal offixed assets	8,868 4,755 59,273 484 80,474 1,619	737 528 802	9,605 5,283 60,075 484 80,474 1,619	9,202 6,068 86,232 480 69,030
Support costs
Staff costs	215,482		215,482	215,853
Training and recruitment Staff travel and subsistence Advertising Postage, printing and stationery Equipment hire and maintenance Bad debts	749 (280) 2,484 3,637 16,400 619	297 42 2,560	749 17 2,526 3,637 18,960 619	841 21 3,576 2,551 19,028 783
I egal and professional Sundry expenses Bank charges	26,306 294 6,498	2,784	29,090 294 6,498	26,976 2,136 5,689
Governance costs
Staff costs Staff travel and subsistence	12,598 525		12,598 525	12,077 119
Courses and conferences	436		436	496
Subscriptions Auditors' remuneration -audit ofthe financial	7,688		7,688	8,561
statements
	1,698,255	475,059	2,173,314	1,948,126

Net Surplus for the Year	2023 8	2022 F
The net surplus for the year is stated after charging:-
Operating leases - buildings Depreciation oftangible fixed assets Auditors remuneration	44,450 80,474 7,688	32,754 69,030 8,561

10	Tangible Fixed Assets -	Group	Freehold property	Leasehold improvements	Motor vehicles	Equipment	Total
			E
	Cost As at 1 April2022 Additions Disposals		185,560	335,630	113,678 96,606 ~24 078	312,702 934 ~34,480)	947,570 97,540 ~83,338
	As at 31 March 2023		185,560	330,830	186,206	279,156	981,752
	Depreciation As at 1 April 2022 Disposals Charge for the year			121,147 (4,800) 7,894	55,942 (14,045) 45,022	249,106 (34,480) 27,558	426,195 (53,325) 80,474
	As at 31 March 2023			124,241	86,919	242,184	453,344
	Net Book Value
	As at 31 March 2023		185,560	206,589	99,287	36,972	528,408
	As at 31 March 2022		185,560	214,483	57,736	63,596	521,375
10	Tangible Fixed Assets -	Charity	Freehold property	Leasehold improvements	Motor vehicles	Equipment	Total
						E	F
	Cost As at 1 April 2022			314,615		168,148	482,763
	Additions Disposals			(4,800)		34,480)	~39,286)
	As at 31 March 2023			309,815		133,668	443,483
	Depreciation As at 1 April 2022 Disposals Charge for the year			114,771 (4,800) 5,779		156,495 (34,480) 5,425	271,266 (39,280) 11,204
	As at 31 March 2023			115,750		127,440	243,190
	Net Book Value
	As at 31 March 2023			194,065		6,228	200,293
	As at 31 March 2022			199,844		11,653	211,497
	Fixed Asset Investments	-Charity				2023	2022
						F	E
		i				104	104

12	Debtors					Group 31st March		31stMarch	Charity 31st March	31st INarch
						2023		2022	2023	2022
						8		8	6
	Trade debtors Other debtors					49,289 26,074		41,384 16,732	4,591 5,565	1,314 4,384
	Prepayments					41,241		30928	18768	16,769
						116,604		89,044	28,924	22,467
13	Creditors: Amounts	falling	due within one		year	Group 31stMarch		31st March	Charity 31st INarch	31stMarch
						2023		2022	2023	2022
						E		E	6	6
	Trade creditors Amounts owed to group companies Taxation and social security Other creditors Accruals 8deferred income					32,573 21,014 38,606 201,067		25,483 19,386 74,844 146,287	10,991 138,615 6,645 8,928 16,702	13,412 223,062 8,644 11,049 14,949
						293,260		266,000	181,881	271,116
	Unrestricted income	relating	to services that		have not been provided		at	the balance	sheet date are reported as a
	liability. As the service is delivered			over time	it is recognised as income			in the SOFA.
14	Creditors: Amounts	falling	due after one year			Group 31stMarch		31st March	Charity 31st March	31stMarch
						2023		2022	2023	2022
								8	8	F
	Deferred Grants					73,890		64,883

Deferred	income	comprises govern	ment funding an	d grants received in a	dvance at the end ofthe financ	ial year.
					Groupf	Charity 8
Balance Amount Amount	as at 1st received released	April 2022 in year to income earned	from charitable	activities	126,156 216,926 ~152„348)
Balance	as at 31	March 2023			190,734

Unrestricted Funds	Balance at 010422f	Income	Expenditure 6	Transfers 6	Balance at 310323 6
Designated funds: Building reserve fund Redundancy reserve fund Food poverty fund General funds	240,930 151,901 424,307 1,082,597	1,811332	~1,6ll8 255	10,000 (5,314) 164,536 ~104 5001	250,930 146,587 588,843 1 091,174
	1,899,735	1,811,332	(1,698,255)	64,722	2,077,534
	Balance				Balance
	at	Income	Expenditure	Transfers	at
	010421				3103 22
	E				6
Designated funds: Building reserve fund Redundancy reserve fund Food poverty fund Generalfunds	210,930 136,421 270,520 1,049,988	1,816,573	~(1,602,361	30,000 15,480 153,787 ~(181,603	240,930 151,901 424,307 1082,597
	1,667,859	1,816,573	(1,602,361)	17,664	1,899,735

Analysis	General	Designated	Restricted
	Fundsf	Fundsf	Fundsf	Totalf
Tangible fixed assets Net current assets Amounts falling due after one year	528,408 636,656 ~73,999	986,360	445,922	528,408 2,068,938 73,890
	1,091,174	986,360	445,922	2,523,456

ofwhichre	lated to the charit	y with expiry dates as follows:-
			2023	2022f
Plant and	Equipment
Within one	year		1,558	2,596
			2023	2022
			f	F
Land and	Buildings
Due: Not later than one year Later than one year not later Later than five years		than 5years	43,490 184,935 28,125	30,000 120,000 58,125
			256,550	208,125
Capital Commitments			2023f	2022f
Contracted	but not provided	for		75,990

Reconciliation of Net	Cash Flow from	Operating Acti	vities
	Group		Charity
	31st March	31stMarch	31st March	31stMarch
	2023	2022	2023	2022
	6	6		F
Net movement in funds	292,069	270,938	157,107	84,600
Add back depreciation charge and loss on disposal Distributions paid to charity under gift aid Deduct interest income Decrease (increase) in debtors Increase (decrease) in short term creditors Increase (decrease) in long term creditors	82,093 (11,176) (27,560) 27,260 9,007	69,030 (9,457) 44,381 (78,297) ~47, 999	11,204 224,743 (11,176) (6,457) (89,235)	13,656 294,956 (9,457) 7,516 (136,426)
Net cash used in operating activities	371,693	249,496	286,186	254,845