Charity registration number: 1158558
Sunflower House
Annual Report and Financial Statements for the Year Ended 30 September 2022
Sunflower House
Contents (continued)
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 4 |
| Statement of Trustees' Responsibilities | 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 to 15 |
Sunflower House
Reference and Administrative Details
Trustees Mr JCW O'Connor Mr A H Ward Ms J Lichfield Mr A Lockwood Charity Registration Number 1158558 Principal Office 45 Foord Road Folkestone Kent CT19 5AE Independent Examiner Beresfords Chartered Certified Accountants 1-2 Rhodium Poiint Spindle Close Hawkinge Folkestone Kent CT18 7TQ
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Sunflower House
Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the year ended 30 September 2022.
Objectives and activities
Objects and aims
The charity's objectives are:
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To promote for the benefit of the inhabitants of Folkestone without distinction of sex, sexual orientation, race or of political, religious or other opinions, by association together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and other leisure time occupations with the objects of improving the conditions of life of the said inhabitants.
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To establish or secure the establishment of a community centre and to maintain and manage the same (whether alone or in co-operation with any local authority or person or body) in furtherance of these objects.
Objectives, strategies and activities
This has been a year of tangible success and progress for Sunflower House. The charity trustees have focused on delivering a clear mission statement: ‘Community Building, Building Community’. This drives the use of the building and the development of our work as a community focused charity. Trustees have also taken positive steps this year to enhance the charity’s operations and are confident that as Sunflower House approaches its tenth anniversary, it is an effective and independent not-for-profit organisation.
A former mission house built in the 1800s for railway workers, our landmark building was refurbished in 2014 and reborn as a community venue. Passers-by on Foord Road never fail to turn their heads towards the building and Philippa Goddard’s striking Sunflower mural that was commissioned by the Bradstone Association and which appropriately also depicts William Cubit’s gigantic railway viaduct looming nearby.
Today the charity’s community outreach has intensified in the face of the worst cost of living crisis since the 1970s and Russia’s invasion of Ukraine, to provide valuable services to those most in need.
Twice weekly, Ukrainian children and their parents meet to support each other as well as teach children Ukrainian and about their culture and learn English.
For residents faced with the choice of feeding themselves or their children, volunteers from Action on Homelessness provide free hot, freshly prepared meals twice a week, including an incredible 500 meals one week during Christmas.
Businesses and supermarkets donate food, while catering students at Folkestone College and other volunteers prepare the meals. Previously, the homeless charity was housed at another venue but was forced to look for a new home themselves last year. Sunflower House was delighted to welcome them.
The challenges of Covid and other factors – notably the cost of living crisis - mean that we see people in our community sofa surfing or living in tents, as well as struggling to feed themselves and their families. There are signs that many people are falling off the edge in terms of mental health challenges and drug issues.
The work the charity Forward Trust carries out at Sunflower House exemplifies exactly this, providing support once a week to those with drug, alcohol, gambling and other addictions; sometimes these are the same people who need a warm meal.
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Sunflower House
Trustees' Report (continued)
On Fridays, students from the Beacon School, who are working towards living independently, help to run the Warm Welcome café, which was set up in the winter to give people, who can’t afford to heat their homes, somewhere warm to go to.
This provides a much-needed service to our visitors while the students enjoy some valuable work experience, helping them to be more confident and independent.
Folkestone’s local heroes the Town Sprucers, who have been based at Sunflower House since it opened, have gone from strength to strength with 20 volunteers finding employment after cleaning up the town. The leadership of Peter Phillips is a key factor in bringing motivation and energy to the team.
Another popular initiative is the monthly Repair Café, where people can bring along electronic goods to much loved belongings to be repaired by volunteers with a range of high-level skills.
Sunflower House is also now home to Folkestone Performing Arts Centre which runs acting workshops and other activities every Friday and to Creative Community Craft, a local group offering craft sessions at weekends, as well as our longstanding partners BKK Karate School.
Public benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Achievements and performance
The last year has been a particularly productive and positive one, which has been made possible by our many volunteers, supporters and our small, hardworking team. Sunflower House is planning to extend our work in 2023 with outreach programmes in a new development on the site of the old Dance Easy premises (in central Folkestone). This facility – Sunflower Studio - will provide learning projects, advice surgeries and other activities.
We are grateful as always for the funding for Sunflower House which comes from various sources including the National Lottery, Roger De Haan, Wilmoths, who provide the Town Sprucer van, and a range of grants, including local supermarket community awards and groups such as the local Hotel Catering Association.
Chairman Jon O’Connor said:
“This is an exciting time for us with our tenth birthday next year: the Trustees believe that we are realising the original purpose of the building and the vision of the charity over time.
The charity is in a healthy financial position, providing meaningful support to our local community and has a clear long-term strategy.
Next year, the new Sunflower Studio project will help us sustain and grow our community partnerships. It’s what community building is all about.”
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Sunflower House
Trustees' Report (continued)
Structure, governance and management
Nature of governing document
The governing document of the charity is a constitution adopted on 30th June 2014 as amended on 9th September 2014.
Organisational structure
The appointed officers of the charity include a chairman, treasurer and other trustees.
Jun 27, 2023
The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Mr JCW O'Connor Trustee
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Sunflower House
Statement of Trustees' Responsibilities
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Jun 27, 2023
Approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Mr JCW O'Connor Trustee
Page 5
Sunflower House
Independent Examiner's Report to the trustees of Sunflower House
I report to the trustees on my examination of the accounts of Sunflower House for the year ended 30 September 2022.
Responsibilities and basis of report
As the charity trustees of Sunflower House you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Sunflower House's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of Sunflower House as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I 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 Daniel Payne FCCA Beresfords Chartered Certified Accountants 1-2 Rhodium Poiint Spindle Close Hawkinge Folkestone Kent CT18 7TQ
Date:.............................
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Sunflower House
Statement of Financial Activities for the Year Ended 30 September 2022
| Note Income and Endowments from: Donations and legacies 2 Other income 3 Total income Expenditure on: Charitable activities 4 Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 14 Note Income and Endowments from: Donations and legacies 2 Other income 3 Total income Expenditure on: Charitable activities 4 Total expenditure Net (expenditure)/income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 14 |
Unrestricted funds £ 9,950 13,665 23,615 (15,247) (15,247) 8,368 8,368 (3,229) 5,139 Unrestricted funds £ 970 7,621 8,591 (13,700) (13,700) (5,109) (5,109) 1,880 (3,229) |
Restricted funds £ 45,603 - 45,603 (35,905) (35,905) 9,698 9,698 34,157 43,855 Restricted funds £ 33,287 - 33,287 (32,284) (32,284) 1,003 1,003 33,154 34,157 |
Total 2022 £ 55,553 13,665 |
|---|---|---|---|
| 69,218 | |||
| (51,152) | |||
| (51,152) | |||
| 18,066 | |||
| 18,066 30,928 |
|||
| 48,994 | |||
| Total 2021 £ (As restated) 34,257 7,621 |
|||
| 41,878 | |||
| (45,984) | |||
| (45,984) | |||
| (4,106) | |||
| (4,106) 35,034 |
|||
| 30,928 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note 14.
The notes on pages 9 to 15 form an integral part of these financial statements. Page 7
Sunflower House
(Registration number: 1158558) Balance Sheet as at 30 September 2022
| Note Fixed assets Tangible assets 11 Current assets Debtors 12 Cash at bank and in hand Creditors: Amounts falling due within one year 13 Net current assets Net assets Funds of the charity: Restricted income funds Restricted funds Unrestricted income funds Unrestricted funds Total funds 14 |
2022 £ 2,282 778 47,670 48,448 (1,736) 46,712 48,994 43,855 5,139 48,994 |
2021 £ (As restated) 2,119 - 34,959 |
|---|---|---|
| 34,959 (6,150) |
||
| 28,809 | ||
| 30,928 | ||
| 34,157 (3,229) |
||
| 30,928 |
The financial statements on pages 7 to 15 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:Jun 27, 2023
.........................................
Mr JCW O'Connor Trustee
The notes on pages 9 to 15 form an integral part of these financial statements. Page 8
Sunflower House
Notes to the Financial Statements for the Year Ended 30 September 2022
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
Sunflower House meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The charity has changed it's reporting for this financial year to the accruals basis from the receipts and payments basis and the comparative period figures have been restated based on this change.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Deferred income
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:
- The donor specifies that the grant or donation must only be used in future accounting periods; or - The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
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Sunflower House
Notes to the Financial Statements for the Year Ended 30 September 2022 (continued)
Charitable activities
Charitable expenditure 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 such activities and those costs of an indirect nature necessary to support them.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £100.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class Depreciation method and rate Equipment 25% on reducing balance
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
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Sunflower House
Notes to the Financial Statements for the Year Ended 30 September 2022 (continued)
2 Income from donations and legacies
| Donations and legacies; Donations received Grants, including capital grants; Grants, including capital grants 3 Other income Venue hire and other income |
Unrestricted funds General £ 8,150 1,800 9,950 |
Restricted funds £ 903 44,700 45,603 Unrestricted funds General £ 13,665 |
Total 2022 £ 9,053 46,500 55,553 Total 2022 £ 13,665 |
Total 2021 £ - 34,257 |
|---|---|---|---|---|
| 34,257 | ||||
| Total 2021 £ 7,621 |
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Sunflower House
Notes to the Financial Statements for the Year Ended 30 September 2022 (continued)
4 Expenditure on charitable activities
| Note Staff costs Governance costs 5 Depreciation, amortisation and other similar costs Small equipment Travel and subsistence Sundry expenses Consultancy and project management fees Rates Insurance Security costs Light and heat Cleaning Printing, postage and stationery Advertising and website Telephone and internet Bookkeeping and payroll Bank charges Refreshments Computer software and maintenance costs Licencing fees Training Repairs and maintenance |
Unrestricted funds General £ - 600 761 354 - 201 - 859 924 341 2,619 3,219 267 124 454 640 181 1,214 243 271 300 1,675 15,247 |
Restricted funds £ 25,700 - - 796 2,237 445 6,727 - - - - - - - - - - - - - - - 35,905 |
Total 2022 £ 25,700 600 761 1,150 2,237 646 6,727 859 924 341 2,619 3,219 267 124 454 640 181 1,214 243 271 300 1,675 51,152 |
Total 2021 £ (As restated) 23,779 948 709 1,285 1,138 98 7,547 51 1,761 574 1,775 2,527 876 65 506 408 162 1,775 - - - - |
|---|---|---|---|---|
| 45,984 |
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Sunflower House
Notes to the Financial Statements for the Year Ended 30 September 2022 (continued)
5 Analysis of governance and support costs
Governance costs
| Independent examiner fees Examination of the financial statements 6 Net incoming/outgoing resources Net incoming/(outgoing) resources for the year include: Depreciation of fixed assets |
Unrestricted funds General £ 600 600 |
Total 2022 £ 600 600 2022 £ 761 |
Total 2021 £ (As restated) 948 |
|---|---|---|---|
| 948 | |||
| 2021 £ 709 |
7 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
8 Staff costs
The aggregate payroll costs were as follows:
| Staff costs during the year were: Wages and salaries Social security costs |
2022 £ 24,740 960 25,700 |
2021 £ 23,779 - |
|---|---|---|
| 23,779 |
No employee received emoluments of more than £60,000 during the year
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Sunflower House
Notes to the Financial Statements for the Year Ended 30 September 2022 (continued)
9 Independent examiner's remuneration
| 9 Independent examiner's remuneration |
|||
|---|---|---|---|
| 2022 | 2021 | ||
| £ | £ (As restated) | ||
| Examination of the financial statements | 600 | 948 |
10 Taxation
The charity is a registered charity and is therefore exempt from taxation.
11 Tangible fixed assets
| Cost At 1 October 2021 Additions At 30 September 2022 Depreciation At 1 October 2021 Charge for the year At 30 September 2022 Net book value At 30 September 2022 At 30 September 2021 12 Debtors Trade debtors 13 Creditors: amounts falling due within one year Bank overdrafts Other taxation and social security Accruals Deferred income |
Equipment £ 3,755 924 |
Total £ 3,755 924 4,679 1,636 761 2,397 2,282 2,119 2022 £ 778 |
||
|---|---|---|---|---|
| 4,679 | ||||
| 1,636 761 |
||||
| 2,397 | ||||
| 2,282 | ||||
| 2,119 | ||||
| 2022 £ - 1,111 600 25 1,736 |
||||
| 2021 £ (As restated) 4,586 616 948 - |
||||
| 6,150 |
Page 14
Sunflower House
Notes to the Financial Statements for the Year Ended 30 September 2022 (continued)
14 Funds
| Unrestricted funds General Restricted funds Total funds Unrestricted funds General Restricted funds Total funds |
Balance at 1 October 2021 £ (3,229) 34,157 30,928 Balance at 1 October 2020 £ 1,880 33,154 35,034 |
Incoming resources £ 23,615 45,603 69,218 Incoming resources £ 8,591 33,287 41,878 |
Resources expended £ (15,247) (35,905) (51,152) Resources expended £ (13,700) (32,284) (45,984) |
Balance at 30 September 2022 £ 5,139 43,855 |
|---|---|---|---|---|
| 48,994 | ||||
| Balance at 30 September 2021 £ (3,229) 34,157 |
||||
| 30,928 |
15 Analysis of net assets between funds
| Tangible fixed assets Current assets Current liabilities Total net assets Tangible fixed assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ 2,282 4,594 (1,736) 5,140 Unrestricted funds General £ 2,119 186 (5,534) (3,229) |
Restricted funds £ - 43,854 - 43,854 Restricted funds £ - 34,773 (616) 34,157 |
Total funds at 30 September 2022 £ 2,282 48,448 (1,736) |
|---|---|---|---|
| 48,994 | |||
| Total funds at 30 September 2021 £ (As restated) 2,119 34,959 (6,150) |
|||
| 30,928 |
Page 15