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2023-09-30-accounts

Charity registration number: 1158558

Sunflower House

Annual Report and Financial Statements for the Year Ended 30 September 2023

Sunflower House

Contents (continued)

Reference and Administrative Details 1
Trustees' Report 2 to 5
Statement of Trustees' Responsibilities 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 16

Sunflower House

Reference and Administrative Details

Trustees Mr JCW O'Connor Mr A H Ward Ms K Page M Patelova 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

Page 1

Sunflower House

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 30 September 2023.

Objectives and activities

Objects and aims

The charity's objectives are:

  1. 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.

  2. 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

Introduction

In the last year, the Trustees have continued to focus on meeting the needs of our local community and building on our partnership working approach.

Trustees have taken positive steps to enhance and refine the charity’s operations and are confident that as Sunflower House celebrates its tenth anniversary, it is an effective and efficient not-for-profit organisation.

We are indebted to the many generous supporters and partners we have, who make our work possible: not least we thank our local community for their kindness of making regular small donations and giving time as volunteers with Sunflower House.

The charity’s trustees have continued to deliver on our mission statement:

‘Community Building, Building Community’, through three strands of activity:

  1. Community support: addressing poverty, deprivation and vulnerability

  2. Community opportunity: empowering and engaging people in new activity

  3. Community wellbeing: offering advice and guidance to improve quality of life

Our mission statement drives both the use of our facilities and the development of our work as a community focused charity.

Our History

A former mission house built in the 1800s for railway workers, Sunflower House is our landmark building, refurbished in 2014 and reborn as a community venue.

This wonderful building is owned by the Harbour Church, who have kindly agreed to lease the property to our charity on favourable terms, to enable us to provide community opportunity.

Our charity’s history owes a great deal to this extraordinary place and to the vision of David Taylor, who first established the charity together with his wife Railli and others. We are hugely indebted to the work of Alex McClaren and other former trustees for their guardianship of the charity in the difficult years after David passed away and particularly during the recent Covid pandemic.

Page 2

Sunflower House

Trustees' Report (continued)

Sunflower House expresses physically the optimism and determination of our charity. Passers-by on Foord Road never fail to turn their heads towards the building and Philippa Goddard’s striking Sunflower mural - commissioned by the Bradstone Residents’ Association and which appropriately also depicts William Cubit’s truly remarkable railway viaduct looming overhead.

Facility management for community benefit

The charity has taken on the lease for a second purpose-built venue with the simple designation of The Community Room at 19, The Bayle in the town centre.

This provides us with additional space so that we can operate a wider range of programmes. In total, we currently provide a home and support for almost 40 different community projects, many involving complex partnerships and some which we deliver with our own volunteers and the energy which the charity brings to our local community.

We recognise the continuing cost of living crisis and the pressure on our community which ripples across from global and national issues to affect some of the most vulnerable people in society. We are determined to work with and for our community to face those challenges in a positive way.

Our priorities: addressing poverty and disadvantage

We prioritise work which is designed explicitly to address disadvantage and poverty.

For residents faced with the choice of feeding themselves or their children, volunteers from our partners at Action on Homelessness continue to regularly provide over 150 free hot, freshly prepared meals twice a week, including an incredible 500 meals one week during Christmas. 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 their amazing team of volunteer cooks and support staff.

Our Christmas Community project supported families as the school holidays arrived, leaving many under real financial pressure at the worst possible time.

Recently, we have initiated a new partnership with FareShare Kent providing a Folkestone Pantry collection point at Sunflower House and our new project in partnership with Bags of Taste has got off to a good start with supported cookery classes and exciting recipes at home.

Several local businesses and supermarkets have donated food, while staff and catering students at Folkestone College and other volunteers prepare the meals.

Community building

Our wonderful Ukrainian community school has continued to support children and their parents as well as teach Ukrainian language and culture alongside English.

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.

On Fridays, students from the Beacon School, who are working towards living independently, help us to run a Warm Welcome café, set up two years ago to give people, who can’t afford to heat their homes, somewhere warm to go to.

Page 3

Sunflower House

Trustees' Report (continued)

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, based at Sunflower House since it opened, have gone from strength to strength. Around 20 Sprucer volunteers have found employment after working with the team. We recently purchased our own vehicle to support Town Sprucer Peter Phillips, who brings motivation and energy to the team.

Another popular initiative is our monthly Repair Café, where people can bring along household goods and much-loved possessions to be repaired by volunteers with a range of high-level skills. We are delighted to announce a new partnership with enfinium energy, who have kindly provided funds and sponsorship for this activity.

An important element in our work is the work we do to support other community groups, such as New Folkestone Society, AFRA (the Association of Folkestone Residents Associations) and many more, by providing accommodation and facilities for them to offer interest and enrichment to their members and the wider community.

The Trustees have chosen to support the local campaign to save Grace Hill Library, which is at risk of closure - this being one of our oldest community buildings that has provided resources for the most disadvantages areas of Folkestone since 1888.

Providing new opportunity

Sunflower House is home to the Folkestone Performing Arts Company which runs acting workshops and other activities every Friday with a new series of Write For Performance workshops providing a third strand along with their professional company.

Creative Community Craft is a group set up by Sunflower House volunteers, offering craft sessions at weekends; our longstanding partners BKK Karate School continue to thrive and encourages healthy, spirited and well-disciplined martial arts.

Looking to the future, we have some new and exciting programmes, such as our Digital Seeds (new technology) workshops and the beginnings of Internet Café provision, which will enhance our community connections.

Our partners and supporters

We are immensely grateful to our major sponsors and partners for supporting the extraordinary activity which comes together under the umbrella of Sunflower House.

These generous organisations include The Roger De Haan Charitable Trust; L&B Restaurants; Folkestone Rotary Club; Folkestone Hythe and District Lions; Folkestone Hythe and District Hospitality and Catering Association; The Woodshed Gallery; SEK (Social Enterprise Kent); Folkestone and Hythe District Council Safer Streets Partnership; Tesco/Groundwork; Nominet; EK360; The Philip and Connie Phillips Foundation

2024 will be our tenth anniversary year: this year has been perhaps the most intense and productive yet. Our Trustees believe we are realising the original purpose of Sunflower House and strengthening the vision and reach of the charity.

Sunflower House is in a healthy financial position, providing meaningful support to our local community at a time when the needs of our community are significant.

We are planning for the long term and working towards a district wide community building network, along with an extensive programme of community consultation.

Page 4

Sunflower House

Trustees' Report (continued)

This will all help us to continue to deliver our core purpose of community building.

I want to thank my fellow trustees, all our volunteers and above all the remarkable Folkestone community for making Sunflower House a centre of hope and opportunity.

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.

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.

The annual report was approved by the trustees of the charity on 21st May 2024 and signed on its behalf by:

......................................... Mr JCW O'Connor Trustee

Page 5

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:

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.

Approved by the trustees of the charity on 21st May 2024 and signed on its behalf by:

......................................... Mr JCW O'Connor Trustee

Page 6

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 2023.

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:

  1. accounting records were not kept in respect of Sunflower House as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. 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:............................. 21st May 2024

Page 7

Sunflower House

Statement of Financial Activities for the Year Ended 30 September 2023

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 income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
14
Unrestricted
funds
£
4,957
16,694
21,651
(14,352)
(14,352)
7,299
7,299
5,139
12,438
Unrestricted
funds
£
9,950
13,665
23,615
(15,247)
(15,247)
8,368
8,368
(3,229)
5,139
Restricted
funds
£
44,070
-
44,070
(41,350)
(41,350)
2,720
2,720
43,854
46,574
Restricted
funds
£
45,603
-
45,603
(35,905)
(35,905)
9,698
9,698
34,157
43,855
Total
2023
£
49,027
16,694
65,721
(55,702)
(55,702)
10,019
10,019
48,993
59,012
Total
2022
£
55,553
13,665
69,218
(51,152)
(51,152)
18,066
18,066
30,928
48,994

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note 14.

The notes on pages 10 to 16 form an integral part of these financial statements. Page 8

Sunflower House

(Registration number: 1158558) Balance Sheet as at 30 September 2023

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
2023
£
3,025
45
56,937
56,982
(995)
55,987
59,012
46,574
12,438
59,012
2022
£
2,282
778
47,670
48,448
(1,736)
46,712
48,994
43,855
5,139
48,994

The financial statements on pages 8 to 16 were approved by the trustees, and authorised for issue on 21st May 2024 and signed on their behalf by:

==> picture [72 x 33] intentionally omitted <==

.........................................

Mr JCW O'Connor Trustee

The notes on pages 10 to 16 form an integral part of these financial statements. Page 9

Sunflower House

Notes to the Financial Statements for the Year Ended 30 September 2023

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:

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.

Page 10

Sunflower House

Notes to the Financial Statements for the Year Ended 30 September 2023 (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.

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.

Page 11

Sunflower House

Notes to the Financial Statements for the Year Ended 30 September 2023 (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
£
4,957
-
4,957
Restricted
funds
£
7,230
36,840
44,070
Unrestricted
funds
General
£
16,694
Total
2023
£
12,187
36,840
49,027
Total
2023
£
16,694
Total
2022
£
9,053
46,500
55,553
Total
2022
£
13,665

Page 12

Sunflower House

Notes to the Financial Statements for the Year Ended 30 September 2023 (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
Direct expenses
Consultancy and
project management
fees
Rates
Insurance
Security costs
Light and heat
Cleaning
Advertising and
website
Telephone and
internet
Bank charges
Refreshments
Training
Repairs and
maintenance
Bookkeeping and
payroll fees
Printing, postage and
stationery
Computer software
and maintenance
costs
Licensing fees
Unrestricted
funds
General
£
-
600
628
-
-
527
63
-
751
-
274
1,760
114
532
420
218
123
484
6,588
-
68
1,026
176
14,352
Restricted
funds
£
27,820
-
-
381
1,881
-
246
3,182
39
950
14
2,224
2,084
228
22
11
1,221
277
338
432
-
-
-
41,350
Total
2023
£
27,820
600
628
381
1,881
527
309
3,182
790
950
288
3,984
2,198
760
442
229
1,344
761
6,926
432
68
1,026
176
55,702
Total
2022
£
25,700
600
761
1,150
2,237
646
-
6,727
859
924
342
2,618
3,219
124
454
181
1,214
300
1,675
640
267
243
271
51,152

Page 13

Sunflower House

Notes to the Financial Statements for the Year Ended 30 September 2023 (continued)

5 Analysis of governance and support costs

Governance costs

Independent examiner fees
Examination of the financial statements
Unrestricted
funds
General
£
600
600
Total
2023
£
600
600
Total
2022
£
600
600

6 Net incoming/outgoing resources

Net incoming resources for the year include:

Depreciation of fixed assets 2023
£
628
2022
£
761

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
2023
£
27,820
-
27,820
2022
£
24,740
960
25,700

No employee received emoluments of more than £60,000 during the year

Page 14

Sunflower House

Notes to the Financial Statements for the Year Ended 30 September 2023 (continued)

9 Independent examiner's remuneration

9
Independent examiner's remuneration
2023 2022
£ £
Examination of the financial statements 600 600

10 Taxation

The charity is a registered charity and is therefore exempt from taxation.

11 Tangible fixed assets

Cost
At 1 October 2022
Additions
At 30 September 2023
Depreciation
At 1 October 2022
Charge for the year
At 30 September 2023
Net book value
At 30 September 2023
At 30 September 2022
12 Debtors
Trade debtors
13 Creditors: amounts falling due within one year
Other taxation and social security
Accruals
Deferred income
Equipment
£
4,679
1,371
Total
£
4,679
1,371
6,050
2,397
628
3,025
3,025
2,282
2022
£
778
6,050
2,397
628
3,025
3,025
2,282
2023
£
45
2023
£
397
598
-
995
2022
£
1,111
600
25
1,736

Page 15

Sunflower House

Notes to the Financial Statements for the Year Ended 30 September 2023 (continued)

14 Funds

Unrestricted funds
General
Restricted funds
Total funds
Unrestricted funds
General
Restricted funds
Total funds
Balance at 1
October 2022
£
5,139
43,854
48,993
Balance at 1
October 2021
£
(3,229)
34,157
30,928
Incoming
resources
£
21,651
44,070
65,721
Incoming
resources
£
23,615
45,603
69,218
Resources
expended
£
(14,352)
(41,350)
(55,702)
Resources
expended
£
(15,247)
(35,905)
(51,152)
Balance at 30
September
2023
£
12,438
46,574
59,012
Balance at 30
September
2022
£
5,139
43,855
48,994

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
£
3,025
10,408
(995)
12,438
Unrestricted
funds
General
£
2,282
4,594
(1,736)
5,140
Restricted
funds
£
-
46,574
-
46,574
Restricted
funds
£
-
43,854
-
43,854
Total funds at
30 September
2023
£
3,025
56,982
(995)
59,012
Total funds at
30 September
2022
£
2,282
48,448
(1,736)
48,994

Page 16