REGISTERED COMPANY NUMBER: 4177691 (England and Wales)
REGISTERED CHARITY NUMBER: 1086292
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
HOME-START CAMDEN AND ISLINGTON
(A COIVIPANY LIMITED BY GUARANTEE)
Prestons & Jacksons Partnership LLP
364 - 368 Cranbrook Road
Ilford
Essex
IG2 6HY

HOME-START CAMDEN AND ISLINGTON
CONTENTS OF THE FINANCIAL STATEMENrs
FOR THE YEAR ENDED 31 MARCH 2025
Page
Chairman's Report
Report of the Trustee5
Independent Examiner's Report
ststement of Finaneial Aetfivltfies
Statement of Financlal Posltion
10 to 11
Notes to the Flnancial Statements
12 to 22
Detalled Statement of FinADeial Aetlvltles
23 to 24

HOM￿START CAMDEN AND ISLINGTON
CIIAIRMAN'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
It's been another very dcmanding year for the families that we support. The continuing Cost of living crisis
and the range of practical and emotional Problems and issues thai they fa¢¢ made it hard for them to cope
with the pressures of everyday life.
It also tested our resources and resilience again, but staff and volunteers once again rose to the challenge.
Under the dynamic and entery)Tising leadership of our CEO. Naomi, we continued to provide all the essential
services. and even enhanced and broadened our offering in order to give families more opportunity to engage
with ihe local community.
Jackie, our head of service delivery, and our excellent family liaison managers, Saiqffj Anna and Natasha are
a forniidable team that provides a wealth of relevant local knowledge and experience. We were delighted to
recruit Zoe lo a new role of community proj¢¢ts manager, and also have Eleni, &s our very capable
operations co-ordinator. and Madalina, our diligent bookkeeper.
Our family support volunteers are the backbone of the charily. The trustees and staff always recognise and
appreciate the importance of their invaluable front-line support.
We have also benefitted from the input of some specialist and general office volunteers. as well as others
helping to enhance our community oulreach, in which context l applaud the contribution of our Friends of
Home-stam volunteers.
The support and gencrosity of our funders and partners is crucial in meeting our objectives. A big thank you
to eacli and every one of you.
I must a]so acknowledge the part played by my fellow trustees. Jacquie, Georgie, Sally, Amand4 Clare,
Adelina and Yosh continued to give their time, counsel and expertise voluntarily.
Then there is the contribution of Home-start UK and Home-start London, whose initiatives and assistance
have been much apprecialed across a number of different areas,
It is an opportunity also thank all the other people and organisations that help our charity lo fulfil its mission
of supporting and empowering families with young children across Camden and Islington that are in need.
Over the last year Home-start Camden & Jslington has progressed on several fronts in making sure we are fit
for purpose in the coming years.
This has included reviewing and updating our strategic plan, in order to prioritise and set new goals and
largets for the next three years.
We have also developed an action plan to help further ensure equality, diversity and inclusivity are always
major considerations in everything we do. Other Anitiativcs have included quality assurance assessments and
reviews of all our processes and procedures, including governance, leadership. protecting families and
saf¢guarding.
Following a recent skills audit and review, we are WOTknng on a number of iniliatives to ensure the Board's
effectiveness and succession planning.
All of thÉs has contributed to our goals of strengthening and building our relationship with families,
volunteers and funders, increasing support for families that reflects their needs, and promoting our offering
as an effective and trusted preventative community service.
Page I

HOME-START CAMDEN AND ISLINGTON
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
The tru5te¢s who are also directors of the charity for the purposes of the Companies Act 2006, present their
report with the financial statements of the charity for the y¢ar ended 31 March 2025. The Irustc¢s have
adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practi¢¢
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),
ORIEcfIvES AND ACTIVITIES
Objective$ and aims
Home-start Carnden & Islington (H-SC&I) is a grass-roots charity that supports and empowers families with
young children who are struggling io cope with everyday life.
Our vision is a Camden & Islington community in which all families have the support they need to give iheir
children the best possible start in life, and where our volunteers are valued and encouraged.
Our mission is to help families cope with diverse challenges by recruiting and training volunteers with
experience or knowledge of parenting to provide both practical and emotional support. They empower
parents and carers to build better lives lor ¢hildren by helping them to learn to cope with challenges. and
boost their confidence.
We also aim to help improve our families, health, wellbeing and relationships; provide our volunteers with
new skills and confidence to enhance their opportunities and experiences, and to fulfil our mission through
the values of opcnness, flexibility and being rooted in our community.
Public benefit provlded by the Charity
The Trustees confirm that they have complied with the duty in section 4 of the Charitie5 Act 2006 to have
due regard to public benefit guidance published by the Commission in detemining the activiti¢s undertaken
by the Charity.
The company is a charity and ¢xists to safeguard and protect the mental and physical hea]Ih of children and
their parenls in the London Boroughs of Camden and Islington.
H-SC&I's service meets a need for families unable to access other services for a range of reasons. Unlike
most other services, each H-SC&I volunteer provides one family with their undivided attention. The family
can build a solid relationship with the volunteer and place trust in that person as well as having the back-up
support of the H-SC&I's paid staff team. If the family has specific needs or Child Protection issues, the
volunteer shares that information with the coordinator so that appropriate support can be found from other
services. As a non-statutory organisatioTh many familics feel more comfortable tuming to Home-start for
support as the volunte¢rs are parents or have parenting experience themselves. Research has shown that this
increases parental confidence in bringing up their children, enable5 families to access local services
appropriately, reduces isolation for parents and children and generally increases resilience in families to
make a1&8ting impact.
H-SC&I supports a large number of volunteer5 by Providing opportunitie5 which can assist them in
developing work-related skills and increasing their chan¢es of employability when they are ready to enter or
return to the workpla¢¢.
Page 2

HOME-START CAMDEN AND ISLIIYGTON
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
ACHIEvFME￿rS AND PERFORMANCE
Activities, Performance and Plans for Future Periods
It's been another very demanding y¢ar for the community that we support, and so also for our charity. The
continuing cost of living crisis and the plethora of problems and issues that our families fac¢ have test¢d both
our resour¢es and resilience. bul staff and volunteers once again rose to the challenge with admirable
positivity and commitment. Their efforts have supported families who are among some of the most
disadvantaged in the country, and we provide a service that is multi-culturally sensitive for all people across
Camden and Islington.
The majority of H-SC&I volunteers are parents or carers themselves, which helps them to undersland and
empathise with whal supported families are going through, and find solutions and coping strategies to
overcome the difftculiies they are facing. During the year, 14-SC&I supported 169 families equating to 331
children. The charity also supported, trained and supervised 75 volunteers.
Feedback continues to show that families find th¢ support we provide enorniously helpful and empowerin
Ow CEO continues to demonstrate dynamic and effective leadership, and is the driving force in our mission
to be an integral and valued part of the local community. Our head of delivery, provides a wealth of relevant
local knowledge and experience, as do our excellent FLMS. 'fhey are complemented by our very capable and
enterprising operations manager, and our diligent bookkeeper.
We have also benefitted from the much appreciated input of several specialist and general office volunleers,
as well as volunteers helping to enhance our community outreach. And then there are our family support
volunteers, who are the backbone of the charity. The truslees and staff always reco￿1$¢ and appreciate the
importance of their invaluable front-line support.
Our trustees have continued to give their time. counsel and expertise voluntarily, and have been a committed
and knowledgeable Board of directors that is responsible for the effective govemance of the charity. We
welcomed three new trustees during the lasl y¢ar including a new treasurer and a new secretary.
W¢ hav¢ progressed on several fronts during the last year in our commitment to ensurc the continuing
effectiveness of the charity, and our ability to be true to our objectives, vision. mission and valu¢s.
Our goalj for the year commenelng l Aprll 2025 are:
- Quantifying and articulating the scope and scale of our offering and services.
- Developing a plan of action to confimi, identify, engage with, and collaborate on partnerships and projects
- Families being more involved in the forn)ulation and implementation of our work.
HSC&I becoming a more active champion and advocate across the community in order to raise awareness
of the plight and needs of our families.
Incre&sing our profile and share of voice with our slakeholders, targeted audien¢¢s and in relevant forums
Ensuring that our EDI Action Plan feeds into all relevanl touchpoints in our strategic plan.
- Board and staff leadership effectiveness and succession planning
An important element in terms of achieving our goals h&8 been the work over the l&sl year on updating and
evolving our strategic planning, as our 3 year strategy reaches its conclusion and we prepare to launch a new
strategy in 2025.
Our approach includes an increased emphasis of ensuring H-SC&I is an integral part of the local community,
to which end w¢ havc focused more on developing associations and partnerships with an eclectic range of
relevant organisations based in Camden and Jslington. We also spent some time ensuring that all our policie5
and prwedures are upto-date and fit for purpose. and were able to renew our agreement with Home Slart
Page 3

HOME-START CAMDEN IIND ISLINGTON
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
FINANCIAL REVIEW
Reserves policy
The trustees have established a policy of both unrestricted or free reserves and restricted reserves.
Restricted reserves are made up of any funding r¢c¢ived in the current financial year that is for a specific
project or work that will be delivered in a futur¢ financial year. As at 31 March 2025 the restricted reserves
amounted to £36,937 (2024: £22,783) for use in financial year 2025-2026
Unrestricted or free reserves come from unutilized donations and surplus funds and the trustees established
that the free reserves of the charity should be sufficient to cover the Costs of an orderly wind down of the
charity. The trustees feel that due to the ongoing challenges in the economic environment, together with the
increased difficulty in fundraising seen across the sector and heightened digita] security risks, it is necessary
to continue to hold free reserves of between £200,000 - £240,000 (7-9 months running costs)- Al this level
the trustees feel that the charity should be able to meet all its obligations in an Orderly winding down of its
activities.
As at 31 March 2025, free reserves amounted to £219,049 (2024: £224,175). The trustees are working io
maintain this level of free reserves.
TransactloDS and FinaneiAI Position
The total funding received in the period amounted to £349,414 an increase of £74,598 on the previous year
(2024.. £274,816).
The primary sources of funding for the year were generou5 grants received from: Camden Strategi¢ Partners.
Cripplegate Foundation. Fitzdale Trust, Garfield Weston, HS2 Camden Giving, John Lyons Charity, City of
London, Peter Stebbings Memorial Trusl, HS London BFfNEL, Nationwide Building Society. The Milchell
Charitable Trust, and Bright Start Dad Matters.
The total r¢sources expended were £340,386, an increase of £28,420 on the previous year's expendilure of
£311,966.
Reserves at the end of the financial year ended 31 March 2025 were £255,986 of which £219,049 were
unrestricted reserves (2024: £224,175). Restricted reserves of £36,937 (2024.. £22,783) were carried forward
at the ¢nd of the financial year.
STRUCTURE, GOVERIYANCE AND MANAGEMEIYT
Nature of the Governing Document and Constltutlon of the CbArity
Home-start Camden & Islington is a company limited by guarantee governed by its Memorandum and
Articles of Association (M&A) dated 12 March 2001. Including the activities of its predecessor organisation,
Home-start Camden has been delivering family support services for 26 years since its launch in June 1995
and was renamed Home-start Camden & Islington in June 2018 due to expansion into th¢ neighbouring
borough. The current charity was registered with Ihe ChaTity Commission on 23 April 2001.
Page 4

HOME-START CAMDEN AMI ISLINGTOIY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
STRUCTURE, GOVERNANCE AND MANAGEMEr
Risk management
The Trustees conduct regular reviews of any major risks to which the charity may be exposed. Where
appropriate, systems OT Procedures have been established to mitigate and minimise identified risks the
charity faces by irnplementation of procedures such as the authorisation of all transactions and projects,
levels of authorisation etc. Procedures are in place to ensure compliance with all statutory requirements
including employment law and the health and safety of staff at work and volunteer activities undertaken to
support families. A Safeguarding Policy is in place and Disclosure and Barring Service checks are carried
out on all volunteers and employees who are likely to Come into contact with vulnerable children or adults.
Other appropriate controls are in place to mitigate financial risks overseen by trustees. The Risk Register is
reviewed monthly by the executive team and individual risks are overseen by the relevant committees of the
Board.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
4177691 (England and Wales)
R¢glstered Chirlty Dumber
1086292
Reglstered offlce
7 Dowdney Close
London
NW5 2BP
Page 5

HOME-START CAMDEIY AND ISLINGTON
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
Trustees
The members of the Board of Trustee5 of the Charity during the year ended 1st April 2024 to 31
March 2025 were:
Ian Jesnick (Chair)
Jacquie Moreton (Deputy Chair)
Amanda Goddard
Sally Barwell
Georgina Trevor
Clare House
Vanya Barwell - Resigned 2nd April 2025
Imogen Shaw - Resigned 2nd April 2025
Adelina Hakaj - Resigned 9th Sept¢mb¢r 2025
Yoshiaki Sasamura
The members of the Board of Trustees of the Charity at the date the report and accounts were
approvcd were:
Ian Jesnick (Chair)
Jacquie Moreton (Deputy Chair)
Sally Barwcll
Amanda Goddard
Georgina Trevor
Clare House
Yoshiaki Sasamura
All the directors of the company are also truste¢s of the charity) and their responsibilities include all the
responsibilities of directors under the Companies A¢ts and of trustees under the Charities Acts.
Company Secretary
Ja¢queline Moreton
The name of tbe senior staff member to whom day-towday management of the chvdrlty is delegaled by
tbe cbarlty trustees:
Chief Executive Officer:
Clara Jeffties (from 28th July 2025)
Naomi Smith (resigned on I lth July 2025)
Independent Exan)Iner
Anwer Patel BA (Hons), FCA, BFP
Prestons & Jacksons Partnership LLP
364 - 368 Cranbrook Road
Ilford
Essex
IG2 6HY
SHARE CAPITAL
The company is limited by guarantee and th¢r¢fore has no share capital.
Page 6

HOM&START CAMDEN AIYD ISLINGTON
REPORT OF THE TRUSTEES
THE YEAR ENDED 31 MARCH 2025
Approved by order of the board of trustees on .......... .. ..
signed on its behalf ty.
Tn￿tee
iYQLb
Page 7

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
HOME-START CAMDEN AND ISLINGTON
Independent examiner's report to tbe trustees of Home-start Camden and Islfington ('the Company,)
I report to the charity trustee5 on my e￿￿nInatiOn of the accounts of the Cornpany for the year ended
31 March 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Acl
2006 Cthe 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of ihe
2006 Act and are eligible for independent examinatioo I report in respect of my examination of your
charity's accounts as carried out under Section 145 of the Charities Act 2011 (*h¢ 2011 Act,). In carrying out
my examination I have followed the Directions given by the Charity Commission under Section 145{5) (b) of
the 2011 Act.
Independent cxamlner's statement
Since your Charity's gross incorne exceeded £250,000 your examiner must b¢ a member of a list¢d body. I
can confirni that I am qualified to undertake the examination because l am a member of the Institute of
Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirni that no matters have come to my attention in Connection wilh
the examination giving me cause to believe:
accounting r¢cord5 were not kept in respect of the Company as required by Section 386 of Ihe 2006
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other
than any requirern¢nt that th¢ accounts give a true and fair view which is not a matter considered as
part of an independent examination. or
Ihe accounts have not been prepared in accordance with the methods and principles of the Statement
of Recommended Practice for accounting and reporting by charities (applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102)).
I have no concerns and have come acros5 no other matters in conne¢lion 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.
AnweT Patel BA (Hons), FCA, BFP
Prestons & Jacksons Partnership LLP
364 - 368 Cranbrook Road
Ilford
Essex
IG2 6HY
Date:
lo..aS.......
Page 8

HOME-START CAMDEN AND ISLINGTON
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2025
31.3.25
TotAI
funds
31.3.24
Total
funds
Unrestrict¢d Restricted
fund
fund
Noles
INCOME AND ENDOWMENTS FROM
Grant5
105,494
241,437
346,931
273.069
Investment income
Other income
1,783
700
1,783
700
1,747
Total
107,977
241,437
349,414
274,816
EXPENDITURE ON
Raising fund8
3,136
766
3,902
1,491
ChArltable actfivities
Direct
Support
40,860
69,107
209,293
17224
250,153
86J31
247,779
62,696
Total
113.103
227,283
340,386
311,966
NET INCOMEI(EXPENDITURE)
(5,126)
14,154
9,028
(37.150)
RECONCILIATION OF FUNDS
Total funds brought forward
224,175
22,783
246,958
284,108
TOTAL FUNDS CARRIED FORWARD
219,049
36,937
255,986
246.958
The notes forn] part of these financial statements
Page 9

HOME-START CAMDEN AND ISLINGTON
STATEMENT OF FINANCIAL POSITION
31 MARCH 2025
31.3.25
31.3.24
Notes
FIXED ASSETS
Tangible assets
2224
2,617
CURRENT ASSETS
Debtors
Cash at bank and in hand
12
6,905
276,171
2,908
353,359
283,076
356,267
CREDITORS
Amounts falling due within one year
13
(29,314) (111,926)
NET CURRENT ASSETS
253,762
244,341
TOTAL ASSETS LESS CURRENT
LIABILITIES
255,986
246,958
NET ASSETS
255,986
246,958
FUNDS
Unrestricted funds
Restri¢tcd funds
15
219,049
36,937
224,175
22,783
TOTAL FUNDS
255,986
246,958
The charitable ¢ompany is enlitled to exemption from audit under Section 477 of the Companies Act 2006
for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended
31 March 2025 in accordance wilh Section 476 of the Companies Act 2006.
lTh¢ trustees acknowledge their responsibilities for
(a)
ensuring Ihat the charitable company keeps accounting records that comply with Sections 386 and 387
of the Companies Act 2006 and
(b) preparing financial slatements which give a true and fair view of the slate of affairs of the ¢haritable
company as at the end of each financial year and of its surplus or deficit for each financial year in
accordance with the requirements of Sections 394 and 395 and which olherwise comply with the
requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the
Charl￿ble company.
The notes forni part of these fjnancial statements
Page 10
continued..

HOME-START CAMDEN AYJ D ISLtNGTON
sTATEM￿￿r OF FINANCIAL POSITION- continued
31 MARCH 2025
companies subject to the snthll COmPaDies regin]e.
The fillaDc1￿ statenwits were approved by the Board of TnL8tees and authorised f￿ issue oll
and wcre signed on its beI￿lf ty.
JAW i c4
Trustee
S*flrf¥ L£•uiSL
ioc
The notes form part of these financial 8tatements
Page 11

HOME-START CAMDEN AND ISLINGTON
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTINC POLICIES
Basis of preparAng the flnanclal statements
Th¢ f￿anCIal statements of th¢ charitable company) which is a public benefit entity under FRS 102.
have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charitie5 preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements
have been prepared under the historical cost conventton.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.
Donations are recognised when the charity h&8 been notified in writing of both the amount and
settlement date. In the event that a donation is subject to conditions that require a level of
perforn]ance before the charity is enlitled io the funds, the income is deferred and not recognised until
either those conditions are fully met. or the fulfjlment of those condition is wholly within the control
of the charity and is probable that those conditions will be fulfilled in ihe reporting period.
Income frorn government and other grants, whether "Capilal grants or Revenue" grants. is
recognised when the charity has enritlement to the funds, any perfoTmance conditions attached to the
grants have been met, it is probable that the income will be received and the amount can be measured
reliably and is not defeffed.
Expenditure and irrecoverable vat
Liabilitie5 are reCo￿lSea as expenditure as soon as there 15 a legal or constructive obligation
¢ommitting the charity to that expendilure, it is probable ihal a transfer of economic benefits will be
required in settlement and the amount of the obligation Can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregats ¢05t
related to th¢ category. Where costs Cannot be directly attributed to particular headings they have been
allocated to activities on a basis consistent with the use of r¢sources.
Irrecoverable VA T is charged as a cost against the activity for which the expenditu￿ was incurred.
Allocation and apportionment of Costs
Charitable expenditure includes all expenditure directly related to the objects of Ihe charity and
comprise5 the following:"
Support costs of activities:
Support ¢05ts of activities for charitable purposes comprises the salary costs of staff not engaged
directly on charitable activities as they are involved with project development and other project costs.
There are a number of costs, including staffing costs, where it is impracticable to allocate these costs
between administration and charitable expenditure and the trustee5 have allocated such costs lo
charitable expenditure.
Management and administration of the charity:
Management and adminÉstration costs represent expenditure incurred in the rnanagement of the
charity's assets, organi5ational administration and compliance with charitable and statutory
requirements.
Page 12
continued...

HOME-START CAMDEN AND ISLIIYGTON
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES - contlnued
Allocation and apportionment of costs
Adniinistration expenditure includes all expenditur¢ not directly related to charitable aclivity. In
respect of certatn items of expenditure, it is a matter of judgement as to whether such ilenis are direct
charitable expenditure or are administralive, and the directors have applied what they consider to be
reasonable j udgements in apportioning such costs.
Resources expended include attributable VAT which cannot be recovered.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to Nvrite off each asset over its
estimated useful life.
Fixtures and fittings
330/0 on reducing balance
Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated
impainneni losses. Historical cost includes expenditure that is directly attributable to bringing the
asset to the locatlon and condition necessary for it to be capable of operating in the manner intended
by management.
Taxatlon
The ¢harity is exempt from corporation tax on its charitable activities.
Fund #¢¢ounting
Unrestricted funds can be used in accordance with the charitable objectives at the discrelton of the
trustees.
Restricted funds Can only be used for particular restricted purposes within the obj ects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restrict¢d
purposes.
Further explanation of the nature and purpose of ¢a¢h fund is included in the notes lo the financial
statements.
Pension costs and other post-retirement benefits
I'he charitable company operates a defined contribution pension scheme. Contributions payable to
the charitable company's pension scheme are charged to the Statement of Financial Activities in the
period to which they relate.
Golng CoDcern
The trustees are Confident that HSC&I is in a position to operat¢ for the next twelve months. As a
result of this, thc accounts have been prepared on a going concern basis.
Operating Leases
Leases that do not transfer all the risks and rewards of ownership are classified as operating leases.
Payments under operating leases are charged to profit or loss on a straight-line basis over the period or
the lease.
Debtors
Page 13
continued...

HOME-START CAMDEN AIYD ISLINGTON
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES - continued
Basic financial assets, including trade and other debtors, are initially Tecognised at Iransaclion price,
unless the arrangement constitutes a financing transaction, where the transaction is me&8ured at the
present value of the future receipts discounted at a market rate of inteTest. Such assets are
subsequently carried at amortised cost using the effective interest method, less any impairnient.
Cash and Cash Equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial
institutions, and other short-temi highly liquid investments that mature in no more than three monihs
from the date of acquisition and that ar¢ readily convertible to known amounts of cash with
insignificant risk of change in value.
Creditors
Basic financial liabilities, including trade and other Creditors, loans from third parties and loans from
related partie5, are inilially rccognised at transaction price, unless the arrangernenl constitutes a
financing transaction. where the debl instrument is measured at the pre5enl value of the sulure
payments discounted at a market Tate of inlerest. Such instruments are subsequently Carried at
amortised cost using the effective interest method, less and impairment
Windfing Up or Dlssolutlon
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all
d¢bts and liabilities, the assets represented by the accumulated lund shall b¢ transferred to some other
clwiiable body or bodies having sirnilar objects to the charity.
GRANTS
31.3.25
31.3.24
Gift aid
Grants
Donated services and facililies
4,181
342,750
2,594
269,575
900
346,931
273.069
Page 14
continued...

HOME-START CAMDEN AND ISLINGTON
NOTES TO THE FINAY4CIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
GRANTS - continued
Grants received, included in Ihe above, are as follows:
31.3.25
31.3.24
Hampstead Wclls and Campden Trust
John Lyon's Charity
Fitzdale Trust
St Pancr&8 Welfare Trust
Camden Strategic Partners
St Andrew Holborn and Slafford's Charity
Various other income
Cripplegate Foundalion
Homestart UK
CAF American Donor
Garfield Weston Foundation
Berkley Homes North East London
The Charity of Sir Richard Whittington
HS2 Camden Giving
City Bridge Trust
London Catalyst
The Hedley Foundation
Peter Stebbings Memorial Charity
Nalionwide Foundation
The Mitchell Charitable Trust
The Hospital Saturday Fund
S¢mble Network
Bright Start North
Bright Start Islington
Compass Wellbeing
Tesco Stronger Starts
The Caring Family Foundation
London Childhood Trust
Cadent Gas
10,534
40,000
4,000
600
42,500
10,000
23,103
6,903
720
500
20,000
10,000
27,465
4,200
3,000
700
45,000
8,000
21,207
13,178
4,375
20,000
17,900
5,625
38,320
2,51)0
16,100
2,000
10,000
33,960
30,000
2,500
1,000
805
7,305
38,075
39,758
21,656
5,000
18,750
710
4076
342,750
269,575
Page 15
continued...

HOME-START CAMDEN AND ISLIIYGTON
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
INVESTMENT INCOME
31.3.25
31.3.24
Deposil account interest
1.783
1,747
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 5)
Direct
Costs
Totsls
Direct
Support
224J70
32,433
25.783
53,898
250,153
86,331
256,803
79,681
336,484
SUPPORT COSTS
Inforniation
Management technology
Human
resources
Direct
Support
25,783
4,923
29.400
4,100
29,400
4,100
30,706
Premises
Costs
Governance
costs
Totals
Direct
Support
25,783
53,898
3,751
11,724
3,751
11,724
79,681
NET INCOME/(EXPENDITURF)
Net incomel(expenditUTe) is stat¢d after charging/(crediting):
31.3.25
31.3.24
Depreciation - owned assels
Independent Examiners Fees
393
2,750
457
2,700
Page 16
ntinued...

HOME-START CAMDEN AND ISLINGTON
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the
year ended 31 March 2024.
Trustees, expenses
31.3.25
31.3.24
Trustees, expenses
31
STAFF COSTS
31.3.25
31.3.24
Wages and salaries
Social security costs
Other pension costs
228,302
17,510
5,294
220,842
16,480
5,256
251,106
242,578
The average monthly numb¢r of employees during Ihe year was as follows..
31.3.25
31.3.24
Chariiabl¢ Activities
Management and Administration
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES FOR 31.3.24
Unrestricted Restricted
Total
fund
fund
funds
INCOME AND ENDOWMENTS FROM
Grants
121,661
151,408
273,069
Investment income
1,747
1,747
Total
123,408
151,408
274,816
EXPENDITURE ON
Raising funds
791
700
1,491
Cbaritable activities
Direct
Support
78,997
45,476
168,782
17,220
247,779
62,696
Page 17
continued...

HOME-START CAMDEN AND ISLINGTON
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THF YEAR ENDED 31 MARCH 2025
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES FOR 31.3.24 -
eontlnued
Unrestricted Restricted
fund
fund
Total
funds
Total
125,264
186.702
311,966
NET INCOMEI(EXPENDITURE)
(1,856)
(35,294)
(37,150)
RECONCILIATION OF FUNDS
Total funds brought forward
226,031
58,077
284,108
TOTAL FUNDS CARRIED
FORWARD
224,175
22,783
246,958
10. KEY I￿ANAGEMENT PERSONNEL
The Key Managcment Personnel is considered to be the Chief Executive whose remuneration were
£42,143 per annum in the year. (2024: £38,210).
11. TAIYGIBLE FIXED ASSETS
Fixtur¢s
and
fittings
COST
At l April 2024 and 31 March 2025
11,434
DEPRECIATION
Al l April 2024
Charge for year
8,817
393
At 31 March 2025
9,210
NET BOOK VALUE
At 31 March 2025
2,224
At 31 March 2024
2.617
Page 18
continued...

HOME-START CAMDEN AND ISLINGTON
NOTES TO THE FINANCIAL STATEMENTS - eontinlled
FOR THE YEAR ENDED 31 MARCH 2025
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Trade deblors
Other debtors
Prepayments
2,188
35
2,873
4.717
6,905
2,908
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Social security and other taxes
Other creditors
Pension
Deferred Income
Accrued expenses
5.092
208
5,746
308
1,136
104,736
21,264
2,750
29,314
111,926
Deferred Income related to funds received in advance for use in the following year.
14. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.3.25
Total
funds
31,3.24
Totsl
funds
Unrestricted Restricted
fund
fund
Fixed assets
Current assets
Current liabilities
2,224
246,139
(29,314)
2,224
2,617
283,076
356,267
(29,314) (111,926)
36,937
219,049
36,937
255,986
246.958
15. MOVEMEIYT IN FUNDS
Net
movement
in funds
At
3113125
At 114124
UDrestrActed funds
General fund
224,175
(5,126)
219.049
Restrfeted funds
Restricted Funds
22,783
14,154
36,937
TOTAL FUNDS
246,958
9,028
255,986
Page 19
continued...

HOME.START CAMDEN AND ISLINGTON
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
IS. MOVEMENT IN FUIYDS- continued
Net movement in funds, included in the above are &$ follows:
tncoming R¢sources Movement
resourc¢s
expended
in funds
Unrestricted funds
General fund
107,977
(113,103)
(5,126)
Restricted funds
Restricted Funds
241,437
(227283)
14,154
TOTAL FUNDS
349,414
(340J86)
9,028
Comparatives for movement in funds
Net
mov¢ment
in funds
Al
3113124
Al 114123
Unrestricted fuDds
General fund
226.031
(1,856)
224,175
Rejtrieted funds
Restricted Funds
58,077
(35,294)
22,783
TOTAL FUI¥4DS
284,108
(37,150)
246,958
Comparative net movement in fund& included in the above are as follows:
Incoming Resources Movement
resources
expended
in funds
Unrestri¢ted funds
General fund
123,408
(125,264)
(1,856)
Restricted fuDds
Restricted Funds
151,408
(186,702)
(35,294)
TOTAL FUNDS
274,816
(311,966)
(37.150)
Page 20
continued.,.

HOME-START CAMDEN AND ISLINGTON
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
15.
MOVEMENT IN FUNDS- continued
Analysls of Restrlcted funds carried forward as at 31st March 2025
31J.25 31.3.24
Cripplegate Foundation
Fitzdale Trust
The Hedley Foundation
Homestart UK
Berkley Homes North Easl London
HS2 Camden Giving
John Lyon's Charity
National Lottery Fund
Peter Stebbings Memorial Charity
Postcode Community Trust
Sir Jules Thorn Charitable Trust
London Catalyst
St Andrew Holborn and Stafford's Charity
Hampstead Wells and Camden Trust
CAF American Donor
City Bridge Trusl
Camden Community Partnership Team Supporting Communities
Garficld Weston Foundation
Bright Start Islington
Bright Start Grass Roots
Cadent Gas
Hospital Saturday Fund
The Mitchell Charitable Trust
Total BHBF
The Caring Family Foundation
1,636
318
79
(1,287)
1,958
2,102
528
2,667
26,667
162
19
2,122
226
780
27
337
40
47
2,738
25
lJ90
960
9,962
6,667
416.
520
36,937 22,783
Page 21
continued...

HOME-START CAMDEN AND ISLINGTON
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
16. RELATED PARTY DISCLOSURES
There wer¢ no related party transactions for the year ended 31 March 2025.
17. SHARE CAPITAL
The company is limited by guarantee and therefore has no share capital.
Page 22

HOME-START CAMDEN AND ISLINGTON
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
31.3.25
31.3.24
INCOME AND ENDOWMENTS
Grants
Gift aid
Grant5
Donated Services and facilities
4,181
342,750
2,594
269,575
900
346,931
273.069
Investment income
Deposit account interest
1,783
1,747
Other income
Other Incomc
71)0
Totgl Incomlng rejourees
349,414
274.816
EXPENDITURE
Other tradlng activities
Fundraising Costs
3,902
1,491
Charltable aetlvitie8
Trustees, expenses
Wages
Social security
Pensions
Insurance
Rent, Rates & Servic¢ Charge
Telephone
Postage and stationery
Advertising
Subscriptions and Capability
Computer Project
Fixtures and fittings
31
195,173
16,480
5,256
1,243
20,863
1,355
251
617
1.155
900
658
198,902
17,510
5294
1,117
25JS0
1,664
1,358
648
4,567
393
256003
243,982
Support costs
Management
Administrative Staff
29,400
25,669
This pag¢ does not forn] part of the statutory financial statements
Pag¢ 23

HOME-START CIIMDEN AIYD ISLINGTON
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
31.3.25
31.3.24
Management
Informatlon teehnology
IT Maintenance and Software
4,100
5,026
Human resources
Volunteers Costs
Staff Training and Travel Exp
HSUK2%
18012
7,471
4,923
12,103
6,872
5,621
30,706
24.596
Premises Cosls
Cleaning Expenses
Repairs and Renewals
Miscelleneous
1,123
2,528
100
1,467
1,788
117
3,751
3,372
Governance eosts
Independent Examination Fees
Bookkeeper's Fees
Other Governance Costs
2,750
4,992
3,982
2,700
4,754
376
11,724
7,830
Total resources expendcd
340,386
311,966
Net ineomel(expeDditure)
9,028
(37,150)
This page does not forn part of the statutory financial statements
Page 24