Company r•glstr•lion nwnb•r 0472S144 IEnghnd and Walesl Ch4rity rogi$tration number 1098709 (England and Wale•l HOME-START NORTH EAST WORCESTERSHIRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
HOME-START NORTH EAST WORCESTERSHIRE LEGAL AND ADMINISTRATIVE INFORMATION TThstee5 Miss J P GrBen Mrs J Hunl rs E Pemb8rton PlrA D Hopkins Mrs C Hall (Appointed 9 D8c4mbèr 20251 IAppointed 14 May 20241 Secretary Mrs J Hunl County of iftcorpornlion Llnited Kingdom (England and Walesl 04725144 Ch4rity rngi$tr•lion England and Wal85 1098709 Registered olfice Greerlands 3usines$ Centre Sludley Ro•d Red¢Yit B98 7HD Independent examlner Jerroms GCN Lwniled st Point, Second Floor ucoW Office Park MUC0 Hi Ha5en B62 BDY
HOME4TART NORTH EAST WORCESTERSHIRE CONTENTS Pag• Tntstsas report Staleffnl of tsuslees resprs1"111& Independent examinerfs reF Staternenl of financial avit*S ststemenl ot finanal po3ilion Notes lo the finan¢aal slatementS 8-18
HOME-START NORTH EAST WORCESTERSHIRE TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Tnjstees present their annual report and financial statements for the year ended 31 March 2025. The financial 51alemenls have been prtrpaied in #cranCe with th& a¢¢ounling policies Sel out in note 1 to the financial statements and comply with the charity5 goveming document, the Companies Act 2006. FRS 102 "The Finan¢iel Reporting Standard epplicÈble in the UK Bnd Republic of IrelBnd" and the Chariliea SORP "A¢¢ovntin9 and Reporting by Charities. Staterrent of Recornmended PraGtice appli(zble to charitie5 preparing their accounts in accordance with the Finanaal Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" Objectives and activitie• The objec¢ive5 of the charity during the year were tho$¢ ol a voluntary organisalion workr'ng in the Reddrtch and 8r0rn5grove areas. c4Jmmrt¢ed lo.. Saleguarding, protectin9 and preserving the good health both mental and physical of children and parents of children, Preventing cruelty to or mallreatmenl of children.. Relieving sickness, poverty and need amongst children and parents ol children,. and Promoting the education of the public in better Standards ol ¢hild¢are. Volunteers offer regular support, friendship and practical help in their own homes lo families under stress, helping to prevent family crises and breakdown. The charity aims to malch individual families with a volunteer or offer supporl outside the home. within a lime period of one month from the date ol request for support. Support is also offered through drop In groups. wurses, vidgo ¢onfèrgnces and lelephtsne calls Public benefil The tru51ees have referTed lo the guidance contsined in the Charity Commi$sion's general guidance on public benefit when reviewing the charitable company's aim5 and objedwes and in planning future activrties. In partscular, the truslees have considered how planned activrtie5 will conlnbule lo the aim5 and objectives sel. Athl•v•m•nts and p•rfomiane• Signifi¢ant a¢tivihès and a¢hiovèmgnts against objoctivgs The charity has bèèn ab19 to eontinu8 to offar a wide range of services to local faMilS where thgr9 is at least one ¢hild under the age of 79. The year 2024125 has again been a challenging year for the Charity bLrt with the hard work of staff, volunteers, and trustees IhÈ Charity has continued to prowde support to families acfOSS the Reddilch and Bromsgrove arèa who h8vÈ stscial and Èmotional needs. Support has been provided by group support work and through work with individual farrilies, under the Charws risk assessments. Our work conb'nued despite uncertainty as lo whether we would have lo move frorn Community Hou$¢. Families have been supported by home visiting, family groups. speualisl services and lamity 5UPPOrt programmes, such as programrnes dealing with post-natal depression. children with special needs. and domestic abuse. In 2024125 Home-slart NEW supported 48 family sUPPOrt volunteers 369 families regislered 328 families engaged with a service 13 families signposlÈd 669 children supported
HOME-START NORTH EAST WORCESTERSHIRE TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Total New Referrals 229 Health Service¥ Children Serwc¥s Seff Referrals Othef lamily suppL¥l agenc4es Other agencies Educatbon Referral$ wrth CP or CIN 128 25 15 10 15 57 Number¥ increase¢J $ignificant from 2023r24 We should lo Ihahk our $laff and thè many YonIe•1S and supporters who offer their lirne. experience and skdls in promding the wide ran9e 01 swvices offered, partwlady for meoting the rthinuing thauenges so well. Finaneial rnvi•w The Charity receives in¢om• for th• proMsh)n of car• 58TMC•S. It beneffls from financaal sUPPOrt foi its semces from charitable tnjsts and lo¢al authontie$. Charitable donations by businesses and individuals also make important C£tributionS io our $wvices and actrylies. The financ4al posilion of the Charity is relalivety secure, alth)ugh the issue ol securing additional funding to ensure on4Juing viability is irnp¢)rtant. l)uring the year lo 31 March 21725 tho Charity reNed donations. 9rant it)eom8 and inwstmI income amouning 10 £203,1S61224'. £180,519) and £195,874 12024.. £193,599) was spent In pvrsuit ol the Cttarty's objects. At 31 March 2025 £52,050 {2024-. £45,255) wa$ held as reslri¢ted fvnds and £8,102 12024.. £7.5751 wa$ held as unrastricléd funds. FuThl8rs In 2024 and 2025 We sh)uid h'ke lo thank all those who have fvrKled us in Jr a¢counling year 2024r25, and to de In 2025r26.. Awards for All, The Bally Thomas Charitable Trust, The 6ig Lottery, Bobst Ltd. The Bridge Church, The Bridge {treach Limited. Bromsgrove & Reddilch Nehvork. Cadenl. Eveson Trusl. Garfjeld Weston, Home-start UK. The Ma$onic Charitable Tiusl. Redditch BoTouth Council, Soroptsmi5t Inlemational of Bromsgrove & Reddit¢h. The Spiritual Church. Springmasters Ltd, Tube Trade pk, Tudor Trusi, aAd all indEv*lual and anonymoLts dcinors. R¢sèN8$ polity The trusleos have establrshed a policy wher8by untestri¢ted fuAds should be m81ntain8d at a lèvel 8qual to three monlhs, expendilure. This was not al 31 Marth 2025 due lo the difficulty in otAaining Lkiresliided fvnd$ Ihe currenl eeonomic dimale. However, a $LstantIal part of OUT expenditure is mgt from strIcted income, and wp ate able lo ujntinue the charity's current aclivities whle ojnsideralion is given lo ways in which addrtional ILmds may be raised. In view of this. the reseNe5 policy is under revi¥w. The dnty kèèps all rosèe9 in a bank account and thè funds a available as required wilh rnan•gement exjmmittee 8pprov81 to prode funding for Ihé devek)pmenl ol lundraising actiwties. Styueture. governance and manayement Goveming document Htyne-siart North East Worcestefshire is a r8giStered charity and a company limited by guarantee. 11 was founded as an unincorporated tharity and incorp(le in 2003. The tharty is governed by ts Memrandum and Ariides of A&wcialion.
HOME-START NORTH EAST WORCESTERSHIRE TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 None of the trustees have any beneficial interest in the company. NJI of the tiuslees are memtrers of the Gompany ond gu$r4rktee lo ¢ontribute £1 in event of a winding up. The Trustees, who are also the dire¢tors for the purpose of company l#w, and who served during Ihe year and up ID the date ot Signatu of the fjnan¢ial statements were.. Miss J P Green Mrs J Hunt Mrs E Pgmberton Ms WA Messenger MrA D Hopkins Mrs C Hall Ms H Smith {Appointed 9 De¢ember 20251 (Resigned 12 January 20261 {Appointed 14 May 20241 IRe&gne(12B January 20251 Reuuitment and aPplment oflwstees The charily ha5 a procedure for the recruilrTnl ar%J 8k)poinlmenl of Iruslees, who are eknted by a majority of fhe existing trustees. The boafdlmanagernenl o)mrnittee has • wide range of experien both from members who work in the community and people with business experience. Trustees receNe inlemal and extemal training apyopriate for Ih8ir roks. Org8nisalional stwcture Home-slart North Easl Wor¢estershir8 is an in¢Jependenl, lo¢alty manaoed ¢harilable trust which supports P8renls or carers of young and older thildren wilhirTr the loc aLtlhority areas of Brotnsgrove and Reddilch. in Worcestershire The board of management, whlch is mad8 up of irust88s and co-opted members, undertakè the overall mana9emenl of the charity. The board meets regulady with a minimum of sgvgn meelings per year. Day lo day manageTnenl is delegated lo the hrne manager in with the chaiFper¥on. Duiing 2024r25 the chanty hail five paid stslf. t19 the sBheme rnanager. senior co-ordinatOT, one co ordinaloT. one junior c4>0rdinator and one farnily support worker. Rftsk managenFent Th¢ Iru31¢¢$ have a duty lo identify and review tho risks lo which the charity 1$ exposed and lo ensure approwate controls arts In place lo provide reasonable assuran¢e against fraud and error. Al maiur risk8 havo been i¢jentleO, are periodicalty reviewed. and proeedures hav• bèen PLrt in plaee to mitigatè ttt0 risks. The Imslees report was approved by the Board of Trustees. Miss J P Green TNstee 30 January 2026
HOME4TART NORTH EAST WORCESTERSHIRE STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 TITe Tnjslees. who aTe al30 the dire(*ors of Home-slart North East Worcestershire for the pury)ose ol o)IaTrY law. are sponSible lor preparing the Trustees Report and the financial ststements in aceordancè with appkablè law and United Kingdom Accounttng Standards (Unrted Kingdom Gener4ltyAc¢epled A¢Munlwig Pra¢ti¢¢). Company law wuires the Trustee8 to prepare fiMrKial 8tatement8 for each financial year which give a true and fair View of the state of affairs of the tharity and of the incoming resour& and application of resources. incding Ihe income And exn'te. of th8 chariiable company for that year. In prepanng these fin8naal slalemen15. the Truslees are rgquire(J lo= - selecl suitable accounting policies arbj then apply them consislently," observe the methods and principles in the Charrties SORP.. make judgements and eslimales that are reasonable and pru(t•nt' and ppare ihe financial statements on the going ¢onceTn baslg unless rt Is inappfopriale to presume that the charfty WUI ¢onlIn in operation. The Twstee5 aTe rEsponsible for keeping adequate aixounling records thal disclose with re350nable arTacY at any lime the finanrial position of the tharity and eTh8ble them to ensure thal the financial slatements coMY with the CcpanieS Ad 2006. They are also responsible for safe9uardin9 ihe assets of Ihe Charity hencg lor takln9 raawnabl8 Steps for the prevention and dètoction offr4ud and other irregulanlies.
HOME-START NORTH EAST WORCESTERSHIRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOME4TART NORTH EASTWORCESTERSHIRE I report to Ihe Trustee5 on my examiration ol the Inarrial slalemenls of Homfrslart North East Vibrcestershlre (the tharity) for the year ended 31 Marth 2025. Re$pon$ibllltte$ and ba$1$ ol report As the Trustees of the tharity land also its directors for the purposes of company lawl. you are responslble for the preparation ol the finanti81 statements in accordance the requirements of the Companies Act 200$. Havlng satlsffied myseff that the financial ststements of the charity are ncl required to be audited under Parl 16 of Ihe Companies Act 20Cf and ale eligible fgr independent examinalion, I report tn respect of my examinalion ol the charity's financial statements carried out under $8CtH)n 145 of thè Charrtl8s Aet 2011. In carying Out my 8xarnination I have Idlowed the Directions gwen by Ihe Charity Commission unrtèr sedion 14515llbl of the Chantiès Act 2011. Ind¢pnd¢nt examinerfs ststement I have compleled my examination. I c¥)nfivm Ihat no matt$ have como lo my attentM)n in connection with the examination giving me cause to believe that in any material spect.. accounling records were not kept In fespect ol the charity as required by SeCtn 388 of th8 Comparries Act 2006. the finarrial stalèm8nts do not aeeord with ths8 records, or the finan¢ial statements do nol comply wlh the accounting requiremen15 of seclKn 396 of the Companies Act 2006 other Ih¥n any requirement that the finanaal slatements give a true and fair wew, which is not a rnatter considered 8$ P8rt tsl an independent examination., Of thè finan¢ial $latements have not been Prepared in accordan with the mBlhods and piinciples ol the Slal*menl of Recommended Practi for accounting and reporting by charit8 applicable to charitie5 prepaiing Iheir finanGial slalements in accordance with the Financial Reporting Standard appluble in the UK and Republic of Irelgnd IFRS 1021. I have no concerns and have come auoss no other matters In fine¢"0 with the examination Its whlch attènb.on should be drawn in this report in order io enable a proper understandin9 of the financial slalemenls lo be read)ed. oli03 Cc Nl rrtsms GCN Limitsd Wesi Poinl, Second Floor m(kI0W Office Pafk Mucklow Hill Halesowen B62 8DY 30 January 2026
HOME-START NORTH EAST WORCESTERSHIRE STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 &VARCH 2025 Unrèstricted R•#triet¢d nd$ lunds 2025 2025 Totsl Unr•strict•d R•striGted funds furnls 2024 1024 Totsl 2025 2024 Notes Incomp from: Donations and18gaa8s charitale aciiviti88 Investmènts 8.802 53.638 69 8,802 194,325 69 6.501 13,020 93 6.601 173.925 93 140.687 160,905 Total Income 62,509 14CI.687 203.196 19,614 160,905 1BO.519 Exp8ndltstre on: Raskng funds Chaiit8blÈ xti¥its$ 216 133.676 216 195,658 216 161,401 218 193,383 61,982 31.982 Totsl •xp•ndFlure 61,982 133,892 195.874 31.982 161.617 193,599 N*t Ineomel{Èxp•nditur•l and movèmènt In funds 527 6,795 7,322 {12.3881 17121 {13.080) Reconciliation of funds: Fund balances at 1 Apnl 2024 7.575 45.25$ 52,830 19.943 45.967 65,910 Fund balan9 •t 31 March 2025 8.102 52.050 60,152 7,575 45,255 52.830 The statement ol finanaal actiwlies iludeS all gain5 and bsses re¢ognised In the year. All Income and expenditure derive from continuing actiMti•s.
HOME-START NORTH EAST WORCESTERSHIRE STATEMENT OF FINANCIAL POSITION AS AT31 AIARCH 2025 2025 2024 Not•s Flxed a$sets Tangle assets 13 1,215 1,619 Current assets Cash al bank and in hand 62,186 51,571 CreditOTS'. amount¥ f•lling due within one year 14 13,2491 1360) Net ¢urrent $$ets 58,937 51,211 Totsl •wts IH¥ ¢urrènt Ilabllltles .152 52.830 The fund$ ofthe ¢harfty Rèstricted income funds Unrestricted fLmds 15 16 52.050 8.1 L12 45,255 7.575 0,152 52.830 The MpanY is entilled lo Ihe exemption from the audit requirernenl contained in section 477 of the Companies Act 200S, f¢r lh¢ year erbded 31 March 2025. The directors acknowledge their responsibilities for complying with the requirements of the Companies Aci 2Q06 wilh r•specl to accounting record5 and Ihe pieparalion of finanrAal 5tstemenls. The members have not requId Ihe company to oblain an audil cf ils finanual statements for Ihe year in question in aCCD[d8n wlh 3edign 476. These financial Statements have been prepared in accdan with the provtsions appli¢abk to ¢ompanie$ subjed lo the small companies regime. The lnancial statements were approve¢ by the Trustees on 30 January 2026 Miss J P Green Trust•0
HOME-START NORTH EAST WORCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ountlng poll¢les Charity inforniation Home-slart North East Wtsrcestefshirs is a privale company limited by guarantee incorporale¢ in England and Wales. Tho fegislered office Is GreeandS Business Centre, Studley Road, Reddrtch, B96 7HD. 1.1 Basls of preparatlon The finantyal ststements have been wepared in accordare with the chari8 goveming document, the COmnI&S Ad 2006. FRS 102 'The Financjal Reporting Slandard applica8 in the UK and Republic of Ireland. and the Charitie$ SORP "A¢counling and Reporting by Charities.. Staternent of Recommended Prach'ce applicable to tharilies preparing their accounts in aceordanco with the Financial Reporting Standard applicable in the UK and R•publi¢ of Ireland IFRS 1021". Thé charity is a Public Benem Enbty as defined by FRS 102. The chanty has taken a¢fvanta9e of the provisions in the SORP for ¢haritie3 not to prepare a stslemenl of cash fiow$. The financial stslemenls are prepAd in sterfing, which is the fun¢tional GuNen¢y of the charity. Monetary amounts In thes¥ Inancial statoments are rc4Jnded to th8 nearest £. The finanaal statements have been prepar¥d under tho hislorical ¢osi ¢onvention. The winapal a¢Unting polcAe$ adopted are set out below. 12 Going ¢on¢•m At the time of approving the finaniial stalements, the Trustee$ have a reasonable expectation that the charity has adequale Tesources lo ¢enlinue in operatsonal gXiSten¢e f¢y Ihe foreseeable fulure. Thus the Trustee$ contirNJe to adopt the going concern basis of a¢¢ounling In preparing the financial slatements. lj Charltsble funds Unfestricled funds are avail1b for use al the dis¢relion of Ihe Trusl¥es in furtherance of their charitab objèctives. Restricted fijnds afe subAe¢t lo $pe¢ffi¢ Conditions ty donors or grantors as lo how they may be used. The purposes and uses of Ihe reslrKted funds ale sel out in the notes to the financial statements. Endowment lunds ale to $perAfic GOn'0n5 by donoTS that the capital must bè maintained by Ihtr 1A In¢ome Income is recognised when lh$ ¢harity is legaly entilled lo it after any perfoTrnar4 c1110n$ have been met. the amounts can be mgasuted liablY, and it is prObae that incorne wdl be received. Cash donalions are recognised on recewl. Olher donalions are recognised once the charity has been nOtffjd of the donation. unless perfomiance condiliorts iequire delèrral of the amount. Income tax reeoverabl• in relation to donations received under Glft Aid or deeds of enant cOgniSed al the tsme oflhe donatlon. Legacieg are rec¢snise(J on recelpt or otherwls¢ rf th8 tharily has been notified of an impending disliibution. the amount is known. and recalpt Ss expeded. If the amount is not known, the legacy 1$ trealed as ontsngenl asset.
HOME-START NORTH EAST WORCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounn9 pollel•$ ICob)tlnu•dl 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit lo a third party, it ia probable tha¢ a transfer of aGgnomic b¢nefi¢• will b¢ r¢quirod in s•ttlement, and atnounl of the obligation Can be measured reliably. Expendrture is dassified by actiwty. The costs of each activity are made (sp of the 10181 of direct costs and shared costs, indudin9 suppori costs involvgd in undertaking each aeti¥ity. Direct costs attributable to a singl8 activity a allo¢aled dir8¢tly lo that #ctivity. Shared costs which contribute lo more than one actiwty and support C0515 which are not attributable to a single activty are apportioned beeen those activities on a basis consistent wrth the use ol resources. Central staff costs are allo¢ale¢J on the basis of lime spent, and depreciation charges are allocated on the portion of the as$el'$ use. 1.6 Tanglble fSxed assets Tangible fixed assets are inilialty measured al cost and subsequenuy measured at cost or valuation, net of depTeciation and any Impairrnent losses. Oeprecialion 15 recognised so as to write off the cost or valuation of assets less Ih$ir residual values oveT their useful lives on the following bases.. Plant and equipment Fixtur8$ and fttiin96 250/• on reducing balance 2S% on roducing balance The gain or103s arising on Ihe ¢Ji5P05al of an asset is determined as the difference btheen the sale proceed5 and the carrying value ol the asset, and is recognised in the slaternent of financial actiwlie$. 1.7 Impalrment of flxed assets At each reporting end dale. the charity rewew5 the carrying amounts of its tangible assets lo determine whether there is any indication that those assets have suffered an impairrnÈnl loss. If any such indication exists. the recoverable amount of the assèt is estimated In order lo determine the extent of the impairment loss Irf any). 1.8 Cash and cash equlvalents Cash and CAsh equivalents include ¢ash in h8nd. dep05I1s held al call with banks, other short-temi liquid investments with OTl9inal rn8luritie5 of three months OT less, and bank overdrafts. Bank overdrafts alé shown within borrowing5 in current liabilities. Basle finanelal ass•ts Basic financial assets, which indude debtors and cash and bank balances. a¥e initially rnea511Ted at transaction piice including transaction Costs and are Subsequently carried al amortised cost Ltsing the effective interest method unless the arrangement constitutes a financing transaction, where the transa¢tion is rnea5ured at the present vallte of the future receipts discounted at a maiket rate of interest. Financial assets classified as Teceivable within one year ale not amortised.
HOME-START NORTH EAST WORCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 A¢counting poll¢le8 Icontlnued) Basic finala1 li•bilifr•$ Basic financial liabdibes, including crediiors and bank loans arg initsally ieGo9nised at transachorb prTrcg unless the arrangement constitute5 a fjnancing Iransaclion. Whe the debl inslnjment is measured al the present valuè of the future payments di$rthJnted at a mathet rate of inler8sI. Fin8nual liabl1tS dassffied as payable withn one year a not amorti$ed. Debt in$lnMnents are $ubsequ8nlly earned at amortised cost, using the effective inleresl rats method. Trade creditots are obligations to pay for goods or servi¢gs Ihal have been acquired in the ordinary course of operation5 from suppliers. Amount5 payable aTe cla¥sified as curienl liabrfitres if payfflenl is due thin one year of less. If nol, they are pfe5enled as ure¥ll 1k41&S. Trade creditors are reo)gnised inrfialty at transattion pr and subsequenlty rneasured 8t 8rriortised cost uwng thè effective irrter05t m•thod. DcrneognHlt of financial liabMItI•s Financial liaknlilies a dereo)gnised when the ch¥rity'$ ¢ontradual obligations expire or are discharged or cancelled. 1.9 Employ•* brn•fits The cost of any unused holiday enlrtlernent ts rewni$¢d in the peric#J M) which the ernployee'5 services are received. T¢rmination benefjts are Tecognised immÈdiately as an expens& when the Charty is demonstratAy ¢omnytted lo terminate the employmenl of an ernployee N lo Pride leTfflinalion nefits. Crttlcal a¢¢ountlng •stlmate8 and ludgements In Ihe application of the ¢haTity'$ accounting policies, the Trusiees are required lo make jud9ements, eslimales and assumpb.ons aboul the carrying amounl of assets and liabih'lies that arg not readily apparent frc¥n other sour¢¢s. The estimales and aSSOCAal8d assLwnpInS are based on hi51oriGal 9xperience and other fadors th81 are n$¢dered lo be rel¥vant. Actual fesums may differ Irom these estirnales. The es'[nateS and undeilying a$$umpts"ons are reviewed on an ongoing basis. RewsSons to aCCOUnlirrfJ eslimales aTe r$wnssed in Ihe peri in whKh the eslimate is revised where the revision affects onty that period. or the pdiod of Ihe rewsion and futur• periods where the rew3ion affects both current and lulure periods. Income from donation¥ and leg•cie¥ Unrestricted funds 202S Unr•strictsd fund8 2024 Donations and glfts 8.802 6.501 10-
HOME-START NORTH EAST WORCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Incom• from eharitsblo aeiiviti•s Unrestriet•d R•stricted funds nds 2025 2025 Total Unrestrfct•d Restrietèd funds funds 2024 2024 Total 2015 2024 Charllable actIvIe$ Seryices prowded Grants 2.188 51,450 2.188 192.137 200 12.820 20 173,725 140,687 160.905 53,638 14a,687 194,325 13.020 160,905 173,92S In¢ome from Investments Unrestrict•d Unre$trf¢ted funds funds 2025 2024 Inlgresl re¢eNable 69 93 Expendlture on rabslry lund$ Ro5trict•d funds 2026 R•striet•d funds 2024 TAding ¢o$ts Just glving fees 216 216
HOME-START NORTH EAST WORCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 ExpendibJre on charftable activiti Charitaljle actlvlt5 2015 Charitable actiyitles 2024 Dlrgct costs Staff costs Travelling expense$ st8ff training Ailvertising Volunleei expenses Secure Minds ex14rno1 costs 144,226 133.308 1.780 255 13 785 20,435 1.047 954 14,780 162.947 156.576 Share of *upport and Bo¥ernance costs (see note 81 Support Governa 30,317 2.394 36.607 200 195.658 193,383 Analysls by fund Unrestricted funds Resliicted fvnds 61,982 133.676 31,982 161,401 195.658 193,383 Support co•tb allocated to a¢tlvltles 2025 2024 Oeprerlation Insurane Broadband and postsge Printr'ng and stationery Oiher support costs Bank charges Professional ¢b8rges Govamance ¢osl$ 405 1.422 4,417 4.589 19,329 1,361 3,941 26,105 125 35 200 2.394 32.711 36,807 Analysed between.. Chafrtable a¢tiviti8s 32.711 36,807 12-
HOME4TART NORTH EAST WORCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Support costs 811ocated to activiti•s Icontinugdl 2025 2024 Goveman¢e ¢o$ts ¢omprlse: AccounlarKy 2,394 200 2,394 200 N¢t mo¥¢nnt in fvnds 2025 2024 The net movernenl in funds is staled after chargingllcre¢thlingl", Fees payable f the independent examination of the charity's finanLaal statements Depreciation of owned tangible ffixed assets 230 540 405 10 TnJst••s Nonè of the Trustees {or any persons ¢onnerted with them) recEwed any remun$raon or ben&ffl$ from th tharity during Ihg year. 11 Enyloyee8 The average monlhly number of employees during the year was.. 2025 Numbèr 2024 Numbèr Employment costs 2025 2024 Wages and salaries Soc*1 security costs Olhei pension cost8 127.748 6.293 10.185 118,986 4.928 9.394 144.226 133.308 There were no employees whose annv?I remuneraliort wa$ morg than £60.OLKJ. 12 Taxatlon The ¢h8rity is exempl from laxalion on ils aclfvth"e$ because all its income 1$ applied for charilable purposes. 13
HOME-START NORTH EAST WORCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 13 Tanglbk fixed JsJ¢ts Plaffit •nd Frxlllr•s •rrfl •qulprn¢nt tln98 T(AAI Cost Af 1 Aprfl 2024 11275 4,S60 15,835 At 31 March 2025 11.275 15,835 Dèprè¢htion and Impalrni•nl At 1 Awil 2024 Depreciairfjn charged in tho yeaf 9.678 399 4.$37 14,215 405 Al 31 March 2025 10,077 4,543 14.620 Carying amount Al 31 Mwch 2025 1.198 17 1.215 Al 31 Maf¢h 2024 1,596 23 1.619 14 Credltors: amounts falllng du• vAthin one yr 2D25 2024 Other ueditors Accnjals and dvfoTred in¢om 854 2.395 3rNJ 3,249 14-
HOMETART NORTH EAST WORCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 ReBtrtctsd funds The restricted funds ol the charity mprise the unexpended balances of donations and gTants held on trust subject lo specific conditions by (knnoTS as lo how they may be used. At l Aprfil 2024 Incomlng resourc Resourcos At 31 March expended 2025 The big Lottery- Secure MiThJs Project North Woreestershire Rolary club Award for all Htsme-stort UK Caring Grant Carfield Weston Bally Trust C&lent Reddilch Borwgh Coun¢S1 Wocestershife Communily Fund Worcestershile public heallh fund 31,590 140 5,833 3.525 4,167 96,313 (91,1191 11401 15.8331 191 114.1671 (500} 14.3751 iio.ooo} 16,7501 1999} 36,784 3,516 10,000 5,000 4,375 10,000 10,000 4,999 3.250 4,000 45,255 140.687 1133.8921 52,050 Prev10 year: At 1 Aprll 2023 In¢omlng resourGes Re$our¢e$ At 31 Mar¢h expended 2024 The Blq Lottery North Worcestershire Rotary Club Tudor Tru¥1 BBC Chli dren in Need Home- Start Uk Caring Grant Eveson Trust Awards forAII Eveson Blossom Carfield Weston Cadent 31,127 140 97.030 (96,5671 31.590 140 29.500 10.QOO 129,500) 110,500) 362 11.86n 14.167) 15.203) {10.000} 14.3751 5DQ 3,163 1,667 3,525 10,000 5,833 5,203 4,167 10,(MYJ 4.375 4,167 45,967 160,9)5 1161,6171 45,255 16 Unrestrf¢l•d funds The unre51ricted fund5 of the charity comprise the unexpended balance5 of donations and gran15 which are not subject lo specific conditKJns by dOnS and gfanlors as lo how they may be used. These include designated funds Wh have been set aSe out of restricted funds by the Iruslees for speufic purposes. At 1 Aprll 2024 Ineoming $o¥rces Rèlour¢ At 31 Mah
xpend*d
2025 Other Funds 7.575 82.509 161,9821 8,102 15
HOMETART NORTH EAST WORCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS (coMfiNUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Unre$tri¢t•d fvndj Icontlnuedl Previou6 year: Al 1 Aprll 2023 In¢omlng Resour¢•# At 31 M•r¢h rvsources expended 2024 19.943 19.614 (31,9821 7.575 17 Analysis of npt assets between funds Unre$trietèd nd¥ 202$ Rtrstrlcted fund 2026 Total 2025 At 31 Mar¢h 2025: Tangible a&%els Cuffenl a$setslOlabdillesl 1,215 6.887 1,215 58,937 52,05D 8,102 52,050 60.IS2 Unrastricted Re¥trlcted funds funds 2024 2024 Total 2024 At 31 March 2024: TIble assets Current assetsllliabilrtie$) 1,619 5,956 1,619 51.211 45.255 7,575 45.255 52.830 18 Rolated paty transa¢tion$ There wer8 no d15dosab related party traCtionS the year12024. Ine1. 16-