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
uc￿oW Office Park
MUC￿0￿ Hi
Ha￿5￿￿en
B62 BDY

HOME4TART NORTH EAST WORCESTERSHIRE
CONTENTS
Pag•
Tntstsas report
Staleff*nl of tsuslees respr￿s1￿"111￿&
Independent examinerfs reF
Staternenl of financial a￿*vit*S
ststemenl ot finan￿al 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 #c￿r￿anCe 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 faMil￿S 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 $laff and thè many Yo￿nIe•1S and supporters who offer their lirne. experience and skdls
in promding the wide ran9e 01 swvices offered, partwlady for meoting the rthinuing thauenges so well.
Finaneial rnvi•w
The Charity receives in¢om• for th• proMsh)n of car• 58TMC•S. It beneffls from financaal sUPPOrt foi its semces from
charitable tnjsts and lo¢al authontie$. Charitable donations by businesses and individuals also make important
C£￿tributionS io our $wvices and actrylies. The financ4al posilion of the Charity is relalivety secure, alth)ugh the
issue ol securing additional funding to ensure on4Juing viability is irnp¢)rtant.
l)uring the year lo 31 March 21725 tho Charity re￿Ned donations. 9rant it)eom8 and inwstm￿I income amouning
10 £203,1S612￿24'. £180,519) and £195,874 12024.. £193,599) was spent In pvrsuit ol the Cttarty's objects. At 31
March 2025 £52,050 {2024-. £45,255) wa$ 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 d*e 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 $L￿stantIal 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 d￿nty kèèps all rosè￿e9 in a bank account and thè
funds a￿ available as required wilh rnan•gement exjmmittee 8pprov81 to pro￿de 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$r4rktee lo ¢ontribute £1 in event of a winding up.
The Trustees, who are also the dire¢tors for the purpose of company l#w, and who served during Ihe year and up ID
the date ot Signatu￿ of the fjnan¢ial statements were..
Miss J P Green
Mrs J Hunt
Mrs E Pgmberton
Ms WA Messenger
MrA D Hopkins
Mrs C Hall
Ms H Smith
{Appointed 9 De¢ember 20251
(Resigned 12 January 20261
{Appointed 14 May 20241
IRe&gne(12B January 20251
Reuuitment and aPp￿￿lment oflwstees
The charily ha5 a procedure for the recruilrT*nl ar%J 8k)poinlmenl of Iruslees, who are eknted by a majority of fhe
existing trustees. The boafdlmanagernenl o)mrnittee has • wide range of experien￿ both from members who work
in the community and people with business experience. Trustees receNe inlemal and extemal training apyopriate
for Ih8ir roks.
Org8nisalional stwcture
Home-slart North Easl Wor¢estershir8 is an in¢Jependenl, lo¢alty manaoed ¢harilable trust which supports P8renls
or carers of young and older thildren wilhirTr the loc* aLtlhority areas of Brotnsgrove and Reddilch. in Worcestershire
The board of management, whlch is mad8 up of irust88s and co-opted members, undertakè the overall
mana9emenl of the charity. The board meets regulady with a minimum of sgvgn meelings per year. Day lo day
manageTnenl is delegated lo the ￿h￿rne manager in with the chaiFper¥on.
Duiing 2024r25 the chanty hail five paid stslf. t￿1￿9 the sBheme rnanager. senior co-ordinatOT, one co ordinaloT. one
junior c4>0rdinator and one farnily support worker.
Rftsk managenFent
Th¢ Iru31¢¢$ 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¢jent￿leO,
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)I￿aTrY 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. inc￿ding Ihe
income And ex￿n￿'t￿e. 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
p￿pare 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 ar￿￿TacY at
any lime the finanrial position of the tharity and eTh8ble them to ensure thal the financial slatements coM￿Y with the
Cc￿panieS 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 $8CtH)n 145 of thè Charrtl8s Aet 2011. In carying Out my 8xarnination
I have Idlowed the Directions gwen by Ihe Charity Commission unrtèr sedion 14515llbl of the Chantiès Act 2011.
Ind¢p*nd¢nt examinerfs ststement
I have compleled my examination. I c¥)nfivm Ihat no matt￿$ 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 SeCt￿n 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 seclK*n 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 charit￿8 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.
oli0￿3 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
charital￿e 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 balan￿9 •t 31 March
2025
8.102
52.050
60,152
7,575
45,255
52.830
The statement ol finanaal actiwlies i￿ludeS 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
Tangl￿e 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 requI￿d 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 acc￿dan￿ with the provtsions appli¢abk to ¢ompanie$ subjed
lo the small companies regime.
The l*nancial 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 Gree￿andS Business Centre, Studley Road, Reddrtch, B96 7HD.
1.1 Basls of preparatlon
The finantyal ststements have been wepared in accordar￿e with the chari￿8 goveming document, the
COm￿nI&S Ad 2006. FRS 102 'The Financjal Reporting Slandard applica￿8 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$.
The financial stslemenls are prepA￿d in sterfing, which is the fun¢tional GuNen¢y of the charity. Monetary
amounts In thes¥ Inancial statoments are rc4Jnded to th8 nearest £.
The finanaal statements have been prepar¥d under tho hislorical ¢osi ¢onvention. The winapal a¢￿Unting
polcAe$ 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 perfoTrnar￿4 c￿￿1110n$ have been met.
the amounts can be mgasuted ￿liablY, and it is prOba￿e that incorne wdl be received.
Cash donalions are recognised on recewl. Olher donalions are recognised once the charity has been nOtffj￿d
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
Accoun￿n9 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 be￿een 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 fina￿la1 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$rthJnted at a mathet rate of inler8sI. Fin8nual liabl1t￿S dassffied as payable
withn one year a￿ not amorti$ed.
Debt in$lnMnents are $ubsequ8nlly earned at amortised cost, using the effective inleresl rats method.
Trade creditots are obligations to pay for goods or servi¢gs Ihal have been acquired in the ordinary course of
operation5 from suppliers. Amount5 payable aTe cla¥sified as curienl liabrfitres if payfflenl is due ￿thin one
year of less. If nol, they are pfe5enled as ￿￿￿u￿re¥ll 1k4￿1￿&S. Trade creditors are reo)gnised inrfialty at
transattion pr￿ and subsequenlty rneasured 8t 8rriortised cost uwng thè effective irrter05t m•thod.
DcrneognHlt￿ of financial liabMItI•s
Financial liaknlilies a￿ dereo)gnised when the ch¥rity'$ ¢ontradual obligations expire or are discharged or
cancelled.
1.9 Employ•* brn•fits
The cost of any unused holiday enlrtlernent ts rewni$¢d in the peric#J M) which the ernployee'5 services are
received.
T¢rmination benefjts are Tecognised immÈdiately as an expens& when the Charty is demonstratAy ¢omnytted
lo terminate the employmenl of an ernployee N lo Pr￿ide leTfflinalion ￿nefits.
Crttlcal a¢¢ountlng •stlmate8 and ludgements
In Ihe application of the ¢haTity'$ 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 assLwnpI￿nS 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 actIvI￿e$
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$ts ¢omprlse:
AccounlarKy
2,394
200
2,394
200
N¢t mo¥¢n*nt in fvnds
2025
2024
The net movernenl in funds is staled after chargingllcre¢thlingl",
Fees payable f￿ the independent examination of the charity's finanLaal
statements
Depreciation of owned tangible ffixed assets
230
540
405
10 TnJst••s
Nonè of the Trustees {or any persons ¢onnerted with them) recEwed any remun$ra*on 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 y￿r
2D25
2024
Other ueditors
Accnjals and dvfoTred in¢om
854
2.395
3rNJ
3,249
14-

HOME￿TART 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 dOn￿S and gfanlors as lo how they may be used. These include
designated funds Wh￿ have been set aS￿e out of ￿restricted funds by the Iruslees for speufic purposes.
At 1 Aprll
2024
Ineoming
$o¥rces
Rèlour¢￿ At 31 Ma￿h
#xpend*d
2025
Other Funds
7.575
82.509
161,9821
8,102
15

HOME￿TART 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$setslOlabdillesl
1,215
6.887
1,215
58,937
52,05D
8,102
52,050
60.IS2
Unrastricted Re¥trlcted
funds
funds
2024
2024
Total
2024
At 31 March 2024:
T￿￿Ible assets
Current assetsllliabilrtie$)
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 tra￿CtionS the year12024. I￿ne1.
16-