e team have worked hard again this year to support rhe families thic have been referred en with complex needs and we have had a variety of differenc programmes on offer to port those needs. We continue to retain our core volunreers, and their enthusiasm rly shows through when meeting wich them at social evenis such as coffee mornings. rnoon tea, or lunches. We are particularly grateful to their continuing support to our ilies and the skills they bring thai enable families co better cope with their lives. Home-start Dover Dlstrlct believe5 that children need a happy and secure childhood and that parents play a key role in giving children a good start in lrfe and helping them achieve their full potential. Home-start Dover District offers support. friendship and prarttcal help to parents with young children. T.Pacy continues to apply for funding from various agencies and she engages the local community which enables her to gain access to local resources. The team uses these local rttsources to facilitate and provide different services and point people toward5 resources available. We continued 10 provide food parcels as we are supported by local supermarkets and there have been various other donations made of toys and clothes available to our families. Home-start Dover District offers a unique service, recruiting and training volunteers- who have parenting experience- to V15it families at home and to offer informal. friendly and confidential support. +IFkME STIRT In addltion to this Home-start Dover District offers services includlng family groups, Outreach Projert and training course5. The trustee board continues to be grateful to our team and is supportive in all their endeavours. We have losc one of our trustees due to work commicments but have gained another who has also become a volunteer and is able to use her previous work experience to support our families. We continue to try to engage with the local social services managemenc and teams, however this continues to be a challenge, but we will contiT)ue to try and collaborate with them parcicularly around their knowledge of what Home-start has to offer. To help give chlldren the best possible start In Ilfe, Home-start Dover Di5trirt support5 parents to grow in confidence, strengthen their relatioDships with children and widen their links with the local community. ,Qur Vlsioll Home-start Dover District wants to see a society in which every parent has the support they need to give their children the best posslble stsrt In life. Q)Lll 11,.ILILC: Home-start Dover Districvs value5 are the principles that Home-start holds most dear and through which we work. They are.. non-judgmental support, friendshipp caring partnership. lightness of touch, trust and respect. Tracy and the team hive supported studencs from two universities and they have benefited from the team's knowledge and experience of working with families. The placement offered by Home-starc provides a good grounding in working with families in their own homes and they can go on in their social work degree co take these experiences and build upon them as , they move through their c2reers. Dover District IA5 trustees we are incredibly grateful 2nd appreciate all the hard work from the volunteers . ,and staff who under Tracy's excellent management continue to provide various programs alongside the volunteers support to farnilies in the Dover District. reasure sRe ort Penny Stephens Chairper50n Specialist Pat Wheeler Treasurer / Vice Chair Amy Papworth Specialist Graham Hutchison Specialist Di Cawsey Volunteer Representative Diana Cr0551ey Independent Sarah Hindle Independent Andrea Ree5 Independent Paul Gates Independent Robert Walsh Independent Appointed 26.4.23 1 Resigned 19.2.24 Julia Keeble-Edwards Independent-Appointed 25.10.23 e beginning of the financial year we had a deficit budget of approximately ,500. During the year we managed to obtain additional funding and donatio ch resulted in an overall deficit of £41,087 at the end of the financial year. T anagement Committee have continually monitored the Income and Expenditu nd agreed to use Reserves to cover the deficit. Independent April 2023 the Charity was successful with a 3 Year Big Lottery Grant of 287,646 towards our Embrace Project and a 3 year grant of 45,000 from Colyer ergusson for the Outreach Project. Iri July 2023 3 3 year grant of £98,361 was Warded by the Trusthouse Charitable Foundation and a l year grant of £15,000 as awarded by Garfi'eld Weston both for the Embrace Project. he Charity was also successful with 3 year funding of £30,000 through the Kerlt ommunity Foundation to fund the Family Groups. We are extremely grateful f 11 funding and donations received during this financial year and for the coming nancial year which will enable u5 to continue to Support many familie5 through ur home-visiting support and also through our Outreach Project5 and Family roups. We received funding from: The Big Lottery; Trusthouse; Garfield Weston; Home-start UK; Kent Community Foundation; Colyer Fergusson; Social Enterprise Kent; Dover District Council Our Partnerships: Dover, Deal & Sandwich Children's Centres; Early Help and Preventative Services; Children's Social Work Services Dover: NHS-Eastern & Coastal Kent: Dover & Deal Foodbank; Neighbourly; Dover & District Volunteer Centre; Canterbury Christchurch University; University of Kent otal incoming resources for the year Saw a decrease from £243,301 to £192,435 ot31 expenditure increased from £218,248 to £233,522. The Trustees were able offer a 5.00/0 pay increase to staff salaries this year and staff entitled to an ncremental, rise received this as per their contracts. The Trustees continued to ffer a contributory staff pension. ANNUAL REPORT 2023-2024 e have been able to offer a full setvice this year and have supported many mor milies than we are funded for which represents extremely good value for mon nd a valued support to many families. However to enable this the Charity ha5 eeded to use some of its Reserves during this financial year but still meets the Our thanks to: Dover Lions; Easy Fundraising; Inkind Direct; Waitrose Canterbury; Lidl; St Edmunds Catholic School; Project Linus; Danielle Brenchley; KMFM-Give a Gift Christmas Appeal
Home-start Dover District. The Ark, Noah's Ark Road, Tower Hamlets, Dover, Kent, CT17 ODD. TIF: 01304 242314. E: office homestartdover.or W: www.homestartdover,or Type of Support given through the year Vicki A LynB Jill C Katie A Melanie E Lynn C Diane C Sharon O Simone C Antony C Martelle D Christine E Susan B Anne G Julie G JOYH Twigy H Chloe H Joan H Davina J Jennifer K Jacqueline L Jom Rachel M Amanda O Anna-marie Glyn R Catherine R Ruth S Sharon S Carolina S Debbie T Susan W Christine W .uk Volunteer Bank: Nat West Dover Branch 25 Market Square Dover Kent cr16 IXY Auditors: Xeinadin Audit Ltd 12 Conqueror Ct Sittingbourne Kent. MEIO SBH TO OUR VOLUNTEERS! Fam li yGroup Durlng 202 24 our volunteers have offered over 2238 hours of support andfriendship to families either through Home-visiting Support or at our Dover and Deal Family Groups. 167families were supported during 2023-2024 with 88% of the monitoredfamily sUPPOrt outcomes showing significant improvements. The improvements achieved within thefamilies we support would not be possible without our dedicated team of volunteers. A huge thank you to our 41 amazing volunteers. Charity Registration No. 1102201 Company No. 4974145 57 Both Adults SUPPOrted with a Disability Children Supported with a Disability AthniAXJ Throughout 2023/2024 we supported 167Aamilies and 379 children the dedicated Home-start Team Scheme Mana evs Re ort We have continued to have another busy year 5UPPOrting our families. We were able to successfully meet our targets for our funders with very positive outcomes. The ongoing cost of living crisÈ5 has continued to impact on the wellbeing of families. Over the winter months we were able to hand out Aldi food vouchers, courtesy of Dover District Council, to struggling families as well as apply to the Dover District Household Support Fund to purchase white goods and other household items. We were fortunate to receive funding from Social Enterprise Kent which has enabled us to provide breakfast for the whole family on a Friday morning at our very busy family group in Dover. We are looking to extend this to the Deal group at some poin¢ as this has been so successful. Neighbourly h35 continued to support us with food donation5 and food is distributed at both family groups. Project Linus has very kindly supplied us with handmade quilts, all different and beautifully made. We have given these out to our families and they have been very much appreciated. FAMILIES WITH IMPROVED NEEDS FROM VOLUNTEER & FAMILY GROUP SUPPORT uring the year Home-start UK celebrated the 50th anniversary of the first familie5 being supported by Home-stsrtfounder Margaret Harrison in Leicester. In the folloW.Ing 50 year Home-start grew aiy¢ss the U:K: and also around the world. Ho.me-Start:'s approach to orking with families demonstrate.d the pow of little moments of support, afid the positive lifelong impatt it hag on. childr£ lamllies, an communities. Home-5"t2rt Do. .istrict are very proud to be pai,t of th1¥ etlible movementthgt. has svpi)oYted o. 1.5 millio children over the last fi ades. Paient's have a tter llndetstandl of how to netthe emottonal needs d theiTchildre Parent'5 will be abje to recognise the te[S around the mental health Over this last year we have received 167 referrals into the Scheme. These have all been triaged by our Family Support Coordinators and most of them have all received an initial home visit to arrange appropriate supporL Families have been supported by either a volunteer, family prdctitioner or student social worker. Having a range of different 5UPPOrt levels has en2bled us to delrver a flexible ser¥Èce and to be able to meet the needs of the more complex families. Parenvs wll be able to maintain SitiVe Telati(ffishiisand manase their day to day fife Tazmin F Rachel S Amyc Margaret L Layla P Lisa C Natalie C Parenfs will beable to POriti5ethe ed5 d their thildren Underpinning our volunteer home visiting sUPPOrt service we have continued to offer counselling to parents who are struggling with their mentsl health and speech and language play thernpy to children needing support through Babble. Chatter, Talking. Matters. Parents will be better equipped to adapt and CO with the beh3v#)ural needs of their chihjren Recruiting volunteers has remained a challenge for us and most of the Schemes in Ken( despite widely advertising on many platforms, numbers have been lower than expected. However. the new volunteers that we have recruited have proved to be very committed and passionate about the work they deliver. We took the volunteers out to the new Kear5ney Abbey Tea rooms for an afternoon tea. a5 a way of saying thank you to them and held a Christmas buffet and qUiL Volunteering remains at the heart of all the good work we do and we wovld not be able to continue as an organisation if it weren't for their wonderful y'ft of time. Parents wll be ablp to enpge wkh and 5UPPOrttheir Chdren appropiiately REFERRAL SOURCE 2023-2024 82 Cluklren will have improved emotional heahh and wdl bei 70 We were able to put on 2 wonderful Christmas parties and we were fortunate to be supported by Danielle Brenchley. KMFM Give a Gift Christmas C2mpaign. Lidl, and St Edmunds Secondary School who donated presents to the children and put a smile on all of their faces. Also, Dover Lions donated Christmas hampers to our families. They have been supporting us for approximatety 15 years! Chikltenwill be less socialty iwlated 24 19 20 16 16 io All the support we have delivered this year has only happened due to the hard work compassion and dedication of the staff and volunteer teams. My grateful thanks go out to all concerned. Over the forthcoming year it is vital that we retain all our current support services and funding levels to meet the ever growing needs of the community we supporL Cl¥ldienwill have improv self confklencel Communication Skills Total of Families with Improved needs trom Volunteer & Famlly Group Support io Health Vi&tOT Soo¥ Worker Eawly Help Other Health Sdf OthEr
REGISTERED COMPANY NUMBER: 04974145 (England and Wales) REGISTERED CHARITY NUMBER: 1102201 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR HOME-START DOVER DISTRICT Xeinadin Audit Ltd 12 Conqueror Ct Sittingbourne Kent MEIO 5BH
HOME-START DOVER DISTRICT CONTENTS OF THE FINANCIAL STATEMENT5 for the Year Ended 31 March 2024 Page Report of the Trustees Report of the Independent Auditors Statement of Financial Activities Balance Sheet Notes to the Financial Statements 10 to 18 Detailed Statement of Financlal Activities 19 to 20
HOME-START DOVER DISTRICT REPORT OF THE TRUSTEES for the Year Ended 31 March 2024 The trustees 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 year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by CharitSes'. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191. OBJECTIVES AND AcfiviTIES Objectives and alms The oblectives for which Home-start is established are.. To safeguard, protect and preseNe the good health, both mental and physical, of children and parents. To prevent cruelty to or maltreatment of children. To relieve sicknes5, poverty and need amongst children and parents. To promote the education of the public in better standards of child care within the area of Dover and Deal and its envlrons. In furtherance of the foregoing, but for no other purpose, Home-start Dover Distrlct shall have the following powers: Obtain, collect and receive money and funds by way of contributions. donations, afflllation fees, subscriptions, legacSe5, grants and any other lawful method, and accept and receive gifts of property of any descrlption whether subject to any special trusts or not provided that Home-start Dover Dlstrict shall not undertake any permanent tradlng activities in raising funds for the said objects. Procure and provide information. Procure to be written and print, publish. i55ue and circulate gratuitously or otherwise any reports or periodicals. books, pamphlets, leaflets or other documents. Arrange and provide for or join in arranging and providing for the holding of exhlbitions, meetings, lectures and classes. Promote, advance or undertake organi5ed research and experimental work in connection with any of the above mentioned objects and publish the useful results or such research. To do all such other lawful things as are necessary for the attainment of the above objects, or any of them including the holding of property and raising funds from statutory or voluntary sources. In pursuance of the foregoing objects and powers, to ensure than an Equality,Fairness and Diversity Policy is actively implemented. Page I
HOME-START DOVER DISTRICT REPORT OF THE TRUSTEES for the Year Ended 31 March 2024 ACHIEVEMENT AND PERFORMANCE Charitable activitie5 At the beginning of the financial year we had a deficit budget of approximately £76,500. During the year we managed to obtain additional funding and donations which resulted in an overall deficit of £41,087 at the end of the financial year. The Management Committee have continually monitored the Income and Expendlture and agreed to use Reserves to cover the deficit. In April 2023 the Charity was successful with 3 3 Year Big Lottery Grant of £287,646 towards our Embrace Project and 3 year grant of 45,000 from Colyer Fergusson for the Outreach Project. In July 2023 a 3 year grant of £98,361 was awarded by the Trusthouse Charitable Foundation and a l year grant of £1S.000 was awarded by Garfield Weston both for the Embrace Project. The Charity was also successful in obtaining £15,000 from Garfield Weston for l year funding for the Embrace Project and 3 year fundlng of £30,000 through the Kent Community Foundation to fund the Family Groups, We are extremely grateful for all funding and donations received during this financial year and for the coming financial year which will enable us to continue to support many families through our home-visiting support and also through our Outreach Projects and Family Groups. Total incoming resources for the year saw a decrease from £243,301 to £192,435. Total expenditure increased from £218.248 to £233,522. The Trustees were able to offer a 5.0% pay Increase to staff salaries this year and staff entitled to an 'incremental' rise received this as per their contracts. The Trustees continued to offer a contributory staff pension. We have been able to offer a full service this year and have supported many more families than we are funded for which represents extremely good value for money and a valued support to many families. However, to enable this the Charity has needed to use some of its Reserves durlng this financial year but still meets the stipulations in the Charities Reserve Policy. FINANCIAL REVIEW Flnanclal position As previously state(J, total incomin8 resources for the year saw a decrease from £243,301 to £192,435. Total expenditure increased from £218,248 to £233,522. This resulted In a deficit of £41,087 whereas the previous year incurred a surplus of £25,053. The financial performance of the charity Saw a decrease in reserves going forward, with £204,078, part of which is ring-fenced for redundancy costs. Prlnclpal funding sources The charity is dependant on Erants, in April 2023 the Charity was successful with a 3 Year Big Lottery Grant of £287,646 towards OLtr Embrace Project and a 3 year grant of 45,000 from Colyer Fergusson for the Outreach Project. In July a 3 year grant of £98,361 was awarded by the Trusthouse Charitable Foundation and a I year grant of £15,000 was awarded by Garfield Weston both for the Embrace Project. The Charity was also successful in obtaSnlng £15,000 from Garfield Weston for l year funding for the Embrace Project and 3 year funding of £30,000 through the Kent Community Foundation to fund the Family Groups. ReseNes policy The Trustees have agreed to maintain a minimum of six months up to a maxlmum of one year's running costs as a prudent measure to protect the charity against 1055 of major or core fundin8 and any redundancy payment obligations or unforeseen circumstances. This policy is regularly reviewed and amended annually. Page 2
HOME-START DOVER DISTRICT REPORT OF THE TRUSTEES for the Year Ended 31 March 2024 FUTURE PLANS Additional grants through funders and working in partnership with other Organisations are alway5 being looked into to secure additional funding in the future. Trustees regularly monitor the funding and Cash Flows and funding application5 are being continually submitted to obtain additional funds. New projects are continually being considered and implemented to enhance the support offered to families. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by it5 governing document, a deed of trust, and constitute5 a limited company, limited by guarantee, as defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 04974145 (England and Wale51 Reglstered Charity number 1102201 Reglstered offlce The Ark Noah's Ark Road Tower Hamlets Dover Kent CT17 ODD Trustees Mr G Hutchlson Mrs A Papworth Ms P R Wheeler Mrs D P Cawsey Ms M P Stephens Ms D Crosslev Ms S Hindle ABRees Mr P Gates Mr R Walsh {appointed 26.4.231 (resigned 19.2.241 Ms J Keeble-Edwards (appointed 25.10.231 Company Secretary Ms S Letchford Auditors Xeinadin Audit Ltd 12 Conqueror Ct Sittingbourne Kent MEIO 58H Page 3
HOME-START DOVER DISTRICT REPORT OF THE TRUSTEES for the Year Ended 31 March 2024 REFERENCE AND ADMINISTRATIVE DETAILS Bankers Natwest Bank 25 Market Square Dover Kent CT16 IXY PUBLIC BENEFIT The charity provides Services for children and parents. This work is best described on our website www.home-startdoverdistrict.org.uk. The trustee5 have paid due regard to Charity Commission guidance on public benefit in deciding what activities the charity should undertake. STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees Iwho are a150 the directors of Home-start Dover District for the purposes of company lawl are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice}. Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the State of affairs of the charitable company and of the incomlng resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to select suitable accounting policles and then apply them consistently; observe the methods and principles in the Charity SORP,. make judgements and estimates that are reasonable and prudent,. prepare the financial statements on the golng concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are re5ponslble for keeping proper accounting records which disclose with reasonable accuracy at anv time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware,. there is no relevant audit information of which the charitable company's audltors are unaware,. and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. AUDITORS The auditors. Xeinadin Audit Ltd, will be proposed for re-appointment at the forthcoming Annual General Meeting. Approved by order of the board of trustees on . and signed on its behalf by.. Ms P R Wheeler- Trustee Page 4
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF HOME-START DOVER DISTRICT Oplnlon We have audited the financial statements of Home-start Dover District (the 'charitable company'l for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended,. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and have been prepared in accordance with the requirement5 of the Companies Act 2006. Basis for opinion We conducted our audit in accordance wSth International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requSrements that are relevant to our audit of the financial 5totements in the UK, including the FRC'5 Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Con¢luslons relating to golng concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basls of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or condltlons that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorlsed for issue. Our responsibilities and the responsibillties of the trustees wlth respect to going concern are de5crlbed in the relevant section5 of this report. Other Informatlon The trustees are responsible for the other information. The other information comprises the information included in Ihe Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. Our opinion on the financial statements does not cover the other informatlon and, except to the extent otherwise explicitly stated in our report. we do not express any form of assurance conclusion thereon. In connection with our audlt of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financlal statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material mi55tatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If. based on the work we have performed, we conclude that there is a material misstatement of this other Information, we are required to report that fact. We have nothing to report in this regard. Opinlons on other matters prescribed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of the audlt.. the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements: and the Report of the Trustees has been prepared in accordance with applicable legal requirements. Page 5
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF HOME-START DOVER DISTRICT Matters on which we are requlred to report by exception In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us,. or the financial statements are not in agreement with the accounting records and returns,. or certain disc105ures of trustees, remuneration specified by law are not made; or we have not received all the information and explanations we require for our audit; or the tyustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees. Respon5ibilitle5 of trustees As explained more fully in the Statement of Trustees. Responsibilities, the trustees Iwho are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial Statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparlng the financial statement5, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basI5 of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Our responsibilities for the audlt of the flnancial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detectin8 irregularities. including fraud is detailed below.. Our objectives in performing the audit are to identify and assess the rlsk of material misstatement in the financial statements due to fraud and error and to obtain sufficient audit evidence to 5UPPOrt this. We also evaluate and respond to the risk of material misstatements. Audit procedures performed by the engagement team included.. Obtaining an understanding of the legal and regulatory framework applicable to the entity. Discussing with management the controls used to reduce the rSsk of fraud, and testing these accordingly. Evaluating the overall presentation of the financlal statements to determlne whether the financial statements represent the underlying transactlons and events in a manner that achieves fair presentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. Our objectives in performing the audit are to identify and assess the risk of materlal misstatement in the financial statements due to fraud and error and to obtain sufficient audit evidence to support this. We also evaluate and respond to the risk of material misstatements. Page 6
REPORTOF THE INDEPENDENT AUDITORS TO THE MEMBERS OF HOME-START DOVER DISTRICT Use of our report This report is made solely to the charitable company's member5, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's member5 as a body, for our audit work, for this report, or for the opinions we have formed. Nicholas Hume (Senior Statutory Auditor) for and on behalf of Xeinadin Audit Ltd 12 Conqueror Ct Sittingbourne Kent MEIO 5BH Page 7
HOME-START DOVER DISTRICT STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2024 31.3.24 Total funds 31.3.23 Total funds Unrestricted lunds Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 12,528 176,884 189,412 242,152 Investment income 3,022 3,022 1,149 Total 15,550 176,884 192,434 243,301 EXPENDITURE ON Charltable actlvltles Family Support- Home Start Outreach 19,642 190,124 23,756 209,766 23,756 196,861 21,387 Total 19,642 213,880 233,522 218,248 NET INCOME/IEXPENDITUREI 14,0921 136,9961 141,0881 25,053 RECONCILIATION OF FUNDS Total funds brought forward 162,028 83,137 245,165 220,112 TOTAL FUNDS CARRIED FORWARD 157,936 46,141 204.077 245,165 The notes form part of these financial statements Page 8
HOME-START DOVER DISTRICT BALANCE SHEET 31 March 2024 31.3.24 Total funds 31.3.23 Total funds Unrestricted funds Restricted fund5 Notes FIXED ASSETS Tangible assets 4,834 3,484 8,318 9,730 CURRENT ASSETS Debtors Cash at bank and in hand 349 160,771 349 221,434 335 246,972 60,663 161,120 60,663 221,783 247,307 CREDITORS Amounts falling due within one year 18,0211 118,0031 126,0241 111,8721 NET CURRENT ASSETS 153,099 42,660 195,759 235,435 TOTAL ASSETS LESS CURRENT LIABILITIES 157,933 46,144 204,077 245,165 NET ASSETS 157,933 46,144 204,077 245,165 FUNDS Unrestricted funds Restricted funds li 157,933 46,144 162,028 83,137 TOTAL FUNDS 204,077 245.165 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The finan ial statements were approved by the Board of Trustees and authorised for issue and were signed on its behalf by.. on Ms P R Wheeler- Trustee The notes form part of these financlal statements Page 9
HOME-START DOVER DISTRICT NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Finèncial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20151,, 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 convention. 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 reliablv. Expendlture Liabilities are recognised as expenditure as soon a5 there is a legal or constructive obligation committing the charity to that expenditure, it is probable that 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 aggregate all cost related to the category. Where cosls cannot be directly èttrlbuted to particular headings they have been allocated to activities on a basis consistent with the use of resources. Allocation and apportionment of ¢05tS Support costs include central functions and have been allocated to attlvity cost categories on a basls consistent with the use of resources, for example, allocating property costs by floor areas, or per tapita, staff costs by the time spent and other costs by their usage. Tanglble lixed assets Depreciation is provided at the following annual rate5 in order to write off each èsset over its estimated useful life. Plant and machinery Computer equipment 25% on reducing balance 25Yo on reducing balance Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used In accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Hlre purchase and leaslng commitments Rentals paid under operating leases are charged to the Statement of Financial Activltles on a straight Ilne basis over the period of the lease. Penslon costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the haritable company's pension scheme are charged to the Statement of Flnancial Activities in the period to which they relate. Page 10 continued...
HOME-START DOVER DISTRICT NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2024 ACCOUNTING POLICIES- continued Going ton¢ern These financial statements have been prepared on the going basi5. The Trustee5 have considered the uncertainties in relation to the charity's future funding (set out in the trustees report pages I to 41 and are confident of the charity's ability to continue as a going concern. INVESTMENT INCOME 31.3.24 31.3,23 Deposit account interest 3,022 1,149 CHARITABLE ACTIVITIES COSTS Direct Costs Support costs Totals Family Support- Home Start Outreach 194,562 23,756 15,204 209,766 23,756 218,318 15,204 233,522 Famlly Support: Home-start Dover District offers support, friendship, emotional and practical help to parents wlth young children. Home-start Dover D15trict offers a unique service, recruiting and training volunteer5 who have parenting experience to visit families at home who have at least one chlld aged five and under to offer Informal, friendly and confidential support. In addition to this we also offer emotional and practical 5LlPPOrt through two family groups. All our services help Eive children the best possible start in life. Home-start Dover District supports parents as they grow in confidence, strengthen their relationships with children and widen their links with the local community. Outreach: Home-start Dover District also employ two Outreach Workers to deliver an Outreach Project to support families who are struggling with their own mental health or / and have a child who is neuro diverse. Page 11 continued...
HOME-START DOVER DISTRICT NOTESTO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2024 NET INCOMEI{EXPENDITURE} Net incomellexpenditurel is stated after chargingllcreditingl.. 31.3.24 31.3.23 Auditors, remuneration Depreciation - owned assets Other operatinE leases 2,033 1,412 23,756 1,848 1,882 19,652 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees, expenses There were no trustees, expense5 paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. STAFF COSTS The average monthly number of employees during the year was as follow5.. 31.3.24 31.3.23 Staff No employees received emoluments in excess of £60.000. TANGIBLE FIXEDASSETS Freehold property Plant and machinery Computer equipment Totals COST At l April 2023 and 31 March 2024 4,082 19,842 14,672 38,596 DEPRECIATION At l April 2023 Charge for year 19,155 171 9,711 1,241 28,866 1,412 At 31 March 2024 19,326 10,952 30,278 NET BOOK VALUE At 31 March 2024 4,082 516 3.720 8,318 At 31 March 2023 4,082 687 4,961 9,730 Page 12 continued...
HOME-START DOVER DISTRICT NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2024 DEBTORS., AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Prepayment5 and accrued income 349 335 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Bank accountslsee note 101 Social security and other taxes Other creditors Accruals and deferred income 2,574 7,450 5,950 38 20,036 1,848 26,024 11,872 io. LOANS An analy515 of the maturity of loans is given below.. 31.3.24 31.3.23 Amounts falling due withln one year on demand.. Bank overdrafts 2,574 ii. MOVEMENT IN FUNDS Net movement in funds At 31.3.24 At 1.4.23 Unrestricted funds Families & Volunteers 162,028 14,0951 157,933 Restricted funds Early Help Grant Young and Pregnant support Big Lottery Funding Children in Need The Henry Smith Charity Charities Aid Foundation The KCC IReconnectl Colyer Fergusson Charitable Trust The Phillip and Connie Phillips Foundation The Kent CommunSty Fund Trust House Charitable Foundation 6,411 700 14,667 1,837 12,366 3,659 14,537 15,000 5,994 7,966 12,2731 4.138 700 23,397 1,822 8,730 1151 112,3661 13,6591 114.5371 15,000 15,9941 17,9661 1,087 1,087 83,137 136,9931 46,144 TOTAL FUNDS 245,165 141,0881 204,077 Page 13 continued...
HOME-START DOVER DISTRICT NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2024 ii. MOVEMENT IN FUNDS- continued Net movement in funds, included in the above are as follow5.. Incoming resources Resources expended Movement in funds Unrestricted funds Families & Volunteers 15,550 119,6451 14,0951 Restricted fund5 Early Help Grant Big Lottery Funding Children in Need The Henry Smith Charity Charities Aid Foundation The KCC (Reconnect) Colyer Fergusson Charitable Trust The Phlllip and Connie Phillips Foundation The Kent Community Fund Garfield Western Trust House Charltable Foundation 12,2731 185,7051 1151 112,3661 13,6591 114,5371 115,0001 112,6191 121,9661 Iis,ooi I 130,7361 12,2731 8,730 1151 112,3661 13,6591 114,5371 94,435 15,000 6,625 14,000 15,001 31,823 15,9941 17,9661 1,087 176,884 1213,8771 136,9931 TOTAL FUNDS 192,434 1233,5221 141,0881 Page 14 continued...
HOME-START DOVER DISTRICT NOTES TO THE FINANCIAL STATEMENTS- contlnued for the Year Ended 31 March 2024 ii. MOVEMENT IN FUNDS- continued Comparatives for movement in funds Net movement in funds At 31.3.23 At 1.4.22 Unrestricted funds Families & Volunteers 155,216 6,812 162,028 Restrlcted funds Early Help Grant Young and Pregnant support Big Lottery Funding Children in Need Comic Relief Gingerbread National Lottery Awards for All The Henry SmSth Charity CharitSes Aid Foundation Peter Harrison Foundation The KCC (Reconnect) Colyer Fergusson Charitable Trust The Phillip and Connie Phllllps Foundation The Kent Community Fund 1,799 700 12,370 2,520 1,000 4,664 9.959 7,043 3.659 13,921 7,261 4,612 6,411 700 14,667 1,837 2,297 16831 11,0001 14,6641 19,9591 5,323 12,366 3,659 113,9211 7,276 15,000 5,994 7,966 14,537 15,1100 5,994 7,966 64.896 18,241 83,137 TOTAL FUNDS 220,112 25,053 245,165 Page 15 continued..
HOME-START DOVER DISTRICT NOTES TO THE FINANCIALSTATEMENTS- continued for the Year Ended 31 March 2024 ii. MOVEMENT IN FUNDS- contlnued Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds Families & Volunteers 10,745 13,9331 6,812 Restricted funds Early Help Grant Big Lottery Funding Children in Need Comic Relief Gingerbread National Lottery Awards for All The Henry Smith Charity Peter Harrison Foundation The KCC (Reconnect) Colyer Fergusson Charitable Trust The Phillip and Connle Phillips Foundatlon The Kent Community Fund 14,961 105,576 10,500 110,3491 {103,2791 111,1831 11,0001 14,6641 19,9591 144,2761 113,9211 17,7801 4.612 2,297 16831 11,0001 14,6641 19,9591 5,323 113,9211 7,276 15,000 5,994 7,966 49,599 15,056 15,000 6,864 15,000 18701 17,0341 232,556 1214.3151 18,241 TOTAL FUNDS 243,301 1218,248} 25,053 Page 16 continued...
HOME-START DOVER DISTRICT NOTES TO THE FINANCIALSTATEMENTS- continued for the Year Ended 31 March 2024 ii. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 month5 combined position is as follows: Net movement in funds At 31.3.24 At 1.4.22 Unrestricted funds Families & Volunteers 155,216 2,717 157,933 Restrlcted funds Early Help Grant Young and Pregnant support Big Lottery Funding Children in Need Comic Relief Gingerbread National Lottery Awards for All The Henry Smith Charity Charities Ald Foundation Peter Harrison Foundation The KCC (Reconnect) Colyer Fergusson Charitable Trust Trust House Charitable Foundation 1,799 700 12,370 2,520 1,000 4,664 9,959 7,043 3,659 13,921 7.261 2,339 4,138 700 23,397 1,822 11,027 1698 11,0001 14,6641 19,9591 17,0431 13,6591 113.9211 17,2611 15,000 1,087 15,000 1,087 64,896 118,752 46,144 TOTAL FUNDS 220.112 116,0351 204,077 Page 17 contlnued..-
HOME-START DOVER DISTRICT NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2024 ii. MOVEMENT IN FUNDS- contlnued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are a5 follows.. Incoming resources Resources expended Movement in funds Unrestricted fund5 Families & Volunteers 26,295 123,5781 2,717 Restricted funds Early Help Grant Big Lottery Funding Children in Need Comic Relief Gingerbread National Lottery Award5 for All The Henry Smith Charity Charities Aid Foundation Peter Harrison Foundation The KCC (Reconnect) Colyer Fergusson Charitable Trust The Phlllip and Connie Phillips Foundatlon The Kent Community Fund Garfield Western Trust House Charitable Foundation 14,961 200,011 10,500 112,6221 1188,9841 111,1981 11,0001 14,6641 19,9591 156,6421 13,6591 113,9211 122,3171 115,0001 113,4891 129,0001 115,0011 130,7361 2,339 11,027 16981 (1.0001 14,6641 19,9591 17,0431 13,6591 113,9211 {7,2611 15,000 49,599 15,056 30,000 13,489 29,000 15,001 31,823 1,087 409,440 1428,1921 118,7S21 TOTAL FUNDS 435,735 1451,7701 116,0351 12. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2024. Page 18
HOME-START DOVER DISTRICT DETAILED STATEMENT OF FINANCIALACTIVITIES for the Year Ended 31 March 2024 31.3.24 31.3.23 INCOME AND ENDOWMENTS Donatlons and legacles Donations, gifts and legacies Grants 5,027 184,385 8,596 233,556 189,412 242,152 Investment Income Deposit account interest 3,022 1,149 Total Incoming resources 192,434 243,301 EXPENDITURE Charitable activities Wages Social security Pensions Rent and room hire Insurance Sundrles Forum and hardship expenses Travelling and other expenses Subs & registration costs Welfare Cost5 Plant and machinery Computer equipment 150,096 3,391 9,634 23,756 1,233 6,534 349 12,638 364 8,912 171 1,240 135,899 12,899 9,071 19,652 1,157 1,665 3,704 12,199 1,061 4,928 229 1,654 218,318 204,118 Support costs Management Telephone Postage and stationery Provisions and sundries Home-start TIG fee 934 1,121 1,456 5,043 782 1,194 2,030 3,113 8,554 7,119 Finance Bank charges 221 196 Informatlon technology Repairs and renewals 4,366 157 This page does not form part of the statutory financlal statements Page 19
HOME-START DOVER DISTRICT DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2024 31.3.24 31.3.23 Informatlon technologv Governance costs Auditors, remuneration Consultancy Fees AGM Expenses 2,033 1,848 4,800 io 30 2,063 6,658 Total resources expended 233,522 218,248 Net lexpenditure)lincome 141,0881 25,053 This page does not form part of the statutory financlal statements Page 20
REGISTERED COMPANY NUMBER: 04974145 (England and Wales) REGISTERED CHARITY NUMBER: 1102201 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR HOME-START DOVER DISTRICT Xeinadin Audit Ltd 12 Conqueror Ct Sittingbourne Kent MEIO 5BH
HOME-START DOVER DISTRICT CONTENTS OF THE FINANCIAL STATEMENT5 for the Year Ended 31 March 2024 Page Report of the Trustees Report of the Independent Auditors Statement of Financial Activities Balance Sheet Notes to the Financial Statements 10 to 18 Detailed Statement of Financlal Activities 19 to 20
HOME-START DOVER DISTRICT REPORT OF THE TRUSTEES for the Year Ended 31 March 2024 The trustees 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 year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by CharitSes'. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191. OBJECTIVES AND AcfiviTIES Objectives and alms The oblectives for which Home-start is established are.. To safeguard, protect and preseNe the good health, both mental and physical, of children and parents. To prevent cruelty to or maltreatment of children. To relieve sicknes5, poverty and need amongst children and parents. To promote the education of the public in better standards of child care within the area of Dover and Deal and its envlrons. In furtherance of the foregoing, but for no other purpose, Home-start Dover Distrlct shall have the following powers: Obtain, collect and receive money and funds by way of contributions. donations, afflllation fees, subscriptions, legacSe5, grants and any other lawful method, and accept and receive gifts of property of any descrlption whether subject to any special trusts or not provided that Home-start Dover Dlstrict shall not undertake any permanent tradlng activities in raising funds for the said objects. Procure and provide information. Procure to be written and print, publish. i55ue and circulate gratuitously or otherwise any reports or periodicals. books, pamphlets, leaflets or other documents. Arrange and provide for or join in arranging and providing for the holding of exhlbitions, meetings, lectures and classes. Promote, advance or undertake organi5ed research and experimental work in connection with any of the above mentioned objects and publish the useful results or such research. To do all such other lawful things as are necessary for the attainment of the above objects, or any of them including the holding of property and raising funds from statutory or voluntary sources. In pursuance of the foregoing objects and powers, to ensure than an Equality,Fairness and Diversity Policy is actively implemented. Page I
HOME-START DOVER DISTRICT REPORT OF THE TRUSTEES for the Year Ended 31 March 2024 ACHIEVEMENT AND PERFORMANCE Charitable activitie5 At the beginning of the financial year we had a deficit budget of approximately £76,500. During the year we managed to obtain additional funding and donations which resulted in an overall deficit of £41,087 at the end of the financial year. The Management Committee have continually monitored the Income and Expendlture and agreed to use Reserves to cover the deficit. In April 2023 the Charity was successful with 3 3 Year Big Lottery Grant of £287,646 towards our Embrace Project and 3 year grant of 45,000 from Colyer Fergusson for the Outreach Project. In July 2023 a 3 year grant of £98,361 was awarded by the Trusthouse Charitable Foundation and a l year grant of £1S.000 was awarded by Garfield Weston both for the Embrace Project. The Charity was also successful in obtaining £15,000 from Garfield Weston for l year funding for the Embrace Project and 3 year fundlng of £30,000 through the Kent Community Foundation to fund the Family Groups, We are extremely grateful for all funding and donations received during this financial year and for the coming financial year which will enable us to continue to support many families through our home-visiting support and also through our Outreach Projects and Family Groups. Total incoming resources for the year saw a decrease from £243,301 to £192,435. Total expenditure increased from £218.248 to £233,522. The Trustees were able to offer a 5.0% pay Increase to staff salaries this year and staff entitled to an 'incremental' rise received this as per their contracts. The Trustees continued to offer a contributory staff pension. We have been able to offer a full service this year and have supported many more families than we are funded for which represents extremely good value for money and a valued support to many families. However, to enable this the Charity has needed to use some of its Reserves durlng this financial year but still meets the stipulations in the Charities Reserve Policy. FINANCIAL REVIEW Flnanclal position As previously state(J, total incomin8 resources for the year saw a decrease from £243,301 to £192,435. Total expenditure increased from £218,248 to £233,522. This resulted In a deficit of £41,087 whereas the previous year incurred a surplus of £25,053. The financial performance of the charity Saw a decrease in reserves going forward, with £204,078, part of which is ring-fenced for redundancy costs. Prlnclpal funding sources The charity is dependant on Erants, in April 2023 the Charity was successful with a 3 Year Big Lottery Grant of £287,646 towards OLtr Embrace Project and a 3 year grant of 45,000 from Colyer Fergusson for the Outreach Project. In July a 3 year grant of £98,361 was awarded by the Trusthouse Charitable Foundation and a I year grant of £15,000 was awarded by Garfield Weston both for the Embrace Project. The Charity was also successful in obtaSnlng £15,000 from Garfield Weston for l year funding for the Embrace Project and 3 year funding of £30,000 through the Kent Community Foundation to fund the Family Groups. ReseNes policy The Trustees have agreed to maintain a minimum of six months up to a maxlmum of one year's running costs as a prudent measure to protect the charity against 1055 of major or core fundin8 and any redundancy payment obligations or unforeseen circumstances. This policy is regularly reviewed and amended annually. Page 2
HOME-START DOVER DISTRICT REPORT OF THE TRUSTEES for the Year Ended 31 March 2024 FUTURE PLANS Additional grants through funders and working in partnership with other Organisations are alway5 being looked into to secure additional funding in the future. Trustees regularly monitor the funding and Cash Flows and funding application5 are being continually submitted to obtain additional funds. New projects are continually being considered and implemented to enhance the support offered to families. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by it5 governing document, a deed of trust, and constitute5 a limited company, limited by guarantee, as defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 04974145 (England and Wale51 Reglstered Charity number 1102201 Reglstered offlce The Ark Noah's Ark Road Tower Hamlets Dover Kent CT17 ODD Trustees Mr G Hutchlson Mrs A Papworth Ms P R Wheeler Mrs D P Cawsey Ms M P Stephens Ms D Crosslev Ms S Hindle ABRees Mr P Gates Mr R Walsh {appointed 26.4.231 (resigned 19.2.241 Ms J Keeble-Edwards (appointed 25.10.231 Company Secretary Ms S Letchford Auditors Xeinadin Audit Ltd 12 Conqueror Ct Sittingbourne Kent MEIO 58H Page 3
HOME-START DOVER DISTRICT REPORT OF THE TRUSTEES for the Year Ended 31 March 2024 REFERENCE AND ADMINISTRATIVE DETAILS Bankers Natwest Bank 25 Market Square Dover Kent CT16 IXY PUBLIC BENEFIT The charity provides Services for children and parents. This work is best described on our website www.home-startdoverdistrict.org.uk. The trustee5 have paid due regard to Charity Commission guidance on public benefit in deciding what activities the charity should undertake. STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees Iwho are a150 the directors of Home-start Dover District for the purposes of company lawl are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice}. Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the State of affairs of the charitable company and of the incomlng resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to select suitable accounting policles and then apply them consistently; observe the methods and principles in the Charity SORP,. make judgements and estimates that are reasonable and prudent,. prepare the financial statements on the golng concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are re5ponslble for keeping proper accounting records which disclose with reasonable accuracy at anv time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware,. there is no relevant audit information of which the charitable company's audltors are unaware,. and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. AUDITORS The auditors. Xeinadin Audit Ltd, will be proposed for re-appointment at the forthcoming Annual General Meeting. Approved by order of the board of trustees on . and signed on its behalf by.. Ms P R Wheeler- Trustee Page 4
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF HOME-START DOVER DISTRICT Oplnlon We have audited the financial statements of Home-start Dover District (the 'charitable company'l for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended,. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and have been prepared in accordance with the requirement5 of the Companies Act 2006. Basis for opinion We conducted our audit in accordance wSth International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requSrements that are relevant to our audit of the financial 5totements in the UK, including the FRC'5 Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Con¢luslons relating to golng concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basls of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or condltlons that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorlsed for issue. Our responsibilities and the responsibillties of the trustees wlth respect to going concern are de5crlbed in the relevant section5 of this report. Other Informatlon The trustees are responsible for the other information. The other information comprises the information included in Ihe Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. Our opinion on the financial statements does not cover the other informatlon and, except to the extent otherwise explicitly stated in our report. we do not express any form of assurance conclusion thereon. In connection with our audlt of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financlal statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material mi55tatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If. based on the work we have performed, we conclude that there is a material misstatement of this other Information, we are required to report that fact. We have nothing to report in this regard. Opinlons on other matters prescribed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of the audlt.. the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements: and the Report of the Trustees has been prepared in accordance with applicable legal requirements. Page 5
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF HOME-START DOVER DISTRICT Matters on which we are requlred to report by exception In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us,. or the financial statements are not in agreement with the accounting records and returns,. or certain disc105ures of trustees, remuneration specified by law are not made; or we have not received all the information and explanations we require for our audit; or the tyustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees. Respon5ibilitle5 of trustees As explained more fully in the Statement of Trustees. Responsibilities, the trustees Iwho are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial Statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparlng the financial statement5, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basI5 of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Our responsibilities for the audlt of the flnancial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detectin8 irregularities. including fraud is detailed below.. Our objectives in performing the audit are to identify and assess the rlsk of material misstatement in the financial statements due to fraud and error and to obtain sufficient audit evidence to 5UPPOrt this. We also evaluate and respond to the risk of material misstatements. Audit procedures performed by the engagement team included.. Obtaining an understanding of the legal and regulatory framework applicable to the entity. Discussing with management the controls used to reduce the rSsk of fraud, and testing these accordingly. Evaluating the overall presentation of the financlal statements to determlne whether the financial statements represent the underlying transactlons and events in a manner that achieves fair presentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. Our objectives in performing the audit are to identify and assess the risk of materlal misstatement in the financial statements due to fraud and error and to obtain sufficient audit evidence to support this. We also evaluate and respond to the risk of material misstatements. Page 6
REPORTOF THE INDEPENDENT AUDITORS TO THE MEMBERS OF HOME-START DOVER DISTRICT Use of our report This report is made solely to the charitable company's member5, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's member5 as a body, for our audit work, for this report, or for the opinions we have formed. Nicholas Hume (Senior Statutory Auditor) for and on behalf of Xeinadin Audit Ltd 12 Conqueror Ct Sittingbourne Kent MEIO 5BH Page 7
HOME-START DOVER DISTRICT STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2024 31.3.24 Total funds 31.3.23 Total funds Unrestricted lunds Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 12,528 176,884 189,412 242,152 Investment income 3,022 3,022 1,149 Total 15,550 176,884 192,434 243,301 EXPENDITURE ON Charltable actlvltles Family Support- Home Start Outreach 19,642 190,124 23,756 209,766 23,756 196,861 21,387 Total 19,642 213,880 233,522 218,248 NET INCOME/IEXPENDITUREI 14,0921 136,9961 141,0881 25,053 RECONCILIATION OF FUNDS Total funds brought forward 162,028 83,137 245,165 220,112 TOTAL FUNDS CARRIED FORWARD 157,936 46,141 204.077 245,165 The notes form part of these financial statements Page 8
HOME-START DOVER DISTRICT BALANCE SHEET 31 March 2024 31.3.24 Total funds 31.3.23 Total funds Unrestricted funds Restricted fund5 Notes FIXED ASSETS Tangible assets 4,834 3,484 8,318 9,730 CURRENT ASSETS Debtors Cash at bank and in hand 349 160,771 349 221,434 335 246,972 60,663 161,120 60,663 221,783 247,307 CREDITORS Amounts falling due within one year 18,0211 118,0031 126,0241 111,8721 NET CURRENT ASSETS 153,099 42,660 195,759 235,435 TOTAL ASSETS LESS CURRENT LIABILITIES 157,933 46,144 204,077 245,165 NET ASSETS 157,933 46,144 204,077 245,165 FUNDS Unrestricted funds Restricted funds li 157,933 46,144 162,028 83,137 TOTAL FUNDS 204,077 245.165 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The finan ial statements were approved by the Board of Trustees and authorised for issue and were signed on its behalf by.. on Ms P R Wheeler- Trustee The notes form part of these financlal statements Page 9
HOME-START DOVER DISTRICT NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Finèncial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20151,, 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 convention. 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 reliablv. Expendlture Liabilities are recognised as expenditure as soon a5 there is a legal or constructive obligation committing the charity to that expenditure, it is probable that 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 aggregate all cost related to the category. Where cosls cannot be directly èttrlbuted to particular headings they have been allocated to activities on a basis consistent with the use of resources. Allocation and apportionment of ¢05tS Support costs include central functions and have been allocated to attlvity cost categories on a basls consistent with the use of resources, for example, allocating property costs by floor areas, or per tapita, staff costs by the time spent and other costs by their usage. Tanglble lixed assets Depreciation is provided at the following annual rate5 in order to write off each èsset over its estimated useful life. Plant and machinery Computer equipment 25% on reducing balance 25Yo on reducing balance Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used In accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Hlre purchase and leaslng commitments Rentals paid under operating leases are charged to the Statement of Financial Activltles on a straight Ilne basis over the period of the lease. Penslon costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the haritable company's pension scheme are charged to the Statement of Flnancial Activities in the period to which they relate. Page 10 continued...
HOME-START DOVER DISTRICT NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2024 ACCOUNTING POLICIES- continued Going ton¢ern These financial statements have been prepared on the going basi5. The Trustee5 have considered the uncertainties in relation to the charity's future funding (set out in the trustees report pages I to 41 and are confident of the charity's ability to continue as a going concern. INVESTMENT INCOME 31.3.24 31.3,23 Deposit account interest 3,022 1,149 CHARITABLE ACTIVITIES COSTS Direct Costs Support costs Totals Family Support- Home Start Outreach 194,562 23,756 15,204 209,766 23,756 218,318 15,204 233,522 Famlly Support: Home-start Dover District offers support, friendship, emotional and practical help to parents wlth young children. Home-start Dover D15trict offers a unique service, recruiting and training volunteer5 who have parenting experience to visit families at home who have at least one chlld aged five and under to offer Informal, friendly and confidential support. In addition to this we also offer emotional and practical 5LlPPOrt through two family groups. All our services help Eive children the best possible start in life. Home-start Dover District supports parents as they grow in confidence, strengthen their relationships with children and widen their links with the local community. Outreach: Home-start Dover District also employ two Outreach Workers to deliver an Outreach Project to support families who are struggling with their own mental health or / and have a child who is neuro diverse. Page 11 continued...
HOME-START DOVER DISTRICT NOTESTO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2024 NET INCOMEI{EXPENDITURE} Net incomellexpenditurel is stated after chargingllcreditingl.. 31.3.24 31.3.23 Auditors, remuneration Depreciation - owned assets Other operatinE leases 2,033 1,412 23,756 1,848 1,882 19,652 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees, expenses There were no trustees, expense5 paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. STAFF COSTS The average monthly number of employees during the year was as follow5.. 31.3.24 31.3.23 Staff No employees received emoluments in excess of £60.000. TANGIBLE FIXEDASSETS Freehold property Plant and machinery Computer equipment Totals COST At l April 2023 and 31 March 2024 4,082 19,842 14,672 38,596 DEPRECIATION At l April 2023 Charge for year 19,155 171 9,711 1,241 28,866 1,412 At 31 March 2024 19,326 10,952 30,278 NET BOOK VALUE At 31 March 2024 4,082 516 3.720 8,318 At 31 March 2023 4,082 687 4,961 9,730 Page 12 continued...
HOME-START DOVER DISTRICT NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2024 DEBTORS., AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Prepayment5 and accrued income 349 335 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Bank accountslsee note 101 Social security and other taxes Other creditors Accruals and deferred income 2,574 7,450 5,950 38 20,036 1,848 26,024 11,872 io. LOANS An analy515 of the maturity of loans is given below.. 31.3.24 31.3.23 Amounts falling due withln one year on demand.. Bank overdrafts 2,574 ii. MOVEMENT IN FUNDS Net movement in funds At 31.3.24 At 1.4.23 Unrestricted funds Families & Volunteers 162,028 14,0951 157,933 Restricted funds Early Help Grant Young and Pregnant support Big Lottery Funding Children in Need The Henry Smith Charity Charities Aid Foundation The KCC IReconnectl Colyer Fergusson Charitable Trust The Phillip and Connie Phillips Foundation The Kent CommunSty Fund Trust House Charitable Foundation 6,411 700 14,667 1,837 12,366 3,659 14,537 15,000 5,994 7,966 12,2731 4.138 700 23,397 1,822 8,730 1151 112,3661 13,6591 114.5371 15,000 15,9941 17,9661 1,087 1,087 83,137 136,9931 46,144 TOTAL FUNDS 245,165 141,0881 204,077 Page 13 continued...
HOME-START DOVER DISTRICT NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2024 ii. MOVEMENT IN FUNDS- continued Net movement in funds, included in the above are as follow5.. Incoming resources Resources expended Movement in funds Unrestricted funds Families & Volunteers 15,550 119,6451 14,0951 Restricted fund5 Early Help Grant Big Lottery Funding Children in Need The Henry Smith Charity Charities Aid Foundation The KCC (Reconnect) Colyer Fergusson Charitable Trust The Phlllip and Connie Phillips Foundation The Kent Community Fund Garfield Western Trust House Charltable Foundation 12,2731 185,7051 1151 112,3661 13,6591 114,5371 115,0001 112,6191 121,9661 Iis,ooi I 130,7361 12,2731 8,730 1151 112,3661 13,6591 114,5371 94,435 15,000 6,625 14,000 15,001 31,823 15,9941 17,9661 1,087 176,884 1213,8771 136,9931 TOTAL FUNDS 192,434 1233,5221 141,0881 Page 14 continued...
HOME-START DOVER DISTRICT NOTES TO THE FINANCIAL STATEMENTS- contlnued for the Year Ended 31 March 2024 ii. MOVEMENT IN FUNDS- continued Comparatives for movement in funds Net movement in funds At 31.3.23 At 1.4.22 Unrestricted funds Families & Volunteers 155,216 6,812 162,028 Restrlcted funds Early Help Grant Young and Pregnant support Big Lottery Funding Children in Need Comic Relief Gingerbread National Lottery Awards for All The Henry SmSth Charity CharitSes Aid Foundation Peter Harrison Foundation The KCC (Reconnect) Colyer Fergusson Charitable Trust The Phillip and Connie Phllllps Foundation The Kent Community Fund 1,799 700 12,370 2,520 1,000 4,664 9.959 7,043 3.659 13,921 7,261 4,612 6,411 700 14,667 1,837 2,297 16831 11,0001 14,6641 19,9591 5,323 12,366 3,659 113,9211 7,276 15,000 5,994 7,966 14,537 15,1100 5,994 7,966 64.896 18,241 83,137 TOTAL FUNDS 220,112 25,053 245,165 Page 15 continued..
HOME-START DOVER DISTRICT NOTES TO THE FINANCIALSTATEMENTS- continued for the Year Ended 31 March 2024 ii. MOVEMENT IN FUNDS- contlnued Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds Families & Volunteers 10,745 13,9331 6,812 Restricted funds Early Help Grant Big Lottery Funding Children in Need Comic Relief Gingerbread National Lottery Awards for All The Henry Smith Charity Peter Harrison Foundation The KCC (Reconnect) Colyer Fergusson Charitable Trust The Phillip and Connle Phillips Foundatlon The Kent Community Fund 14,961 105,576 10,500 110,3491 {103,2791 111,1831 11,0001 14,6641 19,9591 144,2761 113,9211 17,7801 4.612 2,297 16831 11,0001 14,6641 19,9591 5,323 113,9211 7,276 15,000 5,994 7,966 49,599 15,056 15,000 6,864 15,000 18701 17,0341 232,556 1214.3151 18,241 TOTAL FUNDS 243,301 1218,248} 25,053 Page 16 continued...
HOME-START DOVER DISTRICT NOTES TO THE FINANCIALSTATEMENTS- continued for the Year Ended 31 March 2024 ii. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 month5 combined position is as follows: Net movement in funds At 31.3.24 At 1.4.22 Unrestricted funds Families & Volunteers 155,216 2,717 157,933 Restrlcted funds Early Help Grant Young and Pregnant support Big Lottery Funding Children in Need Comic Relief Gingerbread National Lottery Awards for All The Henry Smith Charity Charities Ald Foundation Peter Harrison Foundation The KCC (Reconnect) Colyer Fergusson Charitable Trust Trust House Charitable Foundation 1,799 700 12,370 2,520 1,000 4,664 9,959 7,043 3,659 13,921 7.261 2,339 4,138 700 23,397 1,822 11,027 1698 11,0001 14,6641 19,9591 17,0431 13,6591 113.9211 17,2611 15,000 1,087 15,000 1,087 64,896 118,752 46,144 TOTAL FUNDS 220.112 116,0351 204,077 Page 17 contlnued..-
HOME-START DOVER DISTRICT NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2024 ii. MOVEMENT IN FUNDS- contlnued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are a5 follows.. Incoming resources Resources expended Movement in funds Unrestricted fund5 Families & Volunteers 26,295 123,5781 2,717 Restricted funds Early Help Grant Big Lottery Funding Children in Need Comic Relief Gingerbread National Lottery Award5 for All The Henry Smith Charity Charities Aid Foundation Peter Harrison Foundation The KCC (Reconnect) Colyer Fergusson Charitable Trust The Phlllip and Connie Phillips Foundatlon The Kent Community Fund Garfield Western Trust House Charitable Foundation 14,961 200,011 10,500 112,6221 1188,9841 111,1981 11,0001 14,6641 19,9591 156,6421 13,6591 113,9211 122,3171 115,0001 113,4891 129,0001 115,0011 130,7361 2,339 11,027 16981 (1.0001 14,6641 19,9591 17,0431 13,6591 113,9211 {7,2611 15,000 49,599 15,056 30,000 13,489 29,000 15,001 31,823 1,087 409,440 1428,1921 118,7S21 TOTAL FUNDS 435,735 1451,7701 116,0351 12. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2024. Page 18
HOME-START DOVER DISTRICT DETAILED STATEMENT OF FINANCIALACTIVITIES for the Year Ended 31 March 2024 31.3.24 31.3.23 INCOME AND ENDOWMENTS Donatlons and legacles Donations, gifts and legacies Grants 5,027 184,385 8,596 233,556 189,412 242,152 Investment Income Deposit account interest 3,022 1,149 Total Incoming resources 192,434 243,301 EXPENDITURE Charitable activities Wages Social security Pensions Rent and room hire Insurance Sundrles Forum and hardship expenses Travelling and other expenses Subs & registration costs Welfare Cost5 Plant and machinery Computer equipment 150,096 3,391 9,634 23,756 1,233 6,534 349 12,638 364 8,912 171 1,240 135,899 12,899 9,071 19,652 1,157 1,665 3,704 12,199 1,061 4,928 229 1,654 218,318 204,118 Support costs Management Telephone Postage and stationery Provisions and sundries Home-start TIG fee 934 1,121 1,456 5,043 782 1,194 2,030 3,113 8,554 7,119 Finance Bank charges 221 196 Informatlon technology Repairs and renewals 4,366 157 This page does not form part of the statutory financlal statements Page 19
HOME-START DOVER DISTRICT DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2024 31.3.24 31.3.23 Informatlon technologv Governance costs Auditors, remuneration Consultancy Fees AGM Expenses 2,033 1,848 4,800 io 30 2,063 6,658 Total resources expended 233,522 218,248 Net lexpenditure)lincome 141,0881 25,053 This page does not form part of the statutory financlal statements Page 20