It has been another challenging year where funding is always at the forefront of our minds but despite this, we have managed to provide support and services to numerous families. All Family Support Coordinators cohtinued to manage the many referrals that are received and families have boen provided with their support throughout the year. We also continue to run two very successful Family Groups in both Dover and Deal. During the year we have had staff and trustee changes and sadly Tracy our Scheme Manager for 26 years made the decision to retire to spend more time with her family, we are extremely grateful for all her hard work and vision for Home-start Dover District over those year5. Over several months the team took on extra dutie5 and responsibilities. We have now recruited Ruth, who previously worked as a Family Support Practitioner at Home -start Dover District and has now transitioned to the manager role. This ha5 allowed Ruth and the staff to continue with the excellent work that has always been provided by Home- Start Dover District. We have had a change iri trustees. Graham who had been involved with Home-start Dover District for many years has resigned due to health issues and we thank him for his support over the years. We have been lucky enough to recruit two new trustees, Carol and Jo who ! will bring different experiences and skills to the trustee board. Iwe continue to have social work degree students from the Kent universities, and they are 'galning experience working with families that supports their ongoing education throughout their degree program. The trustee board have been aware of the impact of the changes for volunteers and the staff team and are extremely grateful for all their hard work and the ability of the staff to cope with the extra pressures put upon them during this time. We look forward to the coming year and prioritize fundraising so that we can continue to provide the excellent service to the families in the Dover District. Home-start Dover Dlstrirt believes that children need a happy and secure chlldhood and that parents play a key role in giving children a good start in life and helping them achieve their full potential. r Mission: Home-start Dover District offers support. friendship and practical help to parents with young chlldren. ME STIRT Home-start Dover Dlstrirt offers a unique service, recruiting and tralning volunteers- who have parentin8 experience- to vislt families at home and to offer informal. friendly and confidential support. In addition to this Home-Start Dover District offers services including famlly groups. Outreach Project and training course5. To help give children the best possible start in life. Home-5tarl Dover District supports parents to grow in confidence, strengthen thelr relationships wlth chlldren and widen their links with the local wmmunity. Homfrstart Dover Distrlct wants to see a sodety in which every parent has the support they need to give their children the best posslble start in life. Dover District Home-start Dover District's values are the principfes that Homtrstart hold5 most dear and through which we work. They are: non-judgmental support, friendship. caring partnership• lightness of touch, trust and respect. Director Trustee Members 2024- 2025 Chairperson specialist Treasurer / Vice Chair Specialist Speciali5t-Resigned 2.4.25 Volunteer Representative Independent Independent Independent Independent-Resigned 2.4.25 Treasurer's Report Pat Wheeler Penny Stephens Pat Wheeler Amy Papworth Graham Hutchison Di Cawsey Diana Crossley arah Hindle ndrea Rees Paul Gates Independent At the beginning of the ftnancial year we had a deficit budget of approximately £65,000. Duling the year we managed to obtain additional funding and donations which resulted in an overall surplus of £2,055 at the end of the financial year. In April 2023 the Charity was 5ucce5sful with a 3 Year Big Lottery Grant of E287.646 and in July 2023 3 3 year grant of £98,361 was awarded by the Trusthouse Charitable Foundation toward5 our Embrace Project. We have received a l year grant of £20,000 from Gartield Weston and £4,000 from Mrs Smith and Mount Trust, both for the Embrace Project. In 2023 we received 3 year funding of £30,000 {EIO,00 per yearl through the Kent Community Foundatron to fund the Family Groups. We were also successful with a Lottery Awards ForAII grant of £18,003 to fund our Family Groups. We received funding from: The Big Lottery; Trusthouse; Garfield Weston; Home-start UK; Kent Community Foundation: Colyer Fergusson; Social Enterprise Kent; Dover District Council: Co-op We received a 3 year grant of 45,0001£15,000 per ye3rl from Colyer Fergusson and £5,000 from the Phillip and Connie Foundation to fund our Outreach Project. We have also received funding from SGN to work in partnership with them for 2 years. 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 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 an increase from £192,435 to £213,319. Total expenditure decreased from £233,522 to £211,264. The Trustees were able to offer a 5.oyo pay increase to staff salaries this year and staff entitled to an 'incremental' rise received this 35 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 repie5ents extremely good value for rnoney and a valued support to man Our thanks to: Dover Lions; Inkind Direct; Lidl; Project Linus; Danielle Brenchley; KMFM-Give a Gift Christmas Appeal ANNUAL REPORT 2024-2025
Home-start Dover District. The Ark, Noah's Ark Road, Tower Hamlets, Dover, Kent, CT17 ODD. T/F: 01304 242314. E: office homestartdover.or www.homestartdover.or TTre of Support Eiven throuth the year 71 Bank: Nat West Dover Branch 25 Market Square Dover Kent cr16 IXY Auditors: Xelnadin Audit Ltd 12 Conqueror Ct Sittingbourne Kent, MEIO 5BH 53 Family Group ,Volunteer During 2024-2025 our volunteers have offered over 2967 hours of support andfriendship to fvmilies either through Home-visiting Support or at our Dover and Deal Family Groups. 178fvmilies were supported during 2024-2025 with 86% of the monitoredfamily support outcomes showing signifi.cant improvements. The improvements achieved within thefamilies we support would not be possible without our dedicated team of volunteers. A huge thank you to our 34 amazing volunteers. Charity Registration No. 1102201 Company No. 4974145 54 -000000 , Adults supported with a Disability Children Supported with a Disabi15ty 39 hloe FF. 21 eniso k- ehhlfe*-t¢- aohel Throughout 2024/2025 we supported 178families and 381 children the dedicated Home-start Team ..$haron O Mlvlarn S Ruths ,taKollna S bebble T Scheme Manager's Report-Tracy Perrow eme anager racy after 26 Years of Service! Tracystarted work for Home-start Dover District on 21stSeptember 1998 35 an Organi5er. The Scheme thetime was supporting 58 familie5 per year. Over the years Tracy set up and ran 3 very successful Family Suppor Groups and progressed to become Scheme Manager in 2012. During Trac¢s time at Home-start we received over 2800 referrals for families needing support. The scheme now supports an average of 180 families and over 300 children per year. SinceTracy became Scheme Manager she has managed t secure in excess of 2.8 million pounds through grants to ensur the contlnuation of the scheme. Tracy not only SUPPOTted ma families but also worked with, recruited and supported many amazing volunteers and staff members over the year5. Tracrfs dedication to Home-start Dover District ensured the overall success of the scheme for over 26 year5 which i an amazing achievement and appreciated by everyone associated with Home-start Dover Distrlct. Tracy will be very much missed but15 wished a very happy and well deserved res IJ7 72 Writing this report is bittersweet for me. We have had, as usual a very busy and at times challenging year. Referrals have been constant and Claire and Vicki have been stoic with their visits and providing support for families. The continued cost of living crisis has meant that many families have struggled financially and we have been fortunate to be able to support them through food bank vouchers and providing a healthy breakfast for parents and children once a week at our family groups. Funding for the larger grants remains elusive but we have been successful in obtaining smaller grants from Dover and Deal Town Council and Dover District Council. It is reassuring to know that we are supported locally. We have endeavoured to secure corporate funding from local businesses, but to date this has proved a challenge for us despite working in partnership with other local Home-start schemes. We also tried to work in partnership with the local family hubs by offering a perinatal infant-well -being service, but sadly this was not taken up by the local authority. FAMILIES WITH IMPROVED NEEDS FROM VOLUNTEER & FAMILY GROUP SUPPORT 5vs.an W Parenvs have a better vnder51anding ol how to rneel the emoonal needs of Iheir chKdren Chrbttfto. 93 Parenys Mll be able to iecognise the triggets oround Ihetr mental heallh loi Parenys will be able to malnlaln posllfve fk ¥.1 relationships and rnanage Ihelr day to day life Jill C Lynn C Simone C ltrarÉelle O 109 arenys will be able to prforilise the needs ol the children 99 Davirnaj Jacquelillo Amanda AnThadMgrr Parenys wfil be better equipped to adapl and ope with the behavioural need5 01 Iheir chlthen i 88 Porenys will be able to engage wrlh and support Iheir chiEdYen appropriately 108 Referral Source 2024-2025 At the end of the year, after much soul-searching, I decided that it was time for me to retire after working 26 years with Home-start. This wa5 not an easy decision to make but I had to consider the demands of my family which sadly took priority. I will very much miss working with my wonderful colleagues, trustees and volunteers as Home-start has played a huge part in my life. I know however the determination and dedication of the staff will keep the scheme going over the fourth coming years and I wish them every success in all that they do. hildren will have Improved emotional he(th and well being 88 ChRdren wlll be less socially isolated 89 Children will have Improved sell confidence / Communicatlon Skllls J1 92 21 18 Health VBhor Sock71 Worker EaAy Hetp Olher HeoNh Sew Olher
RÉGISTERED COMPANY NUMBER: 04974145 (England and Wales) REGISTERED CHARITY NUMBER: 1102201 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR HOME-START DOVER DISTRICT Xeinadin Audit Ltd 12 Conqueror Ct Sittingbourne Kent MEIO 5BH
HOME-START DOVER DISTRlCt CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025 Page Report of the Trustees Report of the Independent Auditors Statement of Financial Activitie5 Balance Sheet io Notes to the Financial Statements 11 to 18 Detailed Statement of Financial Activities 19 to 20
HOME-START DOVER DISTRICT REPORT OF THE TRUSTEES for the Yea¥ Ended 31 March 2025 The tru5tee5 who are also director5 of the charity for the purpose5 of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities.. 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 ACTIVITIES Objectlves and aims The objectives for which Home-start is established are.. To safeguard, protect and preserve the good health, both mental and physical, of children and parent5. To prevent cruelty to or maltreatment of children. To relieve sickness, 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 environs. In furtherance of the foregoing, but for no other purpose, Home-start Dover District shall have the following powers: Obtain, collect and receive money and funds by way of contribution5, donations, affiliation fees, subscriptions. legacies, grants and any other lawful method. and accept and receive gifts of property of any description whether subject to any special trusts or not provided that Home-start Dover District shall not undertake any permanent trading activities in raising funds for the said objects. Procure and provide information. Procure to be written and print, publish, issue and circulate gratuitously or otherwise any reports or periodical5, books, pamphlets, leaflets or other documents. Arrange and provide for or join in arranging and providing for the holding of exhibition5, meetings, lectures and classes. Promote, advance or undertake organised 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 thlngs as are necessary for the attainment of the above objects, or any of them including the holding of property and raisinB 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 DISTRIC[ REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 ACHIEVEMENTS AND PERFORMANCE Charitable activities At the beginning of the financial year we had a deficit budget of approximately £65,000. During the year we managed to obtain additional funding and donations which resulted in an overall surplus of £2,055 at the end of the financial year. In April 2023 the Charity was successful with a 3 Year Big Lottery Grant of £287,646 and in July 2023 a 3 year grant of £98,361 was awarded by the Trusthouse Charitable Foundation towards our Embrace Project. We have received a I year grant of £20,000 from Garfield Weston and £4,000 from Mrs towards our Embrace Project Smith and Mount Trust both also for the Embrace Project. In 2023 we received 3 year fltnding of £30,0001£IO,00 per yearl through the Kent Community Foundation to fund the FamSly Groups. We were also successful with a Lottery Awards For All grant of £18,003 to fund our Family Groups. We received a 3 year grant of 45,0001£15,000 per year) from Colyer Fergusson and £5,000 from the Phillip and Connie Foundation to fund our Outreach Project. We have also received funding from SGN to work in partnership with them for 2 years. 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 5UPPOrt many families through our home-visiting support and also through our Outreach Projects and Family Groups. Total incoming resources for the year saw an increase from £192,435 to £213,319. Total expenditure decreased from £233,522 to £211,264. 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 whlch represents extremely good value for money and a valued support to many famllles FINANCIAL REVIEW Flnan¢lal position As prevlously stated total incoming resources for the year saw an increase from £192,435 to £213,319. Total expenditure decreased from £233,522 to £211,264. This resulted in small surplus of £404 whereas the previou5 year incurred a deficit of £41,087. The financial performance of the charity saw a slight increase in reserves going forward, wlth £206.132, part of which is rlng-fenced for redundancy costs. Principal funding sources The charity is dependant on grants. In April 2023 the Charity was successful with a 3 Year Big Lottery Grant of £287,646 and in July 2023 a 3 year grant of £98,361 was awarded by the Trusthou5e CharStable Foundation towards our Embrace Project. We have received a l year grant of £20,000 from Garfield Weston and £4,000 from Mrs towards our Embrace Project Smith and Mount Trust both also for the Embrace Project. In 2023 we received 3 year funding of £30,0001£IO,00 per yearl through the Kent Community Foundation to fund the Family Groups. We were also successful with a Lottery Awards For All grant of £18,003 to fund our Family Groups. We received a 3 year grant of 45,0001£15,000 per yearl from Colyer Fergusson and £5,000 from the Phillip and Connie Foundation to fund our Outreach Project. We have also received funding from SGN to work in partnership with them for 2 years. Page 2
HOME-START DOVER DISTRIC[ REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 FINANCIAL REVIEW ReseNes policy The Trustees have agreed to maintain a minimum of six months up to a maximum of one year's running costs as prudent measure to protect the charity against loss of major or core funding and any redundancy payment obligations or unforeseen circumstances. This policy is regularly reviewed and amended annually. FUTURE PLANS Additional grants through funders and working in partnership with other Organisation5 are always being looked into to secure additional funding in the future. Trustees regularly monitor the funding and Cash Flows and funding applications 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 its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Company number 04974145 (England and Wales) Reglstered Chaylty number 1102201 Registered office The Ark Noah's Ark Road Tower Hamlets Dover Kent CT17 ODD Trustees Mr G Hutchlson Ireslgned 2.4.251 Mrs A Papworth M5 P R Wheeler Mrs D P Cawsey Ms M P Stephens Ms D Crosslev M5 S Hindle ABRees Mr P Gates (resigned 2.4.251 Mrs J Wood Company Secretary Ms S Letchford Page 3
HOME-START DOVER DISTRICT REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 REFERENCE AND ADMINISTRATIVE DETAILS Auditors Xeinadin Audit Ltd 12 Conqueror Ct Sittingbourne Kent MEIO 5BH 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 webslte www.home-startdoverdistrict.org.uk. The trustees 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 also 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 Iunlted Kingdom Generally Accepted Accounting Prartl¢el. 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 incoming resources and application of resource5, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are requlred to select suitable accounting policies and then apply them consi5tently,' observe the methods and principles in the Charity SORP,. make judgements and estimates that are reasonable and prudent,. prepare the financial statement5 on the going concern ba515 unless It is inappropriate to presume that the charitable company will continue in business. The trustees are responslble 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 safeguardlng 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 auditors 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 . signed on its behalf bv.. Page 4
HOME-START DOVER DISTRICT REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 Ms P R Wheeler- Trustee Page 5
REPORT OF THE INDEPENDENT AUDITORSTO THE MEMBERS OF HOME-START DOVER DISTRICT Opinion We have audited the financial statements of Home-start Dover District Ithe 'charitable company'l for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including 3 Summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standard5 (United Kingdom Generally Accepted Accounting Practicel. In our opinion the financial statements: give a true and fair view of the state of the charitable company'5 affairs as at 31 March 2025 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 requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI11SAs IUKII and applicable law. Our responsibllities under those standards are further described in the Auditors, responsibilities for the audit of the rinancial statements Section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S 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. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis 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 conditions 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 authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are descrlbed in the relevant sections of this report. Other Informatlon The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. Our oplnlon on the financial statements does not cover the other information 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 audit 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 financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, 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 nothin8 to report in this regard. Oplnlons on other matters prescrlbed by the Compantes Act 2006 In our opinion, based on the work undertaken in the course of the audit.. 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 wlth applicable legal requirements. Page 6
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF HOME-START DOVER DISTRICT Matters on which we are required 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 disclosures 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 trustee5 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. Responslbllltle5 of trustees As explained more fully in the Statement of Trustees, Responsibilities, the trustees Iwho are also the director5 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 preparing the financial statements, 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 basis 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 responslbllltles for the audit of the financlal 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 detecting irregularities, including fraud is detailed below: Our objectives in performing the audSt are to identify and assess the risk of material misstatement in the financial statements due to fraud and error and to obtain sufficient audit evidence to support this. We a150 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. Dlscussing with management the controls used to reduce the risk of fraud, and testing these accordingly. Evaluating the overall presentation of the financial statements to determlne whether the financial statement5 represent the underlying transactions 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. Page 7
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBER5 OF HOME-START DOVER DISTRICT Use of our report This report Is made solely to the charitable company's members, 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 members as a body, for our audit work, for thi5 report. or for the opinions we have formed. Nicholas Hume Isenior Statutory Auditor) for and on behalf of Xeinadin Audit Ltd 12 Conqueror Ct Sittingbourne Kent MEIO 5BH Date-............................................. Page 8
HOME-START DOVER DISTRICT STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2025 31.3.25 Total funds 31.3.24 Total funds Unrestricted funds Restricted fund5 Notes INCOME AND ENDOWMENTS FROM Donations and legacies 24,221 186.514 210,735 189,412 Investment income 2,584 2,584 3,022 Total 26.805 186,514 213,319 192,434 EXPENDITURE ON Charltable activities Family Support- Home Start Outreach 52,962 132,245 26,057 185,207 26,057 209,766 23,756 Total 52,962 158,302 211,264 233,522 NET INCOME/IEXPENDITURE} 126,1571 28,212 2,055 141,0881 RECONCILIATION OF FUNDS Total funds brought forward 157,933 46.144 204,077 245,165 TOTAL FUNDS CARRIED FORWARD 131,776 74,356 206,132 204.077 The notes form part of these financial statements Page 9
HOME-START DOVER DISTRicr BALANCE SHEET 31 March 2025 31.3.25 Total funds 31.3.24 Total funds Unrestricted funds Restricted funds Notes FIXED ASSETS Tangible assets 4,583 2,324 6.907 8.318 CURRENT ASSETS Debtors Cash at bank and in hand 335 130,222 335 220,413 349 221,434 90,191 130,557 90,191 220,748 221,783 CREDITORS Amounts falling due within one year 13,3641 118,1591 121.5231 126,0241 NET CURRENT ASSETS 127,193 72,032 199,225 195,759 TOTAL ASSETS LESS CURRENT LIABILITIES 131,776 74,356 206,132 204,077 NET ASSETS 131,776 74,356 206,132 204,077 FUNDS Unrestricted funds Restricted funds io 131,776 74.356 157,933 46,144 TOTAL FUNDS 206,132 204,077 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The f'nancia statements were approved by the Board of Trustees and authorised for issue ..kn.i.¥.. and were signed on its behalf by.. on Ms P R Wheeler- Trustee The notes form part of these financial statements Page 10
HOME-START DOVER DISTRicr NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 202S 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 Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20151,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Iieland, and the Companles Act 2006. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activitie5 once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expendSture as sootb as there is a legal or constructive obligation committing the charity to that expendlture, 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 costs cannot be directly attributed to particular headings they have been allocated to adivitles on a basis consistent with the use of resources. Allocation and apportionment of costs Support costs include central functions and have been allocated to activity cost categories on a basi5 conslstent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over it5 estimated useful life. Plènt and machinery Computer equipment 25% on reducing balance 25% on reducing balance Taxatlon 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 withSn the oble¢ts of the charity. Restrictions arise when specified by the dorbor 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 financSal statements. Penslon costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Page 11 continued...
HOME-START DOVER DISTRICT NOTES TO THE FINANCIAL STATEMENTS. continued for the Year Ended 31 March 2025 ACCOUNTING POIICIES- continued Going concern These financial statement5 have been prepared on the going basi5. The Trustees have considered the uncertainties in relation to the charity's future funding Iset out in the trustees report pages I to 41 ènd are confident of the charity's ability to continue as a going concern. INVESTMENT INCOME 31.3.25 31.3.24 Deposit account interest 2,584 3,022 CHARITABLE ACTIVITIES COSTS Direct Cost5 Support Costs Totals Family Support- Home Start Outreach 171,747 26,057 13,460 185,207 26,057 197,804 13,460 211,264 Famlly Support: Home-start Dover District offers 5UPPOrt. friendship, emotional and practical help to parents with young children. Home-start Dover District offers a unique service, recruiting and training volunteers who have parenting experience - to visit families at home who have at least one child aged five and under to offer informal. friendly and confldentlal support. In addition to this we also offer emotional and practical support through two family groups. All our service5 help give children the best possible start in life. Home-5tart 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 Distrlct a150 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 12 continued..
HOME-START DOVER DISTRICT NOTES TO THE FINANCIALSTATEMENTS- continued for the Year Ended 31 March 2025 NET INCOMEIIEXPENDITURE) Net income/lexpenditurel is stated after charging/lcreditingl: 31.3.25 31.3.24 Auditors, remuneration Depreciation - owned assets other operating leases 2,226 1,411 15,379 2,033 1,412 23,756 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses There were no trustees. expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS The average monthly number of employees during the year was as follows.. 31.3.25 31.3.24 Staff No employees received emoluments in excess of £60,000. TANGIBLE FIXED ASSETS Freehold property Plant and machinerv Computer equlpment Totals COST At l April 2024 and 31 March 2025 4,082 19,842 14,672 38,596 DEPRECIATION At l April 2024 Charge for year 19,326 171 10,952 1,240 30,278 1,411 At 31 March 2025 19,497 12,192 31,689 NET 800K VALUE At 31 March 2025 4,082 345 2,480 6,907 At 31 March 2024 4,082 516 3,720 8,318 Page 13 continued...
HOME-START DOVER DISTRICT NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2025 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Prepayments and accrued income 335 349 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Social security and other taxes Other creditors Accruals and deferred income 5,950 38 20,036 1,230 20,293 21,523 26,024 io. MOVEMENT IN FUNDS Net movement in funds At 31.3.25 At 1.4.24 Unrestricted fund5 Families & Volunteers 157.933 126,1571 131,776 Restricted funds Early Help Grant Young and Pregnant support Big Lottery Funding Children in Need National Lottery Awards for All Colyer Fergusson Charitable Trust Trust House Charitable Foundation 4,138 700 23,397 1,822 124 4,262 700 49,477 1,807 1,651 15,000 1.459 26,080 1151 1,651 15,000 1.087 372 46,144 28,212 74,356 TOTAL FUNDS 204,077 2,055 206,132 Page 14 continued...
HOME-START DOVER DISTRICT NOTES TOTHE FINANCIAL STATEMENTS- contlnued for the Year Ended 31 March 2025 io. MOVEMENT IN FUNDS- continued Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrlcted funds Families & Volunteers 26,805 152,9621 126,1571 Restricted funds Early Help Grant Blg Lottery Funding Children in Need National Lottery Awards for All Colyer Fergusson Charitable Trust The Phlllip and Connie Phillips Foundation The Kent Community Fund Garfield Western Trust House Charitable Foundation 124 172,6321 1151 124 26.080 1151 1,651 98,712 1,651 15,000 5,000 13,374 20,000 32,777 115,0001 15,0001 113,3741 120,0001 132,4051 372 186,514 1158,3021 28,212 TOTAL FUNDS 213,319 {211,2641 2,055 Comparatlves for 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 Restrlcted 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 Fergu550n Charitable Trust The Phillip and Connie Phillips Foundation The Kent Community Fund Trust House Charitable Foundation 6,411 700 14,667 1,837 12,366 3,659 14,537 15.000 5,994 7,966 {2.273) 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 IS continued...
HOME-START DOVER DISTRlCt NOTES TO THE FINANCIALSTATEMENTS- continued for the Year Ended 31 March 2025 io. MOVEMENT IN FUNDS- Continued Comparative 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 funds Early Help Grant Big Lottery Funding Children in Need The Henry Smith Charity Charities Aid Foundation The KCC (Reconnect) Colyer Fergusson Charitable Trust The Phillip and Connie Phillips Foundation The Kent Community Fund Garfield Western Trust House Charitable Foundation 12,2731 185,7051 115) 112,3661 13,6591 114,5371 115,0001 112,6191 {21,9661 115,0011 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 {213,8771 136,9931 TOTAL FUNDS 192,434 1233,5221 141,0881 Page 16 continued...
HOME-START DOVER DISTRICT NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2025 io. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined position is as follows.. Net movement in funds At 31.3.25 At 1.4.23 Unrestricted funds Families & Volunteers 162,028 130,2521 131,776 Restrlcted fund5 Early Help Grant Young and Pregnant support Big Lottery Funding Children in Need National Lottery Awards for All The Henry Smith Charity Charities Aid Foundation The KCC IReconnectl Colyer Fergusson Charitable Trust The Phillip and Connie Phillips Foundation The Kent Community Fund Trust House Charitable Foundation 6,411 700 14,667 1,837 12,1491 4,262 700 49,477 1,807 1,651 34,810 1301 1,651 112,3661 13,6591 114,5371 12,366 3,659 14,537 15,000 5,994 7,966 15,000 15,9941 17,9661 1,459 1,459 83,137 18,7811 74,356 TOTAL FUNDS 245,165 139,0331 206,132 Page 17 continued...
HOME-START DOVER DISTRicr NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2025 io. MOVEMENT IN FUNDS- tontlnued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows., Incoming resourtes Resources expended Movement in funds Unrestrlrted funds Families & Volunteers 42,355 172,6071 130,2521 Restricted funds Early Help Grant Big Lottery Funding Children in Need National Lottery Awards for All The Henry Smith Charity Charities Aid Foundation The KCC (Reconnect) Colyer Fergusson Charitable Trust The Phillip and Connie Phillips Foundation The Kent Community Fund Garfield Western Trust House Charitable Foundation 12,1491 1158,3371 1301 12,1491 34,810 1301 1,651 112,3661 13,6591 114,5371 193,147 1,651 112,3661 13,6591 114,5371 130,0001 117,6191 135,3401 135,0011 163,1411 30,000 11,625 27,374 35,001 64,600 15,9941 17,9661 1,459 363,398 1372,1791 18,7811 TOTAL FUNDS 405,753 1444,7861 139,0331 ii. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. Page 18
HOME-START DOVER DISTRICT DETAILED STATEMENT OF FINANCIALACTIVITIES for the Year Ended 31 March 2025 31.3.25 31.3.24 INCOME AND ENDOWMENTS Donations and legacles Donations, gifts and legacies Grants 10,748 199,987 5,027 184,385 210,735 189,412 Investment Income Deposit account interest 2,584 3,022 Total Incomlng resources 213,319 192,434 EXPENDITURE Charltable activitie5 Wages Social security Pensions Rent and room hire Insurance Sundries Forum and hardship expenses Travelling and other expenses Subs & registration costs Welfare Costs Plant and machlnery Computer equipment 149,122 2,303 9,981 15,379 1,309 6,630 150,096 3,391 9,634 23,756 1,233 6,534 349 12,638 364 8,912 171 1,240 6.492 1,360 3,817 171 1.240 197,804 218,318 Support costs Management Telephone Postage and statSonery Provi51ons and sundries Home-StartTIG fee 1,164 1,087 2,865 3,464 934 1,121 1,456 5,043 8,580 8.554 Finance Bank charges 210 221 Informatlon technology Repairs and renewals 2.428 4,366 This page does not form part of the statutory financial statements Page 19
HOME-START DOVER DISTRICT DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2025 31.3.25 31.3.24 Informatlon tethnology Governance costs Auditors, remuneration AGM Expenses 2,226 16 2,033 30 2,242 2,063 Total resources expended 211,264 233,522 Net income/(expenditure) 2,055 141,088 This page does not form part of the statutory financial statements Page 20
RÉGISTERED COMPANY NUMBER: 04974145 (England and Wales) REGISTERED CHARITY NUMBER: 1102201 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR HOME-START DOVER DISTRICT Xeinadin Audit Ltd 12 Conqueror Ct Sittingbourne Kent MEIO 5BH
HOME-START DOVER DISTRlCt CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025 Page Report of the Trustees Report of the Independent Auditors Statement of Financial Activitie5 Balance Sheet io Notes to the Financial Statements 11 to 18 Detailed Statement of Financial Activities 19 to 20
HOME-START DOVER DISTRICT REPORT OF THE TRUSTEES for the Yea¥ Ended 31 March 2025 The tru5tee5 who are also director5 of the charity for the purpose5 of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities.. 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 ACTIVITIES Objectlves and aims The objectives for which Home-start is established are.. To safeguard, protect and preserve the good health, both mental and physical, of children and parent5. To prevent cruelty to or maltreatment of children. To relieve sickness, 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 environs. In furtherance of the foregoing, but for no other purpose, Home-start Dover District shall have the following powers: Obtain, collect and receive money and funds by way of contribution5, donations, affiliation fees, subscriptions. legacies, grants and any other lawful method. and accept and receive gifts of property of any description whether subject to any special trusts or not provided that Home-start Dover District shall not undertake any permanent trading activities in raising funds for the said objects. Procure and provide information. Procure to be written and print, publish, issue and circulate gratuitously or otherwise any reports or periodical5, books, pamphlets, leaflets or other documents. Arrange and provide for or join in arranging and providing for the holding of exhibition5, meetings, lectures and classes. Promote, advance or undertake organised 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 thlngs as are necessary for the attainment of the above objects, or any of them including the holding of property and raisinB 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 DISTRIC[ REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 ACHIEVEMENTS AND PERFORMANCE Charitable activities At the beginning of the financial year we had a deficit budget of approximately £65,000. During the year we managed to obtain additional funding and donations which resulted in an overall surplus of £2,055 at the end of the financial year. In April 2023 the Charity was successful with a 3 Year Big Lottery Grant of £287,646 and in July 2023 a 3 year grant of £98,361 was awarded by the Trusthouse Charitable Foundation towards our Embrace Project. We have received a I year grant of £20,000 from Garfield Weston and £4,000 from Mrs towards our Embrace Project Smith and Mount Trust both also for the Embrace Project. In 2023 we received 3 year fltnding of £30,0001£IO,00 per yearl through the Kent Community Foundation to fund the FamSly Groups. We were also successful with a Lottery Awards For All grant of £18,003 to fund our Family Groups. We received a 3 year grant of 45,0001£15,000 per year) from Colyer Fergusson and £5,000 from the Phillip and Connie Foundation to fund our Outreach Project. We have also received funding from SGN to work in partnership with them for 2 years. 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 5UPPOrt many families through our home-visiting support and also through our Outreach Projects and Family Groups. Total incoming resources for the year saw an increase from £192,435 to £213,319. Total expenditure decreased from £233,522 to £211,264. 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 whlch represents extremely good value for money and a valued support to many famllles FINANCIAL REVIEW Flnan¢lal position As prevlously stated total incoming resources for the year saw an increase from £192,435 to £213,319. Total expenditure decreased from £233,522 to £211,264. This resulted in small surplus of £404 whereas the previou5 year incurred a deficit of £41,087. The financial performance of the charity saw a slight increase in reserves going forward, wlth £206.132, part of which is rlng-fenced for redundancy costs. Principal funding sources The charity is dependant on grants. In April 2023 the Charity was successful with a 3 Year Big Lottery Grant of £287,646 and in July 2023 a 3 year grant of £98,361 was awarded by the Trusthou5e CharStable Foundation towards our Embrace Project. We have received a l year grant of £20,000 from Garfield Weston and £4,000 from Mrs towards our Embrace Project Smith and Mount Trust both also for the Embrace Project. In 2023 we received 3 year funding of £30,0001£IO,00 per yearl through the Kent Community Foundation to fund the Family Groups. We were also successful with a Lottery Awards For All grant of £18,003 to fund our Family Groups. We received a 3 year grant of 45,0001£15,000 per yearl from Colyer Fergusson and £5,000 from the Phillip and Connie Foundation to fund our Outreach Project. We have also received funding from SGN to work in partnership with them for 2 years. Page 2
HOME-START DOVER DISTRIC[ REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 FINANCIAL REVIEW ReseNes policy The Trustees have agreed to maintain a minimum of six months up to a maximum of one year's running costs as prudent measure to protect the charity against loss of major or core funding and any redundancy payment obligations or unforeseen circumstances. This policy is regularly reviewed and amended annually. FUTURE PLANS Additional grants through funders and working in partnership with other Organisation5 are always being looked into to secure additional funding in the future. Trustees regularly monitor the funding and Cash Flows and funding applications 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 its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Company number 04974145 (England and Wales) Reglstered Chaylty number 1102201 Registered office The Ark Noah's Ark Road Tower Hamlets Dover Kent CT17 ODD Trustees Mr G Hutchlson Ireslgned 2.4.251 Mrs A Papworth M5 P R Wheeler Mrs D P Cawsey Ms M P Stephens Ms D Crosslev M5 S Hindle ABRees Mr P Gates (resigned 2.4.251 Mrs J Wood Company Secretary Ms S Letchford Page 3
HOME-START DOVER DISTRICT REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 REFERENCE AND ADMINISTRATIVE DETAILS Auditors Xeinadin Audit Ltd 12 Conqueror Ct Sittingbourne Kent MEIO 5BH 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 webslte www.home-startdoverdistrict.org.uk. The trustees 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 also 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 Iunlted Kingdom Generally Accepted Accounting Prartl¢el. 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 incoming resources and application of resource5, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are requlred to select suitable accounting policies and then apply them consi5tently,' observe the methods and principles in the Charity SORP,. make judgements and estimates that are reasonable and prudent,. prepare the financial statement5 on the going concern ba515 unless It is inappropriate to presume that the charitable company will continue in business. The trustees are responslble 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 safeguardlng 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 auditors 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 . signed on its behalf bv.. Page 4
HOME-START DOVER DISTRICT REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 Ms P R Wheeler- Trustee Page 5
REPORT OF THE INDEPENDENT AUDITORSTO THE MEMBERS OF HOME-START DOVER DISTRICT Opinion We have audited the financial statements of Home-start Dover District Ithe 'charitable company'l for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including 3 Summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standard5 (United Kingdom Generally Accepted Accounting Practicel. In our opinion the financial statements: give a true and fair view of the state of the charitable company'5 affairs as at 31 March 2025 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 requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI11SAs IUKII and applicable law. Our responsibllities under those standards are further described in the Auditors, responsibilities for the audit of the rinancial statements Section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S 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. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis 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 conditions 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 authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are descrlbed in the relevant sections of this report. Other Informatlon The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. Our oplnlon on the financial statements does not cover the other information 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 audit 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 financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, 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 nothin8 to report in this regard. Oplnlons on other matters prescrlbed by the Compantes Act 2006 In our opinion, based on the work undertaken in the course of the audit.. 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 wlth applicable legal requirements. Page 6
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF HOME-START DOVER DISTRICT Matters on which we are required 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 disclosures 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 trustee5 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. Responslbllltle5 of trustees As explained more fully in the Statement of Trustees, Responsibilities, the trustees Iwho are also the director5 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 preparing the financial statements, 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 basis 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 responslbllltles for the audit of the financlal 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 detecting irregularities, including fraud is detailed below: Our objectives in performing the audSt are to identify and assess the risk of material misstatement in the financial statements due to fraud and error and to obtain sufficient audit evidence to support this. We a150 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. Dlscussing with management the controls used to reduce the risk of fraud, and testing these accordingly. Evaluating the overall presentation of the financial statements to determlne whether the financial statement5 represent the underlying transactions 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. Page 7
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBER5 OF HOME-START DOVER DISTRICT Use of our report This report Is made solely to the charitable company's members, 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 members as a body, for our audit work, for thi5 report. or for the opinions we have formed. Nicholas Hume Isenior Statutory Auditor) for and on behalf of Xeinadin Audit Ltd 12 Conqueror Ct Sittingbourne Kent MEIO 5BH Date-............................................. Page 8
HOME-START DOVER DISTRICT STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2025 31.3.25 Total funds 31.3.24 Total funds Unrestricted funds Restricted fund5 Notes INCOME AND ENDOWMENTS FROM Donations and legacies 24,221 186.514 210,735 189,412 Investment income 2,584 2,584 3,022 Total 26.805 186,514 213,319 192,434 EXPENDITURE ON Charltable activities Family Support- Home Start Outreach 52,962 132,245 26,057 185,207 26,057 209,766 23,756 Total 52,962 158,302 211,264 233,522 NET INCOME/IEXPENDITURE} 126,1571 28,212 2,055 141,0881 RECONCILIATION OF FUNDS Total funds brought forward 157,933 46.144 204,077 245,165 TOTAL FUNDS CARRIED FORWARD 131,776 74,356 206,132 204.077 The notes form part of these financial statements Page 9
HOME-START DOVER DISTRicr BALANCE SHEET 31 March 2025 31.3.25 Total funds 31.3.24 Total funds Unrestricted funds Restricted funds Notes FIXED ASSETS Tangible assets 4,583 2,324 6.907 8.318 CURRENT ASSETS Debtors Cash at bank and in hand 335 130,222 335 220,413 349 221,434 90,191 130,557 90,191 220,748 221,783 CREDITORS Amounts falling due within one year 13,3641 118,1591 121.5231 126,0241 NET CURRENT ASSETS 127,193 72,032 199,225 195,759 TOTAL ASSETS LESS CURRENT LIABILITIES 131,776 74,356 206,132 204,077 NET ASSETS 131,776 74,356 206,132 204,077 FUNDS Unrestricted funds Restricted funds io 131,776 74.356 157,933 46,144 TOTAL FUNDS 206,132 204,077 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The f'nancia statements were approved by the Board of Trustees and authorised for issue ..kn.i.¥.. and were signed on its behalf by.. on Ms P R Wheeler- Trustee The notes form part of these financial statements Page 10
HOME-START DOVER DISTRicr NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 202S 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 Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20151,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Iieland, and the Companles Act 2006. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activitie5 once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expendSture as sootb as there is a legal or constructive obligation committing the charity to that expendlture, 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 costs cannot be directly attributed to particular headings they have been allocated to adivitles on a basis consistent with the use of resources. Allocation and apportionment of costs Support costs include central functions and have been allocated to activity cost categories on a basi5 conslstent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over it5 estimated useful life. Plènt and machinery Computer equipment 25% on reducing balance 25% on reducing balance Taxatlon 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 withSn the oble¢ts of the charity. Restrictions arise when specified by the dorbor 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 financSal statements. Penslon costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Page 11 continued...
HOME-START DOVER DISTRICT NOTES TO THE FINANCIAL STATEMENTS. continued for the Year Ended 31 March 2025 ACCOUNTING POIICIES- continued Going concern These financial statement5 have been prepared on the going basi5. The Trustees have considered the uncertainties in relation to the charity's future funding Iset out in the trustees report pages I to 41 ènd are confident of the charity's ability to continue as a going concern. INVESTMENT INCOME 31.3.25 31.3.24 Deposit account interest 2,584 3,022 CHARITABLE ACTIVITIES COSTS Direct Cost5 Support Costs Totals Family Support- Home Start Outreach 171,747 26,057 13,460 185,207 26,057 197,804 13,460 211,264 Famlly Support: Home-start Dover District offers 5UPPOrt. friendship, emotional and practical help to parents with young children. Home-start Dover District offers a unique service, recruiting and training volunteers who have parenting experience - to visit families at home who have at least one child aged five and under to offer informal. friendly and confldentlal support. In addition to this we also offer emotional and practical support through two family groups. All our service5 help give children the best possible start in life. Home-5tart 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 Distrlct a150 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 12 continued..
HOME-START DOVER DISTRICT NOTES TO THE FINANCIALSTATEMENTS- continued for the Year Ended 31 March 2025 NET INCOMEIIEXPENDITURE) Net income/lexpenditurel is stated after charging/lcreditingl: 31.3.25 31.3.24 Auditors, remuneration Depreciation - owned assets other operating leases 2,226 1,411 15,379 2,033 1,412 23,756 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses There were no trustees. expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS The average monthly number of employees during the year was as follows.. 31.3.25 31.3.24 Staff No employees received emoluments in excess of £60,000. TANGIBLE FIXED ASSETS Freehold property Plant and machinerv Computer equlpment Totals COST At l April 2024 and 31 March 2025 4,082 19,842 14,672 38,596 DEPRECIATION At l April 2024 Charge for year 19,326 171 10,952 1,240 30,278 1,411 At 31 March 2025 19,497 12,192 31,689 NET 800K VALUE At 31 March 2025 4,082 345 2,480 6,907 At 31 March 2024 4,082 516 3,720 8,318 Page 13 continued...
HOME-START DOVER DISTRICT NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2025 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Prepayments and accrued income 335 349 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Social security and other taxes Other creditors Accruals and deferred income 5,950 38 20,036 1,230 20,293 21,523 26,024 io. MOVEMENT IN FUNDS Net movement in funds At 31.3.25 At 1.4.24 Unrestricted fund5 Families & Volunteers 157.933 126,1571 131,776 Restricted funds Early Help Grant Young and Pregnant support Big Lottery Funding Children in Need National Lottery Awards for All Colyer Fergusson Charitable Trust Trust House Charitable Foundation 4,138 700 23,397 1,822 124 4,262 700 49,477 1,807 1,651 15,000 1.459 26,080 1151 1,651 15,000 1.087 372 46,144 28,212 74,356 TOTAL FUNDS 204,077 2,055 206,132 Page 14 continued...
HOME-START DOVER DISTRICT NOTES TOTHE FINANCIAL STATEMENTS- contlnued for the Year Ended 31 March 2025 io. MOVEMENT IN FUNDS- continued Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrlcted funds Families & Volunteers 26,805 152,9621 126,1571 Restricted funds Early Help Grant Blg Lottery Funding Children in Need National Lottery Awards for All Colyer Fergusson Charitable Trust The Phlllip and Connie Phillips Foundation The Kent Community Fund Garfield Western Trust House Charitable Foundation 124 172,6321 1151 124 26.080 1151 1,651 98,712 1,651 15,000 5,000 13,374 20,000 32,777 115,0001 15,0001 113,3741 120,0001 132,4051 372 186,514 1158,3021 28,212 TOTAL FUNDS 213,319 {211,2641 2,055 Comparatlves for 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 Restrlcted 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 Fergu550n Charitable Trust The Phillip and Connie Phillips Foundation The Kent Community Fund Trust House Charitable Foundation 6,411 700 14,667 1,837 12,366 3,659 14,537 15.000 5,994 7,966 {2.273) 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 IS continued...
HOME-START DOVER DISTRlCt NOTES TO THE FINANCIALSTATEMENTS- continued for the Year Ended 31 March 2025 io. MOVEMENT IN FUNDS- Continued Comparative 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 funds Early Help Grant Big Lottery Funding Children in Need The Henry Smith Charity Charities Aid Foundation The KCC (Reconnect) Colyer Fergusson Charitable Trust The Phillip and Connie Phillips Foundation The Kent Community Fund Garfield Western Trust House Charitable Foundation 12,2731 185,7051 115) 112,3661 13,6591 114,5371 115,0001 112,6191 {21,9661 115,0011 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 {213,8771 136,9931 TOTAL FUNDS 192,434 1233,5221 141,0881 Page 16 continued...
HOME-START DOVER DISTRICT NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2025 io. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined position is as follows.. Net movement in funds At 31.3.25 At 1.4.23 Unrestricted funds Families & Volunteers 162,028 130,2521 131,776 Restrlcted fund5 Early Help Grant Young and Pregnant support Big Lottery Funding Children in Need National Lottery Awards for All The Henry Smith Charity Charities Aid Foundation The KCC IReconnectl Colyer Fergusson Charitable Trust The Phillip and Connie Phillips Foundation The Kent Community Fund Trust House Charitable Foundation 6,411 700 14,667 1,837 12,1491 4,262 700 49,477 1,807 1,651 34,810 1301 1,651 112,3661 13,6591 114,5371 12,366 3,659 14,537 15,000 5,994 7,966 15,000 15,9941 17,9661 1,459 1,459 83,137 18,7811 74,356 TOTAL FUNDS 245,165 139,0331 206,132 Page 17 continued...
HOME-START DOVER DISTRicr NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2025 io. MOVEMENT IN FUNDS- tontlnued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows., Incoming resourtes Resources expended Movement in funds Unrestrlrted funds Families & Volunteers 42,355 172,6071 130,2521 Restricted funds Early Help Grant Big Lottery Funding Children in Need National Lottery Awards for All The Henry Smith Charity Charities Aid Foundation The KCC (Reconnect) Colyer Fergusson Charitable Trust The Phillip and Connie Phillips Foundation The Kent Community Fund Garfield Western Trust House Charitable Foundation 12,1491 1158,3371 1301 12,1491 34,810 1301 1,651 112,3661 13,6591 114,5371 193,147 1,651 112,3661 13,6591 114,5371 130,0001 117,6191 135,3401 135,0011 163,1411 30,000 11,625 27,374 35,001 64,600 15,9941 17,9661 1,459 363,398 1372,1791 18,7811 TOTAL FUNDS 405,753 1444,7861 139,0331 ii. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. Page 18
HOME-START DOVER DISTRICT DETAILED STATEMENT OF FINANCIALACTIVITIES for the Year Ended 31 March 2025 31.3.25 31.3.24 INCOME AND ENDOWMENTS Donations and legacles Donations, gifts and legacies Grants 10,748 199,987 5,027 184,385 210,735 189,412 Investment Income Deposit account interest 2,584 3,022 Total Incomlng resources 213,319 192,434 EXPENDITURE Charltable activitie5 Wages Social security Pensions Rent and room hire Insurance Sundries Forum and hardship expenses Travelling and other expenses Subs & registration costs Welfare Costs Plant and machlnery Computer equipment 149,122 2,303 9,981 15,379 1,309 6,630 150,096 3,391 9,634 23,756 1,233 6,534 349 12,638 364 8,912 171 1,240 6.492 1,360 3,817 171 1.240 197,804 218,318 Support costs Management Telephone Postage and statSonery Provi51ons and sundries Home-StartTIG fee 1,164 1,087 2,865 3,464 934 1,121 1,456 5,043 8,580 8.554 Finance Bank charges 210 221 Informatlon technology Repairs and renewals 2.428 4,366 This page does not form part of the statutory financial statements Page 19
HOME-START DOVER DISTRICT DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2025 31.3.25 31.3.24 Informatlon tethnology Governance costs Auditors, remuneration AGM Expenses 2,226 16 2,033 30 2,242 2,063 Total resources expended 211,264 233,522 Net income/(expenditure) 2,055 141,088 This page does not form part of the statutory financial statements Page 20