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2021-03-31-accounts

Home-Start Sutton Annual Report & Financial Statements 31[st] March 2021

Home-Start Sutton, a company limited by guarantee no 05165417. Charity no. 1104960 Registered office: Alexandra Gardens Children’s Resource Centre, Stanley Road, Carshalton SM5 4LJ

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CONTENTS Page
Contents 1
Reference and Administrative Details of the Charity 2
Chairperson’s Statement 3
Report of the Board of Trustees 5
Independent Examiner’s Report 16
Statement of Financial Activities (incorporating Income &
Expenditure Report) 18
Balance Sheet 19
Notes to the Financial Statements 20
Staff and Volunteers 31
Acknowledgements 32

1

Charity Number 1104960
Company Number
05165417
Principal Office and Registered Office
Alexandra Gardens Children’s Resource Centre
Stanley Road
Carshalton
Surrey SM5 4LJ
Telephone 020 8647 6501
Email admin@homestartsutton.org.uk
Trustees Janet Mountford Chair
Frances Smith Treasurer
Fran Boto
Peter Thomas
Tracey Holland
Pamela Roberts
Michele Rivers
Company Secretary
Judith Hamilton (Armstrong)
Scheme Manager
Judith Armstrong
Independent Examiner
Philip Warner
108 Augustus Road
London SW19 6ER
Bankers
Co-operative Bank plc
P.O.Box 250
Delf House
Southway
Skelmersdale WN8 6WT
Charities Official Investment Fund
80 Cheapside
London EC2V 6DZ
Advisors Shona Newmark Employment Law Advisor
Personnel and Forward Planning Sub-Group
Janet Mountford
Frances Smith
Pamela Roberts
Michele Rivers

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Home-Start Sutton

Chairperson’s Report

This has been the most extraordinary year in the existence of Home-Start Sutton. It has been my continuing privilege to be Chair of Trustees and I have watched in awe and admiration at the commitment and dedication of all of our staff and volunteers through this year. I make no apology for this report being different to other years and thankfully as I write there finally looks as though there is likely to be some return to a new normal as the summer progresses.

In March 2020 our complete service offer had to be immediately shut to both groups and home visiting personal contact and rapidly restructured to home working for staff and volunteers. All ongoing support to families transferred to ‘phone and Zoom. Initially this was difficult for all and required the Co-ordinators and Judith as Manager to handle not only the anxieties of families but also of our valiant volunteers alongside their own home and domestic circumstances. As the situation unfolded and restrictions eased and tightened services were risk assessed and pivoted accordingly. We were able to have socially distanced volunteer and family contact outdoors in the summer and in the autumn the groups and parenting programmes re-opened, until January, albeit with reduced numbers and safety measures in place.

Families are referred to us with problems and issues requiring a wide range of professional support and with lockdown anxieties and tensions were significantly raised within many families. On top of those documented worries came parental home working and home schooling, which affected the majority of our families, and Covid itself all making provision of family support to be more vital.

A significant number of our families experience low mood, parenting issues and around 30% at any time some element of domestic abuse. I am so grateful to the volunteers, many whilst self-isolating or shielding, who endeavoured to continue phone support with weekly calls and for some, later in the summer, who undertook some park walk and talk sessions.

As an organisation we became an integral part of the local authority response to Covid and delivered practical doorstep support to large numbers of families unable to leave home over many weeks. This was undertaken on top of the day job supporting families and at all hours and days of the week. We have also been recognised as a key organisation locally and have benefitted from some financial support from the borough.

Life is slowly returning to a stage where some face-to-face work and groups are restarting, referrals are steadily increasing again and thanks to some new funding we have been able to recruit a new co-ordinator and two support staff following the retirement of Zena Leaver at Christmas after 34 years as our administrator. Our grateful thanks to her for her loyalty and service to Home-Start and we all wish her very well in her retirement.

Through this very difficult year we have been one of two Mayoral charities. Unfortunately most fund raising events have had to be cancelled, though the creativity of the committee with Christine Lyndsay at the helm resulted in a number of remote/online events and still raised vital funds for the two charities. We are delighted that the Mayor has confirmed that we will remain one of her charities for a second year.

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Home-Start Sutton

In conclusion I wish to thank all volunteers, supporters, trustees and particularly Judith and her staff for the extraordinary way everyone has dealt with this year, and, despite it all there have been some lighter moments to enjoy and even a few laughs!

Janet Mountford July 2021

The Trustees are pleased to present the report and financial statements of Home-Start Sutton for the year ended 31st March 2021. The report explains the activities of the

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Home-Start Sutton

charity that have made a significant contribution to the charity’s purpose and provide public benefit.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

Home-Start Sutton was incorporated by guarantee on 29th June 2004. It has no share capital and is a registered charity. In the event of the company being wound up the guarantee of each member is limited to £1. The governing document is the Memorandum and Articles of Association of the company and members of the Board of Trustees are the Directors of the company. The reference and administrative details of the charity are set out on page 2.

Appointment of Trustees

Under the Memorandum and Articles of Association the Trustees are elected at the Annual General Meeting. The Trustees appoint the officers of the charity (Chair, ViceChair, Treasurer and Secretary). The Trustees may subsequently co-opt any person duly qualified, to be a Trustee and that person will hold office until the next Annual General Meeting.

Officers and Trustees are elected to serve for a period of three years after which they must retire and can offer themselves for re-election at the next Annual General Meeting. All Trustees must be members of Home-Start Sutton.

The full complement of the Board of Trustees is 12 people. Whilst it is the charity’s goal to maintain a full complement of Trustees, vacancies can exist as the charity endeavours to find suitable candidates. Trustees are sought in a variety of ways, including recommendation from existing Trustees, staff and supporters. When seeking new Trustees the Board carefully considers the skills and knowledge needed to support the on-going development of the charity and to that end seek people with relevant experience and expertise. Potential Trustees are scrutinised by two officers of the charity and are subject to interview.

Trustee Induction and Training

New Trustees undertake an induction programme with the Manager of the charity. This programme explains their duties and responsibilities as a Trustee and includes a tour of the office and an overview of the operations of the charity. Each year the Trustees, along with all the staff and volunteers undertake mandatory Safeguarding Training. On-going training is available to the Trustees through the Home-Start UK national organisation, Community Action Sutton and appropriate ad-hoc training courses as identified by the charity or individual trustees.

Trustee Responsibilities

The Trustees (who are also directors of Home-Start Sutton for the purposes of company law) are responsible for preparing the Trustee Annual Report and Financial Statements in accordance with applicable law and United Kingdom generally accepted accounting practice (UKGAAP).

Company law requires that the Trustees prepare financial statements for each financial year that give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including income and

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expenditure, for that period. In preparing these financial statements, the Board of Trustees are required to:-

The Board of Trustees is responsible for keeping proper accounting records. These must disclose with reasonable accuracy, at any time, the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Company law also requires that the Board of Trustees pay due regard to the public benefit guidance published by the Charity Commission and have a duty to achieve the purposes of the charitable company. In setting the charity’s objectives, planning its activities and reviewing all proposed activities, the Trustees have given careful consideration to the Charity Commission’s general guidance on public benefit. The Trustees review and approve the annual budget and periodically review the financial performance and reports of the company to ensure that it is operating in a manner consistent with achieving its purposes. In addition, the Trustees are of the opinion that the policies and procedures in place are sufficiently robust to ensure that the company achieves its purpose.

A scheme of delegation is in place and day-to-day responsibility for the running of the charity lies with the Scheme Manager, Judith Armstrong. As such, she is responsible for operating within the framework of the policies, forward plan and budgets to ensure the charity delivers the services specified and achieved its key performance indicators. In addition, the Manager is responsible for individual supervision of the staff team and ensuring that both the staff and the scheme volunteers continue to develop their skills and working procedures consistent with best practice. In turn the Manager of the charity is subject to bi-annual performance review with the charity’s Chair.

Trustee Meetings

Full Board of Trustees meetings are held six times per year to review and agree major areas of policy and business activity and to oversee the operational performance of the charity. Key Performance Indicators, Treasurer’s Report and Risk Assessment are reviewed at every meeting and staff members attend the meetings on a rota basis to give the Trustees an update on the recent achievements and activities in their area.

In addition to the Trustee meetings, there are regular meetings of the Fundraising sub group and Personnel and Forward Planning Group, this group is charged with the development of long-term strategy for Home-Start Sutton and the management and support of the staff and personnel resources. Given the recent precarious funding situation, the group has continued to meet regularly to determine short-term resources

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Home-Start Sutton

and planning services and staffing resources accordingly. This group currently comprises the chair, the vice chair and two other trustees. The scheme manager also attends the meetings.

Related Parties

Whilst Home-Start Sutton is an independent charitable company it is affiliated to HomeStart UK, the national umbrella organisation for UK Home-Start schemes. Consequently Home-Start Sutton has signed up to a national Home-Start agreement and works to the national organisation’s standards and methods of practice. These standards commit the company to regular reviews of its operating procedures and subject the company to periodic audit reviews by the national organisation to ensure that the charity is conforming to the national procedures.

Additionally as an affiliated scheme Home-Start Sutton benefits from the umbrella organisation’s expertise and advice as regards new legislation, regulations and internal control procedures and Home-Start Sutton Trustees, staff and volunteers are able to take advantage of the comprehensive range of training courses run by the national organisation.

Risk Assessment

The Board of Trustees has reviewed the major risks to which Home-Start is exposed and is satisfied that systems have or are being established to manage these risks.

The charity continues to review its procedures and policies to ensure that they are consistent with those best practices identified and documented by Home-Start UK, the national organisation. In addition it continues its focus on the following items:-

  1. Risks to Future Funding : The funding situation for Home Start-Sutton remains of longer-term concern. The scheme needs to continue to concentrate efforts on sustaining longer term funding. There are limited independent funding bodies supporting Home-Start type activities. The impact of COVID 19 on funding opportunities and availability is yet to be determined and while the need for our support will undoubtedly increase the demand for available funding will also increase.

The charity is therefore ever more mindful of the need to diversify funding streams and source to minimise risk to overall operations.

Home-Start Sutton continues to work closely with the London Borough of Sutton (Children's Services, Health Services and Clinical Commissioning Groups) and to target grant making trusts.

The charity is working with Home-Start London a consortium of 13 London HomeStart schemes as regards potential for London-wide funding opportunities.

The charity continues to hold various sponsorship, sales and fundraising events locally to bring in sufficient monies to fund activities.

  1. Disclosure and Barring Checks : Trustees, staff and volunteers are subject to enhanced Disclosure and Barring checks in line with Home-Start UK policies.

  2. Staff and Volunteer Training : Ensuring that all staff and volunteers are properly trained, supported, supervised and motivated as they carry out their work for the charity.

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Home-Start Sutton

  1. Internal Controls : Ensuring that internal control risks are minimised by following procedures that require all transactions to be correctly authorised and recorded in the accounts of the charity.

  2. Safeguarding : Ensuring that proper procedure and controls are in place to be able to identify and action instances of alleged or suspected abuse that come to the attention of Home-Start Sutton. Staff and trustees access local multidisciplinary training and Home-Start UK safeguarding training in line with policy guidelines. A key element of the procedures is the on-going biennial training of all Trustees, staff and volunteers in the Safeguarding and Protection of Children.

  3. Legal Costs Cover : Ensuring the maintenance of adequate insurance cover for the scheme to provide cover for employees, Trustees and volunteers carrying out work for and on behalf of Home-Start; this includes any claim resulting from alleged or actual abuse.

7. Accommodation: There remains the risk that were the charity to have to move offices it would have to pay a more expensive market level rent. This is not considered imminently likely whilst the charity is seen as providing valuable family support to Sutton residents. The charity remains open to conversations with other local organisations and networks regarding co-location, dependent on favourable financial and operational considerations.

Membership

Membership is open to all who support the objects of the charitable company. At the 31[st] March 2021 there were 47 such members (2020 –48 members).

Valuing Volunteers and Benefit in Kind

During the year Home-Start Sutton worked with 80 volunteers, 1 office volunteer, 4 were group volunteers, 7 were peer advocates and 68 were home visiting volunteers. Assuming 80 trained volunteers (2020 – 78 volunteers) each giving between two and four hours weekly, working on an average of 3 hours a week for 46 weeks and using standard pay rates for similar grades of staff of £14.51 per hour, the value of the benefit in kind applicable to the charitable activity was as follows:-

2021 2020 £ £ Charitable activity - "Supporting parents with children" £160,190 £156,185

MISSION, OBJECTIVES AND ACTIVITIES

The Trustees have referred to the guidance in the Charity Commission’s general guidance on public benefit and complied with section 17(5) of the 2011 Charities Act when reviewing the charity’s aims and objectives and in planning its future activities. In particular the Trustees consider how planned activities will contribute to the aims and objectives they have set specifically taking into account the perceived needs in London Borough of Sutton and of the support services being supported and funded by individuals, grant bodies and the local authority.

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Home-Start Sutton

Mission

Home-Start Sutton provides practical and emotional support to vulnerable families with children under five, living in the London Borough of Sutton, actively enabling parents to give “the best start” to their children.

Objectives

In the year under review the main charitable objectives of Home-Start Sutton for the public benefit are to:-

In order to achieve this Home-Start Sutton needs to:-

Activities

The extraordinary delivered charitable activities of Home-Start Sutton in the year under review were:-

In response to the pandemic and restrictions and working closely with voluntary sector partners and the London Borough of Sutton and our volunteers, we responded families in crisis.

We supported 64 families over April 2020-July 2020, support included.

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Home-Start Sutton

Our delivered charitable activities were:

This support was given by a core of 8 part-time staff (5.0 full time equivalent) supported by a network of 80 volunteers who work to the following standards and methods of practice by:-

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Home-Start Sutton

monitored via direct feedback from parents, social workers and conference chairs. COVID resulted in conferences moving to a remote format and advocacy support initially focused on pre-conference telephone support but by the autumn advocates were supporting families at the remote conferences.

The Trustee Board approved the activity on the basis that it:

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Home-Start Sutton

1:1 and group play. In 2020/21 the pandemic interrupted delivery, parents were supported 1:1 and when we were able to in October the face-to-face support was re-started.

ACHIEVEMENTS AND PERFORMANCE

Key achievements of Home-Start Sutton in the deliverance of its charitable activities in 2020/21 for the public benefit are recorded in the Chair’s report.

ANNUAL INFORMATION OUTCOMES UPDATE 2020/21

We supported 160 families through the core service and 98 through advocacy and 64 through emergency support, a total of 322 families. There were 470 children in supported families

This year we again have created a Social Impact Report to illustrate our outcomes .

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Home-Start Sutton

Please refer to this document for key outcomes information

Ethnic Origin of Families and Volunteers

Ethnic Origin Ethnic Origin Ethnic Origin Core
Families
Supported		 Advocacy
Families		 Volunteers Staff Trustees
**Asian ** Indian 3 2 5 0 0
Pakistani 4 0 1 0 0
Bangladeshi 2 0 1 0 0
Other Asian Background 9 4 2 0 0
Black Caribbean 4 2 1 0 0
African 3 2 1 0 0
Other Black Background 7 2 2 0 0
Chinese or other ethnic group 0 0 0 0 0
Chinese 0 0 0 0 0
Any other ethnic group 23 9 7 1 0
Mixed Any mixed background 7 10 3 0
White British 117 47 53 6 7
Irish 1 4 0 1 0
Other White Background 4 0 4 0 0
Nil responses 0 20 0 0 0
TOTALS 224 98 78 8 7

FINANCIAL REVIEW

Our turnover for the financial year ending March 31[st ] 2021 was £274,741 (£231,950 in 2020) against which we had expenditure of £213,719 (£187,783 in 2020). The Income and Expenditure Account showed a surplus of £61,022 (surplus of £44,167 in 2020) with a net increase in the Restricted Fund Reserves of £14,487, from £28,082 to £42,569, and the Unrestricted Reserves increased by £46,535 from £58,255 to £104,790.

2020/21 saw many challenges in providing services but also brought opportunities to raise the profile of the organisation and to gain financial support. These challenges resulted in both commitment from the three 3-year grants (BBC Children in Need, National Lottery and the Young Londoners) as well as short term Covid support grants and donations. We were able to begin a number of pilot projects which will hopefully lead to more sustained funding to underpin the continued operation of the organisation.

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Home-Start Sutton

The biggest contributor to our restricted grant funded income of £212k continued to be the National Lottery for the Connecting Families Project (£100k) followed by the BBC Children in Need Project (£29k) followed by the Advocacy Project (£25k) funded by the Tudor Trust, the Young Londoners Bridging the Gap Project (£17k) and then the LB Sutton Domestic Violence Project (£18k).

We were successful in securing funding for four new projects during the year: Connecting Families from the Start Project funded by the KGJ Foundation (£5k), City Bridge DCMS Wave 3 Project (£9k), LB Sutton Families in Temporary Accommodation (POD) Project (£8k) and the Maternal Journal Project funded by Sutton Giving (£5k).

The number of fundraising events were unfortunately curtailed due to Covid-19 constraints but we did receive a number of generous donations which helped support our families through the immediate requirements resulting from the impact of the virus. Income from donations and fundraising raised a magnificent sum of £20k. We are as ever very grateful to all off our benefactors.

Although 2020//21 was another difficult year, due to the dedication of our staff team, good financial management and the generosity of our benefactors the financial year ended successfully.

Looking forward, the financial year 2021/22 is expected to be another challenging year. There are number of short term projects that will come to an end, the impact of Covid19 continues and we must start planning for the end of our 3-year grants in December 2022. The Trustees have been in a position to set a budget for 2021/22 and are able to confirm that the organisation is a going concern.

Reserves Policy

The core purpose of the charity is to provide its “Supporting Families with Children” activities to families experiencing difficulties that have (a) a child below five years of age and (b) live in the London Borough of Sutton.

As such the trustees have set a reserves policy whereby:-

The calculation of the required level of reserves is an integral part of the scheme’s planning, budget and forecast cycle. It takes into account risks associated with :-

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The Trustees periodically examine Home-Start Sutton’s requirement for reserves in the light of past experience and the current risks faced by the organisation. Generally, when the charity has on-going funding for much of its activities, the Trustees consider an Unrestricted Reserve equivalent to at least three months normal expenditure is appropriate, namely in the region of £60k to £70k. The Unrestricted Reserve as at 31 March 2021 was £105k. The Trustees have taken the impact of Covid-19 into account when setting the 2021/22 budget and no significant impact on the Unrestricted Reserves has been anticipated.

Investment Policy

Payments to Home-Start Sutton are generally quarterly in advance and as such, there are generally no funds available for long-term investment. Accordingly having considered all the options available, the Board of Trustees have previously agreed that any surplus cash should be placed on short-term deposit. However, with the current level of reserve we will now look at the possibilities for a Fixed 1-year investment for some of our funds, to achieve an improved interest return.

In selecting where to deposit the surplus monies Home-Start’s first priority is to minimise risk and then achieve a reasonable return. Accordingly the monies are currently placed on deposit with the COIF Charities Deposit Fund, a common investment fund which has an AAA credit rating from Fitch Ratings Agency in reflection of its low and diverse risk. Similar criteria would be applied in deciding where to place any fixed-term investment. The charity remains aware of the need to monitor the performance and risk of the COIF Charities Deposit Fund, especially during periods of financial market turbulence.

Appointment of Auditors

The Trustees are satisfied that the company is entitled to exemption from audit under section 477 (small companies) of the Companies Act 2006 and that an independent examination is appropriate for the coming year.

The Trustees appointed John Penfold as the Independent Examiner at the AGM 11[th] November 2020 but John has subsequently stepped down. Philip Warner was appointed as his successor at the Trustee meeting on 20[th] April 2021.

This report has been prepared in accordance with FRSSE SORP - Financial Regulation Standard for Smaller Entities Statement of Recommended Practice

Janet Mountford Chair 15[th] July 2021

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF HOME-START SUTTON CHARITABLE COMPANY FOR THE YEAR TO 31[st] MARCH 2021

I report on the accounts of the charity for the year ended 31st March 2021, which comprise the statement of financial activities, balance sheet, statement of accounting

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policies and related notes. These financial statements have been prepared on the basis of the accounting policies set out therein.

This report is made solely to the Trustees as a body, in accordance with Section 145 of the Charities Act 2011. My examination has been undertaken so that I might state to the Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the Trustees as a body, for my examination, for this report, or for the opinions I have formed.

Respective responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Act) and that an independent examination is needed. The charity is preparing accrued accounts and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.

Having been satisfied that the charity is not subject to audit under company law and is eligible for independent examination it is my responsibility to:-

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.

Independent Examiners Statement

In connection with my examination, no matter has come to my attention:-

(1) which gives me reasonable cause to believe that in any material respect the requirements;

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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Philip Warner Chartered Institute of Management Accountants (8654555) 108 Augustus Road London SW19 6ER

15th July 2021

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Home-Start Sutton Statement of Financial Activities (incorporating Income & Expenditure Report) For the year to 31 March 2021

Notes
Income
Donations and Fundraising
3
Investment Income
4
Charitable Activities:
"Supporting parents with children" income
5
Other Income
6
Total Income
Expenditure
Expenditure on raising funds
7
Expenditure on Charitable Activities
8
Total Expenditure
Net Income (Expenditure)
Net transfers between Funds
19
Net Movement in Funds
Reconciliation of funds
Total funds brought forward at 1st April
Total funds carried forward		 Unrestricted Restricted
Total
Funds
Funds
2021
2020
£
£
£
£
19,895
0
19,895
41,523
140
0
140
558
0
212,190
212,190187,472
42,016
500
42,516
2,397
62,051
212,690
274,741 231,950
4,345
-
4,345
6,147
11,171
198,203
209,374
181,636
15,516
198,203
213,719
187,783
46,535
14,487
61,022
44,167
-
0
0
0
46,535
14,487
61,022
44,167
58,255
28,082
86,337
42,170
104,790
42,569
147,359
86,337

The statement of financial activities includes all gains and losses recognised in the year.

All incoming resources and resources expended derive from continuing activities.

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Balance Sheet As at 31[st] March 2021 Company Registration Number 05165417

Note
Fixed Assets
Tangible Fixed Assets
15
Current Assets
Debtors
16
Prepayments
Short Term Deposits at COIF
Cash at Bank and in hand
Liabilities: amounts falling due within 1 year
Deferred Income
17
Creditors & Accruals
18
Net Current Assets
Total Assets less Current Liabilities
Represented by:
Funds
Unrestricted Funds
19
Restricted Funds
19		 March
2021
£
5,318
1,649
200
164,425
57,123
223,397
43,439
37,917
81,356
142,041
147,359
104,790
42,569
147,359		 March
2020
£
4,369
6,198
633
132,285
24,307
163,423
34,097
47,358
81,455
81,968
86,337
58,255
28,082
86,337

These accounts have been prepared in accordance with the special provisions of Part 15 of the

Companies Act 2006 relating to small companies and with the Financial Reporting Standards for Smaller Entities (effective January 2015). The Directors are satisfied that the company is entitled

to exemption from audit under section 477 (small companies) of the Companies Act 2006 and that; the members have not required the company to obtain an audit of its accounts for the year

ended 31st March 2021 in accordance with section 476 and, the Directors acknowledge their responsibilities in complying with the Companies Act 2006 in respect to accounting records and the keeping of accounts.

Approved by the Board of Trustees on 20[th] April 2021 and signed on behalf of the Trustees.

Janet Mountford

Chair

Date: 15th July 2021

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Home-Start Sutton Notes to the Financial Statements

The notes on pages 20 to 29 form part of these accounts

Note 1 Accounting Policies

a) Basis of Accounting

The Financial Statements are prepared under the historic cost convention and in accordance with the Companies Act 2006 and the Statement of Recommended Practice "Accounting and Reporting by Charities" (SORP 2015) issued in Jan 2015, and the FRSSE (Jan 2015)

b) Fund Accounting

The Charity has various types of funds for which it is responsible, and which require separate disclosure.

Restricted Funds

Funds subject to specific restrictions imposed by the donor for the purpose of the appeal.

Unrestricted Funds

Funds available for use at the discretion of the Trustees in furtherance of the objectives of Home-Start Sutton.

Income

c)

All income included in the statement of financial activities as soon as Home-Start Sutton is entitled to the income and the amount can be quantified with reasonable accuracy.

Voluntary Income

Comprises all income included from donations and fundraising and is accounted for on a receivable basis.

Incoming Resources from Charitable Activities

This consists of revenue grants receivable from donors in support of "Supporting Families with Children". Grants are accounted for on an accrual basis and where unconditional entitlement is dependent upon fulfilment of conditions in a future accounting period, such income is credited to deferred income and accounted for as a liability.

Investment Income

Comprises interest receivable on cash balances held in appropriate interest bearing deposits and which benefits unrestricted reserves.

Donated Facilities

The value of services provided by volunteers in respect of home-visiting, accounting and administration has not been included in these accounts.

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Home-Start Sutton Notes to the Financial Statements

d) Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred.

Costs of Generating Funds

Comprises the costs associated with attracting future income.

Charitable Expenditure

Comprises those cost incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance Costs

Include those costs associated with meeting the constitutional and statutory requirements of the Charity and include the independent examination fees and costs linked to the strategic management of the Charity.

e)

Value Added Tax

The activities of the Charity are such that it is not registered for Vat and so all costs are charged gross of Vat.

f) Fixed Assets

Office Furniture & Equipment and Computer Equipment has been written off on a straight-line basis over 3 years.

Note 2 Legal Status

The Charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding-up is limited to £1.

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Home-Start Sutton Notes to the Financial Statements

Note 3 Donations and Fundraising

CAF Regular Donors
Carshalton Lavender Fields
Charities Trust
Church of the Good Shepherd
Cheam Consolidated Churches
Co-op LCF
Iceland Wallington
Jean Quested
Quiz Night
Molly Latter
Mr & Mrs Elson
Mr & Mrs Melham
Mr & Mrs Roberts
Paypal
Sarah Butlin
Tudor Trust
Virgin Money Giving
Wallington Baptist Church Holy
Trinity
Waitrose Cheam
Others
Total		 Unrestricted Restricted
Total
Total
Funds
Funds
2021
2020
£
£
£
£
3,993
0
3,993
750
0
750
1,997
0
1,997
2,500
0
2,500
700
0
700
4,145
0
4,145
700
0
700
225
0
225
1,125
0
1,125
100
0
100
100
0
100
130
0
130
100
0
100
251
0
251
100
0
100
2,000
0
2,000
221
0
221
150
0
150
167
0
167
441
441 41,523
19,895
0
19,895 41,523

Note 4 Investment Income

Investment Income
COIF Interest Income Unrestricted
Restricted
Total
Total
Funds
Funds
2021
2020
£
£
£
£
140
0
140
558
140
0
140
558

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Home-Start Sutton Notes to the Financial Statements

Note 5 Incoming resources from "Supporting Parents with children" activity


 The National Lottery Connecting Families
BBC Children In Need
L B Sutton Care Leavers
Womens Aid Caring Dads
Tudor Trust Advocacy
LB Sutton Children with Disabilities
Sutton College
LB Sutton Domestic Violence
Young Londoners Bridging the Gap
SCCG/SCF Perinatal Peer Support
KGJ Fdn Connecting Families from the Start
City Bridge DCMS Wave 3
LB Sutton Families in Temp Accom
Sutton Giving Maternal Journal
Other Income
Sutton Nursing Association
Family Holiday Association
Sutton Soup
Tudor Trust
LB Sutton Covid Response
City Bridge
LB Sutton Capacity Building
BBC Children in Need
LB Sutton Small Business
HSUK/John Lewis Ptnship
Other small grants		 Unrestricted
Restricted
Funds
Funds
£
£
99,693
29,019
0
0
25,000
405
0
13,981
16,520
0
5,000
8,925
8,333
5,314		 Total
Total
2021
2020
£
£
99,693
91,266
29,019
17,855
0
9,780
0
11,597
25,000
25,000
405
7,225
0
1,999
13,981
10,974
16,520
4,130
0
7,646
5,000
0
8,925
0
8,333
0
5,314
0
0
212,190		 212,190
187,472
Unrestricted
Restricted
Funds
Funds
£
£
0
500
0
0
0
0
4,000
0
5,000
0
6,708
0
13,500
0
2,600
0
3,732
0
3,300
0
3,176
0		 Total
Total
2021
2020
£
£
500
250
0
817
0
1,330
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
42,016
500		 500
2,397

Note 6 Other Income

23

Home-Start Sutton Notes to the Financial Statements
Note 7
Staff Cost
General
Realloc
Expenses		 Fundraising
Costs
s - Reallocation
Office Costs -
 Unrestricted Restr Restr Restr Restr Restr Restr Restr Restr Restr Restr Restricted Total Total
Funds Lottery BBC
CIN		 POD Advocacy C-w-
D		 DV Young
Lndners		 Maternal
Journal		 Connect
From
Start
DCMSW3		 Total Costs 2020
£ £ £ £ £ £ £ £ £ £ £ £ £ £
3,492 0 0 0 3,492 3,843
793 0 793 267
60 0 60 2,037
4,345 0 0 0 0 0 0 0 0 0 0 0 4,345 6,147

Note 8 "Supporting parents with children" costs

Group & Family Activities
Staff Salaries
Premises Costs
Staff & Volunteer Costs
General Office Costs
Bank Charges
Equipment
Depreciation
Membership & Affiliation
Governance Costs
Net contr to redund prov
Support Cost Allocation		 Unrestricted Restr Restr Restr Restr Restr Restr Restr Restr Restr Restr Restricted Total Total
Funds Lottery BBC
CIN		 POD Advocacy C-w-
D		 DV Young
Lndners		 Maternal
Journal		 Connect
From
Start
DCMSW3		 Total Costs 2020
£ £ £ £ £ £ £ £ £ £ £ £ £ £
2,226 1,113 3,191 520 0 2,438 7,262 9,488 5,681
18,132 90,229 22,835 3,308 16,487 13,067 13,725 1,574 8,141 169,366 187,498 142,241
2,243 0 2,243 3,879
999 1,773 460 7 472 333 10 3,055 4,054 9,924
3,724 0 3,724 5,017
0 0 0 0
379 0 379 579
2,461 0 2,461 1,684
4,175 0 4,175 3,108
4,474 0 4,474 3,935
(9,622) 0 (9,622) 4,521
(18,020) 3,831 10,000 405 3,000 784 18,020 0 0
11,171 96,946 26,486 3,835 26,959 405 16,400 13,735 2,438 1,574 8,925 197,703 208,874 180,569

24

Home-Start Sutton Notes to the Financial Statements

Note 8
"Other costs"
Group & Family Activities
Note 9
Governance Costs
Staff Costs - Reallocation
General Office Costs - Reallocation
PQASSO (3 years from Jan18)
Trustee
Expenses
AGM & Annual Report Expenses
Independent Examination Fee		 Unrestricted
Restricted
Funds
Funds
£
£
500		 Unrestricted
Restricted
Funds
Funds
£
£
500		 Total
Total
Costs
2020
£
£
500
1,067		 2020
£
2,095
296
600
285
59
600
0
500		 500
1,067
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
2,498
2,498
822
822
450
450
204
204
0
0
500
500
4,474
0
4,474		 3,935

Note 10 Support Cost Allocation

Costs are charged to the activities Fundraising, 'Supporting Families with Children' and Governance on the following basis:

Third Party Costs and Charges

On a direct cost allocation to the appropriate individual activity.

Support Salary Cost

A detailed assessment is undertaken of the time spent by employees on the separate activities and the cost is allocated accordingly.

General Office Costs

All appropriate office costs were aggregated and a share allocated to fundraising and governance based on the ratio of their allocated salary cost.

Allocation of costs over individual funds

Costs within each expenditure category are allocated to specific funds consistent with the terms and conditions under which the donor gave the grant.

25

Home-Start Sutton Notes to the Financial Statements

Note 11 Net income/expenditure

This is stated after charging:

Note 12 Independent Examination Fee
Depreciation
Staff Costs and Numbers
Salaries
Employers National Insurance
Pension incl enhanced pension
Average number of persons employed
Average full time equivalent
Sessional Workers
No employee earned in excess of £60,000 (2020 - nil)		 2021
2020
£
£
500
600
2,461
1,684
2021
2020
£
£
162,901
134,176
14,061
11,196
16,525
2,807
193,487
148,179
2021
2020
8
6
5
4.2
3
2		 2021
2020
£
£
500
600
2,461
1,684

Note 13 Trustee Remuneration & Related Party Transactions

Number
Trustee Travel & Parking
0
Trustee Insurance
all
Trustee Training & Conferences
0		 2021
Number
£
0
0
0
all
(20)
1
(20)		 2020
£
0
235
50
285

No Trustee or other person related to the Charity had any personal interest in any contract or transaction entered into by the Charity during the year (2020 - Nil).

Note 14 Taxation

As a Charitable Company, Home-Start Sutton is exempt from tax on income and gains arising from its charitable activities. No tax charges have arisen for the Charity in 2021 (2020 - Nil)

26

Home-Start Sutton Notes to the Financial Statements

Note 15 Tangible Fixed Assets

Note 16
Note 17
 Cost
As at 1st April 2020
Additions
Disposals
As at 31 March 2021
Depreciation
As at 1st April 2020
Charge for year
Disposals
As at 31 March 2021
Net Book Value
As at 31 March 2021
As at 31 March 2020
Debtors
LB Sutton C w Disabilities
LBS Dom Violence (Cranstoun)
Deferred Income
Restricted Funds
The National Lottery Connecting Families
BBC Children In Need
KGJ Fdn Connecting from the Start
Families in Temp Accom (POD)
Sutton Giving Maternal Journal
Young Londoners Bridging the Gap
Tudor Trust Advocacy		 2021
£
0
1,649		 Office and
Computer
Equipment
£
8,103
3,410
0
11,513
3,734
2,461
0
6,195
5,318
4,369
2020
£
1,782
4,416
1,649 6,198
2021
£
25,670
0
5,000
1,667
3,796
3,139
4,167		 2020
£
24,674
1,456
0
0
0
3,800
4,167
43,439 34,097

27

Home-Start Sutton Notes to the Financial Statements

Note 18 Creditors and Accruals

Restricted Funds
Accrued CIN costs
Accrued Temp Acc (POD) costs
Unrestricted Funds
Redundancy Provision
Accrued Holiday Pay
Independent Examiner
Other Sundry Accruals		 2021
2020
£
£
363
0
240
0
35,316
44,938
1,000
1,000
600
600
398
820
37,917
47,358

Note 19 Fund Balances

Restricted Funds
The National Lottery Connecting Families
BBC Children In Need
Women’s Aid Caring Dads
LB Sutton Children with Disabilities
LB Sutton Domestic Violence
Tudor Trust Advocacy
Young Londoners Bridging the Gap
KGJ Fdn Connecting Families from the Start
City Bridge DCMS Wave 3
LB Sutton Families in Temp Accom
Sutton Giving Maternal Journal
Other Restricted Income
Unrestricted Funds
General
Total		 Opening
Incoming
Balance
Resources
1.4.20
£
£
5,924
99,693
(171)
29,019
11,597
0
0
405
5,429
13,981
4,517
25,000
786
16,520
0
5,000
0
8,925
0
8,333
0
5,314		 Resources
Transfers
Closing
Expended
between
Balance
funds
31.3.21
£
£
£
(96,946)
8,671
(26,486)
2,362
0
11,597
(405)
0
(16,400)
3,010
(26,959)
2,558
(13,735)
3,571
(1,574)
3,426
(8,925)
0
(3,835)
4,498
(2,438)
2,876
28,082
212,190		 (197,703)
0
42,569
0
500
58,255
62,051		 (500)
0
(15,516)
104,790
86,337
274,741		 (213,719)
0
147,359

28

Home-Start Sutton Notes to the Financial Statements

Note 20
Analysis of Net Assets Between Funds
Tangible
Current
Fixed
Assets
Assets
£
£
Restricted Funds
The National Lottery Connecting Families
34,438
BBC Children In Need
2,821
Women’s Aid Caring Dads
11,597
LB Sutton Domestic Violence
3,107
Tudor Trust Advocacy
6,725
Young Londoners Bridging the Gap
6,710
KGJ Fdn Connecting Families from the Start
8,426
LB Sutton Families in Temp Accom
6,405
Sutton Giving Maternal Journal
6,672
0
86,901
Other Restricted Income
0
Unrestricted Funds
General
5,318
136,496
5,318
223,397		 Note 20
Analysis of Net Assets Between Funds
Tangible
Current
Fixed
Assets
Assets
£
£
Restricted Funds
The National Lottery Connecting Families
34,438
BBC Children In Need
2,821
Women’s Aid Caring Dads
11,597
LB Sutton Domestic Violence
3,107
Tudor Trust Advocacy
6,725
Young Londoners Bridging the Gap
6,710
KGJ Fdn Connecting Families from the Start
8,426
LB Sutton Families in Temp Accom
6,405
Sutton Giving Maternal Journal
6,672
0
86,901
Other Restricted Income
0
Unrestricted Funds
General
5,318
136,496
5,318
223,397		 Current
Total
Liabilities
2021
£
£
(25,767)
8,671
(459)
2,362
0
11,597
(97)
3,010
(4,167)
2,558
(3,139)
3,571
(5,000)
3,426
(1,907)
4,498
(3,796)
2,876
0
86,901
0
5,318
136,496		 (44,332)
42,569
0
0
(37,024)
104,790
5,318
223,397		 (81,356)
147,359

29

Home-Start Sutton Notes to the Financial Statements

This page has been deliberately left blank.

30

Home-Start Sutton

Staff and Volunteers

Employees and volunteers who have contributed to the success of Home-Start Sutton in the period under review:-

Staff

Judith Armstrong Manager Emma Clements Volunteer Recruitment and Development (Jan 2021) Bev Daines Family Support Co-ordinator Charlotte Donovan Finance and Business Support (Jan 2021) Kim Farlow Family Support Co-ordinator Sima Ganji Group Worker Sharon Godwin Play Worker Chantal Hayden Family Support Co-ordinator

Zena Leaver Administrator (left Dec 2020) Gayle Sawyer Family Support Co-ordinator Helen Warwick Group Worker and Play Worker

Volunteers

Nada Alane Miranda French Andrea Rivers Liz Arriens Rebecca Gates Michele Rivers Elkanah Arthur Jackie Gossington Lesley Roberts Alison Bardon Denise Haseler Mercedes Robinson Cassandra Benham Wendy Hawkins Charlotte Rogers Maria Bickell Lynda Hicks Judy Sampson * Fran Boto Sue Holley Claire Shaw Diana Broad Coleen Huggett Chantal Steele Kathleen Burman Anna Hunt Paula Swann Veronica Calabro Stacey Jarvis Jane Swindle Camiya Chacka Manohari Jeyasingham Aysegul Takimoglou Sue Childs Emma Jones Mike Taylor Katie Connaire Celia Mathani Phyllis Thompson Rachel Davey Pamela Manisier Lorraine Thrower Valerie Davis Karen Mason JoJo Tsitropoulou Fiona Denton Anne-Marie Mika Lesley Turner Denise Earwicker Uzma Mobin Kate Webber Angela ChristopherMegan Morrisey* Fiona Webster Ejemba Suchitra Mulmudi Kelly Whetren Sue Elson Paul McCarthy Gill Wong Kirsty Ferrin Kelly Larry Helen Wright Suzanne Fitter Stuart Phillips Dawn Forbes Victoria Presswood Mags Fox

Peer Advocates Mags Fox Sarah Kirkpatrick Kelly Larry *denotes leavers in period

Paul McCarthy Amy Newbury Paula Swann Charlene Parker

31

Home-Start Sutton

Acknowledgements

In addition to those listed previously who have donated money to Home-Start Sutton, we would like to thank the following for their support: -

Al-Mizan Charitable Trust Anne Dodwell Bob Watson Carshalton Beeches Residents Association CAP (Christians Against Poverty) Cheam Common Junior Academy Church of the Good Shepherd Citizens Advice Bureau Sutton Community Action Sutton Community Champions Fran Boto Free Cakes for Kids Sutton Hindmarsh Family Home-Start London Holy Trinity Church, Wallington Home-Start UK Horizon Church Sutton Iceland, Wallington Jean and Rupert Quested Jigsaw4U Linus Project London Borough of Sutton Mrs Molly Latter New Mill House Quarter Residents Nisha Thiru PC Hamilton and PC Lambert Riverside Centre Shona Newmark St Oswalds Church Cheam St. Patricks Church Wallington Sue Elson Sutton Children’s Centres Sutton and Cheam Rotary Club Sutton College Sutton Foodbank Sutton Health Visiting Teams Sutton Mental Health Foundation Sutton Nursing Association Sutton Vineyard Church Sutton Volunteer Centre Sutton Women’s Centre The Grange Restaurant The Hygiene Bank Thomas Wall Centre Wallington Baptist Church Wallington Bowls Club

32