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2022-03-31-accounts

Home-Start Sutton Annual Report & Financial Statements 31[st] March 2022

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

0

CONTENTS Page
Contents 1
Reference and Administrative Details of the Charity 2
Chairperson’s Statement 3
Report of the Board of Trustees 4
Independent Examiner’s Report 15
Statement of Financial Activities (incorporating Income &
Expenditure Report) 17
Balance Sheet 18
Notes to the Financial Statements 19
Staff and Volunteers 31
Acknowledgements 33

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 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

2

Home-Start Sutton

’ - Chair s Report April 2021 March 2022

It is my pleasure to once again be in the position to report on a further successful year for HomeStart Sutton despite the ongoing Covid scenario.

The knock on effect of Covid, lockdown, restrictions, and then the gradual reopening of life had a significant impact on us for a further year. Our staff, led by Judith, together with all of our volunteers continued to valiantly support a large number of families and children. The outcomes of this work are highlighted in the full Impact Report. The support offered was both practical and emotional with an emphasis on supporting the mental health of vulnerable families. It should not be underestimated how much contact through Zoom, ‘phone, texts and walks in the park carried people through this time.

Our profile locally within both the Local Authority, Public Health and other statutory and voluntary services continues to grow and resulted in some significant funding becoming available to support the return to a new normal and continue into the future.

As a result of new funding for a number of projects we have been in the position of being able to increase our staff team with three new part-time Coordinator posts a part-time Volunteer Recruitment and Development Coordinator and a revised Administrator role. An internal staff restructure with the appointment internally of a Senior Coordinator and CEO allowed for clarification of roles and responsibilities.

As shown in the Impact Report our work has had many demonstrable positive outcomes for local families and although our Lottery funding ends in December 2022 we are in a financially healthier position than at any other time during my tenure as Chair. Huge thanks go to a range of people for this position. The Trustee Board’s very successful Fundraising Committee, CEO Judith’s work to achieving successful bids, Frances Smith for her magnificent work as Treasurer and to The Mayor of Sutton for nominating us for two years as one of her Charities.

My thanks go to all of them and all other donors and supporters, and of course our band of loyal Volunteers without whom we could not offer any services. Last but not least my thanks go to my fellow Trustees and particularly Judith and her whole staff for keeping going, mostly with a smile, through another year of the most testing of times.

Janet Mountford May 2022

3

Home-Start Sutton

The Trustees are pleased to present the report and financial statements of Home-Start Sutton for the year ended 31st March 2022. The report explains the activities of the 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. Ongoing 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

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Home-Start Sutton

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 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

5

Home-Start Sutton

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 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 funding streams. There are limited independent funding bodies supporting Home-Start activities. The impact of COVID 19 on funding opportunities and the availability of funds is still being worked on by many trusts and funding sources, and while the need for our support will undoubtedly continue to 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 Primary Care Networks) and to target grant making trusts.

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Home-Start Sutton

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.

  3. 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.

  4. 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.

  5. 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 2022 there were 49 such members (2021–47 members).

Valuing Volunteers and Benefit in Kind

During the year Home-Start Sutton worked with 99 volunteers, 3 office volunteers, 4 were group volunteers, 7 were peer advocates and 85 were home visiting volunteers. Assuming 99 trained volunteers (2021 – 80 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:-

2022 2021 £ £

7

Home-Start Sutton

Charitable activity - "Supporting parents with children" £198,235 £160,190

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.

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:-

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Home-Start Sutton

Activities

Our delivered charitable activities were:

This support was given by a core of 10 part-time staff (7.3 full time equivalent) supported by a network of 96 volunteers who work to the following standards and methods of practice by:-

We have been very fortunate in 2021/22 to receive funding form LBS (London Borough of Sutton) to expand our parenting support offer, enabling us to increase our volunteer base and reach more families with 1:1 peer support.

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Home-Start Sutton

the child protection process, bridging any gap between the statutory services and the family for the ultimate benefit and well-being of the children/young people. In addition, high-quality training and support is offered to the peer advocates. Outcomes are monitored via direct feedback from parents, social workers and conference chairs. COVID had resulted in conferences moving to a remote format, this continued for review conferences, but initials moved to a hybrid approach and advocates supported families at the remote and in-person conferences.

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

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Home-Start Sutton

London Borough of Sutton. We are contracted to deliver two 11-week courses for parents and their children under 5 impacted by domestic abuse. This work aims to provide nurturing input for parents focussed on addressing their own and their children’s emotional needs and direct support to the children through 1:1 and group play. In 2021/22 we were able to offer two courses face-to-face.

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Home-Start Sutton

ACHIEVEMENTS AND PERFORMANCE

Key achievements of Home-Start Sutton in the deliverance of its charitable activities in 2021/22 for the public benefit are recorded in the Chair’s report.

ANNUAL INFORMATION OUTCOMES UPDATE 2021/2022

We supported 175 families through the core services and 97 through advocacy. There were 640 children in supported families

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

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 6 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 1 2 0 0
Chinese or other ethnic group 0 0 0 0 0
Chinese 2 0 3 0 0
Any other ethnic group 10 9 7 1 0
Mixed Anymixed background 10 10 3 0
White British 108 45 68 8 7
Irish 1 2 0 1 0
Other White Background 10 0 4 0 0

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Home-Start Sutton

Nil responses
1
20
0
0
0
TOTALS
175
97
99
10
7		 Nil responses
1
20
0
0
0
TOTALS
175
97
99
10
7		 Nil responses
1
20
0
0
0
TOTALS
175
97
99
10
7		 Nil responses
1
20
0
0
0
TOTALS
175
97
99
10
7		 Nil responses
1
20
0
0
0
TOTALS
175
97
99
10
7		 Nil responses
1
20
0
0
0
TOTALS
175
97
99
10
7		 Nil responses
1
20
0
0
0
TOTALS
175
97
99
10
7		 Nil responses
1
20
0
0
0
TOTALS
175
97
99
10
7		 Nil responses
1
20
0
0
0
TOTALS
175
97
99
10
7
Nil responses 1 20 0 0 0
TOTALS 175 97 99 10 7

FINANCIAL REVIEW

Our turnover for the financial year ending March 31[st ] 2022 was £509,367 (£274,741 in 2020/21) against which we had expenditure of £306,362 (£213,719 in 2020/21). The Income and Expenditure Account showed a surplus of £203,005 (surplus of £61,022 in 2020/21) with a net increase in the Restricted Fund Reserves of £44,781, from £42,569 to £87,350, and the Unrestricted Reserves increased by £158,224 and now stand at £263,014 of which £138,014 is the General Reserve.

2021/22 was a financially successful year where new projects commenced and core services became more stable following Covid 19 challenges. Some of the new projects were completed during a 12-month period however some projects would benefit from ongoing funding as they continue to provide important support to families. Discussions will be continuing with grant givers to secure continuation funding.

The biggest contributor to our restricted grant funded income of £342k continued to be the National Lottery for the Connecting Families Project (£101k) followed by the BBC Children in Need Project (£29k).

We were successful in securing funding for seven new projects during the year: City Bridge LCRF Wave 5 (£27k), LB Sutton Children’s Wellbeing (£18k), LB Sutton Temporary Accommodation Ambassadors (£20k), Sutton Mental Health Foundation Perinatal (£7k), Moving on Together (£6k), LB Sutton Parenting Support (£30k) and HSUK Big Hopes Big Futures (£4k).

A donation was received from the Sutton Women’s Aid that has been used to establish a development fund. The fund will contribute to staff and volunteer development and will also be used to secure and embed our perinatal and infant mental health provision.

The number of fundraising events were curtailed due to Covid-19 constraints, however Councillor Trish Fivey, the Mayor of Sutton, chose Home-start Sutton as one of her nominated charities for her extended term in office. We received over £8k from the Mayor’s Charity during the year and there will be further receipts during 2022/23 from the more recent Mayor’s Charity events. We also received a large number of generous donations which helped support our families through the year. Income from general donations and fundraising amounted to a magnificent sum of £40k and we are, as ever, very grateful to all of our benefactors.

Although 2021/22 was a very busy year, due to the dedication of our staff team, good financial management and the generosity of our benefactors the financial year ended successfully.

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Home-Start Sutton

Looking forward, the financial year 2022/23 is expected to be another busy and challenging year. There are number of short -term projects that will come to an end and we have started planning for the end of our 3-year grants in December 2022. The Trustees have been in a position to set a budget for 2022/23 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:-

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 General Reserve equivalent to at least three to six months normal expenditure is appropriate, namely between £75k and £150k. The General Unrestricted Reserve at 31 March 2022 was £138k. The Trustees took the decision to establish an Unrestricted Designated Development Fund from the Sutton Women’s Aid £126k donation.

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 further diversification of investments in order to achieve an improved interest return and to spread financial risk.

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

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Home-Start Sutton

an AAA credit rating from Fitch Ratings Agency in reflection of its low and diverse risk. Risk assessment criteria would be applied in deciding where to place any future investments. The charity remains aware of the need to monitor the performance and risk of investments 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 Philip Warner as the Independent Examiner at the AGM 10[th] November 2021.

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

Janet Mountford Chair

Independent Examiner’s Report To The Trustees of Home-Start Sutton Charitable Company Charity Commission Number 1104960

For the year to – 31[st] March 2022

I report on the accounts of the charity for the year ended 31st March 2022, which comprise the statement of financial activities, balance sheet, statement of accounting 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 Chartered Institute of Management Accountants.

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:-

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Home-Start Sutton

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;

• to keep accounting records in accordance with section 130 of the Charities Act 2011; and

• to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice; Accounting and Reporting by Charities (revised 2005) have not been met; or

(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

12th July 2022

16

Home-siart Sulton 17

Home-Start Sutton Statement of Financial Activities (incorporating Income & Expenditure Report) For the year to 31 March 2022

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
2022
2021
£
£
£
£
165,590
0
165,590
19,895
222
0
222
140
0
341,285
341,285
212,190
1,500
770
2,270
42,516
167,312
342,055
509,367
274,741
2,676
-
2,676
4,345
6,412
297,274
303,686
209,374
9,088
297,274
306,362
213,719
158,224
44,781
203,005
61,022
-
0
0
0
158,224
44,781
203,005
61,022
104,790
42,569
147,359
86,337
263,014
87,350
350,364
147,359

The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities.

Unrestricted Funds comprise

Unrestricted Funds comprise
General Reserve 138,014
Designated Development Fund 125,000

18

Balance Sheet As at 31[st] March 2022

Company Registration Number 5165417

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 - General
19
Unrestricted - Designated Development
19
Restricted Funds
19		 March
2022
£
4,759
18,938
1,089
289,647
167,708
477,382
92,168
39,609
131,777
345,605
350,364
138,014
125,000
87,350
350,364		 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

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). 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 31[st] March 2022 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 25[th] April 2022 and signed on behalf of the Trustees.

Janet Mountford

Chair

The notes on pages 19 to 29 form part of these accounts

Date: 12th July 2022

19

Home-Start Sutton Notes to the Financial Statements

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 or 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.

c)

Income

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 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 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.

20

Home-Start Sutton Notes to the Financial Statements

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

Costs of Generating Funds Comprise the costs associated with attracting future income.

Charitable Expenditure Comprises those costs 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.

21

Home-Start Sutton Notes to the Financial Statements

Note
3		 Donations and Fundraising
Amazon
CAF Regular Donors
Carshalton Lavender Fields
Charities Trust
Church of the Good Shepherd
Cheam Consolidated Churches
Co-op LCF
Charity Walk for Peace
Easy Fundraising
Homestart UK
Iceland Wallington
Jean Quested
Ken Hindmarsh Legacy
Quiz Night
Mr & Mrs Webster
Mayors Charity
Pam Manisier
Paypal
Rotary Club of Cheam
Rotary Club of Nonsuch
Subsea 7
Sutton Cristian Centre
Suton Women's Aid
T& KJ Haden-Scott
Tudor Trust
Virgin Money Giving
Wallington Baptist Church Holy
Trinity
Waitrose Wallington and Cheam
Wallington United Reformed Church
Woodcote Golf Club
Others
Total		 Unrestricted Restricted
Total
Total
Funds
Funds
2022
2021
£
£
£
£
60
0
60
0
5,248
0
5,248
3,993
0
0
0
750
2,416
0
2,416
1,997
0
0
0
2,500
200
0
200
700
3,512
0
3,512
4,145
800
0
800
0
167
0
167
0
2,000
0
2,000
0
0
0
0
700
240
0
240
225
3,000
0
3,000
0
0
0
0
1,125
125
0
125
0
8,360
0
8,360
0
916
0
916
0
0
0
0
251
500
0
500
0
825
0
825
0
1,500
0
1,500
0
250
0
250
0
125,881
0
125,881
0
100
0
100
0
0
0
0
2,000
219
0
219
221
356
0
356
150
1,167
0
1,167
167
576
0
576
0
6,918
0
6,918
0
254
0
254
971
165,590
0
165,590 19,895
Note 4 Investment Income
COIF Interest Income		 Unrestricted
Restricted Total
Total
Funds
Funds
2022
2021
£
£
£
£
222
0
222
140
222
0
222
140

22

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
Advocacy
LB Sutton Children with Disabilities
LB Sutton Domestic Violence
Young Londoners Bridging the Gap
KGJ Fdn Connecting Families from the
Start
City Bridge DCMS Wave 3
City Bridge LCRF Wave 5
LBS Childrens Wellbeing
LB Sutton Families in Temp Accom (POD)
LB Sutton Temp Accom Ambassadors
Sutton Giving Maternal Journal
Rebuild Maternal Journal
Moving On Together
Parenting Support
Big Hopes Big Futures		 Unrestricted Restricted
Total
Total
Funds
Funds
2022
2021
£
£
£
£
101,155 101,155
99,693
28,832
28,832
29,019
28,167
28,167
25,000
3,141
3,141
405
10,354
10,354
13,981
16,520
16,520
16,520
5,000
5,000
5,000
0
0
8,925
26,618
26,618
0
18,333
18,333
0
20,000
20,000
8,333
19,784
19,784
0
6,789
6,789
5,314
17,129
17,129
0
6,000
6,000
0
29,963
29,963
0
3,500
3,500
0
0
341,285 341,285
212,190
Note 6 Other Income
Sutton Nursing Association
Family Holiday Association
Tudor Trust
LB Sutton Covid Response
City Bridge
LB Sutton Capacity Building
BBC Children in Need
LB Sutton Small Business
HSUK/John Lewis Ptnship
Sainsbury's
Other small grants		 Unrestricted Restricted
Total
Total
Funds
Funds
2022
2021
£
£
£
£
0
50
50
500
0
720
720
0
0
0
0
4,000
0
0
0
5,000
0
0
0
6,708
0
0
0
13,500
1,000
0
1,000
2,600
0
0
0
3,732
0
0
0
3,300
500
0
500
0
0
0
0
3,176
1,500
770
2,270
42,516

23

Home-Start Sutton Notes to the Financial Statements

Note 7
Staff Costs - Reall
General Office Co
Expenses		 Fundraising Costs
ocation
sts - Realloc		 Unrestricted Restr Restr Restr Restr Restr Restr 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
Tem
Accom
Ambssdors		 Sutton
Giv
Mat
Jnl		 Parenting
Support		 BHBF Moving
On
Together		 LBS
Child
Wellbeing		 CB
LCRF
Wave
5		 Total Costs 2021
£ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £
2,558 0 2,558 3,492
0 0 0 793
118 0 118 60
2,676 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,676 4,345

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 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
Tem
Accom
Ambssdors		 Sutton
Giv
Mat
Jnl		 Parenting
Support		 BHBF Moving
On
Together		 LBS
Child
Wellbeing		 CB
LCRF
Wave
5		 Total Costs 2021
£ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £
504 383 334 10 0 2,597 3,324 3,828 9,488
820 87,554 22,353 17,806 23,394 11,289 14,102 190 3,060 7,920 5,809 19,065 2,830 1,003 13,315 23,022 252,712 253,532 187,498
3,134 4,708 1,860 1,010 396 7,974 11,108 2,243
2,152 5,147 1,106 286 1,560 66 143 1,533 22 9,863 12,015 4,054
11,587 35 35 11,622 3,724
0 0 0 0
296 0 296 379
2,664 0 2,664 2,461
4,945 0 4,945 4,175
2,632 0 2,632 4,474
274 0 274 (9,622)
(22,596) 3,831 3,000 3,141 1,500 1,200 1,940 2,000 584 2,800 600 2,000 22,596 0 0
6,412 96,950 28,501 19,952 27,964 3,141 11,355 15,745 4,997 5,000 9,920 6,789 23,398 2,830 1,625 13,315 25,022 296,504 302,916 208,874

25

Home-Start Sutton Notes to the Financial Statements

Note 8 Other costs
Unrestricted Restricted Total Total
Funds Funds Costs 2021
£ £ £ £
Group & Family Activities 770 770 500
0 770 770 500
Note 9 Governance Costs
Unrestricted Restricted Total 2021
Funds Funds Funds
£ £ £ £
Staff Costs - Reallocation 1,293 1,293 2,498
General Office Costs - Reallocation 640 640 822
PQASSO (3 years from Jan18) 0 0 450
Trustee Expenses 144 144 204
AGM & Annual Report Expenses 55 55 0
Independent Examination Fee 500 500 500
2,632 0 2,632 4,474

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.

27

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 (2021 - nil)		 2022
2021
£
£
500
500
2,664
2,461
2022
2021
£
£
233,004
162,901
19,495
14,061
4,883
16,525
257,382
193,487
2022
2021
10
8
7.3
5
4
3

Note 13

Trustee Remuneration & Related Party Transactions

Number
Trustee Travel & Parking
0
Trustee Insurance
all
Trustee Training & Conferences
0		 2022
Number
£
0
0
101
all
42
0
143		 2021
£
0
0
(20)
(20)

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 (2021- 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 2022 (2021 - Nil)

28

Home-Start Sutton Notes to the Financial Statements

Note 15
Note 16
Note 17		 Tangible Fixed Assets
Cost
As at 1st April 2021
Additions
Disposals
As at 31 March 2022
Depreciation
As at 1st April 2021
Charge for year
Disposals
As at 31 March 2022
Net Book Value
As at 31 March 2022
As at 31 March 2021
Debtors
LB Sutton C w Disabilities
LBS Dom Violence (Cranstoun)
Temp Accom (LBS)
Sutton Vol Centre (Young Ldns)
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
Rebuild Maternal Journal
Young Londoners Bridging the Gap
Big Hopes Big Futures
LBS Childrens Wellbeing
City Bridge LCRF Wave 5
LBS Rebuild Esteem
Advocacy		 2022
£
972
6,703
3,333
7,930		 Office and
Computer
Equipment
£
11,513
2,105
0
13,618
6,195
2,664
0
8,859
4,759
5,318
2021
£
0
1,649
0
0
18,938 1,649
2022
£
24,143
0
0
0
0
26,189
2,808
875
1,667
5,323
23,163
8,000		 2021
£
25,670
0
5,000
1,667
3,796
0
3,139
0
0
0
0
4,167
92,168 43,439

29

Home-Start Sutton Notes to the Financial Statements

Note 18
Creditors and Accruals
Restricted Funds
Children in Need
Temp Accom (POD)
National Lottery
Unrestricted Funds
Redundancy Provision
Accrued Holiday Pay
Independent Examiner
Other Sundry Accruals
Note 19
Fund Balances
Restricted Funds
The National Lottery Connecting Families
BBC Children In Need
Womens Aid Caring Dads
LB Sutton Children with Disabilities
LB Sutton Domestic Violence
Advocacy
Young Londoners Bridging the Gap
KGJ Fdn Connecting Families from the Start
City Bridge LCRF Wave 5
LB Sutton Childrens Wellbeing
LB Sutton Families in Temp Accom (POD)
LB Sutton Temp Accom Ambassadors
Rebuild Maternal Journal incl Sutton Giving
Perinatal SMHF
Moving On Together
Parenting Support
Big Hopes Big Futures
Other Restricted Income
Unrestricted Funds
General
Designated Development
Total*		 2022
2021
£
£
276
363
17
240
293
0
35,590
35,316
1,500
1,000
600
600
1,333
398
39,609
37,917
Opening
Incoming
Resources
Transfers
Closing
Balance
Resources
Expended
between
Balance
1.4.21
funds
31.3.22
£
£
£
£
£
8,671
101,155
(96,950)
12,876
2,362
28,832
(28,501)
2,693
11,597
0
0
11,597
0
3,141
(3,141)
0
3,010
10,354
(11,355)
2,009
2,558
28,167
(27,964)
2,761
3,571
16,520
(15,745)
4,346
3,426
5,000
(5,000)
3,426
0
26,618
(25,022)
1,596
0
18,333
(13,315)
5,018
4,498
20,000
(19,952)
4,546
0
19,784
(9,920)
9,864
2,876
17,129
(4,997)
15,008
0
6,789
(6,789)
0
0
6,000
(1,625)
4,375
0
29,963
(23,398)
6,565
0
3,500
(2,830)
670
42,569
341,285
(296,504)
0
87,350
0
770
(770)
0
0
104,790
167,312
(9,088) (125,000)
138,014
0
0
0
125,000
125,000
147,359
509,367
(306,362)
0
350,364

*To secure/Imbed Perinatal and Infant MH Services and staff /volunteer development

30

Home-Start Sutton Notes to the Financial Statements

Analysis of Net
Assets Between
Note 20 Funds
Tangible Current Current Total
Fixed Assets Assets Liabilities 2022
£ £ £ £
Restricted Funds
The National Lottery Connecting
Families 37,312 (24,436) 12,876
BBC Children In Need 2,969 (276) 2,693
Womens Aid Caring Dads 11,597 0 11,597
LB Sutton Children with
Disabilities 0 0 0
LB Sutton Domestic Violence 2,009 0 2,009
Advocacy 10,761 (8,000) 2,761
Young Londoners Bridging the Gap 7,154 (2,808) 4,346
KGJ Fdn Connecting Families from
the Start 3,426 0 3,426
City Bridge LCRF Wave 5 6,919 (5,323) 1,596
LB Sutton Childrens Wellbeing 6,685 (1,667) 5,018
LB Sutton Families in Temp Accom
(POD) 4,563 (17) 4,546
LB Sutton Temp Accom
Ambassadors 9,864 0 9,864
Rebuild Maternal Journal 41,197 (26,189) 15,008
Moving On Together 4,375 0 4,375
Parenting Support 6,565 0 6,565
Big Hopes Big Futures 1,545 (875) 670
LBS Rebuild Esteem 23,163 (23,163) 0
0 180,104 (92,754) 87,350
Other Restricted Income 0 0 0
Unrestricted Funds
General 4,759 172,278 (39,023) 138,014
Designated Development 125,000 0 125,000
4,759 477,382 (131,777) 350,364

31

Home-Start Sutton Notes to the Financial Statements

This page has been deliberately left blank.

32

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 Chief Executive Officer Joannne Atkins Family Group Co-ordinator (March 2021) Emma Clements Volunteer Recruitment and Development Bev Daines Family Support Co-ordinator Rachel Davey Family Support Co-ordinator (August 2021) Charlotte Donovan Finance and Business Support Kim Farlow Senior Family Support Co-ordinator Sima Ganji Group Worker (left December 2021) Sharon Godwin Play Worker (left March 2021) Chantal Hayden Family Support Co-ordinator Gayle Sawyer Family Support Co-ordinator Victoria Thompson Family Support Co-ordinator (July 2021) JoJo Tsitropoulou Play Worker (November 2021)

Helen Warwick Group Worker and Play Worker (left November 2021) Helen Wright Volunteer Research secondee (June 2021-Jan 2022)

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 Claire Shaw Fran Boto Sue Holley Chantal Steele Diana Broad Coleen Huggett Paula Swann Kathleen Burman Anna Hunt Jane Swindle Veronica Calabro Stacey Jarvis Aysegul Takimoglou Camiya Chacka Manohari Jeyasingham Mike Taylor Sue Childs Emma Jones Phyllis Thompson Katie Connaire Celia Mathani * Lorraine Thrower Rachel Davey Pamela Manisier JoJo Tsitropoulou Valerie Davis Karen Mason Lesley Turner Fiona Denton Anne-Marie Mika Kate Webber Denise Earwicker Uzma Mobin Fiona Webster Angela Christopher-Ejemba Kelly Whetren Sue Elson Suchitra Mulmudi Gill Wong Kirsty Ferrin Paul McCarthy Helen Wright Suzanne Fitter Kelly Larry Dawn Forbes Stuart Phillips Mags Fox Victoria Presswood

Peer Advocates Mags Fox

Paul McCarthy

Paula Swann *

33

Home-Start Sutton

Staff and Volunteers

Sarah Kirkpatrick Amy Newbury * Sandra Board Kelly Larry Charlene Parker Sue Holley denotes leavers in period

34

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 Church of the Good Shepherd Citizens Advice Bureau Sutton Community Action Sutton Community Champions Fran Boto Free Cakes for Kids Sutton Home-Start London Holy Trinity Church, Wallington Home-Start UK Jean and Rupert Quested Linus Project London Borough of Sutton Mrs Molly Latter 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

35