HOME-START WAKEFIELD & DISTRICT
REPORT AND FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
Charity Commisslon Reference Number 1105617
Company Registered Number 05208262
WALTER DAWSON &SoN
CHAKTEREt) ACCOUNTANTS & STAIUTORY Auf)ITOR
Flrst Floor, Unlt 12
Pennine Business Park
Longbow Close
Bradley
Huddersfield
HD2 1GQ

HOME-START WAKEFIELD & DISTRICT
REPORT AND FINANCIAL STATEMENTS
Pa
Contents
Legal and Administratlve Information
Statement of Trustee5' Responsibilitie5
Report of the Trustees
Independent Auditorfs Report
8-12.
Statement of Financial Activities
13.
Balance Sheet
14.
Statement of Cash Flows
15.
Notes to the Financial Statement5
16-25.

HOME-START WAKEFIELD & DISTRICT
LEGAL AND ADMINISTRATIVE INFORILITION
1. CONSTITUTION
Home-start Wakefleld & District is a company Ilmited by a guarantee Icornpany No.
05208262) and a reglstered charity (Charity No. 11056171 governed by 7ts Memorandum
and Articles of A55p¢latlon.
2. DIRECTORS AND TRUSTEES
The directors of the charftable company I'the charity'l are its trustees for the purpose
of charity law and throughout this report are collectlvely referred to as the trustees.
The trustees serving during the year and slnce the year end were as follows:
Chaimian:
Janet Walter
Vice Chair:
Sarah Millns
Treasurer-
Jennifer Widdowson
Safe
ardin lead:
Karron Zelel
Trustees:
Jane Hall
Elizabeth Lynagh
Sarah Mlllns
Nlgel Storey lappointed 10 August 2024)
Karran ZeLel
itor5:
Walter Da￿n & Son
First FiLW)r, Unit 12
Pennine Buslness Park
Longbow C105e
Bradley
Huddersfleld
HD2 1GQ

HOME-START WAKEFIELD & DISTRICT
LEGAL AND ADMINISTRATIVE INFOWTION
Bankers:
National We5tmin5ter Bank PIC
56 Westgate
Wakefield
WF1 1XF
The Co-op Bank
POBox250
Delf House
Southway
Skelmersdale
WN8 6wr
Redwood Bank
The Nexus Bulldlng, Broadway
Letthworth Garden Clty
SG6 3TA
stered Office:
Home-start House
2 Kilnsey Road
Eastmoor
Wakefield
West Yorfrshlre
WF1 4RW

HOME.START WAKEFIELD & DISTRICT
STATEMENT OF TRUSTEES RESPONSIBILITIES
The trustees (who are also directors of Home.Start Wakefleld & District for the purposes of
cornpany lawl are responsible for preparing the trustees. report and the financial statements In
accordance with applicable law and United Kingdom Accounting Standards Including Financial
Reporting Standard 102-. The Finoncial Reporting Standard appllcable In UK and Republic of
Ireland (United Kingdom Generally Accepted Accounting Practice).
Company law require5 the trustees to prepare financial statements for each year Nthich g?ve a
true and fair View of the state of affairs of the charitable company and of the incoming
resources and application of resources. including the income and expenditure. of the
charitable company for that period. In preparin8 the financial statements. the trustees are
select suitable accountlng policies and then apply them consistently
b)
observe the methods and principle5 in the Charltles SORP:
Ic
make Judgements and estimate5 that are reasonable and prudent.
Id)
state whether applicable UX Ac¢ountln8 Standards have been followed. subject to any
materlal departures disclosed and explalned In the financlal statements. and
lel
prepare the financial 5tstements on the going concern basls unless it is inappropriate
to presume that the charitable company will continue in business.
The tmsteeg are responsible for keeplng proper accounting records that disclose with
reasonable accuracy at any time the financial position of the charitable company and to enable
them to ensure that the financlal statements comply with the Ctynpanles Act 2006. They are
also responsible foi safe4uar(ling the asset5 of the charitable company and hence for taking
reasonable steps for the prevention and detertion (rf fraud or other irregularitie5.
In so far a5 the trustees are aware:
lal there 15 no relevant audit informatlon of which the charftable company5 auditors are
Ibl the truste￿ have taken all steps that they ought to have taken to make themselve5 aware
of any relevant audit information and to establish that the audltors are aware of that
inforniatlon.

HOME-START WAKEFIELD & DISTRICT
REPORT OF THE TRUSTEES
FOR THE YE4R ENDED 31 hlARCH 2024
The trustees are pleased to present their annual report together with the financial statements of
the charitable company for the year ended 31 March 2025 wh7ch are also prepared to meet the
requirements tor a director5 report and accounts for Companie5 Act purp05e5.
The legal and admlnistrative inforrnatl￿ set out on pa8e5 1 and 2 forms part of this report.
The flnancial statement5 comply with the Charities Act 2011, Companies Act 2006, the
Memorandum and Articles of Ass¢xiation and Accountfng and Reporting by Charitles: Statement of
Recommended Practice appllcable to charities preparlng their accounts in accordance wlth the
Flnanclal Rep¢)rtlng Standard applicable in the UK and Rewbllc of IreLarKI IFRS 1021.
1. StnKture Govemance and Mana ement
A volunteer Board of Trustees is responsible for the scheme although the day to day njnnlng is
delegated to the Scheme Manager who ha5 responsibility to ensure that all members of staff
are appropriately rnanaged and supervised. TNstee Board meetings are held bi-monthly.
2. Ob'ectives and Activities
The objectlves for whlch Home-start 15 established are:
la} To safeguard, protect and preserve the good health, both mental and physical, of children
and parents of children,
Ibl To prevent cruelty to or maltreatment of children,
Icl To relieve sickness, poverty and need amongst chlldren and parents of children.
Idl To promote the education of the public in better standards of childcare wthin the area of
Wakefield and Its envlrons.
When plannlng the actlyltles for the year. the trustees have considered the Commlssion's
guldance on publlc benefit.
3. Achievements and Performance
Home.Start Wakefield & District conrlnues to WO￿ with familie5 of O-11 year olds by provision
of volunteer befriending and advocacy in the Wakefield District.
We continue to build our partnershlps wlth the Local Authority and after our review they have
decided to continue the funthng of £51,600 per year.

HOME-START WAKEFIELD & DISTRICT
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
3. Achievements and Performance
continued
We tontinue to be supported by the continuation of Henry Smith Improvlng Llves funding in
June 2022 to May 2025. This supports our work fundlng two of the coordinator team, recrultlng
and tralnlng volunteers to work ￿th families of chlldren ￿5 years.
Our funding fr￿7 the Local ALrthority for the work with families of chlldren 6 - 12 years was
extended to August 2025.
Support to families through our Fafnily Groups has continued. there are six group5 running
acr05S the district in Castleford. Pontefract, Shariston, South Kirkby, Flanshaw and Eastmoor.
Working in partnership and develop1ng positive relationships with other agencies is central to
our worf(. We have continued to work In c105e Ilaison wlth colleague5 in the third sector. in
particular Nova and the Young Live5 Con50rtium.
Durlng 2024-2025 the scheme recelved 341 referrals for support.
We have offered bespoke dads support through Dad Matters for Perinatal Mental Health IPNMHI
concerns, and a Dads do it Differently Coordinator for fathers of older children where PNMH Is
not the concern. Through this work in Wakefield, we were approached by Barn51ey Council to
host a Dad Matters C¢)ordinator for their PNMH sUPPOrt offer to dads. and we appointed to this
role in March 2024,
The quallty of the semce we prowde to farnilies 15 partlculariy Important to U5 and we are
pleased to report that 1LK)% of families who evaluated the serwce said they were very sat15fied
or satisfied with the Home-start service. Feedback from referrers te115 US that the Home-start
service is valued by them, and they report improvements in the familie5 they have referred.
During this year we trained 19 new volunteers.
Volunteers play a vital role in the 5UPPOrt of families. It 15 their commitment that enables us to
support families across the Wakefield District. The scheme contTnues to offer a comprehensive
volunteer training programme. The scheme recognises the value of it5 volunteer team, and
we acknowledge the commltment of th05e who give their tlme freely to support parents and
children.

HOME-START WAKEFIELD & DISTRI
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 I￿RCH 2024
4. Financial Review
The Trustee Board has adopted a statutory reserves policy which determlnes the level of
reserves it maintains in the event of scheme closure and to cover staff redundancles.
5. Plans for the Future
We will continue to strengthen our ITnks with statutory and voluntary agencies to promote the
Home-start serrice. We will look at all funding opportunities which align with our aims and
objectives and continue to offer much reeded early 5UPPOrt to children and families in the
Wakefield district. We ￿11 continue to work in partnership Mth the L(Kal Authorityi Cluster
Managers. and other VCS organisations. to ensure that families and children across the distrirt
have a range of servTce5 ro support their unique need5.
We have identified that lots of parents go through crisis and galn support at that level, then a5
the crisis eases, support disappears leaving them wlth no one. We pick up some of these
families and support them to Integrate into new a￿a$ of the dlstrict. set up new home5 and
rebuild their confidence. We wtyjld Ilke to become the local rebulld offer and are looking to
pursue fundln8 to support this type ot project.
6. Statement of Disclosure of Information to Audit¢)r5
The trustees of the charitable company who held office at the date of approval of thi5 Report
of the Trustees each confirm that:
{a) so far as they are aware. there is no relevant audit information, infomiation needed by
the charitable cornpanls auditor5 in connection with preparing their report. of whTch the
charitable companys auditors are unaware. and
{bl they have taken all the Steps that they ought to have taken as ttwstees in order to make
themselves aware of any relevant audit information and to establlsh that the charitable
company's auditors are aware of that Infomiation.
7. Auditors
The audltors, Walter Dawson & Son. haMng expressed their willingness to continue in office.
will be proposed for re-appointment in accordance with Section 485 of the Companies Act
This report has been prepared in accordan￿ with the Accounting and Reporting by Charities:
Statement of Recommended Practice. In preparin¥ this report advantage ha5 been taken of the
Small companies exemption.

OME-START WAKEFIELD & DISTRICT
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED
1 PL4RCH 2024
Thls report wa5 approved and authorlsed for Issue by the Trustee5 on 8 October 2025 and
signed on their behalf by:
J Walter
Trustee
. HiddcLoS(n

INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF
HOME.START WAKEFIELD & DISTRICT
inion
We have audited the flnanclal statements of Home-start Wakefield & Dlstrlct for the year
ended 31 March 2025 which comprise the Statement of Financial Actlvitles Ilncluding Incotne
and Expenditure Account). Balance sheet, and note5 to the financial 5taternents on pages 13 to
24, including a sumrnary of significant accounting policies. The financial reporting framework
that has been applied in their prep3rat7on is applicable law and United Kingdom Accounting
Standards, includlng Financial Reporting Standard 102.. The Financial Reporting Standard
applicable in UK and Republic of Ireland (United Klngdom Generally Accepted Accounting
Practice).
In our opinion the financial statements:
la> give a true and fair view of the state of the Charitable company's affairs as at 31st March
2Q25 and of its income and expenditure for the year then endeé.
Ibl have been properly prepared in accordance with United Klngdom Generally Accepted
Accountin4 Practice,.
{c)
have been prepared in a¢¢ordance with the requlrements of the Companies Act Ic￿6.
Basls for o
nlon
We conducted our audit in accordance ￿th Internatlonal Standard5 on Audltlng IUKI IISAS IUKII
and appilcable law. Our re5pon5ibilities under those standards are further described Sn the
ALRlltor's responslbllities for the audit of the financial statements section of our report. We are
Independent of the Charity in accordance with ethical requirements that are relevant to our
audit of the financial statements In the UK, Including the FRC'S Ethlcal Standards, and we have
fulfilled our other ethical respon5ibTlitie5 in accordance with these requirements. We belTeve
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for
()ur opinion.
Conclusions Relatin to Goin Concern
In auditing the financial statements, we have concluded that the trustee5' Use of the going
concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomied. we have not identified any materlal uncertaintie5
relating to event5 Qr con(iltions that. individually or collectively> may cast Sl8n?ficant doubt on
the Charity's abTlity to continue as a going concern for a period of at least twelve month5 from
when the finan¢lal statements are authorised for issue,
Our responsibilities and the responslbllitles of the dirrftors wlth respect to going concern are
described in the relevant sectlons of this report.

INDEPENDENT AUDITORS REPORT
TO THE MEMBERS OF
HOME-START WAKEFIELD & DISTRICT
Other Infomiation
The tntstees are responsible for the other Information. The other Information comprises the
information included In the annual report other than the finandal Statements and our auditor's
report thereon. Our opinion on the financial statements does not cover the other Tnformation
and. except to the extent Othe￿Se explicitly stated in our report. we do not express any form
of assurance conclusion thereon.
In connection wlth oui audit of the financial statements our responsibility Is to read the other
information and. in doing so, consider whether the other infomiation is materially incorbsistent
with the financial statements or our knowledge obtained in the audit or otherwise appears to
be materially misstated. If we identTfy such material inconsistencies or apparent material
misstatements. we are required to determine whether there is a material mlsstatement in the
financial $￿tements or a material mlsststement of the other information. If, based ijn the
work we have performed, we conclude that there is a material misstatement of this other
information, we are requlred to report that fact.
We have nothing ro report Tn thi5 regard.
O inion on Other Matters Prescribed
the Com
anies Act 2006
In our opinion. based on the work undertaken in the course of the audit:
(al the Infom)ation given In the trustee's report lincorporatlng the strategic report and
dlrectors, report) for the flnandal year for which the flnanclal statements are prepared is
Consistent with the financial statements; and
Ibl the tnjstees. report (incorporating the strategic ￿port and dlrectors. rep)rtl have been
prepared in a{cordan￿ with applicable legal requirements.
Matters on Which we are R
uired to Re
rtb Exce
tion
In the light of the knowledge and understanding of the Charity and its environment obtained in
the course of the audit, we have not identified material mi55tatements in the Trustees. knnual
We have nothing to report in respect of the following matter5 in relation to which the
Companies Act 2006 require5 US to report to you if, in our opinion:
la} adequate accounting records have not been kept or returns adequate for our audlt have
not been received from branches not visited by us;
bl the financial statements are nol in agreement with the accounting records and returns.
Icl certain disclosures of trustee's remuneration speclfled by law are not made. or

INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF
HOME.START WAKEFIELD & DISTRICT
Matters on Which we are Re
red to Re
rt b Exce tion
¢)ntinued
Id) we have not received all the Informatlon and explanations we require fer our audlt.
Re5
nsibilities of the Trustees
As explained more fully Tn the trustee's responsibilities statement set out On page 3. the
trustee5 (who are also the directors of the charitable company for the purposes of company
lawl are responsible for the preparation of tinancial statements and for belng satlsfied that
they give a true and fair ￿ew, and for such intemal control as they deternine it necessary to
enable the preparation of financial statements that are free frorn material misstatement.
In preparing the financial statements. the tnJ5tees are re5pDnslble for assessing the Charity's
ablllty to continue as a golng concern, di5closlng. as applicable, matters related to golng
concern and using the going concern basis of accountTng unles5 the trustees either intend to
liquidate the Charity or to cease operations, or have no realistic alternative but to do so.
Our Res
n5ibillties for the Audlt of the Financial Statements
Our objective5 are to obtaln reasonable assurance al)out whether the flnanclal statements a5 a
whole are free from materlal mlsstatement, whether due to fraud or error, and to Issue an
auditor's report that includes our opinfon. Reasonable assurance 7$ a high level of assurance.
but is not a guarantee that an audit conducted In accordance wth ISAS IUKI ￿11 always detect
material misstatement when It exlsts. Mlsststements can arise from fraud or error and are
considered material if, individually or In the aggregate, they could reasonably be expected to
influence the economic dec75ions of users taken on the basls of the financial statements.
Irregularities, including fraud, are instance5 of non-compllance wlth laws and regulation5. We
deslgn procedures In Ilne with our responsibilities, outlined above, to detect materlal
mi5Statements in respect of irregularitle5. including fraud. The extent to which our procedure5
are capable of detecting irregularities, including fraud is detailed below:
Ovr approach to identifying and assessing the risk of materlal misstaternent in respect of
Irregularfties, including fraud and non-complTance with laws and regulations, was as follows:
la} the engagement partner ensured that the engagement team collectively had the
appropriate competence, capabllities and skills to identify or recognise non-compliance
th applicable law5 and re8ulatlons-
Ibl we Identifled the laws and reBuLations applicable to the Charfty through discussions With
trustees and other management, and form our commercial knowledge and experience of
10

INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF
HOME-START WAKEFIELD & DI
TRI
Our Res
onslbillties for the Audit of the FinancTal Statements
continued
{cl we f￿￿$sed on specific laws and regulations which considered may have a direct material
effect on the financial stalements or the operatTons of the charity, Includln8 the
Companles Act 2006, taxatTon legFslatlon, data protertion. antl-brlbery, employment,
environmental and health and safety leglsladon.
Idl we assessed the extent of compliance with the laws an¢J regulations Identified above
through making enquiries of management and inspecting legal correspondence; and
lel Identlfied laws and regulatlons were communicated withln the audit team regularly and
the team remained alert to Instances of non.compliance throughout the audit.
We assessed the susceptlbillty of the charitys financlal statements to materlal mlsstatement,
including obtaining an understanding of how fraud might occur, by:
lal maklng enquiries of management a5 to where they considered there was a susceptlbility to
fraud, their knowledge of actual, 5U5pected and alleged fraud. and
Ibl considering the Internal controls In place to mitigate risks of fraud and non-compliance
with laws and regulations.
To address the risk of fraud through managernent bias and overide of controls, we:
lal performed analytical procedures to identify any unusual or unexpected relationships;
Ibl tested Journal entrfes to identlfy unusual transactions;
Ic) assessed whether judgements and assumptions made in determining the accounting
estimates set out in note 1 and where indicative of potential bias: and
Idl investigated the rationale behlnd significant or unusual transactlons.
In response to the risk of irregularlties and non-cgmpliance with laws and regulations. we
deslqned pr4xedures which included, but were not limited to:
lal a4reeln8 flnancial statement dlsclosures to underlying supportln8 documentation;
Ibl readlng the mjnutes of meetlngs of those charged with govemance;
Icl enqulr6n8 of management as to actual and potential litigation and claims; and
Idl reyfiewlng correspondence wlth HMRC, relevant regulators Includln8 the Health and Safety
Executive, and the company's legal a(fvlsors.
11

INDEPENDENT AUDITOR'S RE14)RT
TO ThE MEMBERS OF
HOME-START WAKEFIELD & DISTRICT
Our Res
nsibilities for the Audit of the Financial Statements
continued
There are Inherent limitations in our audit procedures described above. The more removed
that laws and regulations are from financial transactions. the less likely it is that we would
become aware of non-compliance. Auditing standards also limit the audit procedures required
to identify non.compliance vrith law5 and regulations to enquiry of the trustees and other
management and the inspectlon of regulatory and legal correspondence, if any.
Material mi55tatements that arise due to fraud can be harder to detect than those that arise
from error as they may involve deliberate concealment or collusion.
A further descrfption of our responslbllltles for the audit of the flnanclal statements is located
on the Financial Reporting Councll's webslte at: www.frc.org.uklaudltorsreponslbllitie5. Thls
descrfptlon forms part of our auditor's report.
Use of our re
This report is made solely to the Charity's members, as a l￿dy, in accordance with Chapter 3 of
Part 16 of the Cornpanles Act 2006. Our audit work has been undertaken so that we might
stste to the Charity'5 members those matters we are required to state to them in an auditorfs
report and for no other purpose. To the fullest extent pemiltted by law, we do not accept or
assume responsibility to anyone other than the Charitys members as a body, for our audit
work, for this report, or for the oplnlons we have formed.
John Richard Hall FCA (Senlor Statutory Auditor)
for and behalf of Walter Daw50n & Son, Statutory Auditor.
Chartered Accountant5
First Floor, Unit 12
Pennlne Buslness Park
Longbow C105e
Bradley
Huddersfield
HD2 1GQ
Date..
12

STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Notes
Unrestricted Restricted
Funds
Fund5
Total
2025
Total
2024
INCOME AND ENDOWMENTS FROM:
Donations and Legacies
Investments
Charftable ActivitT
TOTAL INCOME AND ENDOWMENTS
2,359
1,339
2,888
5,247
1,339
475,627
482,213
2,249
1.255
447,771
451,275
475,627
478,515
3.698
EXPENDITURE ON:
Charitable Actlvltles
1,246
463,589
464,835
404,490
TOTAL EXPENDITURE
1.246
463,589
464,835
404.490
Ntr INCOMEI
EXPENDITURE
Transfers Between Fund5
2,452
14,926
17,378
46.785
MOVEMENTS IN FUNDS
2,452
14,926
17,378
46.785
RECONCILIATION OF FUNDS
Total Funds at 1 April 2023
Total Funds at 31 March 2024
126,217
128,669
189,935
Z04.861
316,152
333,530
269,367
316,152
All income and expenditure derive fr(￿ continuing activities.
13

HOME-START WAKEFIELD & DISTRICT
BALANCE SHE￿ AS AT 31 M4RCH 2025
2025
2024
Notes
FIXED ASSErs
Tangible A55ets
13
4,922
5,654
CURRENT ASS
Debtors
Cash at Bank and in Hand
14
750
363,413
364,163
32,417
361,503
393,920
CREDITORS.. Amounts Falllng
Due Withln One Year
15
{ 35.555)
{ 83,422
NEf CURRENT ASS
328.608
333,530
310,498
716.152
The Funds of the Charity:
RESTRICTED INCOME FUNDS
18
204,861
189,935
UNREThIICTED FUNDS
General Funds
Designated Funds
18
18
26,926
101,743
24,474
101.743
128,669
126.217
333.530
316,152
TI￿se flnancial statements have been prepared in accordance with the provi57ons applicable to
companies subject to the small companles reglme.
The financial statements were approved and authorised for Issue by the Trustee5 on 8 October
2025 and signed on their behalf by:
J Walter - Trustee
C E Lynagh - Trustee
C.
J Widdowson - Trustee
14

HOME-START WAKEFIELD & DISTRICT
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Cash flows from Operatln8 Actlvltles
Net income
17,378
46,785
Adjustments for
Depreciation of tangible fixed assets
Interest receivable
1,231
(1,339
1,415
{ 1,2551
Change5 in:
Trade and other debtor5
Trade and other creditors
31,667
(47,8671
131,769)
77,111
Net cash generated from operatlng actlvltles
1,070
92,287
Cash flows from Investing actfivltles
Dividends, interest, and rents from investments
Purchase of tangible fixed assets
1,339
{ 4991
1,255
(503)
Net cash generated by Investlng activities
840
752
Net Increase In cash
1,910
93,039
Cash and cash equivalent5 brought forward
361,503
268,464
Cash and cash equivalents carrled forward
363,413
361,503
15

HOME.START WAKEFIELD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MIRCH 2024
1. STATUTORY INFORMATION
Home-start Wakefield & District is a charitable company domiciled in England and Wales,
registered number 05208262. The princTpal place of business is 2 Kilnsey Road, Eastmoor,
Wakefield, West Yorkshire WF14RW.
2. COMPLIANCE WITH ACCOUNTING STANDARDS
The financial statements have been prepared in accordance with Accounting and Reporting by
Charitie5: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 1021, Charitie5 SORP {FR5 10212019 and the Companies Act 2006.
3. ACCOUNTING POLICIES
The financial statements have been prepared under the historical cost convention.
The presentation currency is sterling.
The particular accounting policies adopted are as follows:
(a} Donations Le
acies and Similar Incomin
Resources
Donatlons, legacles and similar incoming resource5 are Included in the year in which they are
receivable, which is when the charity becomes entltled to the resource.
(b) Grants Receivable and Local Authorlt Fees
Grants receivable and local authority fees are credited to the Statement of Financial
Activities (SOFA) In the year for which they are received. Deferred income represents
amounts received for future periods and is released to income resources in the period for
which it has been received.
{c) Investment Income
Income from investments is included in the SOFA in the year in which it is receivable.
{d> Ex enditure
All expenditure is included on an annual basis and is recognised when there is a legal or
constructive obligation to pay for expendlture. All costs have been dlrectly attributed to
one of the functional categorles of resources expended in the SOFA. The charity is not
registered for VAT and accordingly expenditure is shown gr05s of irrecoverable VAT.
16

HOME.START WAKEFIELD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
3. ACCOUNTING POLICIES (continuedl
(el Tan ible Fixed Assets
Depreclation is provided on a reducing balance basis over the expected useful lives of each
category of tangible fixed assets:
Fixtures and Fittings
20% per annum on written down value
If I Pension Costs
The charity operates a defined contribution pension scheme for the benefit of its employees.
Contributions payable are recognised in the 50FA when due.
Rentals payable under operating leases are charged to the SOFA on a straight line basis over
the period of the leases. The benefits of lease incentives are recogni5ed in the SOFA over
the lease period on a straight line ba515.
{h} Fund Accountin
Funds held by the charity are either:
Unrestricted seneral funds - these are funds which can be used in accordance with the
charltable objects at the discretion of the trustees.
De5iynated funds - these are funds set aside by the trustees Qut of unrestricted general
funds for specific future purposes or projects.
Restricted funds - these are funds that can only be used for particular restricted
purpose5 wlthln the objects of the charlty. Restrictions arise when 5peclfled by the
donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial statements.
{il Cash Flow Statement5
The charity qualifies as a small company under the Companies Act 2006. The trustees have
elected to take advantage of the exemptions under FRS 102 not to prepare a cash flow
statement.
4. LEGAL STATUS OF THE CHARITY
The charity Is a company limited by guarantee and ha5 no share capital. In the event of the
charlty being wound up the liability, in respect of the guaranteee 15 limited to £1 per member of
the charity.
17

HOME.START WAKEFIELD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 IL4RCH 2024
18

HOME-START WAKEFIELD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 IAARCH 2024
5. DONATIONS AND LEGACIES
Unrestricted
Funds
Restrlcted
Funds
Total 2025 Total 2024
Donations
2,359
2,888
5.247
2,249
6. INVESTMENTS
Unrestricted
Funds
Restricted
Funds
Total 2025 Total 2024
Bank Interest
1,339
1,339
1,255
7. CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Total 2025 Total 2024
Henry Smith
WMDC
PAIR
PNMH
EHH
Bridglng the gap 2
Dad Matters Barnsley
FAIR- TBL
Prosper grants
UKSPF
SHIPSS
WFOL
60,000
51,600
11,454
36,750
28,776
60,IX)O
51,600
11,454
36,750
28,776
59,500
51,867
35,(M)O
23,239
25,000
19,865
104,798
11,250
14,252
103,IXIO
47,677
106,395
11,500
47,677
106,395
11,5(Kl
120,000
1,475
120,0(K)
1,475
475,627
475,627
447,771
19

HOME-START WAKEFIELD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Total 2025 Total 2024
Salaries and Pensions and NHI
Training
Staff Expenses
Volunteer Expenses
Equipment and Repairs
Promotion & Strategic Planning
Professional Fees
372,476
3,221
9,850
3,415
343
372,476
3,221
9,850
3,415
343
4,198
9,370
16,155
45,807
338,338
1,184
7,304
3,037
4,198
9,370
16,155
44,561
1,835
9,218
5,325
38,045
Outings and Functions
Support costs
1,246
1,246
463,589
464,835
404,490
9. SUPPORT COSTS
Unrestricted
Funds
Restrfcted
Funds
Total 2025 Total 2024
Telephone
Rent, Room Hire and Cleaning
Insurance
Postage, stationery and Photocopying
Auditors RemuneratTon
Sundry Expenses
Bank Charge5
hlanagement Fees
Depreclatlon
7,794
10,956
1,574
4,277
4,068
1,608
7,794
10,956
1,574
4,277
4,068
1,623
84
14,200
1,231
45,807
1,923
17,953
1,445
4,101
3,131
6,501
84
1,492
1,415
38,045
15
14,200
1,231
1,246
44,561
20

HOME-START WAKEFIELD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
10. STAFF COSTS AND TRUSTEES. REMUNERATION
2025
2024
Wages and SaLarles
Social Securlty Costs
Other Pension Costs
334,526
20,437
17,513
301,983
21,596
14,759
372,476
338,338
Included in Wages and Salaries above 15 £631 paid by the charlty In termination benefits durlng the
year (2024: £nil)
No employee received remuneration amounting to more than £60,OIXI in either year. Trustee5
received no remuneration and were not reimbursed for any of their expenses in either year.
The average w￿k{Y number of employees during the year, calculated on the basls of full time
equivalents, was as follows:
2025
No.
2024
No.
Charitable Activities
13
12
11. NEf INCOMEI
EXPENDITURE
FOR THE YEAR
2025
2024
This is stated after charging:
Depreciation
Auditorfs Remuneration
1,231
4,068
1.415
3,131
12. CORPORATION TAX
The charity 15 exempt from lax on income and gains falling within Section 505 of the Taxes Act
1988 or Section 252 of the Taxatlon of Chargeable Gains Act 1992 to the extent that these are
applied to its charitable objectives.
21

HOME-START WAKEFIELD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
13. TANGIBLE FIXED ASSErs
Flxtures
and Fittings
Total
Cost:
At 1 April 2024
Additions
At 31 March 2025
27,292
499
27,791
27,292
499
27,791
eclatlon:
At 1 April 2024
Charge for Year
At 31 hlarch 2025
21,638
1,231
22,869
21,638
1,231
22,869
Net Book Value:
At 31 Alarch 2025
4,922
4,922
At 31 March 2024
5,654
5,654
14. DEBTORS
2025
2024
Trade debtors
Prepayments and Accrued Income
31,667
750
750
750
32,417
15. CREDITORS: Amounts Falllng Due Within One Year
2025
2024
Trade Creditors
Accruals and Deferred Income
Other Creditor5
(172
33.222
2,505
17
2,505
35,555
83,422
22

HOME-START WAKEFIELD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
16. PENSION SCHEME
The charity operates a defTned contributlon pension scheme. The assets of the pension scheme
are held separately from those of the charity in an independently administered fund. The penslon
cost represents contributions payable by the charity to the fund and amounted to £17,513 (2024:
£14,7591. Contrlbutlons totalling £2,505 {2024: £2,505} were payable to the fund at the year end.
17. ANALYS15 OF NET ASSEfs BEfwEEN FUNDS
General Fund5
Designated Restricted
Funds
Funds
Total Funds
Tangible Fixed Assets
Current Asset5
Current Liabilities
Net Assets at 31 March 2024
4,922
57.559
(35.555)
26,926
4,922
364,163
135,555)
333,530
101,743
204,861
101,743
204,861
23

HOME-START WAKEFIELD DISTRICT
NOTES TO THE FINANCIAL STATEMENT5
YEAR ENDED 31 IMRCH 2024
18. MOVEMENT IN FUNDS
At 1 April
2024
At31
Transfers March 2025
Income
Expenditure
Restricted Funds
Henry Smith
Tudor Trust Family Fund
WMDC
18,964
4,461
51,150
93
165,3951
13.569
4,461
45,429
93
21,449
11531
75
2,710
2,888
50
51,61X)
157.3211
WDHCS
Our Family our Future
Lamplighters
PAIR
Brldglng the Gap
Summer Trlp
EHH
23,234
11,7851
{ 153)
111,379)
11,454
2.710
2.888
28,T76
36,750
47,677
106,395
11,5(￿)
128,7Z6}
133,0121
147,1741
108,1271
{ 9,6501
{ 9,9511
{ 89,4411
11,4751
PNMH
Dad Matters Bamsley
FAIR .TBL
4,134
15,875
2.862
7,302
9.974
49,176
7,872
16.378
1,130
9,152
23
79,735
Prosper
UKSPF
SHIPSS
Festival of Learnlns
120.(
1,475
Total Restricted Funds
189.935
478,515
{ 463.589
204,861
Unrestricted Funds
statutory Reserve Fund
101,743
101,743
General Funds
24,474
3,698
11,246}
26.926
Total Unrestrfjcted Funds
126,217
3.698
11,246
128,669
TOTAL FUNDS
316.152
482,213
464,8351
333,530
Re5trlctlons Im
and Pu
of Desl nated Funds
The Trustees Board has adopted a statutory reserve policy whlch detemiines the level of
reserve5 It maintain5 based on three months running costs and to cover staff redundancy
costs in the event of scheme closure.
WMDC
This funding 15 to 5UPPOrt charIt￿S work wlth parents with chlldren 0-5 years. This funding 15
belng revlewed as It Is due to end November 2025.
24

HOME.START WAKEFIELD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
18. MOVEMENT IN FUNDS
continued
Hen
Smith 22
Thls funding Is to support the charity's work Mth parents of children 0-5 and ends June
Famil Welfare fund
This funding is to support familie5 in crisls when other forms of support have been
Famll Wellbeln
This project support5 the overview of the service managing impact and outc4)mes.
Identifying development of the seThice to support current 15sues that arise Tn familie5 this
funding has Some underspend and now ends Dec 2025.
Bri
the Ga
3- SHIPSS
c￿rdInatOr Supporting families children under the age of 5year5. Recrultlng. training
& mafchlng volunteers & assessing family needs, managing peer support work, whlch is
ca￿led out by volunteers, signposting to specialised Services where needed.
Six Family Groups promoting healthy lifestyles. children's physical S￿la1 and emotional
development and reducing parents. isolation, and promoting getting children ready for
Admlnlsirator: Admin & Monitoring for all the above projects and Service dellvery
L.A. HUBS
C(￿rdInatIng RPC, Triple P & EPEC family leamlng across six local authorlty hubs supporting
famllies with children under the age of 19yrs.
PNMH
Supporting familie5 With chlldren under the age of 2yrs. Working alongside parents who have
mental health struggles in the first two years of the child's Ilfe.
Lotte
Families Achievin Inner resillence
FAIR
Dads Coordinator
Dad matters (be5pDke Homestart program} - Supporting families Wth children under the age
of 2yrs.
Dads do It dlfferently - Supporting families for fathers of older chlldren and where PNMH 15
not the concern. Recruiting, Training & Matching Volunteer5 & a55essing family need5,
offertng peer support work, walk and talk5 and an online workshop I drop-fjn also referring
to speclallsed seNces where needed.
25

HOME-START WAKEFIELD DISTRicr
NOTES TO THE FINANCIAL STATEME1￿5
YEAR ENDED 31 ILARCH 2024
18. MOVEMENT IN FUNDS
contlnued
Famil Behavlour Su
Providing 5UPPQrt In families where behaviour is causing the m05t pressure, working
alongside parents in a htslistic way to set up and support parents With strategies around
behavlour management and parents setting and enforclng 8ood safe boundaries for chlldren.
Visiting weekly at first to embed the strategies with parents, then offering remote support
e.g. telephone contact.
WAKEFIELD FESTIVAL OF LEARNING - Cook Eat Re
at Pilot
Two sessions of CODkTns with families and providing equipment and ingredients for them to
repeat the recipe at home. Well received and we will I￿k for money to run a longer
programme as part of healthy eating outcomes.
26