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2023-03-31-accounts

HOME-START CAMBRIDGESHIRE

(A Company Limited by Guarantee)

Report of the Board of Trustees

For the year ended 31st March 2023

HOME-START CAMBRIDGESHIRE

Contents Page
Reference & Administrative Information 1 to 2
Report of the Trustees 3 to 7
Report of the Independent Examiner 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 to 16

1

HOME-START CAMBRIDGESHIRE

COMPANY INFORMATION

Directors/Trustees Joanna Studdert
Susan Wilson
Aaron Venables (Chair)
John Clucas (resigned 16/07/2022)
Anthony Frost (resigned 07/09/2022)
Michael Garrick-Green
Mary Wade
Dr Margaret Challis
Claire Hoather
Company Secretary Susan Wilson
Company Number 05139596
Charity Number 1106007
Registered Office F103/F104 Upper Pendrill Court,
Ermine Street North,
Papworth Everard,
Cambridgeshire CB23 3UY
Independent Examiner TC CH Limited
4 Office Village, Cygnet Park, Forder Way, Peterborough PE7 8GX
Bankers Charities Aid Foundation Bank Ltd.
25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ
Cambridge & Counties Bank.
Charnwood Court, 5B New Walk, Leicester, LE1 6TE

2

Company number 05139596 Charity number 1106007

REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT)

The Trustees present their report and the financial statements for the year ended 31 March 2023. The Trustees, who are also Directors of Home-Start Cambridgeshire for the purposes of company law and who served during the year and up to the date of this report, are set out on page 1.

Structure, governance and management

Home-Start Cambridgeshire is a charitable company limited by guarantee. The company was established in 2004 under a Memorandum of Association, which established its objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1 each.

Recruitment and Appointment of the Board of Trustees

All Trustees have been appointed based on their particular skills and experience to enhance the expertise of the Board and having an interest in the welfare of children and the voluntary sector.

Trustee Induction and Training

Trustees receive induction training within the scheme. All Trustees are encouraged to attend training courses run by the national office of Home-Start UK and other relevant agencies.

Organisational Structure

The governance of the company is vested in the Board of Trustees which meets regularly throughout the year through full Board meetings and assigned sub-committees for finance, fundraising and strategy. The scheme operates within the standards and methods of practice of the Home-Start UK organisation and has signed up to the Home-Start Agreement, Policy and Practice Guidance and Quality Assurance system.

Risk Review

The Trustees have reviewed the risks to the scheme on a continuing basis and have established systems and controls to mitigate those risks.

Home-Start UK operates a national Quality Assurance programme. Home-Start Cambridgeshire is normally audited once every four years and the last audit was completed in September 2016. HomeStart Cambridgeshire achieved 100% (COVID-19 delayed the QA audit originally expected in late 2020, we are now expecting this in late 2023.

The Trustees have used the Charity Governance Code for Small Charities to review the performance of the Board and to recommend measures to further improve Board performance. The areas included in the code are reviewed regularly by the Board on an ongoing basis.

The Board of Trustees has established policies and practices which the Trustees expect all staff and volunteers to consider and adhere to when engaging in any activity on behalf of Home-Start Cambridgeshire.

3

Aims and objectives of Home-Start Cambridgeshire

Home-Start believes that children need a happy and secure childhood and that parents play the key role in giving their children a good start in life and helping them to achieve their full potential.

Each Home-Start scheme is an independent voluntary organisation which works towards the increased confidence and independence of the family by:

Performance and Achievements

After a long period of adapting the company to remote working, post-pandemic we have successful transitioned the staff and volunteers back to working in person. The staff are in the office on a regular basis, both staff and volunteers are conducting home visits again, groups sessions have recommenced, and the Board has met in person.

During 2022-23, we have continued to support families across the county, and to maintain and develop links with other charities and agencies. During 2022-23 our successes include:

We value family visiting volunteers’ contributions, not only for the time they give each week to support a family but the wide and diverse skills and experience they bring to the team. We are grateful to the 85 volunteers who supported our families in 2022-23 and to those who helped in other ways, including those who have been trustees of Home-Start Cambridgeshire during the year.

Pippa Goodhart, children’s author, who became Patron of Home-Start Cambridgeshire in 2014, continued to actively support and promote the charity in the community and at events.

4

The Trustees met for 6 regular Board meetings (online via Zoom) during 2022-23 which were also attended by senior staff. Trustees also engaged regularly with staff and fellow Trustees during the year outside of these formal meetings

Public Benefit Statement

The scheme provides a service to families with young children, living in Cambridgeshire. Homevisiting volunteers provide friendship and support to parents and children in the families’ homes during a difficult period in their lives. Such support and intervention are provided over the short to medium term, encouraging self-reliance, independence and the development of coping mechanisms for the longer term. Families may need support as a result of a variety of issues, including mental health issues; post-natal illness; disability; isolation; multiple births; recovery from domestic abuse; or where there is a child considered to be “in need” in the family. Support is normally provided for two hours per week by mutual arrangement with individual families. We also support families with weekly groups, where children and parents can interact with peers and benefit from advice sessions on, for example, healthy eating and debt management. We continued for most of the year with a regular online group session but as numbers reduced this has now been closed with participants encouraged to join the face to face sessions.

Referral to the scheme for support may result from needs identified by a health visitor, social worker, Children’s Centre staff, GP, other professionals or the parent themselves. No charge is made for the service, which is available to all eligible families regardless of their financial means. Referrals are accepted by the scheme subject to availability of home-visiting volunteers and if the family is considered to be in need of this type of support. During the year, we found that the high level of demand for our services meant that we had to close to new referrals for a three month period and since re-opening we have operate more restricted criteria for accepting referrals, in order to focus our resources in areas of greatest need and where we have suitable volunteers.

The Trustees do not consider that any detriment or harm arises from carrying out its aims, nor is it perceived that others consider there to be any detrimental effect on families as a result of the service provision. On the contrary, those families assisted and external organisations have stated that they value the scheme’s presence in the local area and the benefits derived by parents and children involved.

Financial Review

The company had a net surplus of £15,442 (2022 - deficit £4,566) in this financial year which has been added to reserves to fund our work in the future. The financial statements show the sources of income, which are primarily grants to fund specific projects, in particular from Children in Need funding our work in the Fenland area and the Henry Smith Charity and donations from many other trusts, foundations and individuals. Costs mainly consist of staff and property costs, which are largely predictable.

Cash flow budgets for 2023-24 show that our reserves will be sufficient to continue to operate during this year, but that further funding will need to be sought to enable the Trustees to plan further ahead.

Investment Policy

The company’s current investment policy is to deposit funds in short-term interest-bearing accounts with UK banks.

5

Financial Reserves Policy

The Trustees have examined the requirement for free unrestricted reserves and consider that, given the nature of the Charity’s work and the potential exposures to loss of funding from key providers, they should aim to ensure sufficient working capital to cover six months’ staffing and office costs, potential redundancy costs and committed office lease costs.

The amount needed to meet this was £135,000 at 31 March 2023 (2022 – £133,000). Unrestricted reserves were approximately £35,000 above this level at 31 March 2023. This surplus is expected to reduce in 2023-24 as the level of new funding may not fully cover ongoing costs, being dependent on successful further funding applications.

Statement of Trustees’ Responsibilities

The Trustees (who are also the directors of the company for company law purposes) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom generally accepted accounting practice.

Company law requires the directors to prepare financial statements for each financial year period for which a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements the directors are required to:

Select suitable accounting policies and then apply them consistently;

Observe the methods and principles in the Charities Statement of Recommended Practice;

Make judgements and estimates that are reasonable and prudent;

State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the 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.

These financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015), with FRS102 and with the requirements of the Companies Act 2006.

During the year the company made no political or charitable contributions.

Post Balance Sheet events

There were no post balance sheet events to report.

Small Company Provisions

The above report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

6

Signed on behalf of the Board of Trustees:

…………………………………………………………………

Aaron Venables, Chair of the Board of Trustees and Director Approved by the Board on 11-09-2023

7

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HOME-START CAMBRIDGESHIRE

STATEMENT OF FINANCIAL AFFAIRS FOR THE YEAR-ENDED 31 MARCH 2023

Notes
Income and endowments from:
Fundraising and donations
7
Statutory funding and grants
7
Investment and other Income
7
Total Income
Expenditure on:
Raising funds
6
Charitable activities
6
Governance costs
6
Net income/(expenditure)
Transfers between funds
Other recognised gains/(losses)
Exceptional item		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2022/2023
2021/2022
182,494
30,597
213,091
160,500
1,830
5,550
7,380
12,730
2,504
2,504
103
186,828
36,147
222,975
173,333
1,600
1,600
1,005
169,757
35,176
204,933
176,595
1,000
1,000
819
172,357
35,176
207,533
178,419
14,471
971
15,442
(5,086)
(512)
512
520
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 13,959
1,483
15,442
(4,566)
157,382
3,340
160,722
165,288
171,341
4,823
176,164
160,722

9

HOME-START CAMBRIDGESHIRE

BALANCE SHEET AT 31ST MARCH 2023

Notes
Fixed Assets
Tangible assets
2
Current Assets
Cash at bank and in hand
3
Debtors and prepayments
4
Creditors: amounts falling due within one year
5
Net Current Assets
Net Assets
Represented by Funds:
Unrestricted funds
8
Restricted funds
8		 2023
2022
£
£
1,005
704
-
1,005
704
194,204
164,060
8,560
13,969
202,764
178,029
27,605
18,011
175,159
160,018
176,164
160,722
171,341
157,382
4,823
3,340
176,164
160,722

The company is entitled to exemption from audit under section 477 of the Companies Act 2006 for the year-ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibility for :

a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

b) preparing financial statements which give a true and fair view of the state of affairs of the company at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sctions 394 and 395 and which otherwise comply with the requirements of the Companies Act 2016 relating to financial statements, so far as applicable to the company.

These accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2016 applicable to companies subject to the small companies regime.

The financial statements were approved for issue by the board and were signed on its behalf by:

11-09-2023 Date:…………………………………

Aaron Venables (Chair)

10

HOME-START CAMBRIDGESHIRE NOTES TO THE ACCOUNTS AT 31 MARCH 2023

1 Accounting policies

1a Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015), with FRS 102 and with the requirements of the Companies Act 2006.

Home-Start Cambridgeshire meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost transaction value unless otherwise stated in the relevant accounting policy notes.

1b Legal status of the Charity

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability of the charity is limited to £1 per member of the charity.

1c Income

Grants and donations are included when receivable unless there are imposed pre-conditions on the use of the funds or the income is for a future accounting period. Any grants or donations received for a particular purpose are allocated to restricted funds.

Contributions from meetings and fees are included when receivable. Contributions earmarked for a particular purpose are allocated to restricted funds.

Income from Gift Aid is recognised when claimed.

Investment income is included when receivable.

No amount is included in the financial statements for volunteer time. Other income is recognised as it is received.

1d Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the receipient is notified of the grant, as this gives rise to reasonable expectation that the receipient will receive the grant. Where grants are conditional relating to performance then the grant is only accrued when any unfilled conditions are outside the control of the charity.

1e Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

1f Operating lease.

Amounts due under an operating lease:

Due within 1 yr
>1yr to 5yrs
Amount expensed during the year		 5,799
0
5,799
10,060

11

1g Fund accounting

Unresticted funds are available to be used for any of the charitable objects at the discretion of

the Board of Trustees. Designated funds are set aside by the trustees out of unrestricted funds for specific purposes or projects. Restricted funds can only be used for particular purposes within the objectives of the charity as specified by the donor or by the terms of the appeal for funds.

1h Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

1i Volunteers and donated services

The value of services provided by volunteers is not incorporated into these financial statements.

1j Depreciation

Depreciation is provided on fixed assets at rates calculated to write of the cost of the asset, less residual value, on a straight-line basis over its expected useful life, as follows:

Office and computer equipment - over 3 years

1k Pension liabilities

The employer operates a defined contribution scheme. In general, members pay 4% of their Pensionable Income and company pay 6% of members’ Pensionable Income into individual pension accounts.

1l Taxation

The company is considered to pass the tests set out in Sch. 6, para. 1 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

2 Fixed assets
Cost
At 1 April 2022
Additions
Disposals
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
Charge on disposals
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022		 Computer
Equipment
6,201
799
(4,480)
2,520
5,497
498
(4,480)
1,515
1,005
704

12

3
4
5
6
7		 Cash at bank and in hand
Current account
Reserve accounts
Petty cash
Debtors and prepayments
Debtors
Rent deposit
Prepayments
Accrued income
Creditors
Accruals and creditors
Social security costs
Deferred income
Resources expended
Staff costs
Membership fees
Premises and office costs
IT costs
Examiners Fees
Accounts fees
Staff training
Staff expenses
Recruitment
Volunteer related expenses
Volunteer travel
Depreciation
Bank charges
Project costs
Expenditure on raising funds
Costs of fundraising
Income
Statutory funding and grants
Fundraising
Donations
Investment and other income		 2023
2022
£
£
79,678
82,937
114,304
80,963
222
160
194,204
164,060
2023
2022
£
£
634
3,025
2,400
2,400
3,280
4,768
2,246
3,776
8,560
13,969
2023
2022
£
£
12,629
14,164
1,776
1,547
13,200
2,300
27,605
18,011
2023
2023
2023
2022
£
£
£
£
Unrestricted
Restricted
Total
Total
133,357
24,878
158,235
126,300
3,351
3,351
4,126
22,953
1,400
24,353
24,057
1,147
1,147
2,572
1,000
1,000
819
250
250
250
1,435
1,435
600
4,184
1,964
6,148
5,760
0
0
0
280
129
409
572
2,201
2,525
4,726
2,837
498
498
98
101
101
103
4,279
4,279
9,320
170,757
35,175
205,932
177,414
1,600
1,600
0
172,357
35,175
207,532
177,414
2023
2023
2023
2022
£
£
£
£
Unrestricted
Restricted
Total
Total
1,830
5,550
7380
12,730
6,809
6809
4,473
175,685
30,597
206282
156,028
2,504
2504
623
186,828
36,147
222,975
173,854

13

The breakdown of the income for the year is as below:

The breakdown of the income for the year is as below:
Unrestricted Restricted Total
Statutory funding and grants:
Cambridge City Council 5,000 5,000
Cambridgeshire County Council 550 550
South Cambridgeshire District Council 1,830 1,830
Fundraising:
Readathon 6,550 6,550
Charlie Hoather - garage sale 260 260
Project Funding:
Children in Need 35,846 35,846
Donations:
Henry Smith Charity 45,900 45,900
Postcode Places Trust 17,197 17,197
Garfield Weston Foundation 15,000 15,000
The Betty Lawes Foundation 14,000 14,000
Four Acre Trust 9,941 9,941
The Grocers Charity 9,058 9,058
The National Lottery Community Fund 9,040 9,040
K O'Donovan 5,000 5,000
Cambridgeshire Community Foundation 4,700 4,700
Huntingdon Freeman's Trust 4,520 4,520
Pye Foundation 4,000 4,000
John Huntingdon's Charity 3,400 3,400
Anonymous - through platforms 3,192 3,192
The 29th May 1961 Charitable Trust 3,000 3,000
Waitrose/John Lewis 2,640 2,640
Ely Community Trust 2,500 2,500
City & University of Cambridge Charitable Trust 2,000 2,000
Girton Town Charity 1,400 1,400
The Leys School 1,202 1,202
P Studdert 1,200 1,200
Arnold Clark Family Fund 1,000 1,000
Amazon Community Fund 1,000 1,000
Friends of Homestart 944 944
Expenses donated by volunteers/trustees 864 864
Elizabeth Wright's Charity 695 695
Gift Aid Refunds 525 525
M Anstey 750 750
S Wilson 500 500
Rhododendron Trust 500 500
Anonymous 500 500
P Goodhart 500 500
Dean & Chapter of Ely Cathedral 444 444
Asda Foundation 400 400
Cambridge Central Aid 400 400
Jesus College 400 400
Ely College 287 287
Inner Wheel Club of Ely 273 273
PWC Community Star 250 250
D Livesey 200 200

14

Home Start UK
P Ray
Angia Ruskin University
C Rowland
D Lilley
M Wilding
Sale of Christmas cards
Smaller donations
Other Income:
Sale of computers
Investment income:
Bank interest
8 Statement of funds:
Restricted funds
Cambridge Central Aid
Cambridge City Council (Group)
Cambridgeshire County Council
Cambridgeshire Community Foundation
The National Lottery Community Fund
Huntingdon Freeman's Trust
John Lewis Partnership
Urban & Civic Alconbury Ltd
John Huntingdon's Charity
Ely Community Trust
Girton Town Charity
The Leys School
Elizabeth Wright's Charity
M Goodhart
P Studdert
Radley Charitable Trust
M Wilding
General fund
Total funds		 178
178
120
120
119
119
100
100
100
100
100
100
15
15
381
381
184,324
36,147
220,471
300
300
2,204
2,204
186,828
36,147
222,975
As at 31
Incoming
Outgoing
As at 31
Mar-22
resources
resources
Transfers
Mar-23
£
£
£
£
£
400
800
400
0
5,000
9,812
4,812
0
550
550
0
4,700
-4,700
0
9,040
9,040
0
4,520
4,520
0
2,640
1,945
695
3,000
74
2,926
3,400
3,400
0
2,500
2,500
0
1,400
1,400
0
1,202
0
1,202
695
695
0
150
0
150
0
148
148
0
42
42
0
100
100
0
3,340
36,147
35,176
512
4,823
157,382
186,828
172,357
512
-
171,341
160,722
222,975
207,533
-
176,164

9 Trustee remuneration and related party transactions

No member of the Board of Trustees received any remuneration during the period. Travel and subsistence costs amounting to £0 were accounted for to members of the Board of Trustees, but all were donated back to the Charity in the year (£0 - 2022).

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 period.

15

10 Staff costs and numbers
Gross salaries
Social security costs
Pension costs		 2023
2022
£
£
146,805
117,947
4,223
2,487
7,207
5,600
158,235
126,034

The average number of staff employed by the charity in the year was 14. (13 - 2022)

No employee received emoluments of more than £60,000 in the period.

11 Contingent liabilities

At the date of the accounts there is a possibility that a restricted donation of £695.00 cannot be fulfilled in line with the restriction and may have to be repaid to the donor.

16