Coinpany reoisti'atloli iiuiI)bei': 05224711 Cliai'itji i'eoisti'alioii nuiiibei.: 1106092 Home-start in East Lancashire Ltd (A company liinited by guaiantee) Amiual Report and Financial Statements for the Year Ended 31 Marcli 2025 ME STIRT in East Lancashire Cl)artei-ed Accountants I st Flooi., Block C The Wl)ai.f Manchesler Road Bui'nley Lai)casliire BBII IJG
Hoine-start in Ei ast Lancashire Ltd Contents Refereii¢¢ and Administrative Details Trustees ReEh)rt 2to7 Statemcnt of RcspDnsibilities Independent Exaii)iner's Report Statement of Financial A¢tivities 10 Balance Sheet Notes to the Financial Statements 12to20
Honie-start in FJast Lancashire Ltd Reference and Administrativc Details I'rustee$ Mi. D Allen Mrs P Baxter Mrs S Browi MrA Jl.ol¢y Mr A Gamer Mrs J Gluyas Mrs S Jolinson Charity Regi5tr*tion Number 1106092 CompaTry Registration Flumber 05224711 Registered Office Suite I, Bridgewater l-Iouse Surrey Rof¢d Nelson BB9 7TZ Independent EJaniin¢r KM Cliartered Acoountants IstFloor, Block C. The Wharf Manchester Road Burnley Lancashire BBII IJG Bankers Virgin Money 40 Church Street Blackburn Lancashire BBI SAW Page I
Home-start in F,ast Lancashire Ltd Trustees Report The trustees, wlio ar¢ dii'ectors foi. tlie pui'poses of compaiiy law, pi'e8¢11t tli¢ annual i'eport together witli the fin&A¢ial st8tements of the charitable oompany for die year ended 31 March 2025. Trustees MrD Allcn Mrs G Barton (i¢signed 1811212024) Mrs P Baxter Mrs S Brown MrA Foley Mr A Gamer Mrs J Gluyas Mr A Malimood (resigned 2210112025) Trustee appointed following tlie year end Mrs S Johnson (appointsd 2110512025) Obj¢ctives and activiti¢s The Objects of tlie Charity are. a) to safeguard, protect and preserve the good h¢allh, both mental and physical of Ghildr¢n and parents of children. b) to prev¢nt cruelty to or maltrea¢ment of children. c) to relieve sickness, poverty and need att)on8St children and par¢nts of clLildren' d) to promote the education of the pllblic in better standards of child care. The charity ainis to provide a range of support for fainilies witlL cliildren through a volunteering ni(Klel. The iarity operates iii Bumley, Hyndburn, Pendle, Ribble Valley, Rossendale and dieir envtrons. Public benefit Tlie trustees confinn tliat we have paid due r¢gaTd to the Charity. C,otnmission guidallc* on public benefit rep)rting in deciding what activities the charity sliould undertake. The remainder of this Anniial Report explains the charity s work during the year and how it has been carried out for tbe publio benefit, Home-start in East Lan¢ashire is part of a federation of Home-start 8chetnes across the four iiations of the L witb volullteers supporting fainilies to live liealthier and happier lives. While part of a national network, each $¢heme is i]]anaged and funded independently at local level. This ensures that each schenie is firtn]y root¢d in, aiid sensitive to the ¢ommunit) it serves. Home-start values faniily life and its imporlan¢e for children, parents and the cotninunity &% a whole. Home-stsrt reco8nises the pressures that can be part of havllig a Joung f2niily'> especiall5 for those experiencing social exclusion, tliose who are new to the area. Homewstsit Aims to support parents witlL at least one child und¢i' the age of thiiteen and pa]tnts to be wlio are facing difficulties, enabling tl)em to cope with tlie pressiires are facing and i'edu¢ing tlie potential for famil crisis and breakdown. Page 2
Home-bstart in FJast Lancashire Ltd Truste0$ Report Homc-stait ainis to illcl'ease the confidence and ind¢pendence of the famil}, by., Offeriiig support, friendship alld practical assistaiice. Visitirtg faniilies ifti their own home, where the identity of eacb chdd can be respected and protected. Reassuring parents t]iat difficulties in briiiging up obildren are not unusual and encouraging dieiii to enjoy family life; Developing a i'elationsliip with the fatnily in which time ¢an be shared and understsnding call be developed, the approach ig f]exible to take aowunt of diffent needs. Encouraging parent strenglljs and eniotional well-being for tlie ultiniate benefit of their chLldren' Encouraging families to widen tILeir network of i'elalionsliips alld use affe¢tively ilie support and seivÉces available within tbe community, ACHIBVEMEIYT AIYD PERFORMANCE Activities in the yegr Tru¢ to Hom¢-Start in East Lan¢ashire's spirit of alwa>'s moving forward, this year has brought some significant changes at)d exciting developments. We have seen the departure of two long-standing metnbers of our team, the introduotion of neiv training progrdmrnes, the developtnent of new ways of support and the securing of funding to C4)ntinue lo our much-needed work. Througliout all of this, we ljave remained dedicated to helping famili¢s in need and wbrking alongside partners itt our conimunity. Over the course of the last year, a growillg number of volunteers hav¢ continued to provide essential 5UPPOrt to families referred to Home-start in E&st Lanca8]iire, addressing a wide range of needs with support tsilored to their individual oircunLStanGes and Challenges. Our amazing volunteers liave given over 1,000 hours of their time to supwrt families - VASlting al home, b¢lping at our gi'oups, offering advice and encoupdgement tlirougl) Qui. WhatsApp chats, thd being there for our parents on the NICU ward. Tliis year w¢ supported over 1000 fatnilies, including more than 600 new r¢ferrn15, Families haye faced increasingly complex challenges, including a marked deterioration in mental health among bolh parents and childr£n, a rise in neurodiversity assessments and diagnoseg, heiglitened financial inseLurity, and isolation particularly among those newly arrived in th¢ arga from other parts of the UK oi. seeking refuge from abroad. Our services including bome-visiting volunteers, both genertc and specialist group sessions, First Ten Days, ¢ounsellin& signposting and dedicated volunteer support on NICU - have been instrumental in addressing the diverse and often complex needs of tli¢se fan)ilies. Our volunteers have provided not only praotical help but non-judgmelltsl reassurance and a sense of belongitjg, always delivered wilb empatby and wamith, We have broadened the roles of our voluntsers to offer even mor¢ meaningful suppo¢ including offering ¢motional support to parents witb babies in neonatal intensive Care (NICU) and providing vital First Ten Days support to new parents during tliose early, often oven¥helming, days at home, Page 3
Home-start in East Lancashire Ltd Trustees Report Over tlie past year we bave facilitated 21 dLffei'enl types of gi'oups and held over 500 sessions across our five districts. our generic Family Groups al-e a great space for building friendships, Ei¥ing parents lielpful tips and 1&8ssuraiice about tlieir children's development and create a fun, engaglng place for children to play and l¢arn, We have also run specialist groups to SUPPDrt families in moTe specific situations- childrell who hai'e additional needs, parents who have had children removed, kinship oarers and parents Coping with the loss of a child. The local BaME group been a real success, bringing people together tbrough friendsliip, suppo¢ and plenty of sliared food, while also lielping parents access lo¢al services and support. Thig yea¢ H'e launched two neTr groups ainied at expectant and new parents. We started anteiiatal sessions (Buiknp Buddie.s), followa by baby massage classes designed to help strengthen the bond between Mums and their babies. Both have been a lovely addition to our support for familles at tlie very stait of tlieir parenting journey and oui. ainL is to continu¢ to offer tjiese in the futhre. In addition, our dedicated volunteers host weekly coffee mornings for school-aged childi'¢n with Special Educational Needs (SEN)- These welcoming sessions offei. a safe spa¢e for connection, 'here Nolunteeis with lived experience provid¢ prnotical advice, emotional gupport ]d signposting to relevant servi¢es. We are also lucky to have a dedica¢¢d volunteer who offers one-off support to families navigating the challenges of neurodiversity. This includes help with issues like sleep belLaviours, ECHP plans, home-schooling, gensory issues and scliool avoidance- providing Euidance for parents atid childrett when they need it most. The support oontiiiues beyond the sessio1 througli a very active and engaging WhatsApp group, helping pareilts feel connected aiid supported throughout the week. 'I'm jusl really glad I'vefound ihis group because I had so many geStio11& bul didn't feel like J had (m)ione who wotlld under&iand tsfvlil now. JÈ'tr such a reliefnow ifJ'Di sthck wilh somelhing I can jus'l a&kyott" A cotnprehensive progpanime of additional training has been delivered to both staff and volunt¢¢rs, equipping tlieni with the knowledge atid skills necessary lo support families niore etTeciivels'. Topics covtred included saler Sleep> baby massage, breastfeediiig, infant feediftg, child exploitation (CSE), etnotional-based school avoidaiice, neglect, child safety awareness, baby brdin development, post-parturti psychosis, post-natal nieiital health, autism awareness and LGBTQ inclusivity. We also completed our annual refi'esher cours¢s in safeguardiog, GDPR, Prevent and Healtli and Saf¢ty. Our volunteers took part in specialised trdining covering infant feeJin& baby brain developlnenl perinatal mental health, bre2Stfeediftg and ihfant bondin8. These sessions are designed to equip our team with the knowledge and o)nfidence to support the unique and varied needs of the families we work with, We bid farewell to Beryl Corbridge this year, a dedi¢ated trustee who served for nearly l7 years. Beryl's contributions have been invaluable- offering guidance on volunteer recruitment, serving as a former Chair, and providing expertise on poli¢ies and procedures as well as being a friend ahd fLtrce supporter of Home-start in East Lanc8slLir¢. Her unwavering p&8sion, dedioation and wealth of experience have left a lastino legacy. This ye8r, we also said a folld farewell to Kishwar Mahmood, our long-standing NIanag¢r, wlio stepped down after 15 years in the role and over 18 year8 of dedicated service to Home-start. Kishwar has been a cornerstone of our organisation her vision, compassion and tireless commilnient have guided us through sears of gro and development. Under her leadership, Home-start evolved into the strong, supportive mmunity it is today, Her influence can be seei) in every comer of our work, aiid her legacy lives on in the countless families and volunteei's wliose lives she touched. We will tniss her and are grateful foi. the foundation she has built and wish hei. lots of happiLes8 as she now focuses on her fainily. Julie Raine ha8 transitioned sm(K)thly into the I'ole of Manager of Home-start tn East Lancashir¢, Will) nearly 17 years of service to the Organisatio slie brirtgs a weal¢h of experien¢e and eommitmeiit to tl)e team and the families we support. Page 4
HomeStart in East Lancashire Ltd Trustees Report Nonc of our work would be possible witllout tlie generous support of OUL. fiindeiy, We arc delighted to announce that we were successfill ia securing threc years funding froni tlic National Lottery C,onllllunity Fund foi Our Bettei. Beginiiinos" prograttmie. Tliis vital support will enable us to continue delikering early internention and tailored support to fat)iilies during the crucial years of a child's life. Iii addition, we wer¢ &w&rded a grant from The Henry Smiil) Charity to support three years of core Nnning costs for our home-visiting and group support services for tamilies across East Lancashire. This continuatioI) funding ensures ive can maintain and grow the essential services that so mat)y families rely on, We are grateful for tl)e continued support of all our funders, wILose contributions have been essential lo sustaining and developing our services. The Eric Wright Cliaritabl Trust h&$ provid¢d generous fundift8 towards our core activities, enabling us to maintain vital support foi. families across the region. Ribble Valley Borough Council has continued lo fund our ivork, helping us to rea¢h families in need within the local community. Additionally, the NHS InteJ(r ated Care Board (ICB) has supported our "Our Better Beginnings" programme, ensuring we can deliver earlv intervention and tailored support durii)g the critical early years of faniily life. We couldn't talk a(K)Ut fuiidraising without giving a big shoutout to our amazing Comjnunity Fundrais¢r, Allen Lister. He works tirtlessly acrosg the local area- distributing collection tins, organisAng events and helping raise bolli fuiids and awareness for Hoine-SLart in East Lancashire. Hig dedication IS not gone unnoticed - Iliis year be Thas notnftnated and proudly won the Mayor's People of Pendle Volullteei. Rccognilion Award. A well-deserved honour for sonieone who gives so much to tlie community. Beyond ndillg, we al&0 contributed to researclL project8 led by the University of Central Lancasliire {UCLaii), Iielping to shape best practices through evidence-b&sed insiglils. We facilitated focus groups with membei. of the BME community, ensurin8 that diverse voices are heard and i'eflected in oui. Nvork. These initlAtives Iiighlight our ongoing c4)n)mitment to l¢aming> inclusivity, and meaningful oonllnunity etLgagement. As part of our comtnunity et)gagemenl woiK ive 118ve delivered a range of health and wellbeing initiatives, including 8rnoking cegsation, asthtna awareness and eduaalion around pj'e-eclatnpsia. We've also de%eloped a school-readiness programme to help children and their fatnili¢s feel Confident and prepared for th¢ iniportant transition ittto school life. In addition, we partneted with Cadent to provide prnctical energy advice io families, helping them inanage their energy use more efficiently. Through this collaknration, w¢ wer¢ also able to distribute slow cookers and carbon rnonoxide alamis, offering l)oth safety and support witb everyda> living. Our long-standirtg partnership with UCL4n grows fn)m strength to strength and aloogside continuing to welcome Socif41 Work student8 on placemenL we are now expanding our i'oluiiteering opportunities to include students from a wide range of courses. It ffis a great way for theni to gain hands-on experience while making a real differellce in the community. "My journeji as a sthd8nl al Home-Sl¢7rl has been such an increaiblé, infftghtfvl and intepesling exPeriece whEcA hasprovided me with many diver.fd andengaging opporthnilies. Jhave leariwdso much, undgrown &0 t4ch boih wilh1 Myself and as afyiure professional Èhrottgh workiig with the wonderfvlfamilies amd children Èhai Home-starl tsUFPOII" Counselling students from Accrington ajid Rossendale College continu¢ to offer valuable support to our faniilies and the wider conimunity. Tliank8 to our team of 18, there is little to ho wailing tinie for anyone lookitsg to access e4)un8elling - it tneans people can get tlie belp tliey need, right when they need it. No Honie-start year would be coinplete without our much.loved annual trip to the beach at St Aiin&s! Il'e H'ere lucky N¥ith the weather tjiis year and 89 adults and children had a fanlasli¢ day out in tlie sunshine. Nlany families told us tliey wouldn't have been Able to n)anage a trip like this on tl)eir own - wliedier due to financial pressures OT the challenges of lrnvelliT)g with young children. Tl)is year we introduced a small fee lo belp cover the cost of the coaches but it was still a hugely appreciated and memorable day for everyone involved, including the staff. ' Ilrilliarti day outfoi. afamily, slaffwei'e very Jriendly and hélpfyl andcalei'ed lo everyonÈ'A' egd&. Brillianlfor anybody slruggling Page 5
Uome-start in Kast Lancashire Ltd Trustees Report Looking al)ead, we are Gomiillttcd to contLnUOUS groV(h ld innovation with many exciting plans on the liorilon. Local seiviGes have increasingly Jeco8nised the success of our Bu¥, B¢¢s groups for children ii'iih additional needs, As a result, the Portage 8trvi¢e lias identified an opportunily to offer their support wilbin our sesslons and is now attending regularly. helping to ease the demand on their own servicc. Our collaboration with Inaternity services continues to thrive and we ar¢ eager to expand this work eveii further. Thi5 partnership has opened doors to n¢w opportuiiities with Paediatrics and we are currentls, exploring ways to extejid our support froin NICU to Children's Outpatient Wards, ensurfftng tliat parents of admitted children receive the care and £uidaii¢e tliey need. We are also enhancing our school_readiness progranime, with a strong empliasis on earl intervention and empowering pai'ents to take an active role as their chdd's first and most iniportant educator. FINANCTAL REVIEW Finanei31 p(vsition Tlie total incoming resout'ees for the pei'iod April 2024 to Mar¢li 2025 was £424,217 (2024.. £443,287) and expenditure £455,576 (2024.. £421,.575). This has result¢d in an overall defjcit of £31,359 {2024', surplus of £21,712), The total d#fJcit is made up of a deficit in unrestrictsd fund8 of £105,145 and a suq)lus for restricted funds of £73,756. Reserves policy The Trnstees have teviewed tILe reserves of the Charity. Tbis review encompassed the iMture of the income and expellditure streams, the need to match variable income with fixed commitments aiid t]ie nature of reserves. At the perlod end the Cliarity's unrestrict¢d reserves were £219,927 {2024.' £325,072). This Gomprises £60,385 (2024: £158,958) of general funds allocated to general running ¢osts for the year 2025126 in lieu of conflrmed funding from other sources and a Closure Reserve of £159,342 (2024: £166,114) for tentIal operational liabilities arising out of conlra¢ls and agreemejits in place, should the charity be asked to nieet these obligations. Homt-St2rt in East Lancashire needs reserves lo ensure.. It can continue to provide a stable and quality service to those who need them; It Can provide working capital when funding As paid in arrears. It ¢atTr meet its contractual requirenients should the organisation have to Glose. In recent years the si7E of the workforce lias iDGreased significantly resulting in an increase in free re8erveg to tt)¢¢l legal obligations. It can meet any unexpected eosts suoli as equipment failure or staff absence. Reserves Level Administration Home-stsrt in East Lancashire will,. Endeavour to ntsintsin rerVeS to ensure the tUre funding viability and sustainability to support core aims and objectives, Endgavour to maintain reserves balances to cover at least four nionths costs and closure costs to fulfil all legal obligations. Eiideavour to maintain reserves balances in order to provide for planiied replacement of deplettiig &8set8. Page 6
Home-start in East Lancashirc Ltd Trustees Report Monitoring and reviewing of Reserves Policy The I'i'uslees will ¢oiisider costs of closiire and examine tlie Icvel of i'es¢rves ¢acl) >ear wlien Setting the following year'5 budget. STRIICTURL, GOVERNANCE AND MANAGEMENT Governllng doettment The Charity is governed by Éts M¢n)orandum Articles dated 7 Septembei, 2004, I'evised 10th Oc(ober 2008: revised 20th February 2019. Recruttment and appointment of trustees The C,harity's woi'k foouAes on families and the Tiustees seek to ensuie the needs of tliis group are appropriatel} reflected tbrough th¢ div¢rsity of the board and its advisors. The Trustees actively recruii members of families helped, lo serve tbe Charity as either Volunteer or a Trustee and continue to look to recruit ttusiees froni a variety of sources to rellect the diversity of the populatioll we serve. lTrduction and training of trustees The Trustees are already familiar with the practical work of the Charitv having served tlie orgatusation i various ways over many years, their experience and the encouragement to atiend local and national training Sessioiis help to mainlain its skills base of both the Trustees and their volunteers. The manageinent committee holds aimual days for board development. Risk Management The Trnslees l)ave a risk tnanagement procus to identify and assess a]1 business risks and ri5k- policies are in place to mitigate these risks, Internal rigks are mininjised by the itnplemenlation of proc¢dur¢s or authorisation of all transactions and proj¢Gts and to ensure consistent quality of delivery for all operaiional aspec(s of the charitable company. Procedures are in place to ejisure compliance with health and safeti, of staff, volunteers, clients and visitors to te premises. All staff and volunteers are DBS checked and receiN'e the ongoillg necessar), training. These procedure3 are perlodically reviewed to ensure that th¢y m¢¢t t¢ needs of the Chari(y. Politles The charity has oomprehensive written poliGi¢s including.. Risk managemen¢ inve6tment, sofeguarding, ¢ontlicts of interest, volunteei, tnanagement and complaints handl&ng. Sthau Companies provision statement Tliis report has been prepared in accordance with the Sn11 companies regimtt under the Conipanies Act 2006, The aniiual report was approved by the trustees of the charity on 20 August 2025 and SiEned on its behalf by.. Mr8 S Bro Trustee Page 7
HoJne-Start in Fjast Lancashirc Ltd Statement of Responsibilities '.I'l)e ti'ustees (who are also tL)e directors of Hoin¢-Start in Llast Lan¢ashir¢ Ltd foL' the purposes of conipaELy law) arc I'esponsible for preparing the trustees, report and the financial stat¢menls in aocordance with applicable law id United Kingdoin Accounting Standards (United Kingdom Generally Accepted Accountiiig Practice), including FRS 102 Tlie FinarAGial Reporting Standard applicable in tt)e UK and Republio of Ireland Cottipany law requires die trustees to pi'epare financial statements for eacli financial year. Under colnpal law the trustees must not approve thc financ.ial stateftnents unles8 diey are satisfied tIt they give a tiue and fair view of tlie State of affairs of the charitable coiiipany and of the inc4)minB I'¢souI'ces and application of resources, including its inconic and expenditure, of the charitable CA)nipany for that period. In preparing these financial statements, the trnstees are required to: selcct suitabl8 acc4)unting policies aiid apply tliem consistently. observe the methods and principles in the Cbarities SORP- make judgements and cgtimates tILat ate reasonable and prudent. state whether applicable accounting standards, comprising FRS 102 have been followed, subjeet to any niaterial departures disclosed and explained in the financial statements,. and prepare tlie financial statements on the going concem basis unless it is inappropriate to presume that the obaritable coinpany will oontinue in business. The trustees are responsibl¢ for keeping proper a¢UntIng records that can disclose with reasonable a¢oura¢y at any time the financial position of the charitable company and enable theEll to ensur¢ that the finallcial stai"etnents comply with the Conipaiiies Act 2006. They are also responsible for safeguardino the assets of the charitable conipany and hellce for taking reasonable steps for tkne prevention and detection of fraud and other ffirregularitieg. The trustees are reswnsible for the maiDt¢nan¢¢ and integrity of the corpolate and financial information incliided on the charitable company's website. Legislation govei'ning the preparation alld dissemination of financial statements may differ from legislation in other jurisdictions. Approved by tlie tru&tees of the oliarAty oll 20 August 2025 and signed on its behalf by.. Mrs S Brown Trustee Page 8
Homewstart In KastLalloaslilre Ltd Indepeiideiit Examliierls Report to tlie th'ustees ofEom&StaLt in ast Lallcashii'e Ltd (Itbe Company,) I r¢po>rt to lh¢ oliarlty tntste oli my examinalloji of the accounts of tbe Company tha yeAf end¢d 31 Mar¢ 2025. RponsIbIlItI¢8 iid bAsi& ofi'¢poi't As the Gliaiity'8 inJst¢es of th¢ Compaiiy (#ttd also Its di'ecars fot purposes of company law) you are syon$lbJ¢ f. the prep8vation of th¢ a¢eounts itt a¢coidatt¢¢ wlth t]iq ttquiroments of the Companies Act 2006 ('Ih¢ 2006 A¢t'). aving satisfied my$#lf that the a¢¢ounts Company a llo¢ ffquired to be audlted und¢r P4rt 16 af tile 2006 Actr and al'e ¢ll£ible for Ind8pend¢nt examirtgtion. I IEport In reJpec of rny examinatlott of your ¢harlty' accounts 8s oarrl¢d out under se¢tlon 145 of the Cliarities A¢t 2011 ('the 2011 ACV). In Oajng out my exaLninatlon l J)ave foll¢wed tkn¢ Directions siven by tlie Cl)arlty ConuMis&loll uiidor se4tl¢n 145(5)(b) of tl 2011 A¢t. Independ¢ntoKamlneY's stltement Skne¢ Hom¢•Start hi Bast LallGHsI)hE Ltdls gl'oss In¢om¢ exoeeded £250,000 your 8Xdmln¢r thtLqt b¢ & member of a body listed In 4¢¢tion 145 of tho 2011 ACL I confimi that l Am quallfied to unditske the exaniin8tlon be04$ I am 8 member of Éhe kn$oclatioii of Charlty fndep¢nd¢ThtEx8miners, Ivlii¢h Is on¥ oflh¢ lilted bodie& I have ¢ompkt42d my 4wDlnAtion. I confim that J)0 mattrfs liav¢ lThO to my gttention in ¢onnection wlth the exomlll4tlorn 8iving mg oause to belÈeve; l. a¢¢owiting r¢¢ord5 wer¢ not kept ill r¢sp¢ct of Hom¢-Slart Ill East LanNslits¢ as requlred by seetlon 386 of di¢ 2006 A¢l' or 2. tlie &cwunts do nota¢oord wlil) th¢># KO¢ords' oi. 3. the accounts do not ¢ymply willi tli? 4cwwiting requir¢m¢nts of secllon 396 of the 2006 A¢1 otl?¢r IL14n any r4uir¢Ment that tha accouttts give a 'true 2nd falr view, wliiGli is not imatter conald¢r¢d as part of an independent oxamlnatlDlI' Qt 4. tha a¢¢owits ha ttot been prepared in accordance wldi tl)8 methods and prfnts]pl¢s 0£ the Statement of Re4omtt)¢nd¢d ?¢0¢ for attrountln£ and reportlng by dwities [appllcablsJ to oh4riti¢s piyparillg thelr accounts In &¢¢ord8ne¢ witli the finandal Rep*{ Stsndard applioabl¢ In th¢ UK #tsd Republic of Ireland (FRS 102)]. I ILav¢ no concerns wid kave com¢ a¢ross no pth¢i' iuatters in ¢onn¢¢tion wlth the exafftinattort to whldi attention should be drawn ltt thls r¢port ill order to ¢n8bl¢ a pro¢1, undetstaiiding ofthe aeeounts to berea¢lied. fvI RHeatenFCCA FCiEDChA KIM IstFlo,, Block C Tli¢ Wlwf ManGhest¢r Road Buml¢y Lanc1[re BBII IIG 20 August 2025 PaB4 9
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Home-start in F4ast Lancashire Ltd (Registration number: 05224711) Balance Sheet as at 31 March 2025 202) 2024 Note ixed assets TaDgible assets Current assets Casli at bank and in hand 13 2,756 3.672 343,902 37S,204 C.'reditors: Amounts falling due within one year 14 (20,390 {21,249) Net current assets 323,512 353,955 Net asgets 326,268 357,627 Funds of the charity: Re8trAeted income funds Reslricled funds 106,341 32,555 Unrestricied ineome funds Unrestricted funds 219,927 325,072 Total funds 17 326.268 357,627 For the finan¢ial year enth'ng 31 March 2025 tlie eharily was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, respoiisibililies.. The members Ive not required tbe charity to obtain an audit of its accounts for the year in question in accordance with section 476. and The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of a¢¢ounts, The financial 8tslemenls on pages 10 to 20 were approved by the trustees, and auihorised for issue on 20,4ugu8t 2025 and signed on dieir behalf by: Mrs S Brown Trustee The notes on pages 12 to 20 foiTh an integral part of these fiiiancial slatenienls. Page 11
H.ome-Start in East Lancashire Ltd Notes to the Financial Statements for the Year Knded 31 March 2025 I c.harity status The cliarity is limited by guarantee, incory>orated in Et)gJand and W'ales, and consequently does not h&Tre 8hare ¢apilal. Eacli of tbe trustee3 is liable to contribute an amount not exceeding £1 towards tlie &ssets of the charity in the eveiit of liquidation. 'I'he address of its regigtered offi¢e is.. Suite I, Bridgewater.House Surrey Road Nelson BB9 7TZ Tliese financial stateftients were autiiorised for igsue by the tteeS 01120 August 2025. 2 Accounting policies Summary of slgnificant xccoullting polities and key accounting estimates The principal accounting policies applied in the PTep8raiion of these fanCIal statemenLg are set out below. These policies have been consistently applied lo all the yeaTS presented, unless othen4'ise stated. Statement of compliance The financtal statements have been prepared in aocordance with Arrounting and Reporting Charities.. 8tatemGnt of Recommended Prdctice applicable to charities preparing their aocounts in accordance wtth the Financial R¢porting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019) - (Charities SORP (FRS 102)). the Finanoial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They al80 comply with the Conipanies Act 2006 alld Charities A¢t 2011. BASIS of prep%rAtio Home-start in East Lanwhir¢ Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially Tecognis¢d at historical cost or transaction value unless otherwise stated in the relevant accounting policy not¢s. Going eoncern The trustee3 C4)nsidei' tliat tliere are no material uncertainties about the charity s ability to C4)ntillue as a going concern nor any significant 'eas of uncertainty lliat affect the canying value of assets held b}, the charitv. Jncome All income is recognised oiice the cliarity has entitleLnent to Ilie income, it is probable tknt the inconie will be received and the ainount of the income receivable can b¢ measured reliably. Donations Donations are re¢ognised when the charity h&8 been notifLed in writing of both the amount and seltleinent dale. In the event that a donation 18 subject to ¢oiidilions that require a level of performance b}. the charity before the charily is eLltitled to the funds, tlie incon)e is deferred and not re¢ognised until either those Conditions are fully met, or the fulfiltnent of those conditions is wliolly withitt the control of tli¢ cliarity and it is probable that these onditions will be fulfilled in the reporting period, Page 12
Honie-start Ill F4ast Lancashire Ltd Notes to the Financial Stateinents for the Year Ended 31 March 2025 Kxpenditure Cliaritsble exp¢ndilure coinpi'ffts¢s those costs incuri'ed by the Ghai'ity in t]io deliv¢ry of ils aotivities and setvi¢es for its beneficiaries. It includes botl) costs that can be allo¢ated directly to sucb activiti&s aiid tljose ci)sts of an indire¢t nature necessary to support tliem, Support costs Support costs include ¢¢ntral functions and liave been allooated to activity cost categories on a basis consistent with tkn¢ use of resources, for exatnple, allocating propetty costs by floor ar¢as, or per capLt4 staff costs b>, the time spent and other costs by tbeir usage, Governance costs These include the costs attributable to the charity's compliance with coltltiOnal and" statutory requirements, Including independent examinat10strategiC management and trustees meetings ajid reimbursed expenses. T9X2tion Tlie charAty 15 wnsidered to pass til¢ tests set oiil in Paragraph I Schedule 6 of the Finance Aot 2010 and therefore it meets the definition of a GharÉtable company for UK corporation tax purposes. A0Crding]}, the charity is potentially exempt from taxation in respect of income or Gapital gains received within categories covered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such inconie or gains are applied exclusively to charitable purposes. Tangllble fixed assets Individual fixed assets are Ar]itially recoi'ded at cost, legs any subsequent accumulated depreciation and subsequent acoumulated impainnent losses, Depreciation Depreciation is provided on tangible £ed assets so as to HTite off the cost or valuaiion, less any tImated residual value, over their expected uselul econonikc life as follows., Asset class Fixtures and fittings Depreciation method and rate 250/0 per annum reducing balance basis 3 Ineome from donations Unrestricted Total 202S Total 2024 General Donations 7,342 7,342 9,173 7,342 7,342 9,173 Page 13
Home-k%tart in East Lancashire Ltd Notes to the Financial Statenients for thc Year Ended 31 March 2025 4 Income from eharitgble activities Total 2025 Total 2024 Restricted IAiioaster Foundation Integrated Care Board Integrated C,are Board- CA)mmunty EngLuement The Henry Smith C.barity Ribble Valley Couiicil Eri¢ Wright Charitable Tntst BBC Children In Need The National Lottery Community Fund Big Hopcs Big Futures Cadent 10,000 100,533 95,426 46,000 89,650 5,000 27,000 8,048 127,068 95,426 46,000 89,650 5,000 27,000 8,048 127,068 57,500 4,000 20,000 31,899 168,848 1,50) 4,375 398,660 2,188 400,380 2,188 400,380 5 Investment income Unrestrict¢d Total 2025 Totxl 2024 General Interest receivable and similar income 6,283 6,283 1.7,230 6,283 6,283 17,230 6 Other ineome UDr¢stricted Total 2025 Tot*1 2024 General Employment allowan¢¢ Ollier income Traitting fees Pendle 5,000 2,412 2,800 5,000 2,412 2,800 5,000 424 12.800 10,212 10.212 18.224 Page 14
Home-St&rt in East Lancashire Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 7 Expenditure ehAI'itable aetlvities Unr4stricted Total 2025 Total 2024 Genéral Restyicted Note Family Support Staff costs Allocated support osts 8.830 73,118 46,716 237,300 55,546 310,418 50,981 290,062 8,365 44,926 18,265 1 8,056 26,630 62,982 22,600 57,932 421,575 Clov¢Tnarnce costs 135,239 320,337 455,576 Included within governance is salary costs amounting to £59,110 {2024,. £54:324). 8 Analysis of governanee and support eosts (Included aboye) Unre8trlcted Total Total 2024 CeueTal Restricted Allocated suprN)rt costs Rent Affiliation fee Consultancy Staff costs Wages and salaries Soci21 security costs Pension costs Governance costs Ii)d¢pendent examiners fee Payroll service Ac¢ountaTrGy support 4,096 1,950 2,319 10,933 5,730 1,602 15,029 7,680 3,921 14,965 7,635 37.429 12,292 1,688 869 49,721 5,607 3,782 45,786 5,063 3,475 3,919 2,913 429 195 41 2,071 939 197 2,iOO 1,134 2,330 1,080 198 53,291 36,32L 89,612 80,532 Page 15
Home-start in East Lancashire Ltd Notc$ to the Financial Statements for the Year Fjnded 31 March 2025 9 Independent examinei s reniuneration 202) 2024 Examinatioii of tlie fJii&ncial statements Payroll strvi¢es Accountancy support 2,500 1,134 238 2,330 1,080 198 3,872 3,608 JO Nét incomingloutgoing resourc&s Net {outgoingyincoming resouroes for the year iiiclude., 2025 2024 Lease of building A 5,029 14,965 11 Trustw remuneration and expenses During tlie year die charity made tlie following transactions with trustees.. No tNstees (2024 . 0) received travellintr expenses durlng the y¢ar (2024 - £0). No li'ustees, nor any persons connected with them, have r¢¢eived any remuneration frotn tlie charity during the year. 12 Staff costs The aggregate payroll c4)sts were as follows.. 2025 2024 Wages and salari¢s Social Security costs Pension costs 322,620 25,763 21,145 369,528 302,605 22,918 18,863 344,386 The montldy averag¢ numbei. of persons (including senior manogement I l¢ad¢thip tean)) employed bv the charity during tlie year expressed as full tinie equivalents was as follows,, 2025 2024 Faniily support 15 15 No employee received emoluinents of n)or¢ than £60,000 during the year. Page 16
Home-start in East Lancashire I,td Notes to the Financial Statement.q for the Year Ended 31 March 2025 J3 Tangible fixed assets Fixtures and rittings Tot41 Cost At .1 AprAI 2024 29,439 29,439 At 31 March 2025 29,439 29,439 Depreciation At l AprAI 2024 Charge for the year 25,767 916 25,767 916 At 31 NIarch 2025 26,683 26,683 Net book vgluè At 31 'ch 202.5 2,756 2,756 At .31 March 2024 3,672 3,672 14 Creditors 2025 2024 Trade ¢r¢dilors Other tuation and social security Other credAtors Accruals 25 4,938 3,262 13,024 4,382 3,566 12,442 20,390 21,249 15 Obligations under leases gnd hlre purehase contrAets The total valu¢ of future minimum lease payments was as follows: 2025 2024 Within one year 13,680 13,680 16 Defined contribution penslon scheme The charity operates a defined contribution pengion Acheme. Tlie pensioll Cost Charge for t]ie year represents ntribution8 payabl¢ by tbe charity to tli¢ scheme and amounted to £21,146 {2024 - £18:863), Page 17
Hornestart in East Lancashire Ltd Notes to the Financial Statements for the Year Ended 31 March 202) .17 Funds Balgiice 8t 31 Tr1ar¢h 2015 B412nce 4t I April 2024 Incoming resources Resources expended 7'ransfers Unrestricted General fund Closure reserve 158,958 166,114 (135,239) 12,829 6,)72 60,385 159,54? 325,072 23,837 {135,239 6,257 219,927 Restrieted liitegraled Care Board Integrated Care Board- Comt)iurtity .Engagemeiit The Hciiry Smitli Charity Ribble Valley Council Eric Wright Cliaritable Trust BBC Children In N¢¢d The National IA)ttery Community Fuod Cadent 95,426 (80,967) 14,459 46,000 89,650 5,000 27,000 8,048 {40,150) {57,156) (4,720) (18,233) (13,418) 5,850 27,)92 280 974 (5,S76) 6,700 5,717 (34) (347) 19,164 127,068 2,188 (102,569) 3,124 320,337) 43,663 (936) 106,341 32,555 400,380 (6,257) Total funds J57.627 424,217 (455,576) 326,268 A payment due from Cadent was supposed to be re¢¢iveJ in January 2025, cov¢ring the inont]is of Januars, Febnjary and March. However this was not received and therefore resulted in the fiEnd being in deficit. The payment was made following tbe year end, being paid to the Gharity in May 2025. Page 18
Home-start ill Fjast Lancashire Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 18 Analysis of net ets between fllnils Ilnrestricted I'ot81 funds at2025 Gener21 Designated Restricted Tangiblt fixed &ssets Current assets cUent liabilities 2,756 78,603 (20,390 2,756 343,902 20,390) 326,268 158,958 106,341 'rotal net assets 60,969 158,958 106,341 Unrestricted Tot91 funds at 2024 General Designated Restricted Tangible fed assets Current assets Current liabilities 3,672 176,535 21,249 3,672 375,204 21,249) 166,114 32,555 Total net assets 158,958 166,114 32,555 357,627 19 Related party transaetions Tljere were no r¢lated party transactions in the year. Page 20
Home-start in Kast Lancashire Ltd Notes to the Fiiiallcial Statements for the Year Ended 31 March 2025 Balance at 31 March 2024 Balgnee at i April 2(123 Incoming resource Resource expended Transfers Unrestrieted General tund Closure reserve Ring fenced 18,758 209,248 76,453 44,627 {24,014) 119,587 (43,134) {76,453 158,9)8 166,114 304,459 44,627 (24,0 [4 325,072 Restricted Lancaster Foundation Integi?ted Care Boai'd The Henry Smith Charity Ribble Valley Council Eric Wi'ight Charitable Trust BBC Children In Need The National Lottery Community Fund Big Hopes BigFutures Additional CCG Cadent 10,000 100,533 57,500 4,000 20,000 (10,000) (80,429) (56,526) {4,000) (22,300) (31,700) (20,104) 974 9,000 5,518 6,700 5,717 29,158 (1,505) 9,389 168,848 1,505 (l78,842) 19,164 (9,389) 4,375 397,561) 4,375 31,456 398,660 32,555 Total funds 335,915 443,287 {421,575) 357,627 Du¢ to reGent changes with the Integrated Care Board {fornially called NHS E&st Lancashire CCG), a payment du¢ to Hom¢-Start iti East Lancashir¢ Ltd in the closing months of the year ending 31 March 2023 w&8 delayed, this therefore resulted in the fund being in deficit at the start of th¢ y¢ar. The payment was received at the start the financial year. Page 19