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 diff￿ent 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 g￿eStio11& 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

Home*Start 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 I￿S 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 exPerie￿ce
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 r￿erVeS 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 t￿e 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 Sn￿11 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 colnpa￿l law
the trustees must not approve thc financ.ial stateftnents unles8 diey are satisfied tI￿t 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.
R￿ponsIbIlItI¢8 *iid bAsi& ofi'¢poi't
As the Gliaiity'8 inJst¢es of th¢ Compaiiy (#ttd also Its di'ec*ars 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 Oa￿jng 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
Lanc￿1[re
BBII IIG
20 August 2025
PaB4 9

tn

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 I￿ve 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 t￿￿teeS 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 f￿anCIal 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 col￿tl￿tiOnal and" statutory requirements,
Including independent examinat10￿strategiC 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. A0C￿rding]}, 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

Horne￿start 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
cU￿ent 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 f￿ed 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