REGISTERED COMPAE4Y f4UMBCI R,. 05282509 (ngland and WAI} RECISTICRED CHARITY NUMBLR,. 1107(I19 orto the Trustees Unaudlt¢d Flnan¢lal St&t¢rnents for the Year Ended 31 March 2024 for TR DAND LOUCE TER MGB Accountants (SloE)ehou8e) Litllited Suite 5, First Floor The Counting House Bond8 Mill Estate Slonehou5e Gloucestershire GLIO 3RF
HOME.START STROUD AND GLOUCESTER Content8 of the Financial Statements for the ear ¢nded 31 March 2024 PAge Reporl of ttse Trustee ndependetLt Examiner's Report StAt¢ment of Financial Activitie8 Balance Sheet Note5 to th¢ Flnanelal Statements Detalled Statement of FlnAttciAI Actlvlde5
ME- TART STROUD AND GLOUCEI STER ort of the Trustee5 ear ended 31 Mai'ch 2024 for the The trustees wlio are al$0 diwlors of the cliarity for the puryose8 of the Companies Act 26> present their report with the fin&n¢i&l statements of Il)e ¢blty foi. the year ond¢d 31 Mah 2024. The trusl¢e8 have adopted the provL8Lons of Accounting and Reporting by Charities.. Statement of Recottjmended Practice applicable to charities preparing their accounts irL accordance with th¢ Financial RepoLI'ing St'andard applicable ID the UK and Republic of Ireland (FRS 1021 (effective l January 20191. STRUCTURE, GOVERNANCE AND LIIANAGEMENT Grjvernlng document Th¢ charity is ¢onlrolled by its governing documettl, a deed of trust, and constitutes a limited company. Limited by gLiaratkt¢¢, as d¢fined by the Companies A¢t 2006. REFERENCE AND ADMILYESTRATIVE DETAILS Registered Company number 05282509 (England and Wales) Regl8tered Charlty number I I07019 Registsred offlce Suites F&G, Tlie Wbeelliouse Bonds Mill Estate Stonehoiise Gloucestershire GLIO 3RF Trll$tee5 Ms H Cuttild Ex-social Worker Ms E Ewart.JaLffie8 Social Wortier Ms B A Harney Retired A R D L¢ Dir¢¢tor C R Pascoe Project Manager M5 P H Walker Teach¢r Independent Kxqjniner MGB Accounlanls (Slgnehouse) Limited Suite 5. First Floor The Colting HOle Bonds Mill Estate Stonehouse Gloiicestershire GLIO 3R Approved by ord¢r ot th¢ b0d of tnislees on .. and signed Qlk its behalf by.. Tnistee
Inde endent Examiner's Re ort to the Trustees or Home-start Stroud And Gloucester Independent ¢xamiDer's report to the trustees oCHome-Stsrl Stroud And Glou£ester ('th¢ Compally,) I report to the chllrity trusle¢s on my examillation oFthe accounts of tlie Company fDr the year ended 31 March 2024. ResponslbiIltles and basls of report A5 the tharity's twstees of the Company land algo its directors for tl]e PUTposes of company law) you are iesponsible for the preparation ofdie accounts in accordance with the reqiiirem¢t]ts of th¢ CoTnpanies Act 2006 ('Ihc 2006 Act'l. Having satisfied Inyself that the a¢¢ounls of Ilie Company are not reqiiired to be aiidited under Part 16 of the 2006 Act and are oligible foi independent examination, I report in respect of my exttminalion of your ¢h&iity's accouuts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'l. In ¢anying out Jlly exaininalion I h&ve followed the Directions giv£n by the Charity Commission Under Seotion 145{5) (b) of the 201 k Act. Independent exAminer's stAtemellt SinGe your charity's wss iiicome exceeded £250,000 your exllin¢r must b¢ a LM¢mb¢r of a listed body. I can coiifimi that l am qualified lo undertak¢ the examination because l am a member of the ERROR - relev81)t professional body musl be completed which is one of Ibe listed bodie5. I have completed my examination. I confirm that no matters have coine to my attention in connection with tl)e eX1tiOn vIll8 me ¢8u$e to believe.. acwunting records were not kept in resp¢¢t of th¢ Company &s r¢quired by S¢ctiot] 386 of tl]e 2006 Act. or the accountg do not accord with those records,. or the accounts do ftot comply WLth the accounting reqiiiT¢tnenls of Section 396 of the 2006 Act otlier than any requirement thRt the accounts give a true and fair wl]i¢h is not a matter considered as part of an independent ¢x&miThation', or the accounts li&ve not been prepai'¢d in wcordance with the methods and principles of th¢ Statement of Recommended Practice for accounting and ieporting by ¢hariti¢s (applicable lo ch'ItieS prepariiig their awount$ Ill accordance with the Financia] R¢porting Stkmdard applicable in the UK and Republic of Ireland (FRS 102)). I have llo ¢4)ncems and b&ve come [0$ no other matters in Collnection with the eAaminatioii to wliich attet)tion should be drawn in this report in order to enable a proper understanding of the account8 to be reached. MGB ACCOUNTANTS STONEHOUSE LIMITED MGB Accountants {Stonehoii8¢) Limited Suite 5, First Floor The Counting House Bonds Mill Eslale Ston¢hous¢ Glou¢estthshire GLIO 3RF Dale..
HOLVIE-START STROUD AND GLOUCESTER Statem for the nt Financial Aetivities ear ended 31 Mareli 2024 2024 Total funds 2023 Ttslal funds Notes INCOMIING RESOURCES FROM Donations and restricted fvnd8 368,118 381,067 Flmdraising aclLVLlies Investment income Other ittcome 15,648 4,990 300 11,543 1,798 loo Total 389056 394,508 EXPENDITURE ON Other 400,273 359311 NET INCOMEI(EXPENDITURE) (IL,217) 35,197 RECONCILIATION OF FUNDS Total funds bmught torward 105.032 69,835 TOTAL FUNDS CARRIED FORWARD 105 032 The notes forni part of these financi&l statements
HOME-START STROUD AND GLOUCESTER Balanee Sheet 31 March 2024 2024 Total ftind8 2023 Total fiLThds Notes FIXED ASSETS Tattgible assets 4.049 5,398 CURREI NT ASSEI TS Debtors Cash Mt ballk &nd in b&nd 20,082 99,646 22,286 103,854 119,728 126,140 CREDITORS Amoiints falling dlie wilbin one year (27,0311 (23,575) NET CURRENT ASSETS 92,697 102 565 TOTAL ASSETS LESS CURRENT LIABILITIES 96,746 107,963 CREDoRs Amounts falling diie after more than one year 10 (2,931) (2,931) NET ASSETS 93,815 105,032 FUNDS Unreslricled funds 12 93,815 105.032 TOTAL FUNDS 105 032 Th¢ chatitable compally is entitled to exemption frotn audit linder Section 477 of the Companies Act 2006 for the year ended 31 Mar¢h 2024, The members have not reqiiired the eompally Lo obtain an alidit of it8 fLnanGLal gt&lemenls for th¢ year ¢n<kd 31 March 2024 in accordance witlL Section 476 of the Cornpatties Act 2006. The trust¢es acknowledge th¢ir responsibilities for (a) engurillg tlui lh¢ Gharitabl$ COLffipany keeps accounting ie¢oi'ds that comply with Sections 386 Lllld 387 of the CoLnpanies Act 2006 and preparing finm¢ial slatemet]Is which give a tnLe and fair view of the stale of affairs of the ¢huitablo coinpany as at the end of each finan¢ial year and of ils surpllls or deficit for each financi&l year in arxordan¢e with the requirements of Sections 394 and 395 and which oth¢tWi8e comply with the reqliireenlS ot the Companies A¢t 2006 relating to faCial statements, so far as applicable to tbe charitable Company. (b) These ftnallcial 8tatements have been prepai'ed in accordance witb the pn)ViSiOllS applic&bLe to charitable companies subject lo the smo11 con]panies regime. Tbe fancIaL statemeiits were approved by the B0d of Trustees and authorised for i55u¢ on $igned oil its beballby.. . and w¢ie Trustee The notes forrn parl of these financial st&tements
HOME-START STROUD AND GLOUCESTER Note5 to the FlnAnclAI t&t¢ments for the ear ended 31 MAreh 2024 AccouprriTriG POLICIEI S B891s olpreparlng the fin¢11 statemellts The fitJan¢ial sl&tetllenls ol the charitable compmy. whioh is a public benefit entity under FRS 102, have been prepared i ¢prdan¢e with the Charities SORP (FRS 102) 'Ac¢oiinling and Reporting by Charities., Statement of Recominended Pr8¢1iC¢ edpplicable lo charities preparing their aCContS in ac¢ord&n¢e with the Finatteial Reporting Standard Applicable in th¢ UK and Ropubli¢ of Ireland (FRS 102) (effective l January 20191,, Finan¢i81 Reporting Standard 102 'The Financial Reporting Standard applicable the UIC aiid Republic of Ireland, and the Compaiii¢s Act 2006. The financial staternents h&Ye been piepaLed ULider the historical Cost Convention. Irt¢ome All income is recognised in tho Stal¢mertl of FinanGial Activities Ollce th¢ ¢harity has enlitlemfflit lo the funds, il 18 probabl¢ that the income will b¢ 1¢¢oiv¢d und the amount can be measiired reliably, Expendlture Liabilities al-e recognised as expenditure &g sooii as ther¢ is & legal or constriictive obligation ¢ot)unitliThB the ¢l)Arily to that expetsditure, il is probable that a transfer of ec4)nomic benefits will b¢ required its settlement and the atnount of the obligation can b¢ in¢&sur¢d reliably. Expenditlire is accountsd for on an &ccruals bayis and has been classified Liiider headings that aggregate all Cost related to the category. Where cost8 c9nOt be dir¢ctly attributed to particular beadillgs they have bB¥n allocated to R¢tivili¢s on & basis consistent with the use oeresources. T#ngible fixed asset5 Depreciation is provid¢d at ikne following annu&l rates in order to write off each asset over its estimated uselknl life. T Axation The charity is exempt fron coiporation tax on its ch&ritable actLvilie$. Fund accounting Restricted fundB can only be used for particular restricted purposes withitt d]¢ objects of the charity. R&8triction8 arise wben specified by the donor or when limds are raised for purtLCLilar restricted purposes, FwlFLer explanation ot the nature and purpose of each is included in the notes to the financial 8ÉatemEEJts. Pellslon ¢iJst's Ind other po$t-retlrement beneflts The ¢hfjritabl¢ ¢ompany op¢rat¢s a defined coiitrbi utioii pension scheme. Contribiitions payable to the ¢harit&ble company's pen8ion 8chem¢ are cbarged to the Sial¢m¢nl of Finall¢ial ActiVLties in the period to which they relats, FUNDRAISING ACTIVITIES 2024 2023 Fundrai8itt8 ¢vaits 15,648 INVESTMENT INCOTwtE 2024 2023 Int¢rest re¢eivable - trading 4,990
HOME-START STROUD ADID GLOUCESTER Notes to the ror tlie Ènanclal Stateintnts continued ear ended 31 March 2024 NET INCoL1(EXPE NDITURE) Net illcomel(expenditur¥) is stat¢d aft. cliargingl(cr¢diting)'. 2024 2023 Accountancy Depreoiation - owned a8sets 613 600 1,799 TRUSTEES, REttrtUNERATION AND BENEFITS There were rko tnte¢s, reniuneralion or olh¢r b¢u¢fits foL' the year ended 31 MaLch2024 nor foi. the yeai. ended 31 N(arch 2023. Tru8tees' expen8e5 Ther¢ w¢r¢ no In181ees' expenses paid for th¢ year ended 31 Marcli 2024 nor for tILe year ended 31 March 2023. COMPARATIVES FOR THE STATELIqENT OF FINANCIAL ACTIVITIES Total fvnds INCOLVIING RLSOURCES FROM Donations a] restrict funds 381,067 FldraISitsg tIvItieS Inv&4tment income Other income 11,543 1.798 loo Total 394,508 EXPEIYDITURE ON other 359311 NET INCOLIIE 35,197 RKcof4ciLIATION OF FUNDS Total funds broushi fornv.d 69.835 TOTAL FUNDS CARRIEI D FORWARD 105,032 LIST OF Fuf4DERS AspiLe Bamwood Trust CHK Foundaliot] David Thomas Ch&ritllbl¢ Trust Dursley Town Colincil EdWd Gostling Foundaiion Foiir A¢r¢ Tntsl Garfield We810 Glos ICB Glos CoMmi*ty Foundation Gyde Tni8t Hellry SLUitII HSUK. Pears Foundation Jack Lane trust King8 Stauley and SeLsley Trust Langtree Trust Lennox Hannay Charitable TNst Nailsworil) Towii coLe][ N8lional Lottery opcc Peter Lang TNst Quedgeley Town Couucil Renishaw Rodixiniugh Parish Coithcil St James Place Soiiter Charitable Trust Stoneknuse Town Council Stroud District Council Stroud Rotary Stroud Town Council Tudor Trust
HOME-START STROUD AND GLOUCESTER Notes to the FinancRAI tAt¢ments - continu for the ear ended 31 Mareh 2024 TANGIBLE FIXED ASSETS FixMre8 and fittings COST At l April 2023 and 3 l March 2024 DEPRECIATION At l AprAI 2023 Charge for y¢ar 17,913 1,349 Al 31 March 2024 NET BOOI< VALUE At 31 March 2024 4,049 At 31 Matcb 2023 DEBTORS: AMOUNTS FALL1Tr4G DUE WITHIN OD4E YICAR 2024 2023 Trade debtors Oth¢r debtors Prepaytnellls 4,000 2,462 8,025 2.462 20,082 22,286 CREDrroRS: AMouTrrfs FALLING DUE WITHITrI ONEI YEI AR 2024 2023 Bank loans and overdrdfts (see tLOt¢ I l) Social s¢ourity and otlieL taxes Other creditors Funds restricted For next year Accrued expenses 1,409 3.774 771 17,021 600 8,041 1,891 16,500 600 27,031 23,575 io. CREDITORS: AMOUNTS FALLING DUE AFTER LVIORE THAN ONK YEAR 2024 2023 Other creditors 2,93 1 ii. LOANS Aa all¢ ysis oFtlie maturity of loans is given below.. 2024 2023 Amounts falling due within on¢ Ye on demand.. BUT overdrafts
HOME-ST T STROUD AND GLOUCESTER Notes ¢0 the FinanciAI Statemen - eontinued for the eur ended 31 MArch 2024 12. MOVEMENT IN Fuf4DS Net oioven]ent in fvnds At 3113124 At 114123 Unrestrlct¢d funds Gei)eral thnd 105,032 (11,2171 93,815 TOTAL FUNDS 105032 93,815 Net movemettl itt filnds, included in the above are as follows., Incomittg r¢soiircBS ResoU¢S expended Movement in fjjnds Total funds G)eraL fund 389,056 {400,2731 (11,217) TOTAL FUNDS 389,056 400 273 112171 Comparativès for Jnovomertt In funds Net movement in fid$ At 3113123 At 114122 Totsl funds Gcneral fund 69,835 35,197 105,032 TOTAL FUNDS 69,835 35,197 105 032 Coinparative net in(TrYeTnent in fiinds, included in th¢ abov¢ ar¢ &5 follows.. lllcotning esoiwces Resoiir¢¢8 ¢xpend¢d Movement in funds Total funds Gen¢r&l fund 394,508 (359,311) 35,197 TOTAL FUNDS 394,508 359.311 A CLirrent year 12 months and prior year 12 months coimbined position is as fDIIows.' Nel mov¢m¢nt in fullds At 3113124 At 114122 Total funds Generlll fund 69,835 23,980 93,815 TOTAL FUNDS 93,815
HOME-START STROUD OUCEI STER otes to the Finan¢ial Statements continued for the ear ended 31 March 2024 12. MOVEMENT IN fiULYDS - continued A Gurr¢iit y¢ar 12 months al prior yeaL 12 llionths combilled not movement iii Funds, included in the above are as follow8.. Inoorning r¢souwes Resources expended Movement in fvnd8 Total funds General fund 783,564 (759,584) 23,980 TOTAL FUNDS 783 564 759 584) 23,980 13. RELATED PARTY DISCLOSURES There were no reL8t¢d party transactions for the year elld¢d 31 March 2024.
HOME-START STROUD A D GLOUCESTER Detailed Statement of Fin&neial Activitley for the ear ended 31 March 2024 2024 2023 Ir4COMING RESOURCES DonAtlons and restricted fund5 Restricted Funds Dollauons and 3ubscriplions Gitl aid Gr115 345,662 15,766 L,690 360,107 9,614 1,346 368,118 381,067 FundralsiDg 8¢tiYitie5 FundTa15ing ¢vents 15,648 I I,543 Investment incorn¥ Interest receiYabl¢- trading 4,990 1,798 Other ineome Other Income 300 loo Tot41 Incomlug resources 389,056 394,508 EXPII NDITURE Support eijsts Admlnlstratlve f osts Wages Recruilmettt exp¢n8¢S Premises ¢XPellS¢S Repairs and r¢new81s InsLiran¥¢ T¢l¢phone Postsge Stationery and piinting Hospiidity Li1 & hoat VolLlllteers expenses Group wotkws expenses Fiindraising expen8¢S Training slatyand man&g¢m¢nt TraininLF volunteers Family fund exp¢nses Premises t]ire Group resoiirces Committee members expenses Stalf welf'e DepTeciation of tangible and heritage ass¢Is 318,655 943 22,086 3,692 2,133 2,893 234 2,483 347 7,226 7,541 4,205 1.793 2,115 180 135 10.979 519 278,101 1,244 l5,435 5,480 I,719 2,510 197 2,365 348 5,824 7,706 4,906 4,912 4,788 50 12,256 683 377 962 1,349 390,470 350,700 Flnance Credit card charg¢5 249 203 Governance ¢osÉs A¢count&n¢y Consultancy Carried forward 613 S,941 9,5S4 600 6,371 6,97l Tliis page does not fotTh part of the 8tstutory fcLaI ststetnenls
HOME-START STROUD AND GLOUCESTER Detailed Statement of Finanelal ActlVAtie$ for the ear ended 31 March 2024 2024 2023 Governance ¢0sts Bi'ought forward Professional f¢e8 9,554 6,971 Total re80Liwes expended 400 273 359311 Net {expendlture)IlncrJme 112171 35.197 This page does not fonn P¥Lrt of the sthtulory fiiiancial s18lements