2021-11-30-accounts

HOME-START ROCHDALE AND BURY

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2021

Registered Charity No. 1107258 Company Registration No. 5282419

HOME-START ROCHDALE AND BURY

INDEX

PAGE NUMBER CONTENTS

1-5 TRUSTEES ANNUAL REPORT. 6 INDEPENDENT EXAMINERS REPORT 7 STATEMENT OF FINANCIAL ACTIVITIES 8 BALANCE SHEET 9 STATEMENT OF CASH FLOWS 10-17 �� NOTES TO THE ACCOUNTS

For management purposes only

INCOME AND EXPENDITURE ACCOUNT

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HOME-START ROCHDALE AND BURY

Report of the trustees for the year ended 30° November 2021

The trustees present their annual directors’ report and financial statements of the charity for the year ended 30" November 2021 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Objectives and activities

The charity's objects are, within the area of Middleton, Heywood, Pennines, Rochdale and Bury and its environment:

• to safeguard, protect and preserve the good health, both mental and physical, of children and

• parents of children;

• to prevent cruelty to or maltreatment of children;

• to relieve sickness, poverty and need amongst children and parents of children;

• to promote the education of the public in better standards of childcare.

The main activities are:

The trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the Charity’s aims and objectives, in planning future activities, and setting the policies for the year.

The charity furthers its charitable purposes for the public benefit through

• e To promote or carry out research

• e To provide advice e To publish or distribute information

• e Toco-operate with other bodies

• e To support, administer or set up other charities

• e Toraise funds (but not by means of taxable trading)

• e To acquire or hire property of any kind

• e To let or dispose of property of any kind (but only in accordance with the restrictions imposed by the Charities Act 1993)

• e Toset aside funds for special purposes or as reserves against future expenditure

• e To deposit or invest funds in any manner (but to invest only after obtaining advice from a financial expert and having regard to the suitability of investments and the need for diversification)

• e Todelegate the management of investments to a financial expert, but only on terms that:

• e the investment policy is set down in writing for the financial expert by the Trustees e every transaction is reported promptly to the Trustees

• e the performance of the investments is reviewed regularly with the trustees e the Trustees are entitled to cancel the delegation arrangement at any time

• e the investment policy and the delegation arrangement are reviewed at least once a year e all payments due to the financial expert are ona scale or at a level which is agreed in advance and are notified promptly to the Trustees on receipt

• e the financial expert must not do anything outside the powers of the Trustees e To arrange for investments or other property of the Charity to be held in the name of a nominee (being a corporate body registered or having an established place of business in

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HOME-START ROCHDALE AND BURY

• England and Wales) under the control of the Trustees or of a financial expert acting under their instructions and to pay any reasonable fee required

• e To insure the property of the Charity against any foreseeable risk and take out other insurance policies to protect the Charity when required

• e To insure the Trustees against the costs of a successful defence to a criminal prosecution brought against them as charity trustees or against personal liability incurred in respect of any act or omission which is or is alleged to be a breach of trust or breach of duty, unless the Trustee concerned knew that, or was reckless whether, the act or omission was a breach of trust or breach of duty

• e Subject to clause 5, to employ paid or unpaid agents, staff or advisers e To enter into contracts to provide services to or on behalf of other bodies e To establish subsidiary companies to assist or act as agents for the Charity e To pay the costs of forming the Charity e To do anything else within the law which promotes or helps to promote the Objects

A review of our achievements and performance

The main achievements during the year were by providing a virtual family support service during the covid 19 pandemic, regularly attending trustee meetings and strategic planning meetings, director’s work towards improving the quality of service in line with Home-Start's Quality Assurance practice standards.

Early planning stages to expand the work of the charity into the Bury area have now begun.

Financial review

The charity has been financially secure during the year to enable all of its objectives to be completed. Applications for additional funding to expand the work of the charity into Bury, will now take place.

Investment powers and policy

The trustees, having regard to the liquidity requirements of operating the charity, have kept available funds in an interest bearing deposit account.

Reserves policy and going concern

The balance held in unrestricted reserves at 30" November 2021 was £42,208 of which £41,849 are free reserves after allowing for funds tied up in fixed assets.

The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered.

The Charity's main source of income is grants and fees. The Trustees consider that it is appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do not include any adjustments that would be necessary if these sources of income should cease. Home Start Rochdale Borough receives funding from Sure Start Children’s Centres, which is agreed in the Service Level Agreement to receive funding quarterly in arrears. Due to the year-end being mid-way through a quarter, this will show as a deficit until the payment is made, although agreed.

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HOME-START ROCHDALE AND BURY

Risk management

The trustees have conducted a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks.

Plans for Future Periods

The charity plans to continue with the core work of supporting families via home visiting. Group support sessions, online and telephone support will also be provided. Subject to further funding, the charity will provide additional supporting activities in the forthcoming years to meet the needs of parents in the community of Rochdale and Bury.

Structure, governance and management

Home-Start Rochdale and Bury is a company limited by guarantee governed by its Memorandum and Articles of Association dated 3 November 2004. It is registered as a charity with the Charity Commission and is constituted under a trust deed dated 14° December 2004.

Appointment of trustees

As set out in the Articles of Association trustees are elected annually by the members of the charitable company attending the Annual General meeting and serve for a period of three years.

Trustee induction and training

All Trustees receive a full induction and training and support from other Trustees and Home-Start UK. Trustees are already familiar with the practical work of the charity through meeting regularly with staff members and by attending relevant training provided by Home-Start UK

Organisation

The board of trustees administers the charity. The board normally meets bi-monthly. A Scheme Manager is appointed by the trustees to manage the day-to-day operations of the charity.

Related parties and co-operation with other organisations

None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager with any service providers must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported.

Reference and administrative information

Charity Name: Home-Start Rochdale and Bury (formerly Home-Start Rochdale Borough) from 6" January 2022.

Charity Number: 1107258 Company Registration Number: 05282419

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HOME-START ROCHDALE AND BURY

Directors and trustees

The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows:

Key management personnel: Trustees and Directors

Peter Brierley	Chair ofTrustees	(resigned December 2021)
Susan Richardson	Treasurer	(resigned September 2021)
Margaret Woods	Vice chairperson
Margaret Edwards	Safeguarding Lead	(resigned September 2021)
Colin Smith	Trustee & Director
Lynn Butterworth	Chair ofTrustees &	Safeguarding Lead
Sharon Pearson	Secretary
Alexander Eaton	Trustee only	(resigned April 2021)
Christopher Roberts	=Treasurer	(appointed July 2021)
BarbaraConstantinou	Trustee&Director	(appointedDecember2021)

Managers

Donna Arden McKenna Scheme Manager Sharon Pearson Finance and Office Manager

Registered Office Arrow Mill Office OP2 Queensway Rochdale OL11 2YW

Independent Examiners Community Accountancy Service Limited The Grange Pilgrim Drive Beswick Manchester M11 3TQ

Bankers Nat West Bank Rochdale Branch Town Hall Square Rochdale OL16 1LL

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Solicitors

Morton Michel Ltd (Insurance)

Alhambra House 9 St Michaels Road

Croydon Surrey CRO 3DD

Trustees responsibilities in relation to the financial statements

The charity trustees (who are also the directors of Home-Start Rochdale and Bury for the purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the trustees are required to:

• e Select suitable accounting principles and then apply them consistently;

• e Observe the methods and principles in the applicable Charities SORP;

• e Make judgments and estimates that are reasonable and prudent;

• e State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements;

• e Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

By order of the board of trustees

Lynn Butterworth Chair

Date: 23"? March 2022

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Independent examiner’s report to the trustees of Home-Start Rochdale Borough

I report on the accounts of the company for the year ended 30'" November 2021, which are set out on pages 7 to 17.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity is required by company law to prepare accrued accounts and I am qualified to undertake the examination by being a qualified member of The Association of Chartered Certified Accountants.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

• e examine the accounts under section 145 of the 2011 Act ;

• e to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(b) of the 2011 Act: and

• e to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention: (1) which gives me reasonable cause to believe that in any material respect the requirements e to keep accounting records in accordance with section 386 of the Companies Act 2006; and

• to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006, ; and

• e with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or

• (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

AM King FCCA ee Community Accountancy Service Ltd The Grange, Pilgrim Drive Beswick, Manchester, M11 3TQ

Date: 23™ March 2022

HOME-START ROCHDALE AND BURY

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STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2021 (incorporating Income and Expenditure Account)

					Total Funds’	Total Funds	Total Funds
					Year Ended	Year	Ended 30
		Unrestricted		Restricted	30November	November
		Funds		Funds	2021		2020
	Further Details	£	���	��� £	��� £	���	£
Income from:
Donations and legacies	(3)		844	5,289	6,133		3,653
Charitable Activities	(4)		1,438	379,736	381,174		306,684
Investment Income			29	-	29		305
Other			>	-	=		=
Total			2,311	385,025	387,336		310,642
Expenditure on:
Raising Funds	(5)		-	4,554	4,554		2,961
Charitable Activities	(5)	(6,989)		300,740	293,751		290,815
Total		(6,989)		305,294	298,305		293,776
Net income/(expenditure)			9,300	79,731	89,031		16,866
Transfers between funds	(15)		(236)	236	.		-
Net movement in funds			9,064	79,967	89,031		16,866
Reconciliation offunds
Total funds brought forward	(15)	80,494		114,309	194,803		177,937
Totalfundscarriedforward	(15)	89,558		194,276	283,834		194,803

The negative unrestricted funds have arisen as a result of the employment allowance and the holiday pay accrual.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 10 to 17 form part of these accounts.

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BALANCE SHEET AS AT 30 NOVEMBER 2021

Company Registration Number 05282419

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |2021|2020| |Notes|£|£| |Fixed|assets:| |Tangible|assets|(9)|887|1,778| |Total|fixed|assets|887|1.778| |Current|assets:| |Stocks|(10)|2|:| |Debtors|(11)|18,115|21,628| |Cash|at|Bank|&|in|Hand|282,565|255,414| |Total|current|assets|300,680|277,042| |Liabilities:| |Creditors:|Amounts|falling|due|within|one|year|(12)|17,733|84,017| |Net|current|assets|or|liabilities|282,947|193,025| |Total|assets|less|current|liabilities|283,834|194,803| |Creditors:|Amounts|falling|due|after|more|than|one|year|(14)| |Provisions|for|liabilities|=|ra| |Total|net|assets|or|liabilities|283,834|194,803| |The|funds|of the|charity:| |Restricted|income|funds|(15)|194,276|114,309| |Unrestricted|income|funds|(15)|89,558|80,494| |Total|charity funds|283,834|194,803|

----- End of picture text -----

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

For the period in question the company was entitled to the exemption conferred by section 477 of the Companies Act 2006, and that no notice has been deposited under section 476 in relation to its accounts for the financial year; and the directors acknowledge their responsibilities for: - complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the trustees on 23rd March 2022.

Lynn Butterworth — Chair

The notes on pages 10 to 17 form part of these accounts.

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Statement of Cash Flows for the year ending 30 November 2021

Reconciliation of net movement in funds to net cash flow from operating activities

	YearEnded	Year Ended
	30 November	30 November
	2021	2020
	£	£
Net movement in funds	89,031	16,866
Add back depreciation	891	888
Deduct investment income	(29)	(305)
Decrease/(increase) in stocks	=	;
Decrease/(increase) in debtors	3,513	(9,175)
Increase/(decrease) in creditors	(66,284)	3,286
Net cash used in operating activities	27,122	11,560
Cash flows from investment activities:
Interest	29	305
Purchase of fixed assets	-	(2,665)
Net cash provided by investing activities	29	(2,360)
Increase/(decrease) in cash and cash equivalents during the year	27,151	9,200
Cash and cash equivalents brought forward	255,414	246,214
Cashandcashequivalentscarriedforward	282,565	255,414

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Notes to the accounts

1. Accounting policies

(a) Basis of preparation and assessment of going concern

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

(b) Funds structure

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. There are 23 restricted funds. Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose. Further details of each fund are disclosed in note 16.

(c) Income recognition

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

(d) Expenditure Recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note (f) below.

(e) Irrecoverable VAT

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

(f) Allocation of support and governance costs

Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination ad legal fees together with an apportionment of overhead and support costs.

Governance costs and support costs relating to charitable activities have been apportioned based on type of expense. The allocation of support and governance costs is analysed in note 7.

(g) Costs of raising funds

The costs of raising funds consists of marketing and disclosure and barring costs.

(h) Charitable Activities

Costs of charitable activities include governance costs and an apportionment of support costs as shown in note 7.

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(i)‘ Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised and valued at historical cost. Depreciation is charged on the following basis: Computers 33.33% on cost Fixtures and �� Equipment 20% on cost

(j) Realised gains and losses

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their varying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

(k) Pensions

The charity currently contributes 8% to a pension scheme on behalf of individuals.

(I) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

(m) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2. Related party transactions and trustees' expenses and remuneration

The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2020: £nil). Expenses paid to the trustees in the year totalled fnil (2020: £95). One trustee donated expenses of £45 (2020: £72) back to the Charity.

The spouse of an employee received fnil (2020: £101) in volunteer expenses during the year. The son of an employee received £nil (2020: £478) for administration support during the year.

3. Donations and Legacies

3. Donations and Legacies
	Unrestricted	Restricted		Total Funds	Total Funds
		YearEnded		YearEnded	Year Ended
	Year Ended 30	30	November	30 November	30 November
	November 2021		2021	2021	2020
Donations	£ eas ee		£ £ 5.289633		£ 3,653
Previous reporting period
	Unrestricted	Restricted		Total Funds
		YearEnded		Year Ended
	Year Ended 30	30	November	30 November
	November 2020		2020	2020
	£		c	£
Donations	946 946		2,707 2,707	3,653 3,653

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4. Income from charitable activities

4. Income from charitable activities
	Unrestricted	Restricted	Total Funds	Total Funds
		YearEnded	YearEnded	Year Ended
	Year Ended 30	30 November	30 November	30 November
	November 2021	2021	2021	2020
	£	£	£	£
Disclosure and Barring Service Income	1,438	.	1,438	3,251
Unrestricted grants:
SIBS	-	-	-	1,000
Restricted grants:
Awards for All	-	9,550	9,550	-
Big Lottery BBR	-	32,795	32,795	75,178
Bury Voluntary Community	-	2	=	340
CCG PIMHS	-	41,591	41,591	27,727
NCF	-	-	-	400
Neighbourly Fund	-	400	400	=
Arnold Clarke	-	1,000	1,000	2
Action Together	-	500	500	é
Asda	-	500	500	-
EricWright Trust	-	417	417	-
HMRC SSP	-	383	383	-
CCG Autism & Emotional Wellbeing	-	118,264	118,264	59,132
CCG Dad Matters	-	10,781	10,781	33,249
Community Fund	-	994	994	-
Henry Smith	-	41,750	41,750	18,350
Home-Start HOST	-	5,000	5,000	-
Big Lottery BFA - Home-Start	-	26,020	26,020	27,057
Big LotteryGM	-	40,000	40,000	20,000
John Lewis Fund	-	-	-	1,000
Surge	-	9,791	9,791	-
Sure Start Children's Centres	-	40,000	40,000	40,000
	1,438	379,736	381,174	306,684
Previous reporting period
	Unrestricted	Restricted	Total Funds
		YearEnded	Year Ended
	Year Ended 30	30 November	30 November
	November 2020	2020	2020
	£	£	£
Disclosure and Barring Service Income	3,251	-	3,251
Unrestricted grants:
SIBS	1,000	-	1,000
Restricted grants:
Big LotteryBBR	-	75,178	75,178
Bury VoluntaryCommunity	-	340	340
CCG PIMHS	-	27,727	27,727
NCF	-	400	400
CCG Autism & Emotional Wellbeing	-	59,132	59,132
CCG Dad Matters	-	33,249	33,249
Henry Smith	-	18,350	18,350
Big Lottery BFA - Home-Start	-	27,057	27,057
Big LotteryGM	-	20,000	20,000
John Lewis Fund	-	1,000	1,000
Sure Start Children's Centres	-	40,000	40,000
	4,251	302,433	306,684

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5. Expenditure

	Family	YearEnded	Year Ended
	Support	30 November	30 November
	Activities	2021	2020
	£	£	£
Expenditure on raising funds:
Disclosure and Barring Checks	840	840	1,529
Fundraising Costs	2,698	2,698	-
Events	-	-	578
Advertising and marketing	1,016	1,016	854
Expenditure on charitable activities:
Employment Costs	224,660	224,660	204,507
Seconded Staff Costs	-	-	33,447
Temporary StaffCosts	-	-	3,369
Administration Support	1,037	1,037	478
Training	838	838	424
Resources	488	488	1,165
Donations Paid	1,349	1,349	-
Care Bags	55	55	22
Covid-19 Costs	2,589	2,589	1,985
SIBS Costs	50	50	168
Subscriptions	80	80	-
Emergency Family Support	313	313	99
Volunteer Expenses	4,577	4,577	1,047
Group Support	893	893	.
Family Support	203	203	423
Parent Group	2,760	2,760	870
Mental Health Support	143	143	1,797
Activities	1,637	1,637	931
Sensory Resources	1,624	1,624	-
Hospitality	376	376	130
Beneficiary Training	10,724	10,724	-
Emergency Food Parcels	1,041	1,041	600
SWAP Shop	812	812	-
Travel Expenses	10,358	10,358	10,001
Repairs & Maintenance	17	17	-
Minor Equipment	-	:	443
Evaluation Telephone	660 2,831	660 2,831	3,930 2,899
Rent Insurance	15,126 996	15,126 996	13,301 941
Governance Costs	1,959	1,959	2,072
Post, Printing & Stationery	4,664	4,664	4,878
Depreciation	891 293,751	891 293,751	888 290,815
Total expenditure	298,305	298,305	293,776
Restricted funds		305,294	296,117
Unrestricted funds		(6,989)	(2,341)
		298,305	293,776

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7. Allocation;; of governance governance and support costs

1. Allocation;; of governance governance and support costs The breakdown of support costs and how these were allocated between governance and other support costs is shown below:

	General Support	Governance	Total 2021	Basis ofapportionment
Accountancy Fees	-	1,080	1,080	type ofexpense
Payroll Bureau Fees	879 - 879 8794080 1,959			type ofexpense
Previous reporting period:
	General Support	Governance	Total 2020	Basis ofapportionment
Accountancy Fees	-	1,200	1,200	type ofexpense
Payroll Bureau Fees	872	-	872	type ofexpense
	872	1,200	2,072

1. Analysis of staff costs

	YearEnded	Year Ended
	30 November	30 November
	2021	2020
	£	£
Wages and Salaries	197,899	178,938
Social Security Costs	13,589	12,467
Pension Costs	13,172	13,102
	224,660	204,507
Charitable activities	224,660	204,507
Support costs		“
	224,660	204,507

The average number of employees during the year was 8 (previous year: 8). This comprises 8 FTE and 2 part-time. The charity considers its key management personnel comprises the trustees and Scheme Manager. The total employment benefits, including employer pension contributions of the key management personnel were £41,335 (previous year: £45,571), No employee has benefits in excess of £60,000 (previous year: none).

9. Independent Examiner Fees

		YearEnded	Year Ended	Year Ended
		30 November	30	November
		2021		2020
		£		£
Independentexamination fees		1,080		1,200
		1,080		1,200
10. Tangible Fixed Assets
	Fixtures and
	Equipment	Computers		Total
Cost	£	£		£
At 1 December 2020	7,667	19,497		27,164
Additions	=	2		S
Disposals At 30 November 2021	= 7,667	- 19,497		27,164
Depreciation
At 1 December 2020	7,667	17,719		25,386
Charge forYear	-	891		891
Eliminated on Disposals	&	.		-
At 30 November 2021	7,667	18,610		26,277
NET BOOK VALUE
At 30 November 2021	-	887		887
At30November2020	.	1,778		1,778

Independent examination fees

The charity does not hold stocks of any items.

1. Stocks

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,

12. Analysis ofdebtors
	2021	2020
	£	£
Debtors Prepayments	13,606 4,509 18115	17,065 4,563 _—-21,628

Debtors and prepayments related to restricted funds £17,617 (2020: £21,628) and unrestricted funds £498 (2020: fnil).

1. Creditors: amounts falling due within one year

							2021	2020	2020
							£	£
Creditors							2,892	2,958
Short-term compensated absences (holiday pay)							915		3,635
Other creditors and accruals							1,080		1,200
Deferred income							12,846	76,224
							17,733	84,017
14. Deferred income
Deferred income comprises grants received in advance.
Balance as at 1 December2020							76,224
Amount released to income earned from charitable activities							(76,224)
Amount deferred in year							12,846
Balance at30 November2021							12,846
15. Creditors: amounts falling due after more than one year
							2021	2020
							£	£
Provisions for liabilities							ea			2
16. Analysis of charitable funds
Analysis of movements in unrestricted funds
										Balance at 30
	Balance at 1				Incoming		Resources			November
	December 2020				Resources		Expended	Transfers			2021
		£	����	����	���� £	����	���� £	���� £	����	����	£
General Fund				38,409		2,311 6,989		(5,501)			42,208
Designated Fund				42,085			- -		5,265		47,350
				80,494		2,311 6,989			(236)		89,558
Previous reporting period:
										Balance at 30
	Balance at 1				Incoming		Resources			November
	December 2019				Resources		Expended	Transfers			2020
		£		����	���� £	����	���� £	���� £		����	£
General Fund				33,846		5,502 3,653		(4,592)			38,409
Designated Fund				38,805			- (1,312)		4,592		42,085
				72,651		5,502 2,341				-	80,494
Name of unrestricted fund:	Description, nature and					purpose ofthe fund
General Fund	The	"free reserves" after				allowing for all designated funds
DesignatedFund	Employmentcontingency

HOME-START ROCHDALE AND BURY

16

Analysis of movements in restricted funds

Analysis of movements in restricted funds					16
					Balance at 30
	Balance at 1	Incoming	Resources		November
	December 2020	Resources	Expended	Transfers	2021
	£	£	£	£	£
Awards for All	-	9,550	(5,296)	-	4,254
Action Together	43	500	(144)	-	399
Big Lottery BBR	(22,907)	32,795	(9,888)	-	.
Bury Voluntary Community	43	-	(43)	-	-
CCG PIMHS	15,889	41,591	(29,713)	-	27,767
NCF	209	-	(209)	-	=
Neighbourly Fund	:	400	(400)	.	=
Arnold Clarke	=	1,000	(342)	é	658
Asda	-	500	(140)	5	365
Eric Wright Trust	-	417	-	-	417
HMRC SSP	-	383	(383)	-	-
CCG Autism & Emotional Wellbeing	29,065	118,264	(81,193)	-	66,136
CCG Dad Matters	3,898	10,781	(14,679)	-	-
CCG Mental Health	6,982	-	(6,982)	-	-
Community Fund	-	994	(994)	3	=
Henry Smith	10,407	41,750	(44,258)	-	7,899
Home-Start HOST	-	5,000	(5,000)	-	-
Big Lottery BFA - Home-Start	21,344	26,020	(47,394)	30	-
Big LotteryGM	4,484	40,000	(30,780)	-	13,704
John Lewis Fund	865	-	(865)	-	-
Surge	-	9,791	(1,322)	-	8,469
Sure Start Children's Centres	39,370	40,000	(19,828)	24	59,566
Restricted Donations	4,617	5,289	(5,441)	177	4,642
	114,309	385,025	(305,294)	236	194,276
Previous reporting period:
					Balance at 30
	Balance at 1	Incoming	Resources		November
	December 2019	Resources	Expended	Transfers	2020
	£	£	£	£	£
Awards for All	9,443	-	(9,443)	-	-
Action Together	-	680	(637)	-	43
Big LotteryBBR	(33,400)	75,178	(64,685)	-	(22,907)
BuryVoluntary Community	-	340	(297)	-	43
CCG PIMHS	20,493	27,727	(32,331)	.	15,889
NCF	-	400	(191)	-	209
CCG Autism & Emotional Wellbeing	19,374	59,132	(49,441)	-	29,065
CCG Dad Matters	5,008	33,249	(34,359)	-	3,898
CCG Mental Health	6,982	-	.	-	6,982
HenrySmith	-	18,350	(7,943)	-	10,407
Big LotteryBFA - Home-Start	53,563	27,057	(59,276)	-	21,344
Big Lottery	1	2	(1)	=	=
Big LotteryGM	-	20,000	(15,516)	5	4,484
John Lewis Fund	-	1,000	(135)	=	865
Sure Start Children's Centres	20,499	40,000	(21,129)	:	39,370
Restricted Donations	aes SRE BBY ee OT

HOME-START ROCHDALE AND BURY

17 Name of restricted fund: Description, nature and purpose of the fund Awards for All To support families in Bury East Ward Action Together for activities for children Big Lottery BBR Partnership working across Bury, Bolton and Rochdale, to improve school readiness, autism and BME awareness �� Bury Voluntary Community for Bury families for emergencies CCG PIMHS for parent infant mental health support NCF for emergencies for families Neighbourly �� Fund for emergencies for families Arnold Clarke to support families with emergencies Asda for emergencies for families in Bury Eric Wright �� Trust to fund a support worker to help with our waiting lists HMRC SSP for sick pay for staff CCG Autism & Emotional Wellbeing support for children with autism and behavioural difficulties CCG Dad Matters for support with Dad's CCG Mental Health Emotional support for low to medium mental health Community Fund for a summer trip to reduce isolation Henry Smith for working with families in Rochdale and Bury Home-Start HOST to provide group support Big Lottery BFA ��� - Home-Start support to reduce loneliness and isolation Big Lottery GM for salaries John Lewis Fund for toys and food for families in crisis Surge to initiate a baby bubbles group support for under 2's Sure Start Children's Centres to support families with young children under 5. This grant is paid quarterly in arrears Restricted Donations For emergencies for families and children and for remote working equipment

1. Analysis of net assets between funds

	Unrestricted	Unrestricted	Designated		Restricted
	funds		funds		funds	Total 2021
	£		£		£	£
Tangible fixed assets		359		-	528	887
Cash at bank and in hand		45,883	47,350		189,332	282,565
Other net current assets/(liabilities)		(4,034)		-	4,416	382
Creditors of more than one year		5		=	z	:
Total		42,208	47,350		194,276	283,834
Previous reporting period:
	Unrestricted		Designated		Restricted
	funds		funds		funds	Total 2020
Tangible fixed assets		-		-	1,778	1,778
Cash at bank and in hand		43,244	42,085		170,085	255,414
Other net current assets/(liabilities)		(4,835)		-	(57,554)	(62,389)
Creditors ofmorethan one year Total	ee _ 38,409		eee 42,085		eee a, See ee 114,309 194,803_
18. Financial Instruments
The charity only has financial assets and liabilities	of a kind that	qualify as basic financial			instruments. Basic financial
instruments are initially recognised on a transaction value and subsequently measured at their settlement value with the
exception ofbank loans which are subsequently measured at an amortised cost using				the effective interest method.
19. Operating leases
The total offuture minimum lease payments under non-cancellable operating leases are:
					Office	Office
					Equipment	Equipment
					2021	2020
					£	£
�� Payable within one year Payablebetween2andfiveyears					508 ce WE	676 pee SUB

Lease payments recognised as expenses are £676 within Post, Printing and Stationery.

HOME-START ROCHDALE BAND BURY

18

Income and Expenditure Account

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|||||||| |---|---|---|---|---|---|---| |YearEnded|Year|Ended| |30|30| |November|November| |2021|2020| |£|£| |Income| |Donations|6,133|3,653| |Investment|Income|29|305| |Other|5|;| |Disclosure|and|Barring|Service|Income|1,438|3,251| |Unrestricted|grants:| |SIBS|-|1,000| |Restricted|grants:| |Awards|for|All|9,550|:| |Big|Lottery|BBR|32,795|75,178| |Bury|Voluntary|Community|-|340| |CCG|PIMHS|41,591|27,727| |NCF|-|400| |Neighbourly|Fund|400|;| |Arnold|Clarke|1,000|5| |Action|Together|500|:| |Asda|500|-| |Eric Wright|Trust|417|&| |HMRC|SSP|383|;| |CCG|Autism|&|Emotional|Wellbeing|118,264|59,132| |CCG|Dad|Matters|10,781|33,249| |Community|Fund|994|ss| |Henry|Smith|41,750|18,350| |Home-Start|HOST|5,000|-| |Big|Lottery|BFA|-|Home-Start|26,020|27,057| |Big|Lottery GM|40,000|20,000| |John|Lewis|Fund|x|4,000| |Surge|9,791|-| |Sure|Start|Children's|Centres|40,000|40,000| |Total Income|~~|387,336|310,642_| |Expenditure| |Disclosure|and|Barring|Checks|840|1,529| |Fundraising|Costs|2,698|-| |Events|-|578| |Advertising|and|marketing|1,016|854| |Employment|Costs|224,660|204,507| |Seconded|Staff Costs|-|33,447| |Temporary|Staff Costs|-|3,369| |Administration|Support|1,037|478| |Training|838|424| |Resources|488|1,165| |Donations|Paid|1,349|-| |Care|Bags|55|22| |Covid-19|Costs|2,589|1,985| |SIBS|Costs|50|168| |Subscriptions|80|-| |Emergency|Family|Support|313|99| |Volunteer|Expenses|4,577|1,047| |Group|Support|893|-| |Family|Support|203|423| |Parent Group|2,760|870| |Mental|Health|Support|143|1,797| |Activities|1,637|931| |Sensory|Resources|1,624|-| |Hospitality|376|130| |Beneficiary|Training|10,724|-| |Emergency|Food|Parcels|1,041|600| |SWAP Shop|812|-| |Travel|Expenses|10,358|10,001| |Repairs &|Maintenance|17|-| |Minor|Equipment|-|443| |Evaluation|660|3,930| |Telephone|2,831|2,899| |Rent|15,126|13,301| |Insurance|996|941| |Governance|Costs|1,959|2,072| |Post,|Printing|&|Stationery|4,664|4,878| |Depreciation|891|888| |Total|Expenditure|298,305|293,776| |Surplus/(deficit|for year)|89,031|16,866|

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