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2025-03-31-accounts

HOME-START ROCHDALE AND BURY FINANCIAL STATEMENTS FOR THE PERIOD 1st DECEMBER 2023 TO 31st MARCH 2025 Registered Charity No. 1107258 Company Registration No. 5282419

HOME-START ROCHDALE AND BURY INDEX E NUMBER CONTENTS TRUSTEES ANNUAL REPORT INDEPENDENT EXAMINERS REPORT STATEMENT OF FINANCIAL ACTIVITIES BALANCE SHEET STATEMENT OF CASH FLOWS 10-17 NOTES TO THE ACCOUNTS For management purposes only 18 INCOME AND EXPENDITURE ACCOUNT

frIOME-START ROCHDALE AND BURY st Report of the trustees for the period l December 2023 to 31 March 2025 The trustees present their annual directOTS' report and financial statements of the charity for the period ended 31, March 2025 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 Charitie5'. 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 1021 (effective I January 20191. Objectives and actlvltles 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 physlcal, of children and parents of children. to prevent cruelty to or maltreatment of children; to relieve sickness, poverty and need amonESt children and parent5 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 guldance on public benefit when reviewing the Charitv's aims and objectives, in planning future activities, and setting the policies for the year. The charity fu rthers it5 charitable purposes for the public benefit through To promote or carry out research To provide advice To publish or d istribute information To co-operate with other bodies To support, administer or set up other charities To raise funds (but not by means of taxable trading) To acquire or hire property of any kind To let or dispose of property of any kind (but only in accordance with the restrictions Imposed by the Charities Act 1993) To set aside funds for special purposes or as reserves against future expenditure 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) To delegate the management of investments to a financial expert, but only on term5 that: the investment policy is set down in writing for the financial expert by the Trustees every transaction15 reported promptly to the Trustees the performance of the investments is reviewed regularly with the trustees the Trustees are entitled to cancel the delegation arrangement at any time the investment policy and the delegation arrangement are reviewed at least once a year all payments due to the financial expert are on a scale orat a level which is agreed in advance and are notified promptly to the Trustees on receipt the financial expert must not do anything outside the powers of the Trustees 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

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 To insure the property of the Charity against any foreseeable riskand take out other insurance policies to protect the Charity when required To insure the Trustees against the costs of a successful defence to a criminal prosecution brought against them as charity trustees or aga inst 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 Subject to clause 5, to employ paid or unpaid agents, staff or adviser5 To enter into contracts to provide services to or on behalf of other bodies To establish subsidiary companies to assist or art as agents for the Charitv To pay the costs of forming the Charity To do anything else within the law which promotes or helps to promote the Objects A revlew of our achlevements and performance The main achievements during this year have been successfully supporting families across two geographical areas of Rochdale and Bury. The expansion of group support sessions during the daytime and evening for families, has provided help for familie5 Wlthin their local area to improve accesslbility. Regular trustee meetings and strategic planning meetings have taken place where the director's work towards improving the quality of service in line with Home-start's Quality Assurance practice standards. Financial revlew The charlty has been financially secure during the year to ena ble all of its objectives to be completed. Applications for additional fundin8 to enhance to work of the charity across Rochdale and Bury have been secured. Investment powers and pollcy The trustees, having regard to the liquidity requirements of operating the charity, have kept availa ble funds in an interest bearin8 deposit account. Reserves pollcy and golng concern The balance held in unrestricted reserves at 31, March 2025 was £95,101 of which all are free reserves after allowing for funds tled up in fixed assets. The trustees alm 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 SOUr￿S of income should cease. Home Start Rochdale and Bury receives funding from Rochdale Sure Start Children's Centres, which Is agreed in the Service Level Agreement to receive funding quarterly in arrear5 until April 2024, then these payments are now quarterly in front. Due to the year-end being mid-way through a quarter, this will show as a deficit until the payment is made, although agreed.

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 Perlods 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 fundin81 the charity will provide additional 5upportinE activities in the forthcoming years to meet the needs of parents in the community of Rochdale and Bury. New funding will be required to continue supporting families in Bury when the existing grant comes to an end. Structurei governance and management Home-start Rochdale and Bury is a company limited by guarantee governed by its Memorandum and rd Articles of Association dated 3 November 21X)4. It is registered as a charity with the Charity th Commission and is constituted under a trust deed dated 14 December 2004. Appolntment of trustees As set out in the Articles of Association trustees are elected annually by the member5 of the charitable company attending the Annual General meeting and serve for a period of three years. Trustee Inductlon and tralnlng 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 OrEanisation The board of trustees administers the charity. The board normally meets bi-monthly. A CEO is appointed by the trustees to manage the day-to-day operations of the charity. Related parties and co-operatlon with other organlsations None of our trustees receive remuneration or other benefit from their work with the charity. Anv connection between a trustee or CEO with any service providers must be disclosed to the fijll board of trustees in the same way as any other contractual relationship with a related party. In the current year no such related party tran5action5 were reported. Reference and admlnlstrative informatlon Charity Name: Home-start Rochdale and Bury (formerly Home-start Rochdale Borough) from 6 January 2022. Charity Number., 1107258 Company Registration Number: 05282419 Ih

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 Margaret Woods Vice chairper50n Colin Smith Trustee & Director Lynn Butterworth Chair of Trustees & Safeguarding Lead Sharon Pearson Company Secretary Christopher Roberts Treasurer & Director Barbara Con5tantinou Trustee & Director Colin Lyall Trustee & Director (resigned September 20241 Managers Donna Arden McKenna Scheme Manager- CEO Sharon Pearson Finance and Office Manager Sam Freeman Senior Manager (until February 2025> Reglstered Offlce OP2/Arrow Mill Queensway Rochdale OLII 2YW Independent Examiners Community Accountancy Service Limited The Grange Pilgrim Drive Beswick Manchester MII 3TQ Bankers Nat West 8ank Rochdale Branch Town Hall Square Rochdale OL16 ILL Sollcltors Premierline Business Insurance Broker Lancaster Business Park 4 Mannin Way Lancaster LAI 3SW

HOME-START ROCHDALE AND BURY 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: Select suitable accountin8 principles and then apply them consistently; Observe the methods and principles in the applicable Charities SORP; Make judgments and estimates that are reasonable and prudent; State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financlal statements. 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 th Date., 9 July 2025

Independent examiner's report to the trustees of Home-start Rochdale and Bury l ieport on the accounts of the company for the period cndcd 31" March 2025, which are set out on pages 7 to 17. Respective responsibilities of trustees and examiner The tiustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accouiits. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 201 l Act) and that an independent examination is needed. The charity is requiied by company law to prepare accrued accounts and I am qualified to undertake the examination by being a qualified rnember of The Association of Chartered Certified Accountants. Having satisfied myself that the charity is not subject to audit under company law and is eliglble for independent examination, it is my responsibility to: examine the accounts under section 145 of the 2011 Act. to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(b) of the 2011 Act" and to state whether particular matters have come to my aitention. Basis of independent examiner's report My examination was caiTied out in accordance with the general Directions given by the ch￿'itY 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 concei'ning any such matiers. 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 VAew' and tlie report is limiled io thosc matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my atteiition: (l ) which gives me i'easonable cause to believe thai in any material respect the iequii"ements to keep accounting records in accordance with section 386 of the Companies Act 2006; to prepare accounts which accoi'd with the accounting records, comply with the accounting requiremcnts of section 396 of the Companies Act 2006, , and with the methods and principles of the Statement of Recommended Pi'actice: Accounting and Reporting by Chai'ities have not been met. or (2) to which. in my opinion, attention should be drawn in ordei to enable a pi'oper understanding of the accounts to be reached. AM King FCCA Community Accountancy Service Ltd The Grange. Pilgrim Diive Beswick, Manchester, Ml13TQ th Date: 9 July 2025

IIOME-sfARTRLKHDAIEItr408URY STA TSES FO come ind Ex 23 JI MARCA Total Fundi Total Furtd8 P¢rlod 1 O•umbor Yoar Ended 30 2023 10 31 Noygmbvr Mrth 2025 2023 LlnThstFIGt•d R•strict•d Funds Fund• Furth•r 0otallB In¢om• Irom.. DMions and ChHrSlableAcliwUé$ Inv8¥lmenl Inc Other Tol41 131 12.989 1.688 6.148 39.640 19,137 641.328 10.116 572,036 4.399 21,Y07 645.788 667,495 586.741 Expendhuro M.. X•l¥lng Funds iji 4.562 672 587 677,149 1.561 662.587 9.790 506.197 iiojx) io Tthal NellncomoI8xp¢fidltiJr•l 31.707 131.3611 346 70.754 Tran3l&rs fwdi 115) Nttmovern•nt In 31.707 131.3611 Y6 70,754 R•concIlli￿DD ol lunds Tot81 lund$brouabl forgid Tol41 funds ¢4irl•d lo￿01 Ild.131 145.839 ILts.56S 324 597 253 943 324,697 TTh• orfinB￿ a￿￿￿￿31ndurf• 4 g•bb Ir￿ re¢ognl8ed Inthe>wr. Alknrjym oxpendHure dw1% lromconyn￿g •¢b%itityS. Th• nogalfv• wi•Jlrfct•d luNJs expendlLYfr rel￿0¥ to•nyWr4 all￿¥￿￿. ThB rth 1010 17 lotm wl ol ihw4(rwr

HOME-sfARYROCHDALeA14D8URY HEET CorrwnyRotystralion Nurnbw05282419 2025 202J Flx•d av4•1¥- TangltAe as$818 Totsl fixed as&eL8 1387 1267 Cuir•nt ao••ti: Slockl Debknrs Cttsh al Bank& th Hand TotHI rAJrreni Bs#o 110) 29,120 390.478 419.598 365.274 389J70 LlJbllRIo5'. CTrdilori. kntyjnis la1￿ due One￿ 44.327 96.1 N6lcurr•nl o¥1•1•0rkn￿llll 325.013 323,430 Tolol •S5•1514¥1 wrMlllabMbo8 32S.D43 324.897 Citdiiors.. Amounls f8111np ￿￿)r Ihlrt ¢n• )•r Tot41 n•t as•ts orllblllll•• )25￿￿3 324.697 Tha lunds ol lh• tharfty= RÈSlfiCted lrtcome iisi 179.204 210,S8J Unre5trkted lffomefunds (IS) 145,839 114.132 Tot•1 ch411ty lund5 325,043 324,897 These %wunts have boon wapar•dkn ttNdartte llh lh• wtsvwons appllcable to compan125 sublttl tothe small (ompanles. r4lmo. For Iheperlod In quesilon the IDmpny wès enJiled to •Xeryibn ¢onferred by$￿1￿￿ 4177 f IhECornpanle5 Ac120C6. •nd that no nallce h¥$ bteTh dero511ed undermciion 476 in idatH? ¢01¢5 aCCOUnt5 IoTthE Iln2ncl81 ye4r.' Ind the ¥¢kn￿￿edgetkntlr respon51bililles lor.. - C0Tr7plyln8wl¢h the requlrernEntsuf the CompanSe5 Acl 2W6withfe5peti ¥ttouniinÉ iecofds andtheprepoi4tloa of account& ApprO￿d ty lh¢ Ifuilètsi on 9th July2025 B￿le￿I￿rth Chak n￿￿$ ¢n pagas loto 17 lorrn pwt DIll￿s￿l￿￿71I.

IIOME.5TARTR(KHDALE AND BVRY St4ttrm•niolCa8h Fkni¥ Ih•y••rperfod 1 D•c•mb•r262J to 31 M•rGh 2026 RerDnclllatlon ¢JlnetmDv•nent In fundslo#et ¢èsh 1h)wfromwr•tl￿•ltI1¥1t1Q5 pl￿0117 Dec4mb•r 2023 lo JI Maich 2025 ¥•a¥ ErtO•d 2023 Nel mo¥ementlnluTrd5 Add back depreclaiknn Dedu£tlnvésimeniintome DecreaselllncTeasel stocks Decrease/lln¢feasel In debtors IntreaselldÈcrea$el irttiedltLYS 70.754 1.265 14.3991 1.287 17.ojoi 12B.3031 118,9401 151.8411 Netf•sh ysqd INoper4llns8) lfi¢r¢as•lldtcraa•¢l In￿•h￿d ￿8h 04￿¥418￿S d￿n9 thè> 125.2fy11 28.776 Caah and cajjh browhl fcwd 390.478 363.702 Ch thnd ta•h •qulval•rhl ￿lI￿1d lomard 36S.274 390,478

HOME-STARTROCHDAiEAND BLIIY 10 Plot• 10 the a¢¢0￿￿ lor Iho 9•r￿d 1 D•¢omb•r2D23 10 31 March 2D2S 181 BN$l5olprepaTatlon and assessmetht•l8olw tofttern Tht accovnis lfinanclal staiementsl have been prepaied¥nder Iho hIstor￿1[05t￿w¥enIl￿Wth It￿1￿08r￿sedal Q5tor Iransaction value unless Olheywlsestated In Ihe relevant notes 10 Ihese atcounts. The fi￿an[la1 5tatement5 have been prepared in accordaThce ￿th theStaiementof Re£ornfflendtd PrèttkÈ.-Att(Wn￿￿ and Ileporlins byCh•ri¢le5 prEpainE Iheig Kcoun15 in accord?n¢e with the Fsnanclol RepDrtln8 Slandaidapkqltablefjn theUKand Rep￿blIC of Irelind IFfiS 1021 andthE Financial RepDrtlr sundard appkableln the Urtted and Reptsbllc of Irelind I¥RS 1021 ond the Charfilie5Aci 2011. The£harltyt￿stltut5 a publlc beThefit enti¢Y a5dEhned by FR5 102. Thetiu$le￿ eonsldes thaitheie are no mattriol uncert4lnti aboutthechwW5 abthtyl0contln￿1$1 ioln8contwn. Ibl Fundi itructUlO Resirltted fundsarefunds whkb are to b•¥5￿1Th tt¢tydancewlthsFocKt resirkUon>lmp05edtythedDnwor Irusi deed.TherEare 20 rèsirkied I￿rtd$. Unrestrtcied Income Fundsiomy15e thDsefurtdsY4hlch the liustiesirtlrt¢t¢ vstloi •Thypuwekn Iwthu•Keol IhechBillablt obletis. Unre5trlcieLI lund5 lTrdudEdtsthatedluftd5 where the trustees. at Ihdrdlsuelon, ha¥e (reated o lund fai a Specif￿ wrpose. Further detaTts of each IvThd are dlsdosEd irt ￿te 16. 1¢) Inrom• r•coinlllon All Incame15 rtCO8n15ed once thecharlty has enllllement tothelnwme, It Is wobablethatthelrKomewlll be r¢¢¢lved and Iheamount of Income recelvableran be mtasurtoiehably. Qonatlon$ art rt¢O8nlsed when thethailty has t)een notlfied In wwillni DIb￿h lheaM￿ni andseltlEmEnl date. IN Ihe tveni thai a donaiion 15 subj￿t ¢0 ¢ondltlons thai req￿e • level ol Per1￿M￿nce belorethecharlty15 enT￿led ¢0 the funds. the Income lsdeferrert and not re(98n15¢duntll ÈlthEr those¢onOll￿nS lielulty mel. (X thÈ fumlmentof thos¢ rondltlons iswhelly w￿h1￿ the ¢•ntrolof the chailty •Dd11 ￿probl￿e Ih•l Ibosecondifkins wmlbe lullllled In Ih reporiing perlod. Interest ott funds held on dep05tls IrKlud2d whtn rttelvat4e and Ihe i￿U￿1 measuid rdiabty bythechlrlty, Ihl$ 55 noimallyuw ntsiificbiion o1the1nierestp￿ w pay•blebytheban. DWends•re rew8nls¢d ￿[El￿e dlvldend has beeTr dKknrd and noiffititksThhas beeTr We(el￿￿O11bt dI￿dertod￿e. Idl Expenthtrjre Aeco￿ll[l) Llabllllie5 are re¢o8nlsed as expendlluie as osthffe Is a l¥il oreonstrucii¥e cknllgalbn commltttn¥thtchJrtty t¢ thatexpendiiure, It Is probable Ihat 5eltlernenlwlll berewlred 3ndthEamovntoltheoblaiioThcan be ￿aSUred All ep¢ndttureb •¢¢tyrted loron èn iccrual% bas15. All expenw kn(l￿nI5￿Pport costs and8oYernint¢os¢s¥¢ allocèied or apporlktyned toth• Ip￿￿8￿¢ expenthtuie heathBs. For mNeh)form•ihN ￿ tW5 fefu toN)It In below. lel lir•co¥er•bleVAT iiiecoveiable VATIS char8ed ¥aln5t Ihe •xp¢ndft￿rehe•d1￿ forthkh Inturréd. 111 Allocitlon olsuppDrt whdlovernihco￿5ts Suppoitcosis hiveèeen allor?red bEtwetn pvemèncecosls èThd ¢4h¥supporttosts. Govwnance coslswmwlseal osls In¥olvlnK the puNlc ac(ouniabiiityolthechaTilynd ltswmpllance￿1h re8¥1•￿•￿ ahd8ood Those Costs Include cosis related tolndependeni exèmlr4tlon ad ItJalfeesio6etherwlth w •pportlonnnt of ovÈthead and suppoitC0515. Govemancecosts andsupport costs relau￿ ¢0chbrft•ble￿￿111tshWebeeTr pwJFllorttd based ofjtypeof eWer￿e. The •lloc#tlon olsuw afid iove¥Trancec05t$15 •n•lysedkn note 7. 181 Catof rals1￿ funds The cosl5 ofralsln8 fi>ndsthnslstsof méllet1￿ andd15cILwireattd b4irlni Cost5. (hlCharlt¥ble Actl¥liies Costs of tharitèble aeiivitles IKlude8o¥ern•nce￿sIs apwrtk)Trmentof5YPPOrtcostsa5shown lThnt*È7.

JME-5TARTROCFK)ALEAND BURY li t4ote$iothea¢toEbtsfortheprlod J De¢ember2023to3A 205 ITan8lble fix¢d assets kddepredotlon All assetscostin8 more than £5ou a¥e¢apiiallsed 4nd valued ath4st￿ra1 cosi. Oepretlatknn 15 ch•oedon thelollowl Compute Flxtures and Egulpmenl oocosl l Reallsedialns los All gains ad losses areiaken to the Staiément ol Fknancl Actwities As thryarise. Peal￿ed eaifis and1055eson In¥esimenls aretalculated ès the dlffetence bétween sales proceedsand ¢heiropenth8uirylngval¥e or ihelr pulthasevalue If acquired subse4trent ￿th￿first dayoFthe flniDclalye•r. Unie•N5edgaln5 and105ses cakuloted asthe differemebemeen the lalrv3l￿e atlheyear end andthelr varOD8 value. Reahsed4nd ynrealised Inve5¢rnent84lns and Ios5e5 èrecomblned thé stsieffle￿t of AnancI•l￿1￿ritles. Ikl P•nslons Tht¢hirity¢u¢renity¢oniilbJle$ 7% to • penslonschemeohbehalfolkndib4dv¥k 111 D•btors Trade and Oihei debtorj are re¢￿￿nIsed4? thestitlement an￿￿tdueafv£r aTrytFide &$co￿￿t011￿ed. ￿8p0￿Ments •rtvalrtd •t the amount prepald rtÈtofaThy trade dlscounts due. Imlcredltors thrtd pro￿10￿ Credltor5 anrt piovlslohs ale reco8nlsed where Ihe¢hailty a presefilobl8aUonresultkn8from a p•st event Ih•t wlll probab￿1 iesult In the Ifanslerof lunds to * thlrd party ¥d Ihe3nw)untdu to settthe ob1lial￿ ci bE trasuredor e5￿mated rellabl¥. Credltois and provlslons ère normallyrecoBnlsed aitheli settlement •mtyn1¥ft￿ •lkniln8lor•n¥iTrde thcouTh15 ￿￿¢. 2. R•lil•d party Irini•¢tlon& •n¢J tru•t••i' •xp•n••• and 1•W￿n•1•¢Ioft The Iiu51¢e5 all Klve Iree￿ thelr Ilrne and expertbsewltho￿i a*y l0rmoli¢mwtherati￿ ￿0the1 beneht ITh c•sh+y klnd 11013.. Erylll- Expenxs paldlothe ¢rusi¢es In theyeai toialled £nil12023'. EThlll- r)ntIn￿let￿oNJted expeThsesof £6512023= e1801 back w the Choflty. 3. Donatl•n• Leg4cl•¥ UnroBirlct•d Rostrfctqd Total Fth￿• Totsl Fvnds •riod i p•rfoo i Pgriod 1 Y•irend•a •mber O•c•mb•Y D•c•mb•r 2023 to 31 2023 to J1 202310 JI Maf¢h 202$ M•rch 2028 MaiGh 2025 No¥emb•r 202J Oon8dona & [undra￿￿ I￿rn• OthHtlon$ In Kr J2.188 801 6.148 18.J38 10,110 6.IAa 19,137 10,116 Prn¥bus iewrtlnl perlod Unr•8lrlcted Fithsirkthd Tolll Fund¥ Y•av End•d 30 Y•aiEnd•d Y•ii end•d Nov•mbor Jo Nov•mb•r 30 14o¥•mb•r 202) 2023 [>•n￿o8 & lundrai8lnglKom• 5.448 5.446 10.116

HOME-5TARTROCHDALEAND MY 12 Notes iotho arc¢￿￿ts1or the pe￿d l ￿e￿￿b￿rI024t03l Mrth 2025 4. kncsJm• Irom ¢fi¥ilablo athltlTrs Unyoslrteted Rest1k￿j T￿1] F￿dS Totsl Funds P•iiod 1 p•rlod 1 P¢riDd I YEar Endthd Deetmbbr D•¢•mb#r Decemb•r 2023 10 31 2023 10 31 2023fO JI I￿￿ 2025 March 2026 2020 November X12J Rosts￿led and tsnre51rfcled 9[￿ts.. 3.820 400 Anw N¢N￿88 Bury PIM14S I￿8 Horn￿$￿￿rt Hosn CCG PIMHS1sia Home-start HOST) CCG PIMHS Enkonc8mBnl Iwa Htffltrslart Hosn CCG MDT I￿8 Home-SiartHOST) Homfvslart MRnchesi8r IBJ Loitery GM) Homfvstart C4de Short Breaks E￿GwilghI Tru51 CCGAullsm & EmoU¢wl WqUb8lng l¥i• Fb)n-Slwt I CCG RAASS Enh•rttr￿n1 Ho￿￿81￿rt Hosn 59,385 eA).638 45.535 47.029 32.917 59.385 80.638 45.535 47.029 32,917 44,443 40.￿1 41,232 1.688 18.482 12.C4Y) 141.723 91.512 33,675 18.482 46.964 22.lJ)O 259.430 141.723 91.512 33.875 24.1)X) Th• Chadty S•ryl¢• Transp￿1 lorSIEkChllth•n VderD Zocfv)nl8 RLKhdale MBC Sure St•t Eownl R¢xhdola MBC Sur8 Stwt Chlldrerf¥ Centr 1.950 28,374 1.950 28.374 24.175 7.th7 $3,333 639.640 7.067 53.333 641.328 41.52S 572.036 Prtrvini ieportlrffj p•rfod Unm¥lr4ct•O R••trlGt•d Tol•l F￿ndS Yw end•d JO Y••r End•d Y•ar End•d Nov•mb•r ao No¥•mb•r JO 14ov•mb•r 2023 2023 202J Ro$lrteted wanli.. Bury PIMMS CCG PIMHS CCG hlDT HLvne.Sl8tl Mothier l&9 LoM•ry GM) Short Bre4k3 Erk Wrfphl Tw$1 eGAuUsm & weir￿Ing HÈnrySrnHh V￿•10 Zoehonls Suiè siartChildfen'8 CeNr 44.443 40.934 41.232 23.333 46.964 22.lYX) 259.430 24.0(Kl 24.175 44.443 40.934 41.232 23.33) 46.964 22,orK) 25B.4JO 24.175 4,(X)D 41.525 572.036 41.$25 572,036

OME4TART ROCHDAiEAND 8URY sto ihe acCo￿Nts lortheptrlod l Derember202>to >ltblarth2025 5. Expethdttwe Periott I DBcembpr 2023 lo 31 NDY•rnbvr March 3D25 2023 Y•ai Endg¢J Famly 8￿pport E¥pendltur• on Dlsctosur and 8afrin8 ChEts Fundraising Costs Adverd51n8 and maketl 817 445 617 445 1.192 8.508 9.790 Expendltur4 on charll•bl• •¢¢lvl¢l•'. Enwbymenl C05LS Retr￿11￿￿ Freeknce Costs Donalon5 Pllld Admh)1str8Uon Swpwi 543,952 274 543.952 274 411,378 361 1.785 3.131 767 J,i?I 767 6.833 178 1.070 3.717 ldlng5 Re8oufce8 A￿￿$M and AOHD ￿PPo[l Cllnlc41 Sup•ThIs￿rt S18S Cost 1,789 178 1.070 2.746 53 1.059 5.JeS 74 2.179 7,211 3.2J• 3.654 74 2.179 7211 ETrw9er￿Y Vo1u*iÈer Expense5 Graup A¢￿￿18$ & Support HOME Pf4eci IT CoJL8 Fafflly Support Paren¢ Group Acltrlde¥ S¢n80ry R•Sour￿l H¢splt 8eneficlaryTr4lnlni S8lety Eq￿pment Trovtl Expena88 BHnk Chaffjos E¥akJallon Tdephone R¢al & Butslnosi Ral8S Insurance GD¥Orn8nc8 Cosls Poll. Prfnlh9 & St81gJnory Depreclallon 3. 427 1.010 8.646 467 2AOS 1,910 6.546 31 n8 6,949 203 7.912 468 9.409 1.165 28.741 203 7,912 468 3.389 14.996 1.483 2.977 7225 1,265 .197 515.917 3.815 23.809 JMIS 23MIg 2,005 9.429 lQ,379 1.267 e62.$87 667.149 9.129 10.379 1.267 862.587 667,149 Totsi eKpendlt¥re B77.149 511.569 1.418 515,987 Vnffjslrfcleo fund$ 667 149

HOME-STARTROCHDALEAND BLIiY Plotes tothe accountslorthe pedod l DKernber 2023to3L M•rflJ 2025 ?. Allot#tlothol8o¥wti4nce and 5UPPQrteosts The breakdown olsupport¢05ts ènd howthesewere èllcalodbelweenwn•ncedo1her￿p￿1flco5ls 15 show below.. G•n•ral Supporf Tol•l 2025 BaslBolappurtiunment 1.870 typ• olexpen I.￿8 tyw ofeyn¥• 1.021 ofoys)ttns 2230 type ol•wenst 9,429 AcGouniancyFeo9 Proles%ionHI F4•5 AGM C05L Payroll Oureèu Fees 1070 1.021 2.230 7,559 1M70 Prevtous rèportlno perkid.. a￿•r￿lsUPpOrt GoY•marwA Totsl 2023 Bas￿ of app)rtlonmBnl 1.161 type of Byn 100 typo oleyng 690 fyp8 d•ypen50 1.028 2.977 A£¢wntary F Piolassknn81 Foes AGM Cost Paymll Bureau Fees 1CiJ 1.02B 1.816 8. Anal￿1$0111•11<￿sll Perloo 1 Do¢•rnb•r 2023 10 31 •rGh 2026 Y•4r EDdod Nwmb•r 2023 Wagoj and Silirt Redund8ncy Soc￿1 ￿￿j￿ty Go810 Penslcn Cosls 477.575 355.480 6,586 24.708 21￿)4 411.378 35,217 31.180 543.952 Chai4abl••dJ%llkry8 S￿pDrt Coll• 543.962 411?78 $4J.957 411.379 Th• ov¢r8g8 nuner ofernployeeB th• X). FTE I Iprathusyew. 18. FTE 151. The ch8rfty¢on￿￿erJ1il kty m•n•oaffnlpern¢JThl com￿$8$ trn5180s￿d Schemè Man8ger. Th• to Èmployment beDefits, Includln8 eMp￿ver penslon conlrlbJ1kn15 ofihe kheme Mèna8tt W￿e£67,$49 1pm￿oul year.. £44,039). No •mWoyee has bBnefilS kn exc¢By ol £60.OCrfJ (Pr￿￿￿￿￿.. r￿￿1. . Ind•p•nd•nt E¥4mln•r F••• p•iio¢ 1 D•comb•r 2Q2J 10 31 Maweh 2025 Y••rend•O Jo Nov•mb•r 202) Ind•p￿denieAMthIu0D1••8 l.B70 1.870 1.161 10. T4nglbl8 Flx•d AM•¢• Flxlur•s and Equlpm•nt Tol•l Cost Al 1 Decfjfflber 2023 Addlllonj 7h67 23.294 30,961 Al 31 March 2025 Oopreclatton At l December 2023 cha￿t foryear Ellffllnated on DISK￿015 At 31 Marth 1025 7.667 22.027 1.267 29,694 A,767 23.294 IIETBOOKVALUE At 31 March 1025 At 30 November 2023 1.2KI 1.267 11. 510cks Thetharlty does not hold5tock5 olany items.

IIOME4TARTROCHDALEAND BURY 19 Noitstothe a¢￿¥￿ts10rthe perlDd l Dewthr lQ23to 31 March 2025 12.Analysls ofdébto 2D26 DEblNs Prepayments 16mO 4,096 29,120 Debtors and prepayments relatedta re&trkttd lthnds E4m612023.. É29.1131 and uniestilcted funds £nll12023.' £71. 19. Credltots: amouTrl$ l•lllni d￿WIthin0ntyQ 2025 2023 CredltrJrB SMrt.lerrn carnpensale6 ab¥erKe• Ihdldtywl Oth¢rcredllry$ r￿d Ofjforrld Incom? 8,473 1.530 2,550 0.287 44.327 82.269 96,168 14. D•l•r•d IncDrn Dotsffod Incorn• comprf¥ei gr￿15 iecd%d In •th￿c•. Balancts a8 al l T>ecomber 2023 NryK)unl rqleasel io Income •8rned Irom(h¥llailo Anyjunl defefr•d Balinc& al 31 M8fch 2026 82.769 182.269) 40.287 40287 10. Cr•dltor¥'. •mounti lalllng du• aft•rmor•lh•D on• y••T 2015 2021 ProvS5Son$ 11. Im4ly¥l• ol¢h•rl1ab￿ lunds Anily•l• •lmv•ment• lft unf•¥trl¢l•d thJnd B•l4n¢• li i D•¢•mb&r Incomkn9 ourcqs R•wuf¢•• Exp•rtd•d ett11￿• at 31 March 2026 Trnnil•rn G•ner41 Fund D•4hJnoiqd Fund 88.513 45.819 114.132 21.707 io.Trx) 1S.119) 6.119 P5.101 50,738 145.139 21.70? 10,0 P¥•¥knus I¢￿￿￿0 porknd: Bil•n¢• •t 1 Dit•mb•r 2022 alDncg DI 30 Novgmb•r 2023 Incomlnu ExpBnd•d TraA•f•rn Cenei¥l Fund Dè$19na￿d 56.136 45.887 102,D23 68.519 45.619 114,132 9259 428B Nam• ofun￿li1¢¢￿ lund.. Q£oeio1 Fund De$lgnaled Fund D¢•GrlplloN naturn •nd purp￿* olth• fund Ihe ry￿e resEt¥e5"8flETdl0￿￿ frA411 ftwds Erp.￿DYMenI ￿nIl￿en

HONFSTARTROCW)ALE AND WRY 16 N￿•8 to tho ac¢ounls lor lh• POr￿d 1 O•Gemb•i2D23 10 31 2026 16. An•tysls of t￿rItabl ILMJds AnDtyJls offflovefflènii IOS1rf¢t•d lurwJ• Balance at 1 DÉtèmt¢i 2023 InGomkng Rosourte9 g•linc• al31 March 2028 Exp•nd•d Trnnsfer• ButyPIMHS Ivla Home-S18rt HOST) CCG PIMHS Enhancgm8nl154a H&e-Slart HOSD CCG MDT Ibla Hom8.garl HOSTI Short 818aks 69.385 45.535 41.029 18.483 (66.e401 137.1001 154.6651 121.8241 14671 14,9471 <73.5421 li0.0￿} 31.632 8.435 733 26.946 29. GMCVO Act￿￿TogethEr CCG P1MHSl￿a Homfr-St•lHOS71 ErfGWrighlTruJl CCG Auli¥m & Willbeiny I¥￿ Home4larti CCO RUSS EnherKwnll￿a HDmSIMHOSTI HÈnrySrrtlh Th• Ch&rity Sthi¢• Tr8nEPCrft Skk chI￿ra￿ Homè-slart ManchaslwlBIg Lo#ery Jllhn Le￿3 Fund Valefo RaChda￿ MBC S￿0 SiArt Salety EwlpNnl Ro¢hdale MIIC Siartchiltherts Cvnwes Aaslrfcied OonaUM 1P27 13.725 1D,IN)) 63.310 3.620 821 12.f#]O 17.458 11,603 IOA23 12.QUO 141.723 91.512 33ffj75 170.9D91 129.9251 6.773 11.9%) 130,5531 13301 IZ4.2611 (7,0671 140,440) 5,5S8 677 149 12,4041 32,917 273 28,288 24.175 28.374 T.C67 53,333 6.118 645.788 772 8.837 210,565 19,e65 9.427 179.204 Pie¥k)us reportlnl pwknd.. Docqrnb•r Nov•M￿l 2022 Expend•d Tr•n•l•M 202J Bury¢cfflmurdty Fur Bury PIMHS CCG MDT RMBC Shod Br&ak8 GM¢VO Acllon Togelhor CCG PIMHS (Id CIBrk Ertc Wrtohl Tru¥1 CCG AvKsm & EnTr)llon81 WeHbe Henry Sml How￿-s¢art Manrhe•terlBb Lot1￿ C44 JDhn Fund Volero Zcchonls Sury• Surè Start Childrèn's ¢8ntre• Rostrkl•d Dcn•llons 512 28,J84 15121 132.1401 132.8631 113.$491 121.0641 11.6831 11.3601 139.7291 12681 112.(Wl 12W.5751 120.3081 127.463) 12101 115.3081 14,IXK)I 11.1631 159.8351 529) 514.5fj9 44,443 41.232 38.B87 13.54 3,788 2.150 2.687 18,586 48.9S4 29.688 467 1,327 13.725 40,934 16m61 22.QY) 259,430 24,ONJ 23,333 io.ooo $3.34e 6.773 12,4041 34,470 3,057 4&7 823 15,1 21 24 1263 24,175 24.175 24.8¥£ 3.920 151.920 41.525 5.446 517.4B2 190 6.772 8.837 210,565 4,288 The thorftyricalv4d ￿nton$ni ¢f*l￿der10 u50 wtrrèlblt￿Of￿dfv￿ unr#trtdcl•J purpo¥es.

IbJME-STARTRCKHDALE AND BURY 17 Note$iolhe ￿QuBtsf0rthePeW10d i Detember 2023to 11 MaFch2025 16. Analy￿$ of ¢hori¢èbl?lund5 An•lysls of movements In r?>trlctedlund5 N•me olr•¥lrktsd fund.. Anwyl Homes Bury PIMHS (via HDmfrStsrt Nosn CCG PIMMS Enhancement I￿8 Hort￿513rt HOSTI CCG MOTlvla Home-start H05n Dmcriplknn. nalurn•nd ptsrwi8• oflh• fpr 10 ta￿￿Y air for(an¥1￿8 r P8renl Infwl klentsl He• •)r Parenl Infani Men181 Hwlh kn Ro(Malo andbaby bth9r¢up 9￿POrt lir￿￿rn and eMou￿81v￿Ibth￿j InRothdale. PtKethl I￿ni Mtrntsi Hèalth &Jpp)rl. Group suppart. R￿hda1&￿Alll5rn MdADHD s￿￿b[l ftnd mul dIrA￿hn&￿Ie￿Nty￿ Short Breaks hirsftsiinu Supp￿ GMCVO Jr&wp Supporf Actlon Together )r Prclecl holptho fanths ong ￿￿joI CCG PIMMS Iv5a Home-start HOSn rpat•nl Inf&ii rnet￿l ￿alth 3UPWI Erlc Wrl8htTru5t Jnd a $upporf lo hEl)%￿ uJrvKlbnD lists CCG Homtsi•rt IsuFVL¥t lorchildren aullsm wd beha￿￿181 fvthrfale CCG114ASS Énhancement Ivlo Home-stsri H05T r iupwlvK¥therJ suwtknwdildrqnylih Henrysmllh I)r￿￿kn9 Yath f¥rdi¢s In Rothd•kn and eury Ihecharllv 5eivlce hJr8d¥wOskno qndi•rIuiU￿ btknloers hi lh• Gr••t•rU•nthe¥l•rrna Trinsptsrt forsltk Chlldren for and llsattsd thldre Horne.5tart Manchester IB Lottery GM ljr 5¥ad•s John Lewls Fund fNemr9ency￿ÈIIOr lam￿•8 Vilero forfamity itip ￿leS Rochd4le MÈC Sure S¢HIlSafEty EqulwnEfit r 8alotye4ulprynl Rochdale M8C Swre Stlit Chmdren's Centre5 Support 18nllo8￿lh￿7￿qr￿IhJrQ￿ wJ815. 7141 wanl pald qwte Re5trl(red p¢n•iions IN SIBS •WPDrl grw •TrJ¥a￿￿CU ￿d1)ND 17, An11￿19 ol n•t 4¥1•ts b9￿••n RMirkl•d lundi fuAd• lund• Total 2025 TanolN8 llx•d o¥7¢ts ¢ash ai bank In hand Othirndturrth 8sselsllll•NIIMasl Crtdllorl of morih•n one >var Total ,831 ii.s 60,738 217 138.7011 365.274 140.2311 95.fOI 50.738 179204 325.013 Pthous MpL￿1r￿j porfod.. Unr•strlci•d D•slgn•tsrt R••trkWd fLmth lund• Tot412022 T•nlllbl8 fixed8uel$ C4sh 01 bank In hand 0￿er Delcurrgnl 4ssel￿1￿B￿lffjesI CrÈdltors Offf￿r￿thInOne Tot81 1.267 3W.478 167.04BI 81.872 113.3591 45,019 282,987 I￿.689) 60.513 210.565 324.B97 19. Flnfjnclil IDJlrumenis The tho¢fjty orty ha¥ IlnaDrJHI a¥s¢ts wnd hab11￿•1 014 th•lquthl •$ba¢￿•￿￿￿I IMInMa￿. Ba$Ic￿a￿￿l IDslfum8ntB ar4 knNI￿￿1 recollnl&ed on8 tranS￿l0n a￿]￿5eqwnIyfflO3Su[èd al their seiuefflentvduè ￿th1he excep11￿ olbank Eoansvknkh areJub5equ*tyme8swed al an W￿r0¥e￿ c051 thB elted¥e 1nleresl￿￿d.

HW.5TARTROCHDALEBAfiDBURY knuJmtr•nd EMpethdiiuieN£LotsTht Perfod l Year Ended 2023 to31 Ntyrtmber Mwrth IOX5 Income DoDatH)ns&fundr¥lilni ipc¥th• Oonatlonsln Klnd Invesrment lTrcome Other Re511iclodandunr¢JlrI¢led#￿Trt ActlDnTtsieiher Anwyl trtomes BUrypiMHS￿th Honw-siart HOSTI CCG PIMHSlvla Home-start HOSTI CCG PIMHS Enhancement lyla knrne-St•rt Hosri ctfj MDTlvlB HDrnE-Slart HOSTI Homi-start Manthexter1OiK LoiteryGMI Hom￿SIart CAdent Short BrEJks ErkWil4hl liuat CCG Autlsm & EmoilonalWelbDlng lyli HoMe-Start￿¥S￿ CCG RA45S Enh4rbcement<vii thme-Sl•rt Hasri H•fyr¥Smlth Th¢ Chari¢yS¢rylc• rrangport IDrSlck Chlldren V•leio zuc1￿￿4￿ RochdAle M8C Sure5t4rt Saltty Equlprnent ROChda￿ MBC5ur4 Sllrt ChlldrD'I Cnir¢¥ Totil In¢om• 18.3 10.119 7.030 4.443 60.638 45.535 47.0 2.917 1.688 18,482 12,OC 141.723 91.512 33,076 41.232 23,333 22.rtsj 259.4&1 24.(Kl) i.gsD ZB,374 24.17$ 7,r7 53.333 oly 41.￿5 EKpendltuie E4ac105￿rV gattln6 Chetkj 617 445 Atherti51ni ind m¥ik¢tl Empbymenl Cos11 Rtrultm4ni Fr¢al•n¢4 Coiti Doniiioni Pild Admlnlrtrailtsn Support TialTrlng Meelln Ri$¢Jur¢ei Auiism and APHD Support Cllnlc•lSupÈThlilon Slbs Costs 543.952 274 11.378 1,78S 3.131 707 8.833 178 1.070 3.717 1.789 2.746 74 2,179 7.211 emer%ency Faml￿sUppvrf VolunlEEr Eypenxes GrtsupActlvllles& Supwi HOME Ptoject 427 1.471 1.910 F•mllySupport Pbientfjroup AcllvbtiQ5 Spn3Dry Relouros as￿1￿111¥ Benefic5JryTi4inlng Sèl•t¥ Eoulpm@nt Travel E%penses Bank ChaF8eS Evalu4t￿fj Telephone Rent & Hilos 31 738 6.049 203 7.912 28.741 1.341 3.815 23.￿ 3.3B9 14. Governance Ccst5 P05t, Prirntlng &Ststi¢n•ry 10.319 1.Z67 667,149 7225 Total EipeTrdltuve 5149B7 Surpluslldenclt foryÈ•rl 346 70,754