Company registration number.. 05•99096 ChaTity regFi5tration number.. 1107504 Home-start South Leicestershire (A company limited by gUar￿]lee) Annual Report and Financial Statements for the Year Ended J l March 2021 Community Accounting Plus Unit5 1 & 2 North West 41 Talbot Street Noitingham NG15GL Home-start South Leitestershire Contents Reference and Administrative Detsils Trnstees, Report 2to9 Independent Examiiiels Report 10 Statement of Financial Activities Balance Sheet Noies to the Financial Statements 14to28 Home-start South Leitestershire Reference and Administrative Details Truytees Margaret Kallow. Chair Deborah Bennett. Vice Chair Johi) Philip Day. Interiin Treasurer Clare Lucy Bottle, Individual Member Keith Leonard Chaffer, Individual Member Karen Ford, Individual Member Judith Ann Hartland, Voluntser Representative Carla Joanne Jooste, Family Representative Zoe Louise Ridley, Individual Member Secretsry Erika Lucas Senior Management stslla Ren￿.]ck, Charity Development Manager Principal Office 121 Coveiitry Road Market Harborollgh Leicestershire LE16 9BY Company Registration Number 05?99096 Charity Registration Number 1107504 Independent Examiner Johi) O'Brien, employee of Communiiy Accounting Plus Units l & 2 North West 41 Talbot Sireei Noiiingham NGI 5GL Page I Home-start South Leitestershire Trustees, Report The irustees, Ivho are directlirs for the purposes of company law, present Ihe annual report together with the financial statements of the charitsble company for the year ended 31 March 2021. Trustees Margaret Kallow. Chair Deborah Benneit. Vice Chair John Philip Day, Interim Treasiirer Clare Lucy Bottle. Individual Meinber Keith Leonard Chaffer. Individual Member Karen Ford, Individual Member Judith Anii Hartland, Volunteer Representative Carla Joanne Jooste. Family Representhtive Zoe Louise Ridle}', Individual Member Julie Oakley {resigned 31 Januat), 2021) Pravin Parmar (resigned l March 2021) Structurei governance and managemellt NulHre ofgoverning documeni The charity is a company limited by guarantee and registered charity. It is operated under the wles of its memorandum and articles of association dated 2110812004. It has no share capital and the liability of each member in th¢ event of winding-up is limited to £1. Page 2 Home-start South Leitestershire Trustees, Report Recruilmenl and appoinlmenl oJ'lrHslees Home-start South Leicestershire has a Twstee Recruitmeni Procedure which outlines the process by which Trustees are recruited and appointed. Recruitment is by both advertisement and recommendation. Selection is conducted after submission of a CV ivith an accompanving personal ststemeni relating to their motivation for becoming a T￿￿tee with our chgrity and Confirmation of 2 referees who may be contacted if the application is successfvl at the initial stsge. Checks are alsa made at this stsge against the Insolvency Service, Companies House and the Charity Commission for any disqualification records. Additional checks are made of any oiher charities the applicant declares an involvement with. An infomial discussion with the Chariry Development Manager and Chair is the next step. Following this, guest attendance at a Board meeting is required. At this stage, if the prospective trnstee is ￿'][lillg to continue with their application, a decision to accept or decline the application will be made by the existing Board members iii private. A consensus d¢cision is preferred, but a majority vote may be used. Appointment 15 then subject to appropriate DBS check at enhanced level for working with children, receipt of two suitabl¢ r¢feren¢es, and complctii)n of the Trnstee Eligibility Declaration. The meinbers of the Board of Trustee Directors are appoii)ted in accordance with the Coinpany's articles. Trustee Directors Who Served during 202012021 are detailed on page l. The Board coinpri5es Trustee Director5 and advi50ry member5 frotn the 5L2tutory voluntary and independent 5eCtor5. Trustee Director5 have overall re5POl15ibility for detennining7 and impleineiitiiig policy., financial control and accountabilily," employment and deployment of staff; premises; ii)surance; the Annual Report. and Inoi)itoring and evaluatitsn of the work of the organisation. Throughout the year the Boaid Inet apprtsximately bi-mot)thl>' 01) six occasions. Trustees resolved tl)at the Ani)ual General Meeting will be held virtually (via Zooin Video Conferencing). andlor it) person ot) 27th Octtsber 2021 whei) one third of serving Trustees (i.e. three) will resign (all being offered for re•appointment). Page 3 Home-start South Leitestershire Trustees, Report Objectives and a¢tiviti¢5 Objects. The fomial objects of the Chariry are.. al tl) safeguard. protect and preserve the good health, both mental and physical L)f children and parents of ¢hildren. b) to prevent cruelty to or maltreatment of children,. cl to relieve sickness, poverty and need amongst children and parents of children,. dl to promote the education of th¢ publi¢ in better standards of child car¢ within the area of Harborough Distri¢t and its environs. Objeetlves, straiegles tsnd aeilvliles Home-start South Leicestershire is a voluntary organisation committed to promoting the welfare of families with young children. Volunteers and staff work with familics linder stress to offer rcgular support. gUIdE￿Ce. and practical help, Tnuch of wliich is delivered within familie5, owii homes or withiii the local cominunitv. The provisioii aims to reduce family stress, protect the welfare of children, and prevent family breakdown. Our main activities include". One-tTrone bespoke support for families in the home or community. Specific groups for parents in difficult circumstgnces to attend ￿'1th their pre-school children. Courses for parents to improve their knowledge and strategies within their parenting role. Iii addition, we recruit. train and siipport a largFe team of volunteers who are central to 501ne of these activities, and provide invaluable additional support to other activities. The charity has adopted policie5 011 Equalitw, Fairness & Diversity, Health & Safety. Child Protection, Complaint5, Infom]ation Governance and GDPR ￿)d a rangFe of defined practices desi&Fned to guide the orgaiiisatioii towards best practice. Public benefil All our services fL)r children and families are delivered free of charge to them. and we follow an outcomes framework incorporated into our Theory of Change model to explain oiir prillciples of dclivery. and the benefits of oiir projects and servi¢es to enhance the lives of families facing g range of difficulties who liv¢ within Harborough District. We also have an established Outcomes Megsurement Framework through ￿h1¢h we record and report on how we recognise when these benefits have been achieved. The trustees Lonfim that they have Ltsmplied with the requirements Of section 17 of the Charities Act 2011 to hle foT ufrBuuth8 thp of the clMTitsbi¢ ¢anF•ny ffjd for tskiD8 0710912021 and its 1¢h￿b￿. Home-start South Leitestershire Independent Examiner's Report to the trustees of Home-start South Leieestershire Indcpendent examincr's report to tht trusttes of Home-start South Leieestcrshire ('tht Comp#ny') I report to Ihe chariry Irustees on my examination of the accounts of the company for the year ended 31 March 2021. Responsibilities and basis of report As the charity's tllJ5tee5 of the company {and a150 Its director5 for the PUTP05es of company law) }'ou are re5poiisible for the preparation of the accounts in accordajice with the requireinents of the Companies Act 2006 ('the 2006 Act,). Having satisfied tny5elf that the accouiits of the Company are not required to be audited under Part 16 of the 2006 Act aiid are eli¥ible for independeiit examiiiation, I report in respect of Tlly examinatioii of your charity'5 account5 as ca￿led out under section 145 of the Cliaritie5 Act 2011 ('the 2011 Act,). In catryiiig out my exainination I have followed the directions given by the Charity Coinmission utjder Section 145(5} (bl of the 2011 Act. Indcpendent examiner's statement I have completed my examination. I confimi that no matters have come to my attention in conneciion with the examination giving me caiise io believe that in any material respect.. accouiitin¥ records were not kept in respect of the Company as required by section 386 of the 2006 Act., or 2. the accounts do not accord with those records: or 3. the accounts do not comply with the accounting requirements of section 396 of Ihe 2006 Act other thgn any requirement that the accounts give a 'twe and fail view which 15 not a matter considered as pan of an independeni examination,. or 4. the account5 have not been prepared in accordance with the Tnethods and principle5 of the Statement of Recoinmended Practice for accountingl and reporting by charitie5 lapplicable to charities prepariiig their accouiits in accordance with the Financial Reporting Standard applicable in the UK and Republic of Irelaiid {FRS 10?)]. I have no concerns and have Come across no other matters in connection with the examination to which attention should be drawn in this repon in order to enable a proper understanding of the accounts to be reached. John O'Brien MSC, FCCA. FCIE, employee of Cominujiity Accountiiig Plus Fellow of the Associatiot] of Charity Independent Exarniner5 Unit5 1 & 2 North West 41 Talbot Street Nottinghain NGI 5GL 0810912021 Page 10 Home-start South Leitestershire Statement of Financial Activities for the Year Ended 31 March 2021 {Including Income and Expenditure Account and Statement of Total Reeognised Gains and Losses} (As restated) Total 2020 Unrestrieted lunds Restricted runds Total 2021 Note Income and Endowments from". Donations and legacies Charitable activities Other trading activities Investment income 52,660 11.263 1.509 1,352 160,772 213,4i2 1,26i 1,509 1,352 204,935 29.114 3,303 2,060 Total incL)me 66,784 160,772 227,556 239,412 Expenditure ON: Charitable activities 145.087) (173,550) (218,637) (192.934) Total expenditure (45,087) (173.550) (218.637) (19?,934) Nei incomel(expenditure) Transfers between funds 21,697 800 {12,778) (800) 8,919 46,478 Net movement in funds 22,497 {13.578) 8,919 46,478 Reconciliation of funds Total funds brought forward Total funds carried forward 249,328 41,123 290,451 24i.973 17 271,825 27,545 299,370 290,451 All of the charity's activities derive from continuing operations during the above two periods. The funds breakdow￿ for the period is showi in note 17. Pagell Home-start South Leitestershire Statement of Financial Activities for the Year Ended 31 March 2021 {Including Income and Expenditure Account and Statement of Total Reeognised Gains and Losses} These are the figures for the previous aecounting period and are included for comparative purposes (As restated) Total 2020 Unrestricted funds Restricted funds Note Income and EndowmeNt5 from.. Donations and legacies Charitsble activities Othei tiading activities Investmet]t income 12,531 20,383 192,404 8,731 3,303 204,935 29,114 i,303 2,060 2,060 Total income 34,974 204,438 239,412 Expenditure OTh: Charitable artivities (29,6191 {163,315) (192,934 Total expenditure (29,6191 {163,315) 192,934 Net income 5,355 41,123 46,478 N¢t movement in ￿ndS 5.355 41,12i 46.478 Reconciliation of funds Total funds brought forward 243,973 243,973 Total funds carried forward 249,328 41,12i 290,451 Page 12 Hom*Sl•rt Sollth IA1eo•ts￿5yt (11¢gl￿AtIOll nvmb¢r: 05299096) BAlance Sheet *# at 31 2021 rutstd) 2121 li 147ffj19 1SlJJ2 12 13 7,OJ2 214819 3J34 153654 C•th Ill hwHI 221.871 157,188 14 17QlYO N4¢￿￿￿t *M 151.681 299,370 290.451 of the ch•Ttty: 27.545 41.123 271.825 249,328 17 299,370 290A51 . The monben not re4Utr￿ tb¢ ¢hwlty *> obtAin •udit of its fi)r th• yw In 4￿ti￿ In aK¥)rdw vlth 476: oad 0710912021 . and Ji8o¢d Oll th•ir b￿l￿by. P88c 13 Home-start South Leitestershire Notes to the Finaneial Statements for the Year Ended 31 March 2021 l Accounting policie5 Summarv of significant aceounting policies and key accounting estimates The principal accounting policie5 applied in the preparation of these financial stateTneiits are set out below. These policies have been consistently applied to all the years presented, unless othetTrvise stated. Statement of complianc¢ The financial statements have been prepared ii) accordance with Accounting and Reporting by Charities.. Statement of Recotnmended Practice applicable to charities preparin¥ their account5 iii accordaiice with the Financial Reportiiig Standard applicable iii the UK and Republic of Ireland {FRS 102) {effective l January ?015} - (Charitie5 SORP (FRS 102)), the Fiiiancial Reporting Staiidard applicable in the UK and Republic of Ireland (FRS 102). They a150 comply with the Companie5 Act 2006 and Charities Act 2011. Basi5 of preparation Home-siart South Leicestershire meets the definition of a public benefit entity under FRS 102. Assets and liabiliiies are iiiitially recognised at historical cost or transaction value unless oiherwise stated in the relevant accounting policy noies. Going concern The finai)cial statemeiits have been prepared on a going concern basis. The trustees assess whether Ihe use of going concern is appropriate i.e. whether there are any maierial uncertainties related to events or condiiions that may cast significant doubt on the ability of ihe charity to continue as a going eoncem. The trustees make this assessment in respect of a period of one year from the date of approval of the financial siatements. ExemptioTh from preparing a cash flow statement The chariry opted to adopt Bulletin I published on 2 February 2016 and have therefore not included a cash flL)W statement in these financial statements. Restatement of prior period Prior year figures have been resiated to remove the deferred income creditor. Income and endowrnents Voluntary incoine includinL donati0115. gifts. legFacies and grants tliat provide core ￿ndIng or are of a uFeneral natiire is recogFnised when the charity has entitletneiit to the income. it is probable that the iiicoine will be received aiid the amount can be measured with sufficient reliability. Dorttsilons artdlegacles Donations are reclignised when the charity has been notified in writing of both the amount and settlement date. In the event that a donaiion is subject 10 condiiions that require a level of performance by ihe chariry before the charity is eniitled io the funds, the income is deferred and iiot recognised until either those conditions are fully Inet, or the fulfilment ol-lhose condiiions is wholly within the conirol of the charity and it is probable that these conditions will be fulfilled in the reporting period. Page 14 Home-start South Leitestershire Notes to the Finaneial Statements for the Year Ended 31 March 2021 (Nrants receivuble Grants are recognised when the charity has an eniitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached 10 the grani and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. DeferrediRcome DefetTed iiicome represent5 amounts received for future period5 and is released to incoming resources ii) the period for which, it ha5 been received. Such income is only def¢￿ed when.. The donor specifies that the grant or donation must only be used in future ac¢ountii)g periods; or The donor has imposed conditions which must be met before the charity has unconditional ei)titlement. Inveslmemt lllcome Dividends are reeognised once Ihe dividend has been declared and notification has been received of the dividend due. Expenditure All expenditure is recognised once there is a legg1 or constructive obligation to that expenditure. it is probable settlement is reqiiired and Ihe amount can be megsured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated oil a basis coiisistent with the use of resources, with central staff costs allocated oil th¢ basis of tim¢ spent, and depreciation charges allocated on th¢ portion of th¢ asset's use. Other support Costs are allocated based on the spread of staff costs. Ch￿rIt￿ble activitie5 Charitable expenditure comprises those costs ii)curred by the charity ii) the delivery of its activities and services for its benefitiaiies. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature i)ecessary to support them. Governance costs These iiiclude the costs attribuiable io the charity's compliance w'ith constituiional and siatuts)ry requirements. including audit, straiegic nianagemeni and trustees's meeiings and reimbursed expenses. Government grants Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to asseis are recognised over the expected useful life of the asset. Where part of a grani relating io an asset is deferred, li is recognised as deferred income. Pensions 'I'h¢ charity operates a defined contribution pension scheme for employees. Th¢ assets of th¢ scheme are held separgtcly from those of the charity. Pension costs charges in the Ststement of Financial Activities represent the contributions payable by the charity diiring the year. Page 15 Home-start South Leitestershire Notes to the Finaneial Statements for the Year Ended 31 March 2021 Taxation The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the delinition of a charitsble company for UK corporation tax purposes. Accordingly, the charity is poteiitially exempt Irom tsxation in respect of income or capital gains received within categories coveied by Chapier 3 Part I l of the Corporatioii Tax Att 2010 or Settion 256 of the Taxation of Chargeable Gains Act 199? to the extent that sueh income or gains are applied exclusively to charitable purposes. Tangible fixed assets Individual fixed assets cosiing £500.00 or more are initially recorded ai cost, less any subsequent accumulated depreciation and subsequent accumulated impaim)ent losses. Page 16 Home-start South Leitestershire Notes to the Finaneial Statements for the Year Ended 31 March 2021 Depreciation and amnrtisation Depreciaiioii is calculated so as ro write off the cost of (he asseL less its estimated residual value, over the useful eeonomic life of that asset as follows.. Asset class Freehold buildings Depreeiation method and rate 2Q/o per annum on c05t 250/0 per annum on rediicing balanc¢ lfvll}' depre¢iat¢d when NBV falls to £10 or below) Fixtures and fittings Trade debtors Trade debtors are amounts due froTn ¢ustom¢rs for mer¢handise sold or services performed in th¢ ordinary course of business. Trade debtors are re¢ogni5ed initially at the tran5actioi) price. They are subsequently measured at ainortised cost U5iii¥ the effective interest method. less provi5ioii for impaitynent. A provision for the iinpainneiit of trade debtor5 is established when there is objective evidence that the charity will not be able to collect all amounts due accordin¥ to the origiiial tenns of the receivables. Cash and c85h equivalents Cash and cash equivalet)ts comprise cash on hai)d and call deposits. and other short-tenn highly liquid investments that ale readil), coi)vertible to a known amount of cash and are subject to ai) insignificant risk of chai)ge in value. Trade creditors Trade creditor5 are obligations to pay for goods or services that have been acquired in the ordinary course of busines5 from supplier5. Accounts payable are classified a5 current liabilities if the charity does Iiot have an unconditional riJo t. at the end of the reporting period. to defer setilenient of the crediior lor at least twelve Inoi)Ihs after the reporting date. If there is an unLoiidi(ional right to defer settleinent for at least twelve moi)ths after the reporting date, Ihey are presented as non-current liabilities. Trade creditors are reeognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Fund Structure Unrestricted income funds are general funds that are available fL)r use at the trustees, discreiion in furtherance of the objectives of Ihe charity. Desigiated funds are unrestricted funds set aside for Sp￿lf7¢ purposes at the discretioll of the trustees. RtstriLted ii)come funds are those grdnts foi use in a particulai area or foi specific purposes, the use of which is re5tri¢ted to that area or puryose. Page 17 Home-start South Leitestershire Notes to the Finaneial Statements for the Year Ended 31 March 2021 2 Income from donatjolls and legacies Unrestrieted funds (As restated) Total 2020 Restricted funds Total 2021 Designated General Donations and le¥acie5; Donations froTn companie5, trL15ts and similar proceeds Grants, including capital grants: Government nts 20.850 13.410 138,881 173,141 173,660 18.400 21,891 40,?91 il,275 20.850 160,772 21i,4i2 ?04,9i5 3 Income from charitable aetivities Total 2021 UThre5trict¢d fund5 Total 2021 Total 2020 General Sales & fees Room hire Sundry receipts Legacy 10,819 396 48 10,819 396 48 16,074 3,309 8,731 1.000 11,263 29,114 Page 18 Home-start South Leitestershire Notes to the Finaneial Statements for the Year Ended 31 March 2021 4 Grants & donatiOnS UThrestricted funds Restricted funds Total Market Harborough and The Bowdens Charity BBC Childrcn in Need National Loiiery Community Fund Lloyds Bank Foundaiion for England and Wales Leictstershire C C- Sport Englai)d Families Fund Leicestershire C C Cominunity Fui)d Leicestershire & Rutlaiid Community Foundatioi) Leicester City FC- Chaimjan's Fund via HS UK Wesleyan Foundation The Maud Elkingion Charitable Trust Rotary Club of Market Harborough- Swimarathon The J R Corah Foundation Harborou¥h District Council ISLA) Harboroutwh District Council Sinall Business Grant LLR Commuiiity Foundaiion CMS Cepor Ltd Mary Robenson Trust Local Giving Platform- Donations Hastin¥s Direct The Paget Trust Yorkshire Building Society Home-start UK Connecting Families Home-siart UK Co-op GrL)up L(Kal Community Fund The Alcheiny Foundation MagFiC Little Grants P05tcode Cominui)ity Trust The Florei)ce Turner Charitable Trust 40,000 37,178 33,000 14,520 40,000 i7.178 33,000 14,520 9.775 5,000 4,666 2,000 500 9.775 5.000 4,666 2,000 500 500 375 500 375 10,000 8.400 4,512 2,500 2,000 1,127 1,000 1.000 1.000 881 657 714 500 500 500 500 400 333 955 17,023 10,000 8,400 4.512 2,500 2,000 1.127 1,000 1.000 1,000 881 657 500 500 500 500 500 400 333 255 16,895 214 HO￿ffleet Ltd Nicholson Memorial Fund Luiterworth Waiirose Community Matters Market Harborough Congregational Church Sundry doiiations 128 53,460 159,972 213,432 Page 19 Home-start South Leitestershire Notes to the Finaneial Statements for the Year Ended 31 March 2021 S Income from other trading activities Unrestricted funds (As restated) Total 2020 Total 2021 General Local fundrai5in¥ and street collection income 1.509 1,509 3.303 1,509 1,509 i,303 6 Investment ineome UThre5tricted fund5 Total 2021 Total 2020 General Interest receivable and similar incorne- Interest r￿e1vable on bank deposits 1.352 1,352 2,060 Page 20 Home-start South Leitestershire Notes to the Finaneial Statements for the Year Ended 31 March 2021 7 ExpeDditure on charitable aetivitie5 Unrestricted Designated funils Unrestricted General funds Total 2021 Total 2020 Restrieted funds Premises, Office & Admin Costs i,560 1,122 9,657 17.794 9.657 15,52i 6,079 Depreciation Home-start UK contribution Staff costs Volunteer Costs Wage5, Nl & pension Bank charges Activity, Group & Family costs Governance costs 1,516 699 2.168 6,115 805 109,127 3.715 6,886 1,067 167,651 68 3,4i5 72 262 52.059 68 3,254 155,587 80 6.465 1,278 1,2)2 46 8.495 728 9.819 1.980 6.080 600 60,694 140,550 ?18.6J7 192,9J4 8 Trustees remuneration and expenses No twstees, nor any persons connected with them, have received any remuneration from the charity during the year. Page21 Home-start South Leitestershire Notes to the Finaneial Statements for the Year Ended 31 March 2021 9 Staff c05tS The aggregate payroll costs were as follows.. 2021 2020 Stsff eosts during the year were: Wages and salaries 167,651 155,587 The monihl}' average number of persons (including senior management team) employed by the charity during the year was as follo￿.$.. 2021 No 2020 No Average iiumber of employees 10 10 {2020- 9) of the above employees participated in the Defined Contribution Pei)sioi) Schemes. Contributions to the employee pension scheines for the year totalled £11,510 (2020- £10,879}. No employee received emoluments of more than £60,000 during the year. The total employee benefits of the key management persoiinel of the charity were £36,474 {2020- £31,587). O Taxation The charity is a registered charity and is therefore exempt from taxation. Page 22 Home-start South Leitestershire Notes to the Finaneial Statements for the Year Ended 31 March 2021 I l Tangible fixed assets Other tangible fixed asset Land and buildingg Tothl Cost At l April 2020 Additions 195,081 37,242 5.994 232,32i 5,994 At 31 March 2021 195,081 238,317 Depreciation Ai l April 2020 Charge for the year 52,925 3,640 28,046 6.017 80,971 9,657 At 31 March 2021 56.565 34.063 90,695 Net book value At 31 March 2021 lJ8,516 9,173 147,689 At 31 March 2020 14? 156 9,196 151,352 12 Debtors 2021 2020 Prepayments Other debttsrs 7,052 582 2.952 7,052 ?,534 13 Cash and cash equivalents 2021 2020 Cash on hand Cash at bank 119 214,700 153,654 214,819 153,654 Page 23 Home-start South Leitestershire Notes to the Finaneial Statements for the Year Ended 31 March 2021 14 Creditors.. amounts falling due within one year {As restated) 2020 2021 Trade creditors Deferred income 18,462 51,728 18,089 70,190 18.089 IS Obligation5 under leases and hire purchase coNtract5 The iotsl value of future minimum lease payments was as follows-. 2021 2020 Within one year In two to five years {465) (465) (580) {1.045) {581) 16 Charity 5¢atus The chariry is a company limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount i)ot exceeding £1 towards the assets of the charity in the event of liquidation. Page 24 Home-start South Leitestershire Notes to the Finaneial Statements for the Year Ended 31 March 2021 17 Fund5 Balance at 31 March 2021 Balanee at I April 2020 Incoming resources Resourees expcndcd Transfers UThrestrieted funds General General 97,976 45.9i4 (27,694) (5,194) 111.022 Designuled BuIldin￿G￿rden- Maintenance & Repair Tech IT- Hardware & Softivare Updat¢s Environmental Action Plan Improvements Volunteer Training Building and equipmeni (FAI 13.900 (7,008) 6,892 1,538 (728) 810 4,512 900 4,512 900 147,689 151,i52 19.657) 5.994 151,352 20,850 17,393 5,994 160,803 Total Unrestrieted funds 249,328 66,784 45,087 800 271,825 Restricted funds All Projects Active Families Project Family Fund IT, phone. software & licensing FKH Project- Course FKH Project- Market Harborough Group Home Safety Equipment Project FKH & PNI Project- Groups + FKH Course PNI Projeci- Market Harborough Group PNI Projeci- Home Visiiing Training Post Natal Illness {PNI) Project Yoiing Parents Project Family Connect Project 8,829 5,634 955 5,375 (13,404) (16,250) (3,563) (9,552) (1,316) (800) 1,500 2,886 223 5,494 9.775 714 4,016 3,414 36.942 (31,716) 5.226 2,132 (2,132) 37,178 (37,178) 3,558 3,558 500 500 37 6,417 12,603 100 2.000 14.520 33,000 (137} 17.221) (18,081) 33,000 1.196 9.042 Total restrieted funds 41.123 160,772 (173,550} (500) 27,545 Total funds ?90,451 ?27,556 (218.637} 299.370 Page 25 Home-start South Leitestershire Notes to the Finaneial Statements for the Year Ended 31 March 2021 The specific purposes for which rhe funds are io be applied are as follo￿S.. BuildinglGarden Maintenance & Repair - Reserves ring-fenced for the update, maintenance and repair of our biiilding and the familN' gardcn. Environmental Action Plan Impro*'¢m¢nt5 Reserves ring-fenced for the update, maintenance and iTnprovements to the property and its coiitents in keepinbF with our environmental policy. T¢£h IT - Hardware & Software Updates - Reserves ring-fenced to allow Hotne-start South Leicestershire to keep our Tech upto-date. Volunteer Training Resetryes ring-fenced to support the cost of providing our volunteers with the appropriate trainin¥. Building and equipment (FA) - Fixed a55et5 held to enable Home-start South Leicestershire to functioii aiid 5UPPOrt tlie fainilies of Harborough District. Active Familie5 Project - Funds towards the costs of the Active Fatnilies Project helping familie5. experienciii¥ complex difficulties and with a child aged between 5 and 15 years, to becotne Inore physically active togFether. All Project5 Funds to support the costs of running Home-start South Leicestershire's 4 project5. IT, phone, sOft￿are & licensing - Funding to l)elp improve our IT & Comtnunications technology during Covid 19. Family Fund- Funding to assist our families in times of urgeni need. FKH Project- Course- Funds towards the cost of running our Family Know How Project course iwice a year ror 6 weeks covering: cooking healihy meals. rouiines. play & the importance of Iresh air and exercise. FKH Project - Market Harborough Group - Funds towards the cost of running our Family Knoiv How Project group in Market Harborough - for parents to gain support trom each other (with help frlim siaff and volunteers), and a chance for children to interact and play iogether in a w'elcoming and secure environment. FKH Projeet & PNI Project Groups + FKH Course - Grants from BBC Children In Need towards running groups and course within our 2 Projecis- Famil}. Know. Hom, Project & PLISI Natal Illness Project. Home Salety Equipment Projeet- Funding for home safety equipment for families in need. PNI Project - Home Visiting - Funding towards the costs of our PNI project. Home Visits - helping families affected by Post-Natsl Illness who have a child under 5 years aiding recovery. reducing isolation and improving parenvchild relationships. PNI Projeet- Market Harborou2h Group - Funds towards the cost of running our PL)St Natal Illness Project group in Market Harborough- for families affecied by posi-naial illness to gain support from each other (with help from staff and volunieers), and helping children s development and relatioiiships with their parents and peers in a M'elcoming and secure environment. Post Natal Illness (PNI) Project - Fuiiding towards the costs of our PNI project, gTOUPS and courses - helping families affected by Post-Natal Illness who have a child under 5 years aiding recovery, reducing isolation and improving parentlchild relatioiiships. Training- Cjrants towards the costs of training staff & volllntcers. Young Parents Project - Grant toward5 the costs of the Young Parents Project - supportii)g Parents under 21 years & their pre-school children. improviiigF confideiice, reducing i501ation & aidinbF child developmeiit. Familv Conn¢ci Project - Funded by the National Lottery supporting orbFa]iisatioiis such a5 ours that are facing acute financial ditTicultie5 as a result of the pandeinic. Th¢ transfer from the All Projects fund to th¢ General fund r¢fle¢ts th¢ release of ally restrictions on th¢ use of these funds. The transfer from the General ￿nd to the Biiilding and equipment (FA) fund reflects the consolidation of the asset additions within the year with the other fixed assets. Page 26 Home-start South Leitestershire Notes to the Finaneial Statements for the Year Ended 31 March 2021 B%lanec at I April 2019 Incoming resourees Resources expended Bal#nce #t 31 March 2020 UThrestrieted funds General General 87.802 34,974 (24.8001 97,976 DuigNllled BuildinyJGarden- Maintenance & Repair Building and equipment (FAI 2.769 {2.7691 4,8191 156,171 151,352 156,171 2,769 {7.5881 151,352 Total unrestricted funds 243,97i 37,743 lJ2.3881 249.328 Restricted fund5 All Projects Active Families Project Family Fund FKH Projeci- Course FKH Project- Market HarLx)rough Group Home Safety Equipment Project FKH & PNI Project- Groups + FKH Course PNI Project- Market Harborough Group PNI Project- Home Visiting Training Post Natal Tllness {PNT) Project Young Parents Project 47,664 20,013 955 (38,835) (14.3791 8,829 5,6i4 955 6.882 {2,8661 4,016 20,500 4,020 (20,500) {1,8881 2,132 37,178 (J7.1781 20,000 500 607 (20.0001 500 37 6.417 12,603 {570) {6.3631 117,9671 30,570 Total restricted funds 201,669 (160.546) 41,1?3 Total funds 243,97i 239,412 (192.934 290,451 Page 27 Home-start South Leitestershire Notes to the Finaneial Statements for the Year Ended 31 March 2021 18 Analysis of net assets between funds Unrestricted fuThds Restrieted funds 2021 Total funds General Designated Tangible fixed assets Current assets Current liabilities 147,689 147.689 221,871 (70,190) 181,212 170,190) 27,545 Total nei assets 111,022 160,803 27,545 ?99,370 Unrestricted funds 2020 Total funds General Designated Tangible fixed assets Current assets 151,352 151,352 157,188 (18,089) 157,188 118,089) Current liabilities Total net assets 139,099 151,352 290,451 19 Related party transactions There were llo related party transactions in the year. 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