Company registration number". 05299096
Chariiy registration number.. 1107504
Home-start South Leicestershire
(A covnpany limited by guarantee)
Annual Report and Financial Statements
for the Year Ended ) l March 2024
Community Accounting Plus
Units l &. 2 North West
41 Talbot Street
Nottingham
NGI 5GL

Home-start Soutb Leicestershire
Contents
Reference and Administrative Details
Trustees, Report
2to9
Independent Examiner's Report
10
Statement of Financial Activities
11 to 12
Balance Sheet
13
Notes to the Financial Statements
14to26

Home-start Soutb Leicestershire
Reference and Administrative Details
Truslees
Judith Ann Hartland, Chair
Alison Dyke, Vice Chair
Rebecca Rusch. TreaSu￿r
Margaret Kallow
Keith Leonard Chaffer
Darren Carter
Sarah Saltinstall
Anna Buckle
Secretary
Erika Luca5
Senior Management
Stella Renwick, Charity Development Manager
Registered Office
121 Coventy Road
Market Harborou
Leicestershire
LE16 9BY
Company Registration Number
05299096
Charity Registration Number
107504
Independent Examiner
John O'Brien. employee of
Community Accounting Plus
Units l & 2 North West
41 Talbot Street
Nottingham
NGI 5GL
Page I

Home-start Soutb Leicestershire
Trustees, Report
The trustees, who are directors for the puryjoses of company law. present the annual report together with the
financial statements and auditors, report olthe charitable company lor the year ended 31 March 2024.
Truslees and officers
The trnstees and officers serving during the year and since the year end were as folloivs:
Trustees
Judith Ann Hartland
Margaret Kallow
Keith Leonard Chaffer
Rebecca Rusch
Lauren Jeffery (until 1011012023)
Alison Dyke
Darren Carter
Grace Lane (until 0510912023)
Sarah Saltinstall
Laura Wilding (until 2310512023)
Anna Buckle (from 1610112024)
Structure, governanee and management
Nature ofgoverning document
The charity is a company limited by guarantee and registered charity. It is operated under the rules of its
memorandum and articles of association dated 2110812004. It has no share capital and the liability of each
member in the event of winding-up is limited to £ l.
Recruilmenl und appoinlmenl of Iruslees
Home-start South Leicestershire has a Trustee Recruitment Procedure which outlines the process by which
Trustees are recruited and appointed. Recruitment is by both advertisement and recornmendation. Selection is
conducted after submi55ion of a CV with an accoTnpanving personal statement relating to their motivation for
becoming a Trustee with our charity and confirmation of 2 referees M."ho may be contacted if the application is
successful at the initial stage. Checks are also vnade at thi5 Stage against the Insolvency Service, Companies
House and the Charity Commission for any disqualification records. Additional checks are made of any other
charities the applicant declares an involvetnent with.
An infom)al discussion with the Charity Development Manager and Chair is the next step. Following this, guest
attendance at a Board meeting is required. At this 5￿ge. if the prospective trustee is willii)g to continue with
their application, a decision to accept or decline the application will be made b}, the existing Board members in
private. A consensus decision is preferred, but a majority vote ma}, be used. Appointment is then subject to
appropriate DBS check at enhanced level for working with child￿n, receipt of two suitable references, and
completion of the Trustee Eligibility Declardtion.
Page 2

Home-start Soutb Leicestershire
Trustees, Report
Objectives and activities
Objects
The fonnal objects of the Charity are-
a) to safeguard. protect and preserve the good health, both mental and physical ol children and parent5 of
children;
b) to prevent cruelty to or maltreatment of children;
c) to relieve sickness. poverty and need amongst children and parents of children;
d) to promole the education of the public in better standards of child care within the area of Harborough District
and its environs.
Objectives, stralegies and aclivilies
Home-start South Leicestershire is a voluntary organisation committed to promoting the welfare of families
with young children.
Volunteers and staff work with families under stress lo offer regular support, guidance, and practical help, much
of which is delivered within families, own homes or within the local community.
The provision aims to reduce family 5tre5s, protect the welfare of children, and prevent family breakdow].
Our main activities include..
One-to-one bespoke support for families in the home or community.
Specific groups for parents in ditTicult circumstances to attend with their pre-school children.
Courses for parents to improve their knowledge and strategies M."ithin their parenting role.
In addition, we recruiL train and support a large leam of volunteers who are central to some of these activities,
and provide invaluable additional support to other activities.
Public benefit
All oiir services for children and families are delivered free of charge to them. and we follow an outcomes
framework incorporated into our Theory of Change model io explain our principles of delivery, and the benefits
of our projects and services to enhance the lives of families facing a range of difficulties who live within
Harborough District. We also have an established Outcomes Measurement Framework through which we record
and report on how w'e recognise when these benefits have been achieved.
The trustees confim that the). have complied M'ith the requiremeTJts of section 17 of the Charities Act 201 I to
have due regard to the public benefit guidance published b). the Charity Coinmission for England and Wales.
Page i

Home-start Soutb Leicestershire
Trustees, Report
Chair's Report
This year we celebrate the 40th Anniversary of the inaugurdtion of Home-start South Leicestershire (HSSL)
whose fundamental aim continues to be the support of parents and their young children in Harborough District
who are experiencing a range of vulnerabilities or disadvantages.
We have been pleased to help many families to alleviate the effect of the Cost-of-Living Crisis through
emergency food vouchers and essential supplies from The Food Banks and Hygiene Bank. Our Financial
First-Aid resource has allowed staff to focus on the families, emotional needs. referring to external sources of
debt and other financial advice. Not surprisin
¥ly tnental health needs have been increasing with acute awareness
that family stresses can increase parental conflict M'hich inevitably impacts on children in the fainily.
The second year of oiir PlaJ'.Full Familie5 Project continues to receive a favourable reception froin both families
and with the partner local primary schools. The project has helped parents understand the importance of play in
allowing children to express their feelings and strengthen the bonds M'"ith parents. Additionally, the 'Watch Me
Play" programme developed by the Tavistock and Portland NHS Foundation Trust is now embedded in HSSL'S
work as a further resource and in February we had the pleasure of welcoming NHK (the Japanese equivalent to
the BBC) to our premises for an interview about the impact of the programme.
This year has seen increased emphasis on improving our sustainability both financially and environmentally. A
grant has allowed us to fit infra-red heaters and applications for grants for solar panels are being made. The use
of infonnation technology has also grown apace M'ith a sophisticated IT system, reducing our paper use. The
garden has been further developed as a safe and attractive place for both play and wildlife with a wildflower
area. water wall. mud kitchen, bug hotel, sensory plants, and sheltered sandpit.
Key partnership links have been fostered throu?h ihe District Think Family Partnership, LCC Early Help
Partnership, the Harborough Integrated Neighbourhood Team. the VCSE Alliance: the VCSE Collaboration
group, The Harborough Hub and Neighbourhood Forums. and through wider connections made through
the United for Warni Homes campaign in Leicester City and Leicestershire.
None of the support to families would happen without our brilliant staff and volunteers working tirelessly to
provide the best help possible so thank you to all of them. Another new volunteers training course has taken
place and there is no doubt that the quality of training they receive has an enorniou5 impact on their
effectivenes5. Thank5 also to the Business Support teaTn. Erika s executive excellence, Charlotte's financial
flair: Lizzie's fundraising finesse, and now joined by Naomi 5 PR productivitv.
Last: biit certainly not least: thank you to the Board of Trustees for their contribution to the governance of
HSSL. Increasingly new trustees are coming fonvard and bringing with them new skills which are used to
oversee and siipport the charity s response to families, needs.
So, we celebrate 40 years of HSSL and look forn'ard to continuing as a reflective and effective organisation
which acknow'ledges and focuses on the changing and complex needs of modern society.
Above all, thouJ, we continue to work toM'-ards meeting the demands of a fast-changing and complex society at
the heart of which remain the parents and children who need our support.
Page 4

Home-start Soutb Leicestershire
Trustees, Report
Our Activities and Service 2023-24
We continue to receive referrals from health visitors. family practitioners. other agencies, and from families
themselves for our projects:
The Family Know-How Project - This project's key aim is to support families with complex needs who need
support to understand and develop healthy family lifestyles & routines which ensure their children have the best
opportunities to thrive physically and emoiionally.
The Family Post Natal Illness Project - This projecl is focused on those families where there is a suspected or
diagnosed Post Natal Illness concern relating to one of the main care givers in the family.
The P12y-Fllll Families Project - We started our new projecL which is funded for an initial 3 years from the
National Lottery Communitv Fund in June 2022. The project provides a response, using therapeutic play
techniques, to children affected by Adverse Childhood Experiences (ACES) or Type 2 Trauma (persistent
trauma, or as a result of a series of events or circumstances. rather than a one-off traumatic incident) within the
primary school age range in Harborough District, M'here families need additional help to support their child.
Covid-19 Period - Legacy of Alternative Services and Delivery Methods
We have continued to retain some of the ne￿. developments from the covid-19 restriction periods. This includes
a Buddying Service. matching compatible fatnilies with each other for ongoing peer support. We are also now
able to be flexible in ternis of our FaTnily Post Natal Illne55 course delivery, accommodating virtual attendance
alongside face-to-face attendance where necessary.
So we have retained elements of our 'Connect Toolbox,, especially the following elevnents-
Good5 Deliveries
We continued to deliver many essential items to families throughout the year from the food banks, the hygiene
bank. and donations of items including Christmas gifts through Toys on the Table and knitted goods from local
organisations.
Courses for Parents
Within the Family Post Natal Illness course and the Family Know-How healthy lifesty'leslcooklng course the use
of the What's App groups developed when the course was remote continues to be well used with families
sharing their successes and encouraging each other.
Outdoor Groups
Some groups sessions take place at outdoor venues on occasion when the weather forecast is promising, which
gives families confidence to access the local facilities themselves in future.
Buddving Service
This service continues to be a useful additional resource ￿,here families with something in common are invited
to buddy together for meet Ups or What's App groups: with staff involvetnent for the initial period of time to
ensure the relationship is mutually beneficial.
On-line Support and Information
Our team continued to deliver on-line support Primarily through Facebook with activity ideas and sources of
support regularly posted. Successful ￿¢￿itment of a part time Marketing and CommuTJications Assistant at the
end of the year has meant that the regularity of these posts has increased.
Page 5

Home-start Soutb Leicestershire
Trustees, Report
Volunteer Involvement
There has been a significant level ol volunteer involvement within Hoine-start South Leicestershire and
successful recruitment of an additional 7 volunteers in spring 202). At the end of 2023-24 we currently have 47
family support volunteers { I I resting). 8 Trustee volunteers. and 9 additional volunteers in non-family 5UPPOrt
roles (Friends, Patrons, Charity Support Volunteers).
Family support volunteers are those directly involved in supporting the delivery of our services, across all the
projects. All volunteers have been recruiied through a selective and vetted process and undertak'e a
comprehensive Course of Preparation training over 8 sessions.
We now incorporate the Solihull Approach Foundation Certificate course (University Hospitals Binningham
NHS Foundation Trust) into our Course of Preparation as a requirement.
Volunleer supervision sessions were ongoing throughout the year. in accordance with our Home-start UK
standards for frequency. and in addition. we held an event in summer to celebrate and reward volunteers
involved - Volunteers, Week "Celebration of Commitment." (20.06.23). We were also delighted to be able to
provide our Volunteer Christmas Lunch on 6.12.2J.
Volunteers and wider supporters also received a termly newsletter.
We do not anticipate any significant issues for our organisation in the coming year {2024-25). We are hopeful of
being able to continue our post-covid provision as we have done throughout ?093-24 but being able to resort to
remote provision if necessary. We retain our two core services of the Famil}, Post Natal Illness Project and the
Family Know-How Project. as well as being close to the end of year ? of the 3-year funding timescale for the
Play-Full Families Project, which has proved a very successful addition to our work and we have plans to
acquire sustainable funding to extend the project period further.

Home-start Soutb Leicestershire
Trustees, Report
Financial review
Treasurer's Report
l am delighted to present my Treasu￿r,$ report for Home- Start South Leicestershire for the period from I st
April 202J until )Ist March ?0?4. a year w.hen the continuaiion of the Cosl-of-Living crisis and further
geopolitical unrest continued to affed our Charity and the families living within (he Harborough District.
After a lot of hard work from our fundraising team and the continued generosity of our donors, l am very
pleased to announce that HSSL secured total income of £J48.112. This is up nearly 400/0 year-on-year and
whilst it should be noted that £30,000 relates lo projects slraddling inio this current financial year. it is
nevertheless a great achievement for the charity- This is ever more impressive due to the continued restrictions
placed upon fundraising applications and grant progrdmmes which in the current economic environment,
continue to be oversubscribed as well as limiting in nature.
Due to the tighter restrictions and greater uncertainty of success from most grant applications, our income
continued to be made up of a wide range of grants and donations. Most notable were grants from The National
Lottery, LCC Neighbourhood Mental Health Prevention GranL LLR NHS Getting Help in Neighbourhoods
Grant, Market Harborough & The Bow'dens Charity and The Garfield Weston Foundation, The Henry Smith
Charity, with additional support from Harborough District Council and Leicestershire County Council, all of
which enabled the continuation of the vitsl projects in place - the 'Family Know How, and 'Family Post Natal
Illness, project5, as well a5 the Pla)-.Full Familie5 project.
We are very grateful for the continued support and generosity from our local community, from our volunteer5
gifting their time alongside the kindness ol those involved in the fundraising and doT]ations which continued to
remain high for yet another year. Additional grants came frotn a wide range of Trusts and Foundations, and we
remain grateful for the unsolicited sUPPOrt from The Na Mokulua Charitable Trust, a family Trust with a local
Trustee and Theddingworth Congregational Church. Generous local company support has come from CMS
CEPCOR Ltd,. local artist Danielle Vaughan for this year's Snowdrop Appeal image and consequent original
picture sale, and Dorte Kjaerulff Photography who hosted "Bump Hour" events by photographing mums-to-be
with their bumps, raising over £1,800.
Local groups and organisations to thank this year include Market Harborough Rotary Chrislmas Collection,
Brollghton Astley Carnival, the Kings Coronation Event and Weston by Welland Carol Singers.
Significant donations from individuals came from Anna Gamier, Marbeth Tobin and Mandy Taylor who have
repeatedly supported us, and we are al￿'ayS grateful to our regular monthly or one-off donors via our on-line
donation route, some of which have been very, generous this j'ear. Additional donations were kindl)I received in
Memoriam for John (Pip) Day, our fornier trustee. I would very much like to thank all the funders, volunteers
and donors for their support to achieve this.
Our accounts show a surplus of £62,40J for the )'ear: which is inclusive of depreciation on our premises and
other assets, as well as The National Lottery grants received to fund the 'Plav_Full Families, and 'Post Natal
Illness, projects into next )'ear. As such, when excluding these two fully funded projects, our free (unrestricted)
reserves at J 1st March 2024 are over £130.000 and are maintained at around 6 moT]ths' worth of our total
budgeted expenditure for 202412025. This, alongside the Significant nutnber of higb value grants already
secured for 2024125, means we are in a very Secure position within 2024-25 and can be confident of another
year's continuation of service5.
Page 7

Home-start Soutb Leicestershire
Trustees, Report
I would like to take this opportunity to thank our Finance Manager, Charlotte Sandford, lor her continued
dedication to our Charity. l also want to thank Stella Renivick. our Charity Manager, and Elizabeth Keenan, our
Fundraising AsSlStant, for their continuing success in ensuring we meet our financial targets. Additionally,
thanks to our new Marketing and Cotnmunications Assi51ant. NaoTni Teagles. in post from December 2023, who
has already begun to make a difference to our donation5 frotn individuals in particular.
Rebecca Rusch. TreaSU￿r
Policy on reserves
The Trustees review the charity's need for ￿serVeS regularly. in line with guidance issued by the Charity
Commission and Home-start UK. We have agreed that funds should be set aside (these are 'free reserves,,
which exclude both restricted funds ihat we have been given for a specific purpose. our designated funds and the
value of our fixed assets. such as the property we oivn and our office equipment) to cover at least 6 months of
future ongoing resources expended, excluding the costs of any short-terni projects.
Small Companies provision statement
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

Home-start Soutb Leicestershire
Trustees, Report
Slatemenl of Responsibilities
The trustees (who are also the directors of Home-siart South Leicestershire for the purposes of company law)
are responsible for preparing the truslees, report and ihe financial slalements in accordance with applicable law
and United Kingdom Accounting Standards (United Kin?dom Generally Accepted Accounting Practice),
including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" The
report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to
small companies.
Company law requires the trustees to prepare financial siaiements for each financial year. Under company law
the trusiees musi not approve the financial staiements unless they are satisfied that they giiwe a true and fair view
of the state of affairs of ihe charitable company and of the incoming resources and application of resources,
including its income and expenditure. of the charitable company for that period. In preparing these financial
slatements, the trustees are required to-
select suitable accounting policie5 and apply them consistently-
observe the methods and principles in the Charities SORP-
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any
material departure5 disc105ed and explained in the financial statements- and
prepare the financial statemenls on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at
any time the financial posilion of the charitable company and enable them to ensure that the financial statements
comply with the Companies Aci 2006. They are also responsible for safeguarding the assets of the charitable
company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible lor the tnaintenance and integrity of the corporate and financial inforn]ation
included on the charitable company's website. Leuislation governing the preparation and dissemination of
financial statements may differ from legislation in other jurisdictions.
The annual report was approved by the trustees of the charity on . 0510912024 . and signed on its behalf by:
Judith Ann Hartland
Trustee
Page 9

Home-start Soutb Leicestershire
Independent Examiner's Report to the trustees of Home-start South Leicestershire ('the
Company,)
Independent examiner'5 report to the trustee5 of Home-start South Leicester5hirc ('the Company,)
I report to the charity tn￿1¢¢$ on my examination of the accounts of the company for the year ended 31 March
2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006
('the 2006 Act,).
Having satisfied myself that the accounts of the Company a￿ not required to be audited under Part 16 of the
2006 Act and are eligible for independent eiaminalion. I report in respect of my examination of your charity's
accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In canying out my
examination I have followed the Directions given by the Charity Commission under section 145(5}(b) of the
2011 Act.
Independent examiner's stalement
Since the Company'5 gr055 income exceeded £?50.000 YOUT eiaminer must be a metnber of a body listed in
section 145 of the 201 l Aci. I confim] thai l am qualified to undertake the examination because l am a member
and Fellow of the Association of Charity Independent E.xaminers. ii'hich is one of the lisied bodies.
I have completed my examination. l ¢onfirn) that no matters have come to my attenlion in connection with the
examination giving me cause to believe that in any material respect:
accounting record5 were not kept in respect of the Company a5 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 )96 of the 2006 Act other than any
requirement that the accounts give a 'true and faif view which is not a matter considered as part of an
independent examination- or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities [applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attentioii
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
John O'Brien MSC, FAIA, FCCA. FCIE. employee of Community Accounting Plus
Fellow of the Association of Charity Independent Examiners
Units l & 2 North West
41 Talbot Street
Nottingharn
NGI 5GL
Date..
0510912024
Page 10

Home-start Soutb Leicestershire
Statement of Financial Activities for the Year Ended 31 March 2024
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Total
2024
Total
2023
Unrestricted
Reslricted
Nole
Ineome and Endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investment income
49,698
753
49,698
287,217
2.019
9.178
53,155
255,490
4,446
2,650
286,4fv1
2.019
9.178
Total income
61,fv18
286,464
J48,112
315,741
Expendilure on:
Charitable activities
(46,110)
(239,599)
(285.709)
(276,215)
Total expenditure
(46,110)
(2)9.599)
{285,709)
(276,215)
Net income
46,865
Net movement in funds
46,865
39,526
Reconciliation of funds
Total funds brought forward
)?7,299
287,77)
Total funds carried forward
14
278,922
110,780
J89,702
J27,299
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdoThm for the period is shown in note 14.
The notes on pages 14 to 26 forni an integral part of these financial statements.
Pagell

Home-start Soutb Leicestershire
Statement of Financial Activities for the Year Ended 31 March 2024
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
These are the figures for the previous accounting period and are ineluded for comparative purposes
Unrestricted
Reslrieted
Total
funds
fund5
2023
Notc
Income and Endowments from:
Donalions and legacies
Charitable activiiies
Other trading activities
Investment income
53,155
545
4.446
2,650
53,155
255,490
4,446
2,650
254,945
Total income
60,796
254,945
315,741
Expenditure on:
Charitable activities
(64,492)
(211,7?3)
(276,215)
Total expenditure
(64,492)
(211,723)
{276,215)
Net (expenditure)/income
(i.696)
43,222
Net movement in funds
(i,696)
43,222
Reconciliation of funds
Total funds brought forward
267,080
287,773
Total funds carried fon¥ard
14
263,384
63,915
327,299
The notes on pages 14 to 26 forni an integral part of these financial statements.
Page 12

Home-start Soutb Leicestershire
(Registration number: 05299096)
Balance Sheet as at 31 March 2024
2024
2023
Note
Fixed assels
Tangible assets
io
142,362
143,669
Current assets
Debtors
Cash at bank and in hand
1.667
282,608
4,607
212,897
12
284,275
217,504
Creditors: Amounts falling due within one year
(36,935)
(3J,874)
Net current assets
247,340
18J,6JO
Net assets
389,702
327,299
Funds of the charity:
Restricted income funds
Restricted funds
14
110,780
63,915
Unrestricted income funds
Unrestricted funds
278,922
26J,384
Total funds
14
389,702
327,299
For the financial j'ear ending J l March 2024 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relating to small companie5.
Directors, re5ponsibilities-
The members have not requtred the charity to obtsin an audit of its accounts for the year in question in
accordance with section 476: and
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect
to accounting records and the preparation of accounts.
These financial 5tatement5 have been prepared in accordance with the special provisions relating to companies
subject to the stnall companies regime within Part 15 of the Companies Act 2006.
The financial statements on paue5 1 I to 26 were approved by the trustees, and authorised foi issue on
0510912024 and signed on their behalf b).:
Rebecca Rusch
Trustee
The notes on pages 14 to 26 forni an integral part of these financial statements.
Page li

Home-start Soutb Leicestershire
Notes to the Financial Statements for the Year Ended 31 March 2024
l Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial Statements are set out below.
These policie5 have been consistently applied to all the years presente(L unle55 Otherwise stated.
Slatement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities..
Statement of Recommended Practice (applicable to chariiies preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS I O?)) (issued in October 2019)
(Charities SORP (FRS 102)), the Financial Reporting Standard applicable in ihe UK aTJd Republic of Ireland
(FRS 102) and the Companies Act 2006.
Basis of preparalion
Home-SL2rt South Leicestershire meels the definilion of a public benefit entity, under FRS 102. Assets and
liabilities are inllially recognised at hlstorical cost or transaciion value unless othenvise stated in the relevant
accounting policy notes.
Going concern
The financial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material
uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to
continue as a going concern. The trustees make this assessment in respect of a period of one year from the date
of approval of the financial statements.
Exemption from preparing a eash flo)v Statement
Under the exemption available to smaller charitie5 the Board of Trustees has chosen not to include a Statement
of Cash Flows Wlthin the financial statetnents.
Income and endoivments
Voluntary income including donation5, gift5, legacies and grants that provide core funding or are of a general
nature is recognised when the charity has entitlement to the income. it IS Probable that the income will be
received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the avnount and settlement date.
In the event that a donation is subject to conditions that require a level of perforniance by the charity before the
charity is entitled to the funds: the income is deferred av]d not recognised until either those conditions are fully
met, or the fulfilmeni of those conditions is wholl). wiihin the Control of the charit), and it is probable that these
conditions will be fulfilled in the reporting period.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and anj conditions linked to the grants
have been met. Where perfomance conditions are attached io the grant and are >'et to be met, the income is
recognised as a liabilii), and included on ihe balance sheet as deferred income to be released.
Page 14

Home-start Soutb Leicestershire
Notes to the Financial Statements for the Year Ended 31 March 2024
Deferred income
Deferred income represents amounts received for future periods and is released to incoming resources in the
period for which, it has been received. Such income is only deferred when:
The donor specifies that the grant or donalion musl only be used in future accounting periods. or
The donor has imposed conditions which musi be met before the charity has unconditional entitlement.
Investment income
Dividends are recognised once the dividend has been declared and notification has been received of the dividend
due.
Expendilure
All expenditure is recognised once there is a legal or constructive obligation to that expendlture, it is probable
settlement is required and the amount can be measured reliably. All costs are allocated to the applicable
expenditure heading that aggregale similar costs to that calegorv. Where costs cannot be directly attributed to
particular headings they have been allocated on a basis conslslent with the use of resources, wlth central staff
costs allocated on the basis of time spent. and depreciation charges allocated on the portion of the asset's use.
Other support costs are allocated based on the spread of staff costs.
Charilable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services
for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an
indirect nature necessary to support them.
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 classifled 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 assets are
recognised over the expected useful life of the asset. Where part of a grant relating to an asset 15 deferred, it is
recognised a5 deferred income.
Pensions
The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held
separately from those of the charity. Pension costs charges in the Stafrment of Financial Activities represent the
contributions paj'able by the charit), during the year.
Taxation
The charity is considered to pass the frsts set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a charitable company for UK corpordtion tax purpose5. Accordingly, the
charity is potentially exempt froTn taxation in respect ol income or capital gains received within categories
covered by Chapter 3 Part I l of the Corporation Tax Act 201 O or Section 256 of the Taxation of Chargeable
Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £500.00 OT more are initially recorded at cost, less any Subsequent accumulated
depreciation and subsequent accumulated impaimlent losses.
Page15

Home-start Soutb Leicestershire
Notes to the Financial Statements for the Year Ended 31 March 2024
Deprecialion and amortisation
Depreciation is calculated so as lo write off the cost of the asset, less its estimated residual value, over the useful
economic life of that asset as folloii's:
Asset class
Land and buildings
Depreciation melhod and rate
2 % per annum on cost
250/0 per annum on reducin? balance
(fully depreciated when NB V falls to £1 O
or below)
Other tangible fixed assets
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services perfonned in the ordinary
course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost
using the effective interest method: less provision for impairn]ent. A provision for the impairnient of trade
debtors is established when there is objective evidence that the charity will not be able to collect all amounts due
according to the original tern]s of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and oiher short-tenm highly liquid
investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of
change in value.
Trade creditors
Trade Creditors are obligations to pay for goods or services that have been acquired IT) the ordinary course of
business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an
unconditional right, at the end of the reporting period. to defer settlement of the creditor for at least twelve
months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months
after the reporting date, the). are presenled as non-current liabilities.
Trade creditors are recognised initially ai the transaction price and subsequently measured at amortised cost
using the effective interest method.
Fund slrueture
Unrestricted income funds are general funds that are available for use at the trustees, discretion in furtherance of
the objectives of the charity.
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.
Restricted income funds are those grants lor use in a particular area or for specific purpose5, the use of which is
restricted to that area or purpose.
Page 16

Home-start Soutb Leicestershire
Notes to the Financial Statements for the Year Ended 31 March 2024
2 Income from donations and legacies
Unrestricted funds
Designated
General
Total
2024
Total
2023
Donations and legacies;
Donations from companie5, trusts
and similar proceeds
Grants, including capital grants-
Government grants
Grants from other charities
iio
26,338
26,448
28,705
7,000
16,950
7,000
16,250
13,500
10,950
110
49,588
49,698
53,155
3 Income from charitable activities
Unrestricted
funds
General
Restricted
funds
Tolal
2024
Total
2023
Sales & fees
Room hire
Sundry receipts
Grants and donations
300
449
449
14
254,945
286.464
286,464
286,464
287,217
255,490
Page17

Home-start Soutb Leicestershire
Notes to the Financial Statements for the Year Ended 31 March 2024
4 Grants & donations
Unrestricted
(unds
Restricted
funds
Total
The National Lottery Community Fund
The National Lottery - Reaching Communities
Leicestershire Councty Council - Neighbourhood
Mental Health Prevention Grant
Market Harborough & The Bowdens Charity
Garfield Weston Foundation
Leicestershire & Rutland Community Foundation -
Getting Help in Neighbourhoods Mental Health &
Wellbeing Grant
The National Lottery - Community Organisation Cost
Of Living Fund
Leicestershire County Council - Multiply Grant
Leicestershire County Council - Household Support
Fund
The Henry Smith Charity
Comic Relief Community Fund
Awards For All
National Grid - Warm Up
Leicestershire Coiinty Council - Shire Grant
Leicestershire & Rutland Communily Foundation
Co-op Group Local Community Fund
Platfomi Housing
The Rotary Club of Market Harborough -
Swimarathon
Feed UK
Harborough District Council
Masonic Charitable Foundation
Home-stsrt UK - Cadent Centre for Warnith
Programme
Edith Murphy Foundation
The Paget Charitable Trust
The Mary Robertson Trust
The Alchemy Foundation
Maud Elkington Charitable Trust
George Ernest Ellis Foundation
The J R Corah Foundation
Florence Turner Charitable Trust
Sundry grants & donations
79,886
29,933
79,886
29,933
25,785
23,000
20,000
25,785
23,000
20,000
20,000
20,000
14,301
12,349
14,301
12,349
10,485
10,000
9,989
9,099
8,116
5,000
5,622
1,600
500
10,485
10,000
9,989
9,099
8,116
5,000
5,622
1,600
500
500
250
500
250
7,000
5,000
7,000
5,000
4,375
4,375
2,000
2,000
1,000
1,000
1,000
750
2,000
2,000
1,000
1,000
1,000
750
500
500
22,122
49
49,698
286,464
336,162
Page18

Home-start Soutb Leicestershire
Notes to the Financial Statements for the Year Ended 31 March 2024
5 Income from other trading actii'ities
Unrestricted
funds
General
Totsl
2024
Total
2023
Local fundraising and street collection income
2.019
2,019
4,446
2.019
2,019
4.446
6 Investment income
Unrestricted
fund5
General
Total
2024
Total
2023
Interest receivable and similar income-
Interest receivable on bank deposits
9.178
9,178
2.650
Page 19

Home-start Soutb Leicestershire
Notes to the Financial Statements for the Year Ended 31 March 2024
7 Expenditure on charitable activities
Unrestricted funds
Designated
General
Restricted
(unds
Total
2024
Total
2023
Cleaning
Depreciation
Equipment, repairs & renewals
Fundraising & publicity
Trustee expenses
Independent examination
Insurance
2,476
2,476
1,307
24,604
47
5fv1
1,020
1,627
3,161
3,363
16,363
211
2,449
1,718
20,914
107
1,307
4,556
1,307
47
5fv1
18,741
1,020
1,627
1,020
1,555
2,817
2,837
24,246
287
1,647
50
IT
3,161
Group costs
Family cosis
Premises maintenance
Printing & stationery
Publications & subscriptions
Home-start UK contribution
Rent & rates
Staff expenses
Staff training & ￿¢MitMent
Sundry pavments
Telephone, internet & postage
Utilities
Volunteer expenses
Volunteer training
Wages, NI & pension
3,332
16,363
211
20
50
50
6.266
1.264
1,207
8,192
1.007
7.886
5.480
291
80
6.304
12.094
786
1.057
2.965
4.500
242
191,986
495
977
595
926
2,231
4,670
2.965
.125
i.375
242
174,876
17,110
189,316
12.167
239,599
285,709
276,215
Page 20

Home-start Soutb Leicestershire
Notes to the Financial Statements for the Year Ended 31 March 2024
8 Staff costs
The aggregate payroll cosls were as follows.-
2024
2023
Staff cosls during the year were:
Wages and salaries
Social security costs
Pension costs
170,055
8,007
13,924
169,468
6,724
13,124
191,986
189,316
The monihly average number of persons (including senior management team) employed by the charity during
the year was as follows..
2024
2023
Average number of employees
11 (202J
I l ) of the above employees participated in the Defined Contribution Pension Schemes.
Contributions to the employee pension schemes for the year totalled £13,924 (2023 - £13,124).
No employee received emoluments of more than £60,000 during the year.
The total employee benefits of the key management personnel of the charity were £37.420 (2023 - £34,933).
9 Trustees remuneration and expenses
No trustees, nor any persons connected with them: have received any remuneration from the charity during the
year.
Page21

Home-start Soutb Leicestershire
Notes to the Financial Statements for the Year Ended 31 March 2024
10 Tangible fixed assets
Land and
buildings
Other tangible
rixed asset
Total
Cost
At l April 202J
195,081
43,236
238,317
At 31 March 2024
195,081
43.236
2J8,317
Deprecialion
At l April 202J
Charge for the year
56,565
94,648
1,307
1,307
At J l March 2024
56,565
39,390
95,955
Net book value
At 31 March 2024
138,516
3.846
142,362
At 31 March 202J
lJ8,516
143,669
11 Debtors
2024
2023
Trade debtors
Prepayments
1,056
611
4,025
582
,667
4,607
12 Cash and cash equivalents
2024
2023
Cash on hand
Cash at bank
60
282,548
364
212,533
28?,608
212,897
13 Creditor5: amount5 falling due within one year
2024
2023
Trade creditors
Other taxation and social security
Other creditors
Accruals
Deferred income
656
3,166
2,549
2,588
11,472
14,099
3,010
2,142
8.127
23,000
33,874
Page 22

Home-start Soutb Leicestershire
Notes to the Financial Statements for the Year Ended 31 March 2024
14 Funds
Balance ai I
April 2023
Incoming
resources
Resources
expended
Balance at 31
March 2024
Unrestricted funds
General
General
107.285
(33,943)
134.880
De.signaled
BuildingGarden - Maintenance
& Repair
Environmenthl Action Plan
Improvements
Tech IT - Hardware & Software
Updales
Building and equipment (FA)
Training
{J,297)
6,885
{6,J"04)
691
(926)
{ I,J07)
(333)
14J.669
409
142,362
76
156,099
110
(1? 167)
144,042
Total unrestricted funds
263,384
61,fv18
(46,110)
278,922
Restricted fund5
Family Fund
FKH Project- Course
FKH Project- MH Area
FKH Project
PNI Project- Home Visiting
PNI Project
FKH Project- Luttenvorth
Infrared Heater fund
Pla>'_Full Families
Watch Me Play Pilot
FKH - Home Visiting
Garden Project
PNI Course
Core - Timebound
740
4.996
1,285
15,480
(10,530)
(10,462)
(16,298)
(17,753)
(10,6J5)
(61,072)
(),300)
(8,116)
(79,957)
(2.152)
(14,902)
{4.422)
1,495
10.014
5,555
48
21.228
3,982
17,801
19.269
45,785
8.116
79,886
34,779
2.152
571
5,622
2,553
555
555
Tot21 restricted funds
63,915
286,464
(239.599)
110,780
Total funds
)27,299
)48.112
(285.709)
389,702
Page 2)

Home-start Soutb Leicestershire
Notes to the Financial Statements for the Year Ended 31 March 2024
The specific purposes for which the funds are to be applied are as follo￿,5-
BuildinglGarden - Maintenance & Repair - Reserves ring-fenced for the update, maintenance and repair of
our building and the family garden.
Environmental Action Plan Improvements Reserves ring-fenced for the update. maintenance and
improvements to the property and its contents in keeping with our environmental policy.
Tech IT - Hardivare & Sofhvare Updates - Reserves ring-fenced to allow Home-start South Leicestershire
to keep oiir Tech up-to-date.
Volunteer Training - Reserves ring-fenced to support the cost of providing our volunteers with the
appropriate training.
Building and equipment (FA) - Fixed assets held to enable Home-start Souih Leicestershire to function and
support the families of Harborough District.
Training - Reserves ring-fenced to support the cost of training staff & voluntee￿.
All Projects - Funds to support the costs of n￿￿ing Home-start South Leicesiershire's 4 projects.
Family Fund - Funding to assist our families in times of urgent need.
FKH Projecl - Funds tow'ards the cosl of running our Family Know How Project.
* FKH Projecl - Market Harborough Area - Funds towards the cost of running our Family Know How
Project in the Market Harborough area.
FKH Projeet - Lutterworth - Funds towards the cost of running our Family Know How Project in the
Lutterworth Area.
FKH Projeet - Course - Funds towards the cost of running our Family Know How Project course twice a year
for 6 weeks - covering. cooking healthy meals. routines. play & the importance of physical activity.
FKH Projeet - Home Visiting - Funds tom'ards the costs of our Family Know How ProjecL Home Visits -
helping familie5 build a healthier and happier lifestyle. building confidence, ski115 and Tesilience, and helping
children thrive.
PNI Project - Funding toward5 the costs of OUT Post Natal Illness Projecl home visiting, group5 and course -
helping familie5 affected by Post Natal Illne55 who have a child under 5 years - aiding recovery, reducing
isolation and improving parentlchild relationships.
PNI Project- Home Visiting- Funding towards the costs of our Post Naial Illness Project, Home Visits -
helping families affected by Post Natal Illness w.ho have a child under 5 years aiding recovery, reducing
isolation and improving par¢nV¢hild relationships.
PNI Project - Market Harborough Area - Funds iowards the cost of wnning our Post Natal Illness Project in
the Market Harborough area - for families affected by Post Natal Illness.
PNI Project - Course - Funding towards the costs of our 6 week Course. held twice a year. to develop parent's
awareness and coping strategies relaled to post-natal illness.
PNI Project - Broughton Astlev - Funds towards the costs of our Post Natal Illness Project in the Market
Harborough area - for families affecled by Post Natal Illness.
Play-Full Families Pilot - Funds towards the cost of a pilol run of our new project which "Helps families play
more together" for families with school-age children.
Walch Me Play Pilot - Funds tom'ards the cost of a pilot aimed to improve child development and enh￿)ce the
relationship between parent and child by engaging in child led play using the "Watch Me Play" approach.
Infrared Heater Fund - Funds towards the costs of our Post Natal Illness Project in the Market Harborough
area - for families affected by Post Natal Illness.
Garden Project - Funding for improvements to back garden to make areas suitable for children and family
use, and to refurbish other areas.
Core - Timebound - Funds received for Core costs. to be used by August 2024.
Gypsy & Traveller Outreach Sessions - Funding for promotional face to face communications work to
ensure our services are accessed by the local Gypsy and Traveller communities.
All Groups - Funding towards ihe Family Know How groups held in Market Harborough & Lutterworth and
the Post Natal Illness groups held in Market Harborouoh & Broughton Astle}'.
Washing Maehine fund - Funding for the purchase of a replacement washing machine for Home-start South
Leicestershire in line with our Environment Policy.
Page 24

Home-start Soutb Leicestershire
Notes to the Financial Statements for the Year Ended 31 March 2024
Balance al I
April 2022
Incoming
resources
Resources
expended
Balance at 31
March 2023
Unrestricted fund5
Generol
General
106.557
60,796
(60,068)
107,285
Designated
BuildIn￿Garden - Maintenance
& Repair
Environmental Action Plan
Improvements
Tech IT - Hardware & Softw'are
Updates
Building and equipment (FA)
Training
4,366
{1,069)
3,297
8,260
{1,375)
6,885
2.101
145,387
409
(262)
{1,718)
1,839
143,669
409
160,52)
(4,424)
156,099
Total unrestricted funds
267,080
60,796
(64,492)
26J,384
Restricted
Active Families Project
All Projects
Family Fund
FKH Project- Course
FKH Project- MH Area
FKH Project
PNI Project
FKH Project- Lutterworth
Play-Full Families
Watch Me Play Pilot
Garden Project
PNI Course
Voliinteer Costs
PNI HV- Volunteer Costs
Financial First Aid
Gyps). & Traveller Outreach
All Group5
Washing Machine fund
Young Parents Project
1,715
1,667
1,649
15,000
14,914
11,355
20,000
{J,J64)
(16,667)
(15,497)
(10,410)
(20,000)
( I,000}
(36,115)
(47)
(47,303)
(466)
(13,549)
{3,445)
(2,250)
(500)
(4,157)
(4,430)
( i 0,000)
(500)
(22,023)
740
4,051
4,996
1.000
55,384
19,269
47
82,153
2,618
14,902
4,000
2,250
500
34,850
2,152
1,353
555
4,157
4,430
10,000
500
10,890
Total restricted fund5
254.945
(211,723)
63,915
Total funds
287,77)
)15,741
(276.21 )}
327,299
Page 25

Home-start Soutb Leicestershire
Notes to the Financial Statements for the Year Ended 31 March 2024
15 Analysis of net a55ets between funds
Unreslricted
2024
Total funds
General
Designated
Restrieted
Tangible fjxed assets
Current assets
Current liabilities
142,362
1,680
142,362
284,275
(36,935)
148,815
(1),935)
133,780
(23,000)
Total net assets
li4,880
144.042
110,780
389,702
Unrestricted
2023
Total funds
General
Designated
Reslrieted
Tangible fixed assets
Current assets
14),669
14),669
217,504
(J3,874)
127.060
(19,775)
78,014
(14,099)
Current liabilities
Total net assets
107,285
156,099
63,915
J27,299
16 Fees payable to indepeTJdent examiner
During the period. the fees payable (excluding VAT) to the charity""s independent examiner Community
Accounting Plus are analysed as follo￿.5=
2024
2023
Independent examination
Other financial services
850
850
1,190
850
17 Taxation
The charity is a registered charity and is therefore exempt from taxation.
18 Related party transaetion5
There were no related paty transactions in the year.
19 Charity status
The charity is a company limited by guaranfre and consequently does not have share capital. Each of the
trustees is liable to contribute an amount not exceeding £1 to￿ardS the assets of the charity in the event of
liquidation.
Page 26