Company registration nurnber.. 05299096
Charity registration number: 1107504
Home-start South Leicestershire
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended i l March 2025
CommuIiity Accounting Plus
Units l & 2 North West
41 Talbot Street
Nottinu
NGI 5GL

Home-start South Leicestershire
Contents
Reference and Adminlstrative Delails
Trustees, Report
2to9
Independent Examine¢s Report
10
Statement of Financial Activities
11 to 12
Balance Sheet
13
Notes to the Financial Statements
14to26

Home-start South Leicestershire
Reference and Administrative Details
Trustees
Judith Ann Hartland. Chair
Alison Dyke. Vice Chair
Rebecca Rusch. Treasurer
Margaret Kallow
Keith Leonard Chaffer
Darren Carter
Sarah Saltinstall
Anna Buckle
Heather Lendon
Nalasha Wirmard
Senior Management
Stella Renwick. Charity Developmeni Manager
Registered O￿lee
121 Coventry Road
Market Harboroug
Leicestershire
LE16 9BY
Company Registration Number
05299096
Charity Registration Number
1107504
Independent Examiner
John O'Brien. employee of
Community Accounting Plus
Units l & 2 North West
41 Talbot Street
Nottino
NGI 5GL
Page I

Home-start South Leicestershire
Trustees, Report
The trustee5, who are director5 for the PUTPOSe5 of company law. present the annual report together with the
financial statements of the charitable company lor the year ended 31 March 2025.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows..
Tn￿te¢S..
Judith Ann Hartland, Chair
Alison Dyke, Vice Chair
Rebecca Rusch. Treasurer
Margaret Kallow
Keith Leonard Chaffer
Darren Carter
Sarah Saltinstall
Anna Buckle
Heather Lendon (appointed 2) September 2024)
Nala5ha Winv]ard (appointed 19 November 2024)
Structure* governance and management
Nalure ofgoverning documenl
The charity is a company limited by guarantee and registered charity. It is operaled under the rules of its
memorandum and articles of association daied 2110812004. It has no share Capital and the liability of each
member in the event of w inding-up is limited to £ l.
Recruilmenl and appoinlmenl of Iruslees
Home-start South Leicestershire has a Truslee Recrnilment Procedure which outlines the process by which
Trustees are recruited and appointed. Recruilment is by both adverlisement and recommendation. Selection is
conducted after submission of a CV with an accompanying personal statement relating to their motivation for
becoming a Trustee with our charity and confinnation of 2 referees who may be contacted if the application is
successful at the initial stage. Checks are also made at this 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 involvement ￿'1th.
An informal discussion with the Charity Development Manager and Chair 15 the v]ext step. Following this, guest
attendance at a Board meeting 15 required. At this 5ta(pe. if the Prospective trustee 15 willing to continue with
their application, a decision to accept or decline the application will be made by ihe existing Board members in
private. A consensus decision is preferred: but a majority vote may be used. Appointment is then Subject to
appropriate DBS check at enhanced level for Working with children, receipt of two suitable references, and
completion of ihe Trustee Eligibility Declaraiion.
Page 2

Home-start South Leicestershire
Trustees, Report
Objeclives and activities
Objects
The fornlal objects of the Charity are:
a) to safeguar(L Protect and Preserve the good health, both mentsl and physical of children and parents of
children.
b) to prevent cruelty to or maltreaiment of children;
c) to relieve sickness, poverty and need amongst children and parents of children;
d) to promote the education of the public in better standards of child care within the area of Harborough District
and its environs.
Objectives, slrategies and aclivilies
Home-start South Leicestershire is a voluntary organisation committed to promoting the welfare of families
with young children.
Volunteers and staff work w ith families under stress to offer regular supporL guidance, and practical help, much
of which is delivered within families, homes or within the local community.
The provision aims to reduce family stress. protect the welfare of child￿n, and prevent family breakdown.
Our main activities include..
. One-tfrone bespoke support for families in the home or community.
Specific group5 for parents in difficult circumstances to attend with their pre-school children.
Courses for parents to improve their knowledge and strategies within their parenting role.
In addition, we recrnit, train and support a large team of volunteers who are central to some of these activities.
and provide invaluable additional support to other activities.
Public benefil
All our 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 to explain our principles of delivery, and the benefits
of our projects and services to enhance the lives of families facing a range of diificulties who live within
Harborough District. We also have an established Outcomes Measurement Framework throug￿ which we record
and report on how we recognise when these benefits have been achieved.
The trustees confirm that they have complied ￿'1th the requirements of section 17 of the Charities Act 201 I to
have due regard to the public benefit guidance published b), the Charity Commission for England and Wales.

Home-start South Leicestershire
Trustees, Report
Chair's Report
This year Home-start South Leicestershire (HSSL) has supported 148 families.
We have overcome some si￿LfIcant capacity challenges and changes this year for tnultiple reasons. Fortunately,
as ever, our team are adaptable and tenacious. Nicky Bell stepped up during the summer to manage the Family
Know-HoM' Project caseload and in September we appointed Emma Pickering as a 'support worker, to help with
the Family Know-How Project. Emma particularly focused on the Family Know-Hoiv course and has given
superb support with our recent volunteer recruitment. We were able to provide our Family Post Natal Illness
Course remotely to some parent5: despite being unable to deliver the full face to face course. In Deceinber we
bade farewell to Erika Luca5, Charity Administrator. who retired after 25 year5. We wish her a long and happy
retirement. In November we were delighted to appoint Kate Mbariti who ha5 settled brilliantly into this role.
This year, the charity has enjoyed several social events. Our 40th AGM in October featured guest speakers with
links to HSSL from our early days to the present. and a video, compiled by Erika, showing many Inemorable
moments from the last 40 years. In June we held the annual Volunteers, Celebration of Commitment which
acknowledges the fantastic work done by them with bespoke gifts for everyone to mark our 40th year. Our
thanks were reiterated at the Volunteers, Chrislmas Lunch in December. In July ￿e enjoyed glorious sunshine
for our Garden Open Event which marked the completion of the garden re-development project and a chance to
celebrate our 40th year. Thanks io those ￿'hO funded the project and to Naomi Teagles, our Marketing and
Communications Assistant. for her fantastic organisation of the day, enabling us to make new corporate and
community links. We continued to raise our profile attending local events and giving talks to local groups,
hosting Family Practitioners, Networking sessions and working in partnership with primary schools within the
Play-Full Families Project.
Mention should be made here that we have recently received a 'Multipl}' Aw'ard, from Leicestershire County
Council for the Family Know-How Healthy Lifestyles course. which helps familie5 learn how to budget, shop
and cook healthy mea15. We have a150 been awarded a number of Self-A5sessment badges by Home-start UK as
part of their quality assurance system, with particular praise for the quality of our Family Support. None of this
would be possible without Stella, our brilliant staff and volunteers.
Financially, we are grateful to all those who fund our work, to Stella Renwick, Charity Manauer and Lizzie
Keenan, Fundraising Assisthni. for their application effectiveness. to our Treasurer Rebecca Rusch and Fiiiance
Manager Charlotte Sandford for their financial acumen. Thanks also to the Board of Trustees for their support
and dedication in ensuring HSSL is in the best position io cary out its work.
So, a year of ups and do￿￿$ but it is said that overcoming challenges makes you stronger and it seems that
HSSL remains in a good position to focus on providing much-valued and effective support for local families
when it is needed.
Page 4

Home-start South Leicestershire
Trustees, Report
Our Activities and Service 202425
We continue to receive referrals from health visitors. family practitioners, other agencies, and froin 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 undersLand and develop healthy family lifestyles & routines which ensure their children have the best
opportunities to thrive physically and emolionally.
The Family Post Nalal Illnw Project - This project 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 farnily.
The Play-Full Families Project - We started our new project. which is funded for an initial 3 year5 from the
National Lottery Community Fund in June 2022. The project provides a response. using therapeutic play
techniques: to children affected by Adverse Childhood Experiences (ACES) or TM)e 2 Trauma (persistent
trauma, or as a result of a series of events or circumsiances. rather than a one-off traumatic incident) within the
primary school age range in Harborough District, ￿￿'here families need additiov]al help to support their child.
Covid-19 Period - Legacy of Alternative Services and Delivery Methods
We have continued to retain some of Ihe new developments from the covid-19 restriction periods. This includes
a Buddying Service, mai¢hing compaiible families with each other for ongoing peer support. We are also now
able to be flexible in iernls of our Family Posi Natal Illness course delivery, accommodatiiig virtual attendance
alongside face-tfrface attendance where necessary.
So we have retained elements of our 'Connect Toolbox,. especially the following elements..
Goods Deliveries
We continued to deliver many esseniial items to families throughout the year from the food banks, the hygiei)e
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-Ho￿, healthy lifestyles/cooking course the use
of the WhatsApp 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.
Buddying Service
This service continues to be a useful additional resource where familie5 Wlth SOTnething in corntnon are invited
to buddy totrether for meet ups or WhatsApp groups, with sthff involvemeni for the initial period of tiine to
ensure the relationship is mulually beneficial.
On-line Support and Inforn]ation
Our team continued to deliver on-line support primarily through Facebook with activity ideas and sources of
support regularly posted. Successful recruitment of a part time Marketing and Communications Assistant at the
end of the year has meant that the regularity of these posts has increased.
Page 5

Home-start South Leicestershire
Trustees, Report
Volunteer Involvement
There has been a significant level of volunteer involvement ￿1th1n Home-start South Leicestershire and
successful recruitment of an additional 5 volunteers in spring 2024. At the end of 2024-25 we currently have 45
family support volunteers (6 resting). l O Trustee volunieers. and l O additional volunteers in non-family support
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 recruited Ihrough a selective and vefted process and undertake a
comprehensive Course of Preparation training over 8 sessions.
We now incorporate the Solihiill Approach Foundation Certificate course (University Hospitals Binningham
NHS Foundation Trust) into our Course of Preparation as a requirement.
Volunteer supervision sessions were ongoing throu_ghout the year, in accordance with our Home-start UK
standards for frequency, and in addilion, we held an event in summer to celebrate and reward volunteers
involved - Volunteers, Week '"Celebration of Commitment" (13.06.94). We were also delighted to be able to
provide our Volunteer Christmas Lunch on I1.12.24.
Volunteers also received a ternily newsletter. An external newsletter has been created for wider supporters.
We do not anticipate any significant issues for our organisation in the coming year (2025-?6). We are hopeful of
being able to Continue our post-covid provision as we have done throughoui 2024-25 but being able to resort to
remote provision if necessary. We retain our two core services of the Family Post Natal Illness Project and the
Family Know-How Project, as well as being close to the end of the )-year funding timescale for the Play-Full
Families Project, which has proved a very successful addition to OUT work and we await a decision on funding to
extend the project period for a further 5 years.
Page 6

Home-start South Leicestershire
Trustees, Report
Financial review
Treasurer's Report
l am delighted to present my Treasurer's report for Home-start South Leicestershire for the period from 1st
April 2024 until ilst March 20?5. anoiher year where HSSL was able to deliver strong results despite a
turbulent wider UK economy. Total income of £iO1.007 was secured. after much hard fundraising work and the
continued generosity of our donors. Our in¢ome has reduced compared to last year, reflecting the continued
restrictions placed upon fundrnising applications and grnnt programmes which in ihe current econoinic
environment, continue to be oversubscribed as well as limiting in nature.
Our income continues to be made up of a wide range of grants and donations. most notable were grants from
The National Lottery Community Fund and Market Harborough & The Bo￿.denS Charity. Additional support
was also received from Harborough District Council and Leicestershire County Council through the Multiply
ATh'ard, all of which enabled the continuation of the vital projects in place
the 'Farnily Know How, and
'Family Post Natal Illness, projects. as ivell a5 the Play-Full Families project. Additionally, the County Council
Household Support Fund has enabled us to directly meet the food and wider essentials costs of families we help,
along with generous support from Market Harborough Twenty 12 Lions.
We are very grateful for the continued support and generosity from our local community, from our volunteers
gifting their time alongside the kindness of those involved in the fundraising and dona-tions which continued to
remain high for yet another year. Additional grants came from a wide range of Trusts and Foundations, and we
remain grateful for the unsolicited support from The Na Mokulua Charitable Trust, a local family Trust.
Generous local support has come from RS Components and Parkers Parts as well as Dorte Kjaerulff
Photography for another year running. who hosted "Bump Hour" events by photographing mums-to-be with
their bumps raising nearly £1,000. Local groups and organisations to thank this year include Theddingworth
Congregational Chapel. and Mark-et Harborough Golf Club.
Significant donations from individuals ¢ame from Mr & Mrs Taylor who have repeatedly supported us, and we
are always grateful to our regular monthly or one-off donors via our on-line donation route. Additional
donations were kindly received in Memoriam for John (Pip) Day. our fornier trustee. As always, we thank all
the funders, volunteers and donors for their support to achieve this.
Our accounts show a deficit of £10,347 for the year. which is inclusive of depreciation of our assets. This was an
expected deficit due to additional expenditure on staff capacity cover for 6 months. Our free (unrestricted)
reserves at 31 st March 2025 are just over £ I I 0.000. In 202512026 our budget is currently just over £330,000 due
to an anticipated continuation of our PlaJ'_Full Families Project. Excluding this ringfenced cost which is subject
to a successful award decision, the reserves reflect our aim of maintaining 6 months, general running costs.
Thi5, alongside a number of high value grant5 already secured for 2025126, mean5 we are a secure position at
the start of 2025-26 but with more fundraising required ihroughout the j'ear.
I would like to take this OPPOrtunity' to thank our Finance Mav]ager. Charlotte Sandford, for her continued
dedication to our Charity. l also want to thank Stella Renii'ick. our Charity Manager, and Elizabeth Keenan. our
Fundraising Assistant: for their continuing success in ensuring we meet our financial target5. Additionally,
thanks to our Marketing and Communications AssisthnL Naomi Teagles, in posi from December 2023, whose
work has aided the support we receive from individual donors.
Rebecca Rusch, Treasurer
Page 7

Home-start South Leicestershire
Trustees, Report
Policy on re3enYs
The Trustees review the charity's need for reserves regularly. in line with guidance issued by the Charity
Commission and Home-siart UK. We have agreed ihai funds should be set aside (these are 'free reserves ,
which exclude both restricted funds that we have been given for a specific purpose. our designated funds and the
value of our fixed assets, such as the property we own and our oifice equipment) to cover at least 6 months of
future ongoing resources expended, excluding the costs of any short-temi projects.
Small companies provision stalemenl
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
Page 8

Home-start South Leicestershire
Trustees, Report
Statement of Responsibilities
'[ he trustees Iwho are also the direLlots of I lome-ststt South l.eicestershi￿ for the purwses of company laI4'1
are resp()n%ihle for preparing the iru%iee%' reTKTrrt and Ihe finanLial %tstrmenLS in aLCI)rdanLe iwith appliLahle laii,
and United Kingdom Accounting Standards (United Kingdom Generall> .Iciepled Accounting Praclicel.
inLluding FRS 102 "The Financial R¢px)rting Siandard appliiable in the IIK and Republic of Ireland" The
report and accounts have been prepared in accordance iiith the pn)¥'isions in ihe Lomp2nie£ Act 21111h relaiing to
small companies.
c.ompany law rcquircs the trustce5 to prcparc linancial staicmcnts t-or cach Iinancial )"ear. Undcr coinpan) la￿."
th¢ tru5te¢s must not approl'c ihc financial statcmcnts unlcs5 thJ" arc satisfied that the). giiwe a truc and fair Vic￿.
of the siale of allairs of ihe ¢haritable ¢ompani" and of the incoming resources and applicaiion of resources:
including ils iniome and eKpendilure. of ihe charivdble compan). for ihai period. In p￿paring these financial
statements, the trustees are required to-.
select suitable accounting policics and appl!- them consislcntlN'
observe the methods and principles in (he Chariiies SORP=
make judgements and estimate5 that are reasonable and prudcnt=
state whether applicable accountino standards: comprising FRS 102 haN'e been followed: subject to an)
material departures disclosed and explained in Ihe financial statements= and
prepare the financial stsiements on the going concern basis unless il is inappropriaie to presume ihai the
charitable company N%'ill continue in business.
Thc trustCC5 arc rcswnsiblc for kccping propcr accounting rccords that can di5closc ￿7th rcasonablc accurac! at
any timc thc financial position of thc charitablc compan!" and cnablc thcm to cnsurc that thc financial statcmcnts
compl!, ￿'1th thc Companics Aci 2006. Tho" arc also rcsFK)nsiblc for safcguarding thc asscts of thc charitablc
company and hence l-or taking reg￿nable steps for ihe prth'ention and deteL'tion ol-fraud and other irregularities.
The trustees are resFrtinsible for the mainienance and integrin. of the corpornte and financial inforn)ation
in¥ludcd on the charitable companl's ii'ebsite. Lcgislation ooi'crning th¢ pr¢paration and disscmination of
financiic I statements mak. differ from leoislaiion in oiher jurisdictions.
2310912025
'I"hc annual rcport was approi.ed b). the In￿1¢¢5 of the charilv on .................... and signed on its bchalf bj.:
Judith Ann Hartland
TrL]siee
Pagc 9

Home-start South Leicestershire
Independent Examiner's Report to the trustees of Home-start South Leicestershire ('the
Company,)
Independent exalniner's report to the trustees of Home-start South Leicestershire ('the Company,)
I report to the charity trustees on my examinaiion ofthe accounts of the company lor the year ended J l March
2025.
Re5ponsibilitie5 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 requiremenls of the Companies Act 2006
('the 2006 Act ).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examination: 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 carrving out my
examination I have follom'ed the Directions given by the Charity Commission under section 145(5)(b) of the
2011 Act.
Independent examiner's Statement
Since the Company's gross income exceeded £?50.000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. l confirm that l am qualified lo undertake the examination because l am a member
and Fello￿. of the Association of Charity Independeni Examine￿. whi¢h is one of the listed bodies.
I have completed my examinaiion. I confim) thai no matters have come to my attention in conne¢tion with the
examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Company as required by section )86 of the 2006 Act; or
2. the accounts do not accord with those records- or
the accounts do not comply with the accounting requirements of section i96 of the 2006 Act other than any
requirement that the accounts give a 'trne and fail 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 charitles preparing their
accounts in accordance with the Financial Reponing Sthndard 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 attention
should be drawm in thi5 report in order to enable a proper understanding olthe accounts to be reached.
John O'Brien MSC, FAIA, FCIE, employee of Community Accounting Plus
Fellow of the Association of Charity Independent Examiners
Units l & 2 North West
41 Talbot Street
Nottinu
NGI 5GL
0611012025
Page 10

Home-start South Leicestershire
Statement of Financial Activities for the Year Ended 11 March 2025
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Total
2025
Total
2024
Unrestricted
Restricted
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investment income
58,506
866
58,506
231,668
2,410
8,423
49,698
287,217
2,019
9,178
230,802
2.410
Total income
70,205
230,802
iO1,007
348,112
Expenditure on:
Charitable activities
(43,155)
(?68.199}
(Jl I,)54)
(285,709)
Total expenditure
(4J,155)
{?68.199}
(311,J54)
(285,709)
Net incomel(expenditure)
Transfers between funds
27,050
(53,528)
(J7.397)
53,528
(10,347)
62,403
Net movement in funds
(26,478)
16,131
(10,347)
62,403
Reconciliation of funds
Total funds brought fonvard
278,922
110,780
J89,702
J27,299
Total funds carried forward
14
252,444
126,911
)79,355
J89,702
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for the period is shown in note 14.
The notes on pages 14 to 26 form an integral part of these financial statements.
Pagell

Home-start South Leicestershire
Statement of Financial Activities for the Year Ended 11 March 2025
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
These are the figures for the previous accounting period and are included for eomparative purposes
Unrestricted
Restricted
Total
funds
funds
2024
Note
Income and Endowmenls from:
Donations and legacies
Charitable activities
Other trading activities
Investment income
49,698
75)
2,019
9.178
49,698
287,217
2,019
9,178
286,464
Total income
61,648
286,464
348,112
Expenditure on:
Charitable activities
(46,110)
(239,599)
(285.709)
Total expenditure
(46,110)
(239,599)
(285.709)
Net income
46,865
Net movement in funds
46.865
Reconciliation of funds
Total funds brought fonvard
263,384
63,915
327,299
Total funds carried forward
14
278,922
10,780
389,702
The notes on pages 14 to 26 form an integral part of these financial statements.
Page 12

Home-start South Leicestershire
(Registration number: 05299096)
Balance Sheet as at 31 March 2025
2025
2024
Iyote
Fixed assets
Tangible assets
io
141,383
142,362
Curr¢￿t assets
Debtors
773
2511,445
.667
282,608
Cash at bank and in hand
251.218
284,27)
Creditors: Amounts falling due wrfhin one year
13
{13:246)
{J6,935)
Net current a55ets
2)7.972
247,340
Net assets
379.35)
389.702
Funds of the charity-
Restricted illeome funds
Restricted tunds
14
126,911
110,780
[lllrestricted income fulld5
Unrestricted funds
252,444
278,922
Total funds
14
379.-355
3%9.7n2
For the financial Vear endino 31 March 2025 the charitv ￿.3$ entiiled io e.¥emplion from audit under se¢lion 477
ot the Companies Act 2006 relating to small companies.
Directors, responsibilities:
-l-he members have not required the charit). to obtain 2n audit of its accounts for the vear in quesiion in
accordance ￿'ith seclion 476. and
Thc dircctor5 acknoii'lcdgc thcir rcsw>n5ibilitlC5 for compl1.ing ii-ith thc rcquirctncnt5 of thc Act with rc5pccI
to accounting record5 and thc prcparation of accounts.
These tinancial statements have been prepared in accordance H"ith the special prO￿ls1onS relating to companies
subjecl to the small companies regime within Part 15 of the Companie5 Act 2006.
The tinan¢ial statements on pages I I to 26 Il'e￿ approi'ed b). the iwstees. and authorised for issue on
2310912025
. and signed on their behalf b).:
Rebecca Rusch
Trustee
Thc notcs on pagcs 14 to 26 forni an In￿gra1 part uf thcsc financial statcmcnts.
Pagc 13

Home-start South Leicestershire
Iyotes to the Financial Statements for the Year Ended 31 March 2025
l Accounting policie5
Sumtnary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparaiion of these financial statements are set out below.
These policies have been con51Stently applied to all the years presente(L unless oiherwise stated.
Staten]ent of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities..
Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the
Financial Reporting Siandard applicable in the UK and Republic of Ireland {FRS 102)) (issued in October 2019)
(Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) and the Companies Act 2006.
Basis of preparation
Home-start South Leicestershire meets the definilion of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless othenvise stated in the relevant
accounting policy notes.
Going eoncern
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 tnake this assessment in respect of a period of one year from the date
of approval of the financial statements.
Exemption from preparing a cash flow slatelnent
Under the exemption available io smaller charities the Board of Trustees has chosen not to include a Statement
of Cash Flo￿.$ ithin the financial statements.
Income and endowments
Voluntary income including donations. gifts, 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 s￿￿1¢ient reliability-
Donalion5 and legocies
Donations are recognised when the charity has been notified in writing of both the amount and settlement date.
In the event that a donation is subject to conditions that require a level of perfomance by the charity before the
charity is entiiled to the funds. the income is deferred and not recognised until either those conditions are fully
met, or the fulfilment of those conditions is wholly within the control of the charlty 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 any conditions linked to the grants
have been met. Where perfonnance conditions are attached to the grant 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.
Page 14

Home-start South Leicestershire
Iyotes to the Financial Statements for the Year Ended 31 March 2025
Deferred income
Deferred income represents amounts received for fuiure periods and is released to incoming resources in the
period for ￿'hich, it has been received. Such income is only deferred when:
The donor specifies that the grant or donation must only be used in future accounting periods- or
The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Inve&lmenÉ income
Dividends are recognised once the dividend has been declared and notification has been received of the dividend
due.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable
settlement is required and the amount can be measured 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 on a basis consistent with the use of resources, with 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.
Chari¢able aclivilies
Charitable expenditure comprises those costs incurred by the charity in the delivery of it5 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.
Goi'ernment 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. Grant5 relating to revenue
are recognised in income over the period in which Ihe related costs are recognised. Grants relaling to assets are
r¢¢ognised over the expected useful life of the asset. Where part of a grnnt relating to an asset is deferred, it is
recognised as deferred income.
Pensions
The charity operate5 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 Statement of Financial Activities represent the
contributions payable by the charity, during the year.
Taxation
The charity 15 considered to pass the tests set out in Paragraph I Schedule 6 01 the Finav]ce Act 2010 and
therefore it meeis the definition of a charitable company for UK corporation tsx purposes. Accordingly, the
charity is poteniially exempi from taxation in respect of income or capital gains received within categories
covered by Chapter i Part I l of the Corporation Tax Act 201 O or Sectioii 256 of the Taxation of Chargeable
Gains Act 1992, to the extent that such income or gains are applied exclusivel}, to charitable purposes.
Tangible fixed assets
Individual fixed assets Costing £500.00 or more are initially recorded at cost, less any subsequent accumulated
depreciation and subsequent accumulated impainnent losses.
Page 15

Home-start South Leicestershire
Iyotes to the Financial Statements for the Year Ended 31 March 2025
Depreciation and amortisation
Depreciation is calculated so as to MTite off the cost of the asset. less its estimated residual value, over the useful
economic life of that asset as follows..
Asset class
Land and buildings
Depreciation method and rate
2 % per annum on cost
?5O/o per annuin on reducing balance
(fully depreciated when NBV falls lo £10
or below)
Other langible 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 transaciiov] price. They are subsequently measured at amortised cost
using the effective interest method. less provision lor impairment. A provi5iov] for the impairment of trade
debtors is established ￿'hen there is objective evidev]ce that the charity will not be able to collect all amounts due
according to the original ternis of the receivable5.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-terni highly liquid
investmen(s that are readily convertible lo 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 in the ordinary course of
business from suppliers. Accounts payable are classified as current liabilities if the charity does not haTre 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, thej. are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost
using the effective interest meth(Kl.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees, discretion in furtherance of
the objective5 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 for use in a particular area or for specific purposes, the use of which is
restricted to thai area or purpose.
Page 16

Home-start South Leicestershire
Iyotes to the Financial Statements for the Year Ended 31 March 2025
2 Income from donations and legacie5
Unrestricted funds
Designated
General
Total
2025
Total
2024
Donations and legacies-
Donations from companies, trusts
and similar proceeds
Grants, including capital grantS-
Government grants
Grants from other charities
13,648
28,483
42,131
26,448
7,000
9,375
7.000
9.375
7.000
16,250
44,8)8
i8.506
49,698
3 Income from charilable aclii'ities
Unrestricled
funds
General
Reslricted
funds
Total
2025
Total
2024
Sales & fees
Room hire
Sundry receipts
Grants and donations
200
200
300
449
lil
2JO,802
2JO,802
286,464
866
2JO,802
2J1,668
287,217
Page 17

Home-start South Leicestershire
Iyotes to the Financial Statements for the Year Ended 31 March 2025
4 Grants & donations
Unrestricted
funds
Restricted
funds
Total
The National Lottery Community Fund
The National Lottery Community Fund - Awards For
All
Leicestershire County Council
Market Harborough & The Bowdens Charity
NHS Leicester. Leicester & Rutland ICB- Getting
Help in Neighbourhoods Scheme
Platforn) Housing Community Chest
Wates Family Enterprise Trust
The Hedley Foundation
Co-op Local Community Fund
Hoivard Watson Symin(Fion Memorial Charity
Jubilee Foodbank
The Rotary Club of Market Harborough
Market Harborough Twenty 12 Lions
Groundworks UK
Harborough District Council
Na Mokulua Charitable Trust
National Cvrid Community Matiers Fund
Home-start UK - Cadent Gas "Centre for Wamlth"
Parkers Parts
The Mary Robertson Trust
RS Group
The Maud Elkington Charitable Trust
The Alchemy Foundation
The Hanley Trust
Sundry grants & donations
120,233
120,233
20,000
21,846
30,000
20,000
21,846
30,000
20.000
6.500
5.000
2,500
954
689
500
500
400
20,000
6,925
5,000
2,500
954
5,689
500
500
400
8.680
7,000
5,000
4,848
4,375
2,500
2,000
2,000
1,000
1,000
1,000
15,358
425
5,000
8,680
7,000
5,000
4,848
4,375
2.500
2.000
2,000
1,000
1,000
1,000
13,678
1,680
58,506
230,802
289,308
5 Ineome from other trading activities
Unrestricted
funds
General
Total
2024
Total
2024
Local fundraising and street collection income
2.410
2,410
2,019
2,410
2,410
2,019
Page 18

Home-start South Leicestershire
Iyotes to the Financial Statements for the Year Ended 31 March 2025
6 Investment income
Unrestricted
funds
General
Total
2025
Total
2024
Interest receivable and similar income-
Interest receivable on bank deposits
8,42)
9.178
7 Expendilure on charitable activities
UDreslricted funds
Designated
General
Restricted
funds
Total
2025
Total
2024
Insurance
Equipment, repairs & renewals
Activity & Group costs
Family costs
Governance & trustee
expenses
Independent examination
Home-start UK contribution
Rent & rates
Cleaning
Utilities
Property costs
Telephone & internet
IT, softivare & support
Fundraising, marketing &
promotional costs
Postage, printing & stationery
Wages, Nl & pension
Staff & volunteer costs
Depreciation
1,494
3,139
5,562
19,859
1,494
16,657
5.584
19.859
1,627
24,815
3,654
16,363
13,475
22
50
674
724
2,040
5,418
779
1,020
6,266
1,264
2,476
2,965
5,418
676
69
421
2.011
2,516
2,687
2,585
421
702
702
870
406
2,306
2,712
185
185
277
806
806
1,050
198,659
19,156
1,307
24,795
159
212,601
237,396
9,932
979
979
14,454
28,701
268,199
311,354
285,709
Page 19

Home-start South Leicestershire
Iyotes to the Financial Statements for the Year Ended 31 March 2025
8 Staff costs
The aggregate payroll costs were as folloivs=
2025
2024
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
210,407
10,6?0
16,369
170,055
8,007
13,924
237,396
191,986
The monthly average number of persons (including senior management team) employed by the charity during
the y.ear was as follows=
2025
2024
Average number of employees
12
12 (2024 - 11) of the above employees participated in the Defjned Contribution Pension Schemes.
Contributions to the employee pension 5cheme5 for the year totalled £16,369 (2024 - £13,924).
No employee received emoluments of tnore than £60,000 during the year.
The total employee benefits of the key management personnel of the charity were £39,803 (2024 - £37,420).
9 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any ￿MUneratIon from the charity during the
year.
No trustees have received any reimbursed expense5 or any other benefits from the charity during the year.
Page 20

Home-start South Leicestershire
Iyotes to the Financial Statements for the Year Ended 31 March 2025
10 Tangible fixed a55ets
Land and
buildings
Other tangible
rixed asset
Total
Cost
At l April 2024
195,081
43,236
2J8,317
At i l March 2025
195,081
43,2)6
238,317
Depreciation
At l April 2024
Charge for the year
56.565
95,955
979
979
At 31 March 2025
56,565
40.369
96,934
Net book value
At 31 March 2025
lJ8,516
2,867
141.38)
At J l March 2024
lJ8,516
142,362
I l Debtors
2025
2024
Trade debtors
Prepayments
98
675
1,056
611
1,667
12 Cash and cash equivalenls
2025
2024
Cash on hand
Cash at bank
332
250,113
60
282,548
250,445
282,608
13 Credilors: amounls falling due within one year
2025
2024
Trade creditors
Other taxation and social security
Other creditors
Accruals
Deferred income
2,365
3,275
656
3,010
2,142
8,127
2i,000
7,606
13.246
Page21

Home-start South Leicestershire
Iyotes to the Financial Statements for the Year Ended 31 March 2025
14 Funds
Balanee at
31 March
2025
Balance at I
April 2024
Incoming
resourees
Resources
expended
Transfers
Unreslrieted funds
General
General
134,880
56,557
(28,701)
(52,615)
110,121
Designaled
Environmental Action Plan
Improvements
Tech IT- Hardware &
Softivare Updates
Building and equipment
691
13,648
(13,475)
864
{913)
(FA)
142,362
76
(979)
141,383
76
Training
144,042
13,648
{14,454)
(913)
142,323
Total unrestricted fund5
278,922
{43,155)
{5),528)
252,444
Restricted funds
FKH Project- Home
Visiting
FKH Project - Groups
FKH Project- Course
FKH Project- MH Area
FKH Project
FKH Project - Lutterworth
PNI Project - MH Area
PNI Project
PNI Project - Course
PNI Project - Groups
PNI Project - Broughton
Astley
PNI Project - Home Visiting
Family Fund
Garden Project
Play-Full Families
Core - Tirnebound
571
11,954
{41,412)
29,097
210
10,014
5,555
48
11,846
511
(14,870)
(20,964)
6,990
201
15,099
30,548
28
(19,724)
(21,755)
19,696
21,743
(3,982)
2,457
(20,000)
12
555
20,000
20,000
(11,638)
1,374
29
31,776
12,689
(19,049)
{JO,524)
{12,952)
(22)
(75,289)
19,020
6,378
21.228
1.495
28,858
1,232
2,454
42,044
(77)
(5,903)
{30,000)
88,457
30,000
Total restricted funds
110,780
2iO,802
(268,199)
5i,528
126,911
Total funds
J89,702
)01,007
(311:J54)
379,355
Page 22

Home-start South Leicestershire
Iyotes to the Financial Statements for the Year Ended 31 March 2025
The transfer from the Core-Timebound fimd io various restricted fimds is to cover core costs incurred by these
projects.
The transfer from the "PNI Project - Groups" and "PNI Project" funds to the other PNI restricted funds is to
contribute to PNI related projects.
The transfer from the PlaJ'_Full Families fund is to cover the cost of the Marketing & Comms Assistant role.
The transfer from the Garden Project fund is to cover the cost of outdoor items purchased for use within Market
Harborough Groups.
The transfer from the General fund to various restricted funds is to contribute to core costs incurred by these
projects.
Page 2J

Home-start South Leicestershire
Iyotes to the Financial Statements for the Year Ended 31 March 2025
The specific purposes for which the fund5 are to be applied are as folloivs-
Building/Garden - 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 propert). and its conients in keeping with our environmental policy.
Tech IT - Hardware & Software Updales - Reserves ring-fenced to allow Home-start South Leicestershire
to keep our Tech up-lo-date.
Building and equiplnent {FA) - Fixed assets held to enable Home-StOrt South Leicestershire to function and
support the families of Harborough Disiri¢t.
Training - Reserves ring-fenced to support ihe cost of training staff & volunteers.
• FKH Project - Home Visiling - Funds iow'ards the cosls of our Family Know How Project, Home Visits -
helping families build a healthier and happier lifestyle- building confidence. skills and resilience, and helping
children thrive.
FKH Project - Groups - Funds towards the cost of running our Family Know How Project groups in Market
Harborough & Lutterworth.
• FKH Project - Course - Funds tom'ards the cost of running our Family Know How Project course twice a year
for 6 weeks - coverina- cooking healthy meals. roulines. play & the importance of physical activity.
FKH Project - Market Harborough Area - Funds towards the cost of running our Family Know How
Project in the Market Harborough area.
FKH Projeet - Funds toNI'ards the cost of running our Family Know How Project.
FKH Projeet - Lutterworth - Funds tow'ards the cost of running our Family Know How Project in the
Lutterw'orth area.
PLNI Project- Market Harborough Area - Funds tow'ards ihe Cost of running our Post Natal Illness Project in
the Market Harborough area - for families affected by Post Nathl Illness.
PLNI Project - Funding towards the costs of our Post Natal Illness Project. home visiting, groups and course -
helping families affected by Post Natal Illness who have a child under 5 years - aiding recovery, reducing
isolation and improving parenvchild relationships.
PNI Project- Course - Funding towards the costs of our 6 week course, held twice a year, to develop parent's
awaren¢ss and coping strategies related to posi-nathl illness.
PNI Project- Groups - Funds towards the costs of our Post Natal Illness Project groups in Market
Harborough &. Broughton Astley.
• PNI Project- Broughion Astlev - Funds lowards the costs of our Post Natal Illness Project in the Broughton
Astley area - for families affected by Post Natal Illness.
PNI Project- Home Visiting - Funding towards the cost of our Post Natal Illness Projecl Home Visits -
helping families affected by Post Natal Illness who have a child under 5 years - aiding recovery, reducing
isolation and improving parenvchild relationships.
Family Fund - Funding to assist our families in times of urgent need.
Garden Project - Funding for improvements to our back garden to make areas suitable for children and family
use. and to refurbish other areas.
Play-Full Families - Fund5 towards the cost of a pilot run of our new project which "Helps families play more
together" for families with school-aue children.
Core - Timebound - Funds received for Core costs, to be used by August 2024.
Page 24

Home-start South Leicestershire
Iyotes to the Financial Statements for the Year Ended 31 March 2025
Balance at I
April 2023
Incoming
resources
Resources
expended
Balance at 31
March 2024
Unreslrieled funds
General
General
107,285
(J3,94J)
134,880
Designa¢ed
BuildinglGarden - Maintenance
& Repair
Environmental Action Plan
Improvements
Tech IT - Hardware & Softiva
Updates
Building and equipment (FA)
Training
3297
(3,297)
6,885
110
(6,31H)
691
1,8)9
143,669
409
(926)
(1,)07)
913
142,362
76
156.099
110
(12,167)
144,042
Total unrestricted funds
263,384
61,648
(46,110)
278,922
Restricted
FKH Project- Home Visiting
FKH Project- Course
FKH Project- MH Area
FKH Project
FKH Project - Lutterworth
PNI Project
PNI Project - Course
PNI Project - Home Visiting
Family Fund
Garden Project
Play-Full Families
Core - Timebound
Infrared Heater fund
Watch Me Play Pilot
(14,902)
(10,462)
(16,298)
(17,75J)
(3,300)
(61,072)
571
4,996
15.480
10,014
5,555
48
17.801
3.300
45,785
19,269
555
3,982
555
21,228
1,495
2,553
34,779
30,000
31,863
11,285
5,622
79,886
30,000
8,116
(10,635)
(10,530)
(4,422)
(79,957)
740
1,353
34,850
(8,116)
(2,152)
2,152
Total restricted fund5
286,464
(239,599)
110,780
Total funds
327,299
348,112
(285,709)
389,702
Page 25

Home-start South Leicestershire
Iyotes to the Financial Statements for the Year Ended 31 March 2025
15 Analysis of net assets between fund5
Unrestricted
2025
Total funds
General
Designated
Restricted
Tanoible fixed assets
Current assets
Current liabilities
141,383
940
141,383
251 ?18
(li,246)
123,367
{li ?46)
126,911
Total net assets
110,121
142,J2J
126,911
J79,355
Unrestricted
2024
Total funds
General
Designated
Restricted
Tangible fixed assets
Current assets
Current liabilities
142,362
1.680
142,362
284,275
(J6,935)
148,815
{lJ,9)5)
133.780
(2),000}
Total net assets
134,880
10,780
389,702
16 Fees payable to independent examiner
During the period, the fees payable (excluding VAT) to the charity's independent examiner Community
Accounting Plus are anal)'sed as follow's=
2025
2024
Independent examination
Other flnancial services
1,200
340
280
1,630
1,540
17 Taxation
The charity is a registered charity and is therefore exempt from taxation.
18 Related partv tran5action5
There were no related party transactions in the year.
19 Charity status
The charity is a company limited by guarantee and consequentl}' does not have Share capital. Each of the
trustees is liable to contribute an atnount not exceeding £1 towards the assets of the charity in the event of
liquidation.
Page 26