AMENDED Charlty re$lstratlon number 1107933 Company registration number 05197002 (England and Wale51 HOME.START KNOWSLEY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ADIFU3WO 2111212024 COMPANIES HOUSE A21
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HOME-START KNOWSLEY LEGAL ANO ADMINISTRATIVE INFORMATION Tfvstees S Denson S Harrison S Ferrer-valls P Kimmins A Tattersall D Wilson (Appolnted 20 March 20241 Se¢retsry A Thompson Charlty number 1107933 Company number 05197002 Reglstered offlce 55 Rupert Road Huyton Llverpool Merseyside L36 9T8 Independent e¥•mlner Mitchell Charlesworth 3rd Floor 5 Temple Square Temple Street Liverpool Merseyside L2 5RH
HOME-START KNOWSLEY CONTENTS Page Trustees, report Independent examiner's report Statement of flnanclal activities 8alance Sheet Notes to the financlal statements 8-18
HOME-START KNOWSLEY TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their annual report and financial statements for the year ended 31 March 2024. The flnancial statements have been prepared in accordance with the accountln8 policies set out in note to the financlal Statements and comply with the charity's governing document, the Companies Art 2006 and "Accounting and Reporting by Charitie5.' Statement of Recommended Practice applicable to charltles preparing their account5 in accordance with the Flnancial Reporting Standard appllcable in the UK and Republic of Ireland IFRS 1021" leffective I january 20191. Oblertives ond adlvltles Home-start Knowsley Is an independent charlty establlshed In 1999 to support stru881ing famllles wlth youn8 chlldren acr055 Knowsley. We offer a proven model of peer-led early help in the home to prevent crisi5 and bulld family reslllence. We alm to ensure that every parent has the support they need so their children have the best start in life, includlng a safe. nurturin8 and stimulatlng envlronment to thrlve in, reducing the risk of ACES (Adverse chlldhood experience51. One of our or8anisation's strengths 15 the diverse range of services and 5YPPQrt programmes we are able to offer throu8hout Know51ey. As an early interventlon charily, we help farnllle5 to flour15h by supporting them to prioritlse what they would Ilke to achleve and put an Indlvidual Support Plan in place that Is meanln8ful and IdentSfles Str?te8ie5 that wlll make1Sfetime changes for all the family, We ore a small team of quallfled, experienced staff and well-trained volunteers that provlde tallored, confidential, and non- ludgemental support in the home and wider community. Common issues 3re.' Low.level mental health in children and advlt5, domestlc abuse, care leavers, Isolatlon, mana8in8 chlldren's behavlour, SEN support, parent-lnfant mental health support, hardshlp and support to access speclallst 38encles,e.8. Perlnatal Mental Health Team, Domestlc Violence Support Servlce5. Substance and Alcohol Misuse Support Servlce, CAB, health services, GP'S, educotional settlngs, and debt advice. In addStlon to one.one 5LlPPOrt we dellver health & wellbelng courses, parent.Snfant mental health support groups, SEN 5LlPPOrt 8roups, famlly Bctivily day5 during school holidays, parent and toddler 8roups, mlndfulness 5e551ons and a project to support new dads. We also have an In-house Counselllng Service. It is the charity's mlsslon to reach seldom heard Knowsley farnilie5, enabling them to 8et the most approprlate help from the best quallfied servlce as qulckly as p055ible, reducln8 the rlsk of ACES. Publlc benellt The trustees have pald due regard to guidance issued by the Charlty Commission In decldln8 whal actlvltles the charlty should undertake.
HOME-START KNOWSLEY TRUSTEES, REPORT IINCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achlevements and performance It has been another bysy year for Home.Stsrt Knowsley wlth the demand for our servlce ever increasing, Dad Matters expanded Into all neonatal Settings across Merseyside, supporting dads when they are at their most vulnera¥le and feelln8 helpless. We reached over 500 dads during the year as the project was bought to a close. The Perinatal project continues to grow, and demand Is hlgh. Strong relationships and training with speci31ist perinatal mental health has helped farnllies lo receive the correct Support as early as PQ55ible. The Jigsaw Project continve5 to be in high demond. The offer was increased to include monthly Saturday mornlng sessions for the family. This has proven really popular and hi8hlights that SEND families really stru88le on weekends where there is little routlne. Our core work, supportin8 families on a l-l basis through an individualised support plan has supported many people with varlous challenges. These include inadequate housing, Isolation. poor physlcal health, adult learning difficultles. poor mental health, domestl¢ violen¢e, hate ¢rlme, challen8ln8 behavlour and poverty. RecruStin8 and training volunteers this year has been extremely ¢hallen8in8, we are findin8 that people have less time to volunteer due to flnancial pressures. We have dlverslfled our trèlnlng to onllne and In.person in the hope that this will entlce more volunteers. We were fortunately awarded Better Together Hardshlp fundin8 to support our familles through the continued cost.of.Ilvln8 crlsls. We have been able lo asslst wSth food, clothSng, blankets, hyglene product5 and essentlals, whlch has been a hu8e help to our familles. Sourcing fundin8 to sustain our scheme has been my prlority and ha5 taken up most of my time this yÈar. There are le55 OPPOrtunlties and more organisations applying for the same pots of funding maklng it a very competitive market. Flnanclal revlew Total Incomln8 resources were £268,795 12023.. £249,167) Oulgoln8 expendlture totalled £323,98512023.. £276,967) resulting in a net deficlt for the year of £55,19012023.. Deficit £27,800). The Balance Sheet, whlch Includes the property, shows net a55ets of £388,301 as at 31 March 202412023.. £443,491). Reser¥es policy It IS the policy of the chority that unrestricted funds which have not been designated for a specific use should be maintalned at a level equivalent to three month's operatin8 Costs £89,872. The trustees consSder that reserve5 at this level wlll ensure that, in the event of a significant drop In funding, they will be able to continue the charivs current activitie5 while consideration15 given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. Stru¢tUTe, governance and management The charity 15 a company limited by guarantee, incorporated in England and Wale5, the Constitution dated 16 March 1999 and It was re81Stered as a charlty by the Charlty Comm155ioner5 foi all purposes on 30 November 2000. The charity follows the policy and procedures set out by the n3tional organisation, Home.Start UK, in doing so the Management Committee are satisfied that Systems are in place to miti8ate the charity's exposure to major risks. iiquldity risk In order to maintain liquidity to ensure that sufficient funds a available for ongoing operations and future developments, the charity uses a mlxture of lon8-term and short-term debt finance. Further details regarding liquidity risk can be found in the Statement of accounting policie5 in the financial statements.
HOME-START KNOWSLEY TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The trustees, who are also the directors for the purpose of company law. and who served during the year and up to the date of Signature of the financlal statement5 were.. C Kenny L Johnston S Denson S Harri50n S Ferrer.Valls P Kimmins A Tattersall D Wilson IResl8ned 31 January 20241 (Resigned 20 March 20241 (Appointed 20 March 20241 None of the trustees ha5 any beneflclal Interest In the company. All ol the trustees are members of the company and guarantee to contrlbute £1 Sn the event of a wlndlng up. The tru5tees' report was approved by the Board of Trustees. S Denson Trustee 14 November 2024
HOME-START KNOWSLEY STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The trustees, who are also the directors of Home-start Knowsley for the purpose of company law, are responsible for ppar1Thg the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accountlng Standard5 Iunited Klngdom Generally Accepted Accountin8 Practice). Company Law requires the trustees to prepare financial statements for each flnancial yeèr which give a true and falr vlew of the state of affairs of the charity and of the incoming resourtes and application of resources. including the income and expenditure, of the charltable company for that year. In preparlng these flnanclal statements, the trustees are requlred to.. select suitable accounting policies and then apply them consistently: observe the methods and prlnciples In the Charlties SORP,. make judgements and estlmates that are reasonable and prudent,. and prepare the flnanclal statements on the going ¢on¢ern basis unless It Is inappropriate to pre5urne that the charity will continue In operation. The trustees are re5ponslblÈ for keeplng adequate accountlng record5 that dlsclose wlth reasonable accuracy at any tlme the financial posltlon of the charity and enable them to ensure that the flnanclal statements comply with the Companle5 Act 2006. They are a150 responsible for safeguardin8 the assets of the charity and hence for taking reasonable steps for the prevention and detectlon of fraud and other irregularltles.
HOME-START KNOWSLEY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOME-START KNOWSLEY I report to the trustees on my examination of the financial statements of Home-start Knowsley Ithe charity) for the year ended 31 March 2024. Re5pon51bilitles and basls of report As the trustees of the charity land also Its dlrectors for the purposes of company lawl you are re5ponslble for the preparatlon of the financlal statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act). Having satlsflèd myself that the flnancial statements of the charlty are not required to be audited under Part 16 of the 2006 Act and are ellgible for independent examination, I report in respect of my examinatlon of the charity'5 financial statements carried out under section 145 of the Chorities Act 2011 Ithe 2011 Act). In carrying out my examination I have followed all the applicable Dlreclions given by the Charity Commission under sectlon 14515llbl of the 2011 Act. Independent examlner's 5taièment Slnce the charity's 8ross Income exceeded £250,000 your examlner must be a member of a body listed In sectlon 145 of the 2011 Act. I confirm that l am quallfled to undertake the examination because l am a member of ICAEW, which 55 one of the listed bodies. I havè completed my examlnatlon. I conflrm that no matter5 have come to my attentlon In connectlon wlth the examlnatlon glvin8 me cause to belleve that In any materlal respect.. accounting records were not kept in respect of the charity as required by se¢tlon 386 of the 2006 Act; or the flnanclal statement5 do not accord wlth those records,. or the financial statements do not comply wlth the accounting requirement5 of Section 396 of the 2006 Act other than anv requirement that the account5 give a true and fair view which Is not a matter considered as part of an Independent examination; or the flnanclal statements have not been prepared in accordance wlth the methods ènd princlples of the Statement of Recommended Practice for accountin8 and reporting by charlties applicable to charlties preparing thelr accounts In accordance with the Financial Reporting Stondard applicable in the UK and Republic of Ireland IFRS 1021. I have no concern5 and have come across no other matters in connection with the examination to whlch attention should be drawn in thls report In order io enable a proper understandin8 of the financial statements to be reached. Loulse Casey Mltchell Charlesworth 3rd Floor 5 Temple Square Temple Street Llverpool Merseyslde L2 5RH Dated.. 14 November 2024
HOME-START KNOWSLEY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestrlrted lunds Z024 Restricted funds 2024 Total Unrestrlcted funds 2023 Restrlcted funds 2023 Total Z024 2023 Notes Incorne and endowrnent5 from: Oonations and lega¢les Investments Other income 5,018 6,838 4,995 251,944 256,962 6.838 4,995 11,510 3,059 2,300 232,298 243,808 3,059 2.300 Totsl Income 16,851 251,944 268.795 16,869 232,298 249,167 Expendlture on: Charltable activities 77,548 246,437 323.985 42,191 234,776 276,967 Total expendlture 77,548 246,437 323.985 42,191 234,776 276,967 Net Incornel{expendltur•) •nd movement In funds 160,6971 5,507 155.1901 125,3221 12,478) 127,8001 Ae¢on¢lll•tlon of funds: Fund balances at l April 2023 440,937 2.554 443,491 466,259 5,032 471.291 Fund balances at 31 Mah 2024 380,240 8,061 388,301 440,937 2,554 443,491 The statement of financial actlvltles Includes all gains and 105ses recoBnlsed in the year, All Income and expenditure derive from continuin8 activities.
HOME-START KNOWSLEY BALANCE SHEET ASAT31 MARCH 2024 2024 2023 Note5 Fixed assets Tanglble assets li 213,012 220,935 Current assets Debtor5 Cash at bank and in hand 12 50,087 203,927 36,691 332,598 254,014 148,4831 369,289 1110,4391 Crndltors: amounts f•lllni due wlthln one ye*r 14 Net current assets 205,531 258,850 Tatal assets less current IlablSltles 418,543 479.785 Cr•dltors'. amount$ f•llln8 due •ft¢r more th•n one year 15 130,2421 136,2941 Net assets 388,301 443,491 The fund5 of the ¢harlty Restricted income funds Unrestrlcted funds 17 18 8,061 380,240 2,554 440,937 388,301 443,491 The company is entitled to the exemptlon from the audit requirement contained in sectlon 477 of the Companies Act 2006, for the year ended 31 March 2024. The dlrectors acknowledge their responsSbilities for complying with the requlrement5 of the Companies Act 2006 with respect to accountin8 re¢ords ènd the preparatlon of financlal statements. The members have nol requlred the company to obtain an audit of Its flnanclal statements for the year In questlon in accordance with section 476. These financlal 51aternent5 have been prepared In accordance with ihe provisions appllcable to companies subje¢t to the small companles regime. The financial statements were approved by the trustee5 on 14 November 2024 S Oenson Trustee Company re8lStration number 05197002 (England and Wales)
HOME-START KNOWSLEY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollcles Charity informatlon Home-start Knowsley is a prlvate company limited by guarantee incorporated in England and Wales. The reglstered office is 55 Rupert Road. Huyton, Liverpool, Merseyside, L36 9T8. 1.1 Ac¢ountln8 ¢onventlon The financlal 51atements have been prepared In accordance with the charity's (governing documentl, the Companle5 Act 2006, FRS 102 "The Financial Reportlng Standard applicable in the UK and Republic of Ireland" I"FRS 102.1 and the Charities SORP "Accounting and Reporting by Charlties.. Statement of Recommended Prnctice applicable to charlties preparln8 thelr accounts In accordance wlth the Financial Reportlng Standard applicable In the UK and Republic of Ireland IFRS 1021 leffectlve l January 20191. The charity is a Public Beneflt Entlty as defined by FRS 102. The charlty has taken advanta8e of the provisions in the SORP for charlties not to prepare a Statement of Cash Flows. The flnanclal statements are prepared In sterlin8* whlch 15 the functional currency of the charlty. Monetary amount$ In these financlal statements are rounded to the nearest £. The flnanclal $tatement5 have been prepared under the h15torlcal cost conventlon. The prlnclpal accountln8 poll¢le5 adopted are set out below. 1.2 Golni coniern At the tlme of approvln8 the Ilnanclal statements, the trustees have a reasonable expectatlon that the charity has adequate resources to continue In operational existence for the foreseeable future. Thu5 the trustees continue to adopt the 80in8 Concern basis of accounting in preparing the financial staternents, 1.3 ChJrltablt fund$ Unrestricted funds are avallable for use ot the discretion of the trustees in furtherance of their charitable objectives, Restrlcted fun(is are subject to speclflc conditions by donors or 8rantOf5 a5 to how they may be used. The purposes and Uses of the restrlcted funds are Sel out in the notes to the financlal statements. Endowment funds are sublect to specific condltlons by donors that the capltal rnust be maintalned by the charitv. 1.4 Income Income Ss recogni5ed when the charity is le8ally entitled to it after any performance condltlon5 have been met, the amounts tan be measured reliably, and It Is probable that Income wlll be recelved. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donatlon, unless performance conditions require deferral of the amount. Income tax recoverable In relation to donatlons received under Glft Ald or deeds of covenant Is recognlsed at the time of the donation. Legacies are recognised on receipt or otherwlse if the charity has been notified of an Impending dlstribution, the amount Is known, and receipt Is expected. If the amount is not known, the legacy Is treated as a contlngent asset.
HOME-START KNOWSLEY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollcles {Contlnuedl 1.5 Expendlture ExpendSture 55 recognised once there is a legal or constructive obllgatlon to transfer economlc benefit to a third party, It is probable that a transfer of economic benefits will be requlred In settlement. and the amount of the obll8ation can be measured reliatyly. Expenditure is cla55lfied by 3Ctivity. The costs of each actlvlty are made up of the total of direct costs and shared costs, includln8 support Costs involved in undertaklng each activity. Direct tosts attfibutable to a single activity are allocated directly to that activity. Shared c0515 which contribute to more than one activity and support costs which are not attrlbutab1e to a slngle actlvlty are apportloned between those actlvlties on a bas15 conslstent with the use of resources. Central staff costs are allocated on the basls of time spent, and depreciation charges are allocated on the portion of the sset's use. 1.6 Tan8lble flxed a55ets Tangible fixed assets are Inltially measured at Cost and subsequently measured at cost or valuatSon, net ol depreciation nd any lmpalrment105ses. Depreclation Is recognised so as to wrlte off the cost or valuation of assets less thelr residual values over their useful Ilves on the lollowln8 bases; Freehold land and buildings Property Improvements Fixtures and fittings 2% Straight line basss 2% Stralght Ilne ba51$ 15% Reducing basis The 8aln OT loss arlslng on the dlsposal of an asset Is determlned as the dlfference between the sale proceeds and the carryln8 value of the asset, and is reco8nised in the statement of financial activities. 1.7 Impalrment of flxed asset5 At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any Indication that those assets have suffered an impalrment loss. If any such indlcation exlsts, the recoverable amount of the asset Is estlmated in order to determine the extent of ihe impairment loss lif anvl. 1.8 Cash and ¢ash equivalents Cash and cash equivalents Include cash in hand, deposlts held at call wSth banks, other short-term liquld investments with original maturities of three month5 or les5, and bank overdrafts. Bank overdrafts are shown within borrowings In current liabilities. 1.9 Financlal lTrstruments The charity ha5 elected to apply the provislons of Section 11 'Basic Financial Instruments, and Sectlon 12 '0ther Finan¢ial Instruments Issues. of FRS 102 to all of its financlal instruments. Financlal instrument5 are recogni5ed in the charity's balance sheet when the charity becomes party to the contractual provi5ion5 of the In5trurnent. Financlal assets and liabillties are offset, with the net amounts presented In the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liabi15ty simultaneously.
HOME-START KNOWSLEY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policie5 IContlnued} 8aslcJ7nan¢lol assets Basic financial assets, which include debtor5 and cash and bank balances, are initially measured at transaction price in¢ludin8 transaction costs and are subsequently carried at amortlsed cost using the effective interest method unless the arrangement constitutes a flnanclng transactlon, where the transa¢tlon is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets ela55ified as rèteivable within one year are not amortised. 8q51¢llnanrlol Ilobllltles 8asic financial liabllities. Includlng creditors and bank loans are initlally recognlsed at transartion prl¢e unless the arrangement constitutes o financin8 transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of Interest. FlnancSal1Sabllitles classlfled a5 payable withln one year are not amort15ed. Debt instruments are subsequently carrled at amort15ed c05t, L151n8 the effectlve interest rate method. Trade credltors are obligation5 to pay for good5 Qr Services that have been acqulred In the ordinary course of operatlons from suppliers. Amounts payable are classified as current liabilities if payment is due wlthin one year or IÈs5. If not, they are presented as non.current Ilabilities. Trade credltors are reco8ni5ed Inltlally at transactlon prlce and subsequently measured at amortised cost uslng the effectlve interest method. Derecoqnltloft of Jlnonclol Ilabllltles Financlal liJbilitiÈs are derecognised when the charlty's contractual obli8atlons explre or are dlscharged or cancelled, 1.10 Employee beneflts The cost of any unused hollday entltlement Ss e08nIsed In the perlod In which the employee's servl¢es are recelved. Termlnatlon beneflt5 are recognised immediately a$ 8n expense when the ¢harlty Is demonstrably committed to termlnate the employment of an employee or to provlde termlnatlon beneflts. 1.11 Retlrement beneflts Payments to defined contrlbutlon retlrement beneflt schemes are ehar8ed as an expense as they fall due. Income from donatlon$ •rtd leia¢le$ VTrrestrlcted funds 2024 Restrlcted funds 2024 Tot•1 Unrestrlrted funds 2023 Restrlrted funds 2023 Total 2024 2023 Donations and gifts Grants 1,518 3,SOO 1,518 255,444 6,481 5,029 6,481 237,327 251,944 232,298 5,018 251,944 256,962 11.510 232.298 243,808 10-
HOME-START KNOWSLEY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from Investments Unrestrlrted Unrestrlcted funds funds Z024 2023 Interest recelvable 6,838 3,059 Other Income Unrestrlrted lunds 2024 Unreslrirted lunds ZOZ3 Other Sncome 4,995 2.300 Expendfture on charltable artlvttle5 CharSt•ble expendlture 2024 CharStable •xpendlture 2023 DSr¢¢t costi Staff costs Famlly artlvltles and recreatlon Volunteer expenses Establishment costs 212,795 48,795 3,738 10,023 173.477 45,261 4,999 5.417 275,351 229,154 Share of support and govern•n¢e ¢osts (see note 61 Support Governance 43,689 4.945 41.494 6.319 323,985 276,967 Analysls by fund Unrestricted funds Restricted funds 77,548 246,437 42.191 234.776 323,985 276.967 11
HOME-START KNOWSLEY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support tosts allocated to actlvilies 2024 2023 Depreciation Offlce expense5 PrSntSng, postage and statlonary Travel and subsistence Advertlsing and promotion Legal and professlonal fees Repairs ond maSntenance Cleanin8 Interest payable Bank charges 5undrv Governance cost5 7,923 5,339 817 13,659 623 7,394 2,014 2,390 2.905 525 100 4,945 8.317 3,767 1.289 io.soo 1.017 7.697 3.626 2.115 2.073 399 695 6,319 48,634 47,814 Analysed between: Charltable expenditure 48,634 47,814 ZOZ4 2013 Govern•nee costs comprlse: Independent examlnatlon fees Le8al and professlonal AGM Costs 2,100 2,680 165 2.070 3,900 349 4,945 6,319 Net movement In funds 2024 2023 The net movement In funds Is stated after chargingllcredltlngl: Fee5 payable for the Independent examination of the charity'5 financial statement5 Oepreciation of owned tangible fixed assets 2,100 7,923 2,070 8,317 Trustee5 None of the trustees lor any persons connected with them) received any remuneratlon or benefits from the charity durlng the year. 12-
HOME-START KNOWSLEY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Employees The avera8e monthly number of employees durln8 the year was,. 2024 Number 2023 Number Employment ¢osts 2024 2023 Wages and salarles Soclal securlty costs Other pension costs 187,413 10,214. 13,895 150.245 9,871 11.494 211,522 171,610 There were no employees whose annual remuneratlon was more than £60,000. Remuneratlon of key m•na8ement personnel The remuneration of key management personnel was as follows.. 2024 2023 A88re8ate compensatlon 47,382 39,417 10 Taxatlon The charltybs exempt from tsxation on Its actlvltles because all Its income is applled for f harltable purposes. 13-
HOME-START KNOWSLEY NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 11 Tanilble flxed assets Freehold land Property and bulldlny Improvemems Flxturts and Ilttln8s Totsl Cost At l April 2023 178,356 86.306 73,040 337,702 At 31 March 2024 178,356 86,306 73,040 337,702 Depreclatlon and Impalrmenl At l Aprll 2023 Depreciation char8ed Irb the year 35,630 3,567 25.627 1.726 55,510 2,630 116,767 7,923 At 31 March 2024 39,197 27.353 58,140 124,690 Carryln8 amount At 31 March 2024 139,159 58,953 14,900 213,012 At 31 March 2023 142,726 60,679 17,530 220,935 12 Debtors 2024 2023 Amounts lalllnl due wlthln one year: ' Trade debtors Other debtors Prepayments and accrued Income 46,019 3,501 567 17,647 15,429 3,615 50,087 36,691 13 Loans and overdr4ft5 2024 2023 Bank loans 36,233 38.203 Payable within one year Payable after one year 5,991 30,242 1,909 36,294 The long.term loans Is a secured mortgage by fixed charges over 5 years with interest rates at 3% plus base rate. 14
HOME-START KNOWSLEY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 Creditors: amounts fallln8 due wlthln one year 2024 1023 Notes Bank loans Trade creditors 13 5,991 1,079 7,446 33,967 1,909 1,337 22,433 84,760 Other creditors Aecrua15 ènd deferred Income 48,483 110,439 15 Credltors: amounts f•llln8 du• aftei marn th•n one year 2024 2023 Notes Bank loans IJ 30,242 36,294 16 RetSremeTrt beneflt schemes 2024 ZO23 Deflned contrSbutlon schemes Charge to profit or loss in respect of defined contributlon schemes 13,895 11,494 The charity operates a deflned contributlon penslon Scheme for all qualifylng employees, The assets of the scheme are held separately from those of the charity in an independently administered fund. 15-
HOME-START KNOWSLEY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Restrlrted funds The restricted funds of the charlty comprise the unexpended balances of donations and 8rant5 held on trust subject to speclfic condltlons by donors as to how they may be used. At l Aprll 2023 Incomlni re50ur¢¢s Resources expended At 31 March 2024 Blg Lottery Reachlng Communlties KM6C- BetteT Together Northwood Together KM8C- Shortbreaks Mer5eycare NHS KMBC- SEN Stron8ef Communities 818 Lottery KYN Cadent Whbte Staff - Empowetlng Women Grant CFLM . Dad Matters Project Masons- Dad Matters Project 134,991 21,000 13,697 5,000 29,013 13,382 21,385 4,375 2,500 4,600 2,000 1134,9911 121,0001 113,9861 15,0001 130,8601 112,0311 121,3851 707 418 1,847 1,351 4,375 12,51X)I 14,6001 1841 1.916 2,554 251,944 1246,4371 8,061 Prevlous ye4r: At l Aprll 2012 Incomlni resources Resources expended At 31 March 2023 818 Lottery Reachin8 Communitie5 Steve Morgan Foundation KMBC- Better To8ether Sunrise Prolect Northwood Together Liverpool I KMBC- Shortbieaks Merseycare NHS 114,056 37,175 16,500 35,139 9,802 1114,0561 137,1751 116,5001 135,1391 19,0951 15,0331 14,9881 112,7901 707 5.033 4,988 14,637 1,847 5,032 232,298 234,776 2,554 16-
HOME-START KNOWSLEY NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Restrlcted funds Iconlinuedl The funders: 818 Lottery Reachin8 Communities- Contributlon towards CO costs Steven Morgan Foundation - Contribution toward5 management salaries Knowsley Metropolltsn 8orough Coun¢ll KM8C- Better Together - Hardship asslstance Sunrlse Proje¢t- Bi8 Lottery Merseyside consortium project to assSst to SUPPOrt families with love level mental health Northwood Together. Contrlbutlon toward5 a worker for 1.5 days per week In Northwood area Liverpool l - Contrlbutlon towards The Perinatal & Parent-lnfant Mental Healrh IPIMHSI Project KMBC- Shortbreaks. Contrlbution towards The Jl85aw Project ISENDI Merseycare NHS . Cheshlre & Merseyside Dad Matters Coordinator January- December 23 KM8C - SEN Stronger Communitite5 - Contrlbutlon towards 18.5 SEND Support Worker Know your nelghbour Big Lottery- Contribution towards The Ji85aw Project Cadent . To provlde energy savSn8 resources and Co2 alarms to famllles Whlte Stuff - Empowering Women grant CFLM - Contrlbutlon towards Dad Matters project Jan- March 24 Mason5- Contribution towards Dad Matters project 18 Unrestrl¢ted funds The unrestricted funds of the charlty comprlse the unexpended balances of donatlons and grants whlch are not suble¢t to specific conditions by donors and grantors as to how they may be used. These include desi8nated funds which have been set aside out of unrestrlcted funds by the trustees for 5pe¢ific purposes. At l Aprll 2023 Incoming resoUe$ Resources expended Transfers At 31 March 2024 Property (Assets) Perinatal support Desi8nated Core Offer & CounsellSng De51gnated SEN ProlÉ¢i General funds 203,405 46,178 15,2931 198,112 19,885 126,2931 60,000 40,000 91,354 13.2001. 118.9841 {29,0711 56,800 21,016 84,427 16,851 5,293 440,937 16.851 177,5481 380,240 17-
HOME-START KNOWSLEY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 18 Unrestri¢ted funds Icontlnued) Prevlous year: At l Aprll 2022 Incomlni resources Resourc•$ expgnded Transfers At 31 March 2023 Property (Assets) Perinatal support Designated Core Offer & Coun5elllng Designated SEN Project General funds 208,698 80,000 15,2931 203,405 46,178 133,8221 60,000 40,000 77,561 60,000 40,000 91,354 16,869 18,3691 5,293 466,259 16,869 42,191 440,937 19 Analysls of nel assets b•tween fund$ Unre5trl¢ted funds 2024 Restrlcted lund5 2024 Tot•1 ZOZ4 At 31 M•rch 2024: Tangible assets Current assetsllliabllitlesl Lon8 term liabilitles 213,012 197,470 130,2421 213,012 205,531 130,2421 8,061 380,240 8,061 388,301 Unrestrlrted funds 2023 Restrlcted funds 2023 Total 2023 At 31 March 2023: Tangible asset5 Current 355et511liabilltle51 Long lerm liabilitie5 220,935 256,296 136.2941 220,935 258,850 136,2941 2,554 440,937 2,554 443,491 20 Related party transactlon5 There were no disc105able related party transactions durin8 the year12023- none). 18-