Charlty re8I5tratlon number 1107933 (England and Wale51 Comparny registration numbw 0519700Z HOME-START KNOW5LEY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
HOME-START KNOWSLEY LEGAL AND ADMINISTRATIVE INFORMATION Trustees S Denson P Kimmlns A Tattersall D Wilson K Romano (Appointed 25 November 20241 (Appointed 3 April 20251 IApk)ointed l August 10251 R Carroll L Dixon Secretary A ThompsDn Charlty number (England and Wale51 1107933 ompany number OS197002 Re815tEred offir• 55 Rup=rt Road Huyton Liverpool Merseyside L36 9T8 Indeper*dent examlner Mltchell Charleswonh SJite5 C,D,E. & F 14th Floor The Plaza 100 Old Hall Street Liverpool L39
HOME-START KNOWSLEY CONTENTS Pase Trustees, report Slatement ol trustees, re5PQll5ibilitie5 Independent examiner's ieport Statèmènt ollinancial adivitiès Balance sheet NDtes io the financial starements 4-19
HOME-START KNOWSLEY TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual rewrt and financial 5tatement5 for the year ended 11 March 2025. The financial statement5 have been prepared in accardance with the accounting policies set out in note I to the financial statements and cornply wiih the chariiy's governin8 document, the Companies Act 2006 and "Accounting 8nd Reportin8 by Charities.. Staiemeni of Rerurntnended Practice applicable to charities preparin8 theii accounts In arcordanc@ with the Financial Reportln8 Standard applicabl in the UK and Republic ot Ireland (FR5 1021" leffectlve l January 20191. Oblectlves and activltSe5 ome-St2rt Knowsley Is an Independent charity esrabllshed in ig99 to support struggling families wlth VDung chlldren across Knowsley. We offer a proven model of peer-led early help in the home to prevent cr sis and build family resillence. We airn to ensure that every parent has the support they need so their chilLlren have the best start in lite, including a sate, nurturin8 and srimulating environmenr to thrive in, reducing the risk of ACE) IAdversÈ cilldhood experiences). One of our organisation's strengths is the diverse range of services and support programmes we are able to oFfer throughout Knowsley. A5 an early intervention charitVJ we help laniilies to IIouii5h by 5upparting them to piioritise what they would like to achieve and put an Individual Support Plan in place rhat Is me8ninelul and Identih-es strateeies that will make Iifeiime chan8es lorall the family. We are a small team ol qualified, experienced st2ff and well-trained volunteers that provide tailored, ¢¢nfidential, and non-judEemental 5UPPOrt in the home anc wider community. Common issues are.. Low-leoel rnentBI health in children and adults. domestic abuse, care leaver5, isolation, manaEin8 childrer's behaviour, SEN supp)rt. parent-lnfant mental health support, hardship and Support To access spqciali5t asqnciqs,0.8. Porinatal MFntal Health Tqarn. Domq5tic ViolEnc9 Support Sqrvic05, Substance and Alcohol Misusg SuppDrt Servlce, CAB. health servlces, fjP's, educatlonal s¢ttlngs. and debi advlce. In addltlon to one-one support we clellver heahh & wellbeln8 courses, parent-lnfant mental he8llh support 8roups, SEN support 8roups, family activiti day5 durin8 School holiday5, parent and toddler 8roup5, rnindlulness Sessions and a project to SUPPOrt new dad5. We a150 have an In-house Counselllng Servlce. 11 Is the charity's misslon to reach seldom heard Knowsley lamllies. enablin8 them to eet the most approprlate help from the besi qualified ser%ice as quickly as P055ible, reducin8 the risk of ACES. Publi¢ benefit The tru5teES have paid due regard tQEuldance1s5ued by the Charlty Commi55IDn In de¢iding what?¢tlvitle5 the charity should undertake.
HOME-START KNOWSLEY TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2025 Achievemer and performance Sionificont octivities ond ochievements ogtsinsr ohje£tives Home-stèrt Knowsley has conrinued 10 respond to increasing and complex needs across the borough, oflering compa5sionaie, iailored support to famili@s navi8atin8 a wide range ol challen8es. Ourin8 the year. we received 499 referra15 and 5UPPOrted 1,548dlT4rt beneflclarles, reflecting the scale and reach Df our work. The closure cl Dad Matters Merseyside on 31st March 2024 marked the end ol a project that made a lasting impact across neonatal 5Pttinss. In its final year, the project supported over 500 dad5, offering vital eniotional and Practi1 5UPPOrt durin£ a ¥uliiorable time in their parentin6 journey. Our corÈ family support remained tentral to our misslon, with Individuallsed plans helping famlliÈs address Issues such as poor hDusin isolation. meTrtal and phy51tal health challengès, dome5tit abuse, hate trimè, poverty, and adult learninA difficulties. Thi5 ho115tlc approach continues to be a lifellne for manv. The Perinatal Project continued to develop across ihe area, v4ith strengthoned collaboration with gingin8 Mamas, enhancing our olFer of ernotlonal wellbeini, peer connection, and community-based 5UPPQrt tor mother5 during the perlnatal period. Thls work ha5 helped famllies access tlmely and appropriate support, reducSng isol¢rion and improving outcomes. The Ji8saw Project 8rew in response to hi8h dem8nd from neurodiveise farnille5, Saturday session5 were Increase¢ to 8 fortni8htly ofter, Frovidin8 much-needeij Etructure ind inclusive a(tivitieg at weekend5. We expanded our collaboration with The Sen50ry Hive, SENDIASS, and rhe 0-25 SEND Health Lead, deli%erlng Parent SEND OrDTrins initially ai Norihwood Family Hub and later extending to New Hutte and Hlll Top Children's Centres, Improvlng a¢¢esslbility and reach. Our counselling service for 3dult5 and children continued to provide vital ernotlonal 5yPPOrt, helplng indlvidu3Is bulld reslllence, proce5$ tiauna, and irnprove rneotal wpllbein8. The Service ha5 becDrne an essential parl of our offer, particularly as farnilie5 face increasiD8 pre55urÈs and reduced access to 5ratutory ment31 health services. Volunteer re(rultment raIned 3 key focu5. We dlver5ifled our tralnlng offer to include both In-person and online formats. makln volunteering more flexib and acce55ible. Over the year, we created 67 volunteer opportunities across home-visitin& group peer support, and 8ardening. We also hosted ccrporaie volunteer days. including.. QVC- Santa's Grotto 2nd garjen clear-up sierllng PlasierlNd- dellvery of food parcels and Chrlstmas glfts to famllies These partneishlps have strengthened communlty enB8Eemwt and brouEht addlilon81 lo¥ and support to famllle5, We continued to deliver Better Tosether c05t-ol-livinB support, providin8 essential iterns such a5 food, clothing, hy8iene product5, an blankets to families facing financial hardship. Thls support has been cruci31 in helping families maintain dignity and stability durins dlfficult tlmt5. Flfianclal ItW Total incoming rosourcÈs were É218 76212024.. £268,7951 Outgoin& expenditure toialled £296,77612024.. £323,985> regulting in a net deficit for the veèr of E78,01412024.. Delicit £55.1901. The Balance Sheet, which include5 the prcperty of £194,545, shows net a55et5 01 £310,287 a5 at 31 March 202512023.. E388,3011. Reservespolicv 11 is the pollty of the ¢harlty rhat unrestricred funds whlch have not been deslgnaied for a speclflc use should be maintalned at a level equivzlent to three month'5 operating cos15 £89,872. The trustee5 consider that reseNes at thi5 level will ensure that, in the event ol a 5i8nifiGant drop ID fundinsi thpy will be able to continup the Iharity'5 current adivitle5 whilE CQn5ideratiQn IS Biven to way5 ID which additional lunds may be raised. This l-vel of reserves has been maintained Lhroughout the year.
HOME-START KNOWSLEY TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2025 Slructure, 8overnan and mafia8ement The charity is a company limited by gu8r3ntee. incorporated in England and Wale5, thu Constitution dated 16 March 1999 and it was rpgi5tered èsa charity by the Charity Commissioners for all purposes on 30 November 20CK>. The charlty follows the policy and procedure5 5etout by the ratlonal organ15ation, Home-start UK, In doing $0 the Mana8ement Comtnlttee are 5Itisfied that systems are In place to mStSgate the Charity'sexposure to major rSsks. Llquldlty rlsk ID order to rnaintain liquidity tD ensure tht 5ulficient funds are available for ongoing Dpeiations and future developrnent5, thE charitv uses a mixture ol Ion8-term and 5hort-terFn debt lin3nce. Further delalls reaaidlng Ilquldlty rlsk can be found In the Statement ol a¢countln8 pollcie5 In the financial staiements. The irustees. who are also ihe dlrectors lor rhe purpose of ccfflpany law, and who seNed durin8 the year and up io rhe date ol Si8narure of Ihe financial 5tatement5 were.. S Den50n S Harri50n IResi£ned I qepternber 20251 IRe518ned 3 Aprll 202SI S Ferrer-valls P Kirnmins A Tatter5al D Wilson K Romano (Appointeo 25 November 2i>141 IAppolnte¢ 3 April 20251 (Appolnted l August 20251 L DIKon Recrultment ond oppolntment of tru5'.ees None of the Iru5tees hasany beneficial inreresr in the company. All Df ihetrustee5 are members ol the company and 8uarantee to ontribute £1 in the event of a wSndin8 UP. The trustees. report wa5 approved by the eoard of Trustees. S Den50n Trustee 20 November 2025
HOME-START KNOWSLEY STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The trustees. who are also the directors of Home-starr Knowsley for the purpose of company law, are responsible for preparing the Trusteès, Rèport and the finantial starements In 3tcordancÈ with applltable law and UnitÈd Kingdom Attounting Standards Iunited Kingdom tsenerally Accepred Accounting Practice). Company law require5 the trustees to prepare financial statements for ea-h financial year which Eive a true and lair view of the stste ol affairs of the charity and of the incornin8 resources and application of resources, including the Income and expendiiure, of the charitable company forthat year. In preparing these financial statements, the trustees are required to.. select sultable accountlng pollcie5 and then apply thern consistentlv., -observe the methods and principles in the Charities SORP,. - make judEements and estimates that are reasonable and prud2nt,' stale whether appllcab12 UK Accountln8 Standaids have been followed, subleci io any maierlal departures dlsclosed ano explalned In the financial staternents-, and prepare rhe financlal statemÈnts on the going concern basls Ljnless It Is Inappropriate to presume that the charlty will continue In epe(ation. The trustees >re responsible lor keeping adeouate accounting re¢ords that disclose w th reasonable accuracy at any time Ihe financial F051tion of the charity and enable them to ensure that the financial statements cornpty with the Cornpanie5 Act 2006. They ale also responslble for safe8uarOln8 ihe assets of the charity and hence for t8kln8 reasonable steps for the preventlon and deiecrlon of fraud and other irre8ularities.
HOME-START KNOWSLEY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOME-START KNOWSLEY I report to the trustees on my examination of ihefin3ncial statements of Home-start Knowsley Ithe charity) for the year ended 31 Marth 2025. Respon5iblllties and ba515 of report As the trustees of the charity land al Its dlrectors for the purpose5 Of company lawl, you are responsible for the preparation of the financlal siatements in accordance wth ihe requlrements of Ihe CompanÈs Aci 2006. Havin8 Satisfied myself that the finan¥ial 5tatement5 of the charity are not required ¢D be audited under Part 16 01 the Companies Act 2006 and are eligible for Independeni examination, I report in respect of my examination of rhe charity's financial statements carried cut under secrion 145 of the Charities Act 2011. In carrying out mw examlnation I have followed the Direttions given by the Charitv Commission under section 145lSllbl of the Charities Att 2011. Ihdeperndeni examlner'$st¥iement I have completed my exaTrination. I confirm that no matters have Come io my attention In connettlon wlrh ihe examination 8ivlng me cause to belleve that in any rnaterlal respect.. aicounting record5 were not kept in respect ol the charity a5 required by section 386 of the Companies Act 2006. thè finanelal stat•m•nts do not attthrd with thos• r•tnrds.' thr the fln2nclal 5tatement5 do noi comply wlth the accountlnB requlrements of 5ectlon 396 of the Companies Act 2006 other than ariy requirement the financial statements Éive a true and fair v*w, whi¢h is not a matter considered as part of an independent ex3rnination.' or the linaniial slatewents hove not been prepared in accordance %vith the methods and prlnciples ol Ihe Statement ol Rgcomm@nd@d Practic@ for accoLJnting and rpportinE bip charitlPS 3pplicabl@ to charities preparing thgir +inancial st31@ments in accordante wlth the Financial Reportln8 51andard app11cable in the UK and Ripublic of Ireland (FR5 1021. I have no concerns and have come acr95s no other matter5 In connectlgn wlth the eKamination towhlch ?tientlgn should be drawn In this report in order to enable a prcper undEf5tanding gl the finanEi315tatetnent5 to be reached. Mltthlll Charl•sworth Suites C,D,E, & F 14th Floor The Plaza 100 Old Hall Street L3 9QJ 20 N¢vomboi 2025
HOME-START KNOWSLEY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unresirkied Restrlcted Ttstsl Unrestrlcted Restrlcted Total fund5 funds funds fund5 2OZ5 ZOZ5 2015 ZQZ4 20Z4 2QZ4 Note5 Ih¢ome and endowmettts from.. Donations and legacies Investments Other Income 4,512 5,048 750 208,452 212,964 5.018 6,838 4,995 251.944 256.962 6.838 4.995 750 Total in¢ome 10,310 208,452 218.762 16,851 251,944 268.795 Expendlture on.. 102,367 194,409 296,776 77.548 246,437 323.985 Total ?xpendlture 102,367 194,409 296,776 77,548 246,437 323,985 N•t In¢ome/lexyndlturel and movement In fvnds 192,0571 14,043 178,0141 150,6971 5,507 155,J901 e¢onclllatlon of lund$: Fund balances at l April 2034 38Q,240 8,061 388,301 440,937 2,554 443,491 Furbd balances at 31 March 2025 288,183 22,104 310.287 380,240 8.061 388.301 The 5tatenieDt of financial activitie5 include5 all gain5 and105!es reco8ni5ed in the year. All incorne and expenditure derive from
HOME-START KNOWSLEY BALANCE SHEEr AS A T 31 MARCH 2025 2025 2024 Noies Fixed a55et5 Tangible assets li 205,485 213.012 Curr?nt assets DebtOTS 12 44.489 163.630 50.087 203,927 Cash at bank and In hand 208,119 177,7901 254,014 148,4831 Credltors.. am0untsfall1 due wlthln one year 14 Nèt turrent ass$ 130,329 205,531 Total a55ets kns current Ilablllt5•5 335,514 418,543 Credliors.. amounis falllNa after more ihan one y•ar 15 125,5271 130,2421 Net ass¢t$ 310,287 388.301 The fvnds of the ¢harlty Restricted income funds 17 22,104 8,061 Unrestricted funds- designated UnrestflEted fun¢$ general Unrestricted lunds 18 200,291 87,892 295,813 84,427 288,183 380.240 310,287 388.301
HOME-START KNOWSLEY BALANCE SHEEf ICONTINUEDI AS A T 31 MARCH 2025 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006. for the year ended 31 March 2025. The directors acknowledge their respDn5ibilitie5 lor complying with the re9uirements of the Companies Act 2006 with respect to accountlng rerords and the preparatlDn of flnancial statefflenl5. The members have not required the company to ak)tain an audit of it5 financial statements lor the year in question ir) accoidance with section 476. Ihese fInancl Statements have been prepared In accordance wlth the provlslons appllcable to companles sublect to the small companies re8ime, The financial stat•ments were approved by thè trustees on 20 November 2025 S Den50n Trustéè Company re8lstratlon number 05197002 IEn8lènd and Wales)
HOME-START KNOWSLEY NOTES TOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ountin8 pollcles Charfrty informatlon Home-start Knowsley Is a prlvate compan) Ilmited by guarantee in¥orporated in England and W31es. The reglstered offlce Is 55 Rupert Road, Huyton, Liwerpool, Merseyside, L36 gTB. Ll Bas15 of preparatlon The financial statements have been prepared in a¢torlan¢e with the chority's governing documertt, the Ctsmp3nles Att 2006, FRS 102 'The Financial Reporting Standaid applicable in the UK and Republic of Ireland and the Charities SORP"AccountinB and Reporting by Charities.. Staternent DI Recoended Piactice appliiable to charities preparin8 their account5 in £ccoréance with the Fillancial Reporting Standard applicable in the UK and Republicof Ireland IFRS 1021 The charity is a Public Benpfit Entity as defined by FRS 102. The charity has taken 3dvantage ol the provisions in SORP lor charitie5 not to prepare B ststement DI cash flows. Th* financial sratements aro prepared In sterlin8, which Is the luncrional currency ol the charlty. Monetary amounts in these flnanclal 5tatement5 are rounded to the nearest £. The financial staternents have been prepared under the historical c05t convention. The principal accounting policies adopted are set oul below. L2 Golni¢on¢erh At the time ol approvin8 the financial statement5, the tru5tee5 have a reasonable expectation that ihe charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adDPt the going concern basls tst accounting In preparin8 the Ilnanclal statem•nTS. L3 Charltablg fund6 Unrestricted fund5 are avallable for use at the dlscretlon ol the trustees In furtherance ol rhelr charitable objectlves. Re5tricied lund5 are subject to specific conditions by d?nors or gr3ntors a5 to how they may be used. The purposes and uses DI the re5trlcted funds are set out In the notes to the linanclal statements. Endowment funds are subjéct to speclflt condltlons bydonors thatthé tapltal must be malntalned by the charitv. L4 Income Income Is recognised when the charlty Is legally entitled to It after any performance condltlons have been met, the amounts ran be measur•d r•liablyi and it Is probablt that Incomè will bè rec•ivéd. Cash conation5 are reiDgnised on receipt. Other donBlions are recognised ance the chaiity ha5 been notified of the donatlDn, unless performante tondiiions require dÈfÈrral of the amount. Income tax rÈcoverable in relation tts donations received under Gift Aid or deeds of covenant 15 reco8nised at the time of the donaiion. Legacies are reco8nised on r£ceipt or otherwise if the charity has been nolilied ol an impending distribution. the amount is known, and receipt is expected. If rhe amcAJnt is nor kriown, the legacy 15 treated as a contingent asset.
HOME-START KNOWSLEY NOTES TOTHE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 Ac¢tsuntln8 policie$ Icontinuedl L5 Expendliure Expen4iture is recognised onee there is a le£31 or construdlve obligatlon to transfer e¢onomie benellt to 3 thlrd paity, it is probable that a transfer of econornir benefit5 will bE required in 5eltlErneDt, and the amDunt of the obligation can be measured Expenjlture Ss cla551fled by acnvity. The c0515 of ?ach acrivlty are rnade up ot the total of dlrecr cost5 and shared c05t5, including support costs Invdved in undertaking each activity. Direct cosrs attriburable to a single attivity are 8llocared directly ro that activiti, Shared costs which contribute to more than Dne activity and 5UPPOrt 10sts which are not attributsble to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the t)asls of lime speni, and deP.latIon charges are allocated on the portion of ttre asset'$ use. L6 TJn8lble fSxed asseis Tangible fixed assets are Inltlally measured at C05t and subsequently measured at C05t or valuation, net ol depreciaiion and anb impairrneni1055e Depreciation 15 reco8nised so a5 to write off the c05t or viluation of a55ets le55 their residual values over their useful live5 on Ihe following bases.. Fréehold land and bulldlNÉs Properly itnprovefftent5 2% Str318ht Ilne basls 2% 5trèi8ht line basis 15% ReducinB ba515 The gain or Ios5 arising on the disposal ol an a55et is determined a5 the diflerence betweenthe sale proceed5 and the cairying value ol the a$set, and is reco4nised in the statement ol Ilnancial 8¢tlvities. L7 Impaliment of Ilxed aet5 At each reportln8 end date, the charity reviews the carrying amaunts ol it5 tan8ible a55ets lo determine whether there is any indication that those assets have suffered an impairment10s5. If any such indication exists, the recoverable arnount of the a55&1 IS •ftimAi•fl In ard•r tn d•rprmlNp th• •xt•ni nf th• ImDAirm•ni IN% Ilf Anvl. L8 Cash Ind cash eg¥lvalenti C85h Ind cash equivalents include cash In hand, dep051ts held at tall wlth banks. other short.term liquld ir)vestments wlth original maturlties of three months or le55, and bank overdraft5. Bank overdrafts are shown wlthln bDrrowlnBS In current Iiabilitles. L9 Fln•n¢lal Instrum•nts The charity has elected to apply the provisions of Se¢ti)n 11 'Basic Financial Intruments' and Section 12'0ther Fin)ncial In5trument5155ue5' 01 FRS 102 tD all of it5 financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to Ihe contractual provisions of rhe Instrument. Fln¥ntial a55ets and IlabilltlE5 are r5et, with the net amounts presÈntÈd In the flnanclal statÈment5, when thEre 15 a legally enforceable right10 Set off the recognised atnouDtS the is an intention to settlE on a net basi5 Olto realise the asset and 10-
HOME-START KNOWSLEY NOTES TOTHE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 Ac¢tsuntln8 policie$ Icontinuedl 8osi¢fvrt4n¢ial assets Basic financial asset$, whl¢h include debtor$ 3nd cash and bJnk balances, are Initially measured at transaction prfce IneludSng tran5<tlQn CQ5t5 Ind are 5ub5equently cirried dt amorti5ed E05t Using the effeitive inteiE5t wethod unle55 the irrlnsernpnt con5ti-.utes a linarKing transattion, where the tran5artion is measured at the present value Of the future receipts discounted ata market rate of interest. Finanual assets classified as receivable within one year are not amortised. Bosleylnonclul Ilobllltles Ba51r. linanr.ial liabilitie.s. inrluding creditorg and bank loan5 Ire initially recogni5ed at transaction price unles5 the airangement consti-.utes a linaKin8 transaction, where the debt instrument is rneasured at the present'ialue Df the future payment5 dlseountd at a market rate of Int•rst, Financial Ilabilltits classlfied as payabl•within one yar art noi amortis•d, Debt in5trurnEnts are subsequently carried at amort15ed CD5t, U5inE the ellecti¥e interest rate method. Trade creditors are obli8atlons to Pay for 8oods or seryices th81 have been acqulred in the ordlnary course of operations from suppligr5. Amounts p3y3blo arB classiflod 35 current 113bllitips if payment is duo within ono Yoar orloss. If not. they aro prèspnted as nor-current liabilities. Trade creditors are reco8niseé ii)itlally at transaction prlce and subseouently measured at amortised cost Using the effective Interest method. Derecognltlon olflnuncfolllubllftles Fin3nci31 liabilities are dero8n1se when the charity's contractual obligations expire or ère di5char8Èd or cancelled. LIO Employ•• b•n•ffti Thé tost ol any unus•d hollday entltltm•nt Is retognisèd In the périod in whl¢h th• employeé's servlces are reeélved. Termination benefits are recognised imrnediately a5 an expense when the charity is dernonstr3bly committed to terminate the employment ol an ernployee or to provideterminatior, benefits. Lll Rltlrèmtnt benilSts Paymenl5 to defiiied contribution retiiernent benefit 5=hpmes £re char8ed as an expense a5 they fall due. IntDmBfrorn donations and le8acies Unr•sirkt•d funds 2025 R•strlrt•d funds 2025 Toi•l Unr•Str1d funds 2024 R•Jtrlct•d fund5 2024 Tot•1 202S 2Q24 DonatlDD5 and g1ft5 Grants 3,637 875 3,637 209,327 1,518 3,500 1,518 255,444 208,452 151,944 4,512 208,452 212.964 5,018 251.944 256,962 11
HOME-START KNOWSLEY NOTES TOTHE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 In¢ome from Investments Unrestrlcted fvnd$ 2025 Vnrestricled funds 2(24 Interest receivable 5,048 6,838 oiherln¢ome Llnr•strlct•d fvnds 2025 Vnre$trld(Rd fundg 2Q24 Other incorne 750 4.995 Eyy.ndlture. on crItable attlvltle.s Ch¥rltable expenditure 2025 Charllable expenditure 2Q24 Dirett tD$t$ Staff costs Famil¥ activlties and recreatlon Volunteer expenses Establ shment cos 198,016 36,279 1,563 9,739 212,795 48.795 3,738 10,Q23 245,647 275,351 Sh•r• of support ind qovtmance costs Is•• not• 6 support Goveriance 39,943 11,136 43,689 4,945 296,776 323,g85 Analy515 by lund Unre5tii¢ted lund5 Restrlcted funds 102,367 194,4Q9 77,548 246,437 296,776 323.985 12-
HOME-START KNOWSLEY NOTES TOTHE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 Support Costs allocated to adivlties 2025 2124 Depreciatlon affice expenses Printing. postage tnd stationarv Travel and subsistence Adveriising and promotion Legal and pralessional fee5 Repaiis and maintenance Cl*8nln8 InlEfp5t payable Bank charges 5undrv Goveriance cost5 7,528 4,055 890 7,923 5,339 817 10.733 34 13.659 623 7,912 2,618 2,405 2,649 1,042 77 7,394 2,014 2,390 2,905 525 Iry) 11,186 4,945 51,129 48.634 Analy5ed belween,. Charitable pxp@nditiir 51.129 48,684 2025 2Q24 Governance c05t5 cornprlse.. Audit fees Le8al and professional AGM Costs 2,300 7,6SO 1,236 2,1 2,680 165 11,186 4,945 Net mov•m•nr In funds 2025 2(24 The nel movemenr in funds Is Stated after charglnsllcredltlngl.. Fee5 payable for the independent examination ol the charity'5 financial statements Depreilation of ownéd rangiblÈ fikÈd assets 2,300 7,528 2,ICQ 7,g23 Trustee5 None of the trustees lor any person5 connected with theml recehied any remuneratlDn or benefits from the charity durlng the year. 13-
HOME-START KNOWSLEY NOTES TOTHE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 Employees The average monthly nurnber of employee5 durin8 theyear was.. 2025 2(24 Number Number Employment ttss 2025 2(24 Wa8es and salarles SocSal securlty cosrs Other pension cosr5 173,186 10.169 13.474 187.413 10,214 13.895 196,825 211.522 There were no ernployee5 whose annual rernuneratior was more than £60,000. R•muMr•¢lon of key m•n•8•m•ni p•rsonn•l The remuneration of key m?n38emenr personnel was as follows.. 2025 2Q14 A88regate cornpensatlon 48,460 47,382 Taxatlon The ctriarlty15 exempt from taxatlon on Its 3Ctlvltle% because all Its Income Is applled for chirltable purposes. 14-
HOME-START KNOWSLEY NOTES TOTHE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 TahRlble flxed asseis Frehold bnd4Trd PrOperiflxWSaThd fltti ImprowemeTht5 T¢M•I Cost At l Aprll 2024 178.356 86,306 73.040 337.?02 At 31 March 2025 178,356 86,306 73,040 337,7D2 Depreclatlon and irnpalrment At l Apiil 2024 39,197 27,353 1,726 58,139 124,689 Deprèclation chargod in the yÈar 3,567 2,235 7,528 At 31 March 2025 42,764 29,079 60,374 132.217 Carrylrn¥ arnount At 31 March 2025 135,592 i7,227 12.666 205,485 At 31 March 2024 139,159 14,9 213.012 DEbtors 2025 2QZ4 Amoynis falllng due wlthln one year: Tr•de debtors Other debtors 39,994 3,947 548 46,Qlg 3.501 567 Prepayrnents and accrued incotne 44,489 50,087 Loansand overdraft5 2025 2QZ4 B¥nk10sns 32,2S7 36,233 Payable within ¥eai- Payable alter one year 6,730 25,527 5,991 30.242 The long-term loans is o se¢ured mortgage by fixed charges over 5 years with interest rates at 396 plus base rate. 15-
HOME-START KNOWSLEY NOTES TOTHE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 Creditois: amounis falllng due within oneyear 2025 2Q24 Note5 Bank loans ij 6,730 1,234 9.073 60,753 5.991 1,079 7.446 Trade creditors Other treditors Accruals and deferred income 33,967 77,790 48,483 Crtdltors: amoun15 falllni dut aftèr mortthan onè y¢ar 2025 2Q24 NDt•s Bank loan5 13 25,527 30,242 R•tlr•m•nt b•n•lh s<h•m 2025 2QZ4 Dellned ¢onirlbution schemes Ch3rge to proh't or loss in respect ol defined contribution schemes 13,474 13,895 The charity operate5 a delln@d contribution penslon scheme for all qu311fylng employees. The assets of the scheme are held separaiely from those ol the charity in an indepencleniiy administered fund. 16-
HOME-START KNOWSLEY NOTES TOTHE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 17 Restritted funds The re5tiict2d fund5 01 the charity cornpri5e the unexpended balance5 01 donations and grant5 held Dn trust 5ubjea to Specific conditions by donor5 as to hovi they may be used. Al l Aprll 2024 Incomlng resour5 ResourcesAt JI March 2125 •xpended Big Loitery Re3chin8 Communities Steve Morgan Foundation KM8C- Bett$r To8ethor Liverp)ol One Northwood Together NHS Cheshire & Merseyside ICB Garfield Weston 2024 Erlt W(ight Charitablt Trust KMBC. SEN stronger Communltles Henry Smlth Charliv Cadent Masons- Dads Matter project UKSPF Fund 21,812 15,667 21,000 14,532 10,500 7,500 15,000 5,000 6,997 43,333 4,375 121,8121 116,6631 121.OQL)I 114.8311 110,9181 17,4981 IL5,0001 12,0881 110.3481 134.4371 17,5591 11,9171 17,6501 17,4191 17,4831 14.1381 13,6481 418 2.g12 1,351 8,896 1,191 4,375 1,917 7,650 14,000 Ic,000 4,138 3,648 Pears Grant 6.581 2.517 Jehn Moores Foundarion Hope for Chlldren LD PM ICB 8,061 208,452 1194.4091 22.104 Previ¢u5 year.. At I April 2023 Incomin Resourtt5At JI Marth 2Q24 expended re50ur£e5 Bi8 Lottery Reachlng C¢mmunities KMBC- Better Together NDrthwood Together KMBC- Shortbreaks erseyc3re NHS KMBC- SEN Stronger Communltles Big Lottery KYN Cadent 134,991 21,000 13,697 5,000 29,012 13,382 21,385 4,375 2,500 4,600 2,ODO 1134,9911 121,OODI 113,9861 15,0001 130,8601 112,0311 121,3851 707 418 1,847 1,351 4,375 Whitestuff - Ernpowering Wornen Grant CFLM Dad Matters Projeci Masons- Oad Matters Project 12,5001 14,60DI 1841 I,giG 2,554 251,9¢4 1246.4371 8.061 17-
HOME-START KNOWSLEY NOTES TOTHE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 17 Restri¢ted funds Icontinuedl The funder5', Bi8 Lottery R*athin8 Comrnunitips Ctsntributian towards coré ¢osts Steven Morgan Foundation- Contribution towards management salarie5 KDow51ey Metropolltan Borough Councll KMBC- Better Together- Hardshlp a5515tance Sunrisè Project- Big Lottery M2rseyside con50rtium pr?ject to assist to support farnilies with love level rnental health Northwood To8ether- Contribjtion towards 3 worker for 1.5 days per week in Northwood area Liverpool l- Contribution towards The Perinatal & Parent-lnlant Mental Health IPIMHSI Project KMBC- Shortbreak5- Contrlbution toward- The Ilg5aw Project ISENDI Merseycare NHS- Cheshlie & Mersey5ide Oad Matrerscoordlnator Januaiy- Oecember 23 KMBC- SEN Stronger Communitites- Contribution towards 18.5 SEND Suppoit Worker Know your nei8hbgur Bi8 Lottery- Contrlbutlon towards The Jlg5aw Project Cadent- To provide enerey savln8 resources ènd Co2 alarms to famllies WhiteStufl- Empowering Women grant CFLM - Contrlbutlon toward5 Dad Matters project Jan- March 24 Ma50n5- Contribution toward5 Dad Matters project Unre5trlcted funds The unrestrttted ftsnds of the charlty comprtse the unexpended halances of donatlons and grants which 3re not subject to speclflc condltlon5 by donors snd Brantors as to how thoy may be used. Thoso Include desl¥nated funds whlch havÈ been Ser aslde out of unrestrlcted funds by the trustees lor 5pe<ill¢ purp05es. At l April Z024 In¢omin8 resourtes Resources expended Transf¢r$At JI March ZQZS Proptrry (Asseisl Perinatal 5UPPOrt Designated Core Offer & Counselling 198,112 19,885 13.5671 194.545 2.552 117.3331 56,800 21,016 84,427 154.8341 119,7881 110,4121 1,966 1.228 87,892 DeslBn3ted SEN Prolect Gener31 funds 10,310 3,567 380.240 10.3JO 1102.3071 288.183 18-
HOME-START KNOWSLEY NOTES TOTHE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 Vnrestrirted funds Icontinuedl Prev5ous year: At l Aprll 2023 Incomlng resources Resource5 expended Tran5fersAt JI Mah 2C24 Property IAssetsl Perinatal Support Deslsnated Core Offer & Counselllng 203,405 46,L78 15.2931 L98.112 19,885 126,2931 60,000 40,000 9L,354 13,2WI 118,9841 129,0711 56.81K> 21,016 84.427 Desi8naled SEN Project Gener31 funds 16,851 5,293 44D.937 16,851 177,5481 380,240 Anatysls ol net assets between funds Unre5trl¢le lund5 Restrkted funds Totsl 2025 2025 2Q25 At 31 M•r¢h 2025.. Tan8ible assets 205,485 108,225 125,5271 205.485 L30,329 125,5271 22,104 288,183 22,104 310.287 Unrestrlcteé Restrbcted Totsl lunds funds 2024 2024 2Q24 At 31 March 2024.. Tangiblè assets 213,012 197.470 130.2421 213.012 205,531 130,2421 8,061 3go,240 8,061 288.3DI Related party tran5actlons There were no disclosable related party transactions diJring the ye)r12024- ncnel. 19-
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