||||Pages||
|---|---|---|---|---|
|Trustees'
Annual
Report|||2to6||
|Independent
Examiner's|Report||||
|Statement of FinancialActivities|||||
|Summary
Income and Expenditure||Account|||
|Balance Sheet|||10to|11|
|Statement ofCash flows||||12|
|Notes tothe Accounts|||13to|21|
|Detailed Statement of Financial Activities|||22to|24|
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|||||Unrestricted|Restricted|||
|---|---|---|---|---|---|---|---|
|||||funds|funds|Total funds|Total funds|
|||||2022|2022|2022|2021|
||||Notes|E|E|E|E|
|Income and|endowments|||||||
|from:||||||||
|Donations|and legacies|||53,190|297,793|350,983|329,714|
|Investments||||434||434|1,119|
|Other|||||||17,582|
|Total||||53,624|297,793|351,417|348,415|
|Expenditure|on:|||||||
|Charitable|activities|||61,142|235,652|296,794|242,645|
|Other||||11,446|29,932|41,378|52,240|
|Total||||72,588|265,584|338,172|294,885|
|Net gains on|investments|||||||
|Net income||||(18,965)|32,210|13,245|53,530|
|Transfers
between
funds||||(7,710)|7,710|||
|Net income before other||||||||
|gains/(losses)||||(26,675)|39,920|13,245|53,530|
|Other gains and losses||||||||
|Actuarial
Gains/(Losses)||on||||||
|defined benefit pension||||21,145||21,145|(1,428)|
|schemes||||||||
|Net movement
in funds||||(5,530)|39,920|34,390|52,102|
|ReconciTiation|offunds:|||||||
|Total funds brought forward||||319,149|(8,342)|310,807|258,705|
|Total funds carried forward||||313,619|31,578|345,197|310,807|
||||2022|2021|
|---|---|---|---|---|
||||E|E|
|Income|||350,983|347,296|
|Interest and|investment|income|434|1,119|
|Gross income forthe year|||351,417|348,415|
|Expenditure|||333,993|289,498|
|Interest payable|||237||
|Depreciation|and charges|for|||
|impairment|offixed assets||3,942|4,276|
|Total expenditure
for the year|||338,172|294,885|
|Net income|before tax for the year||13,245|53,530|
|Net income|for the year||13,245|53,530|
##
|Home-Start
Horizons
Balance Sheet
at 31March 2022|Home-Start
Horizons
Balance Sheet
at 31March 2022||||
|---|---|---|---|---|
|Company
No.
05352252||Notes|2022|2021|
||||6|6|
|Fixed assets|||||
|Intangible
assets||11|1,904|2,841|
|Tangible assets||12|3,224|5,841|
||||5,128|8,682|
|Current assets|||||
|Debtors||13|464|13,495|
|Investments||14|85,000|85,000|
|Cash at bank and|in hand||349,502|289,963|
||||434,966|388,458|
|Creditors: Amount
falling due within one year||15|(85,212)|(44,577)|
|Net current assets|||349,754|343,881|
|Total assets less current liabilities|||354,882|352,563|
|Net assets excluding|pension asset or liability||354,882|352,563|
|Defined benefit pension scheme liability|||(9,685)|(41,756)|
|Total net assets|||345,197|310,807|
|The funds ofthe charity|||||
|Restricted funds||16|||
|Restricted income|funds||31,578|(8,342)|
||||31,578|(8,342)|
|Unrestricted
funds||16|||
|General funds|||313,619|319,149|
||||313,619|319,149|
|Reserves||16|||
|Total funds|||345,197|310,807|
Home-start Horizon5
Balance Sheet
Trustee
03 October 2022
Page 11
##
||||2022|2021|
|---|---|---|---|---|
||||6|6|
|Cash flows from operating|activities||||
|Net income per Statement|ofFinancial Activities||34,390|52,102|
|Adjustments
for:|||||
|Depreciation
ofproperty,
plant and equipment|||3,005|2,877|
|Amortisation
ofintangible
assets|||937|1,399|
|Dividends,
interest and|rents from investments||(434)|(18,701)|
|Other gains/losses|||||
|Decrease/(Increase)
in|trade and other receivables||13,031|(12,860)|
|Increase
in trade and other payables|||8,563|18,416|
|Net cash provided
by operating
activities|||59,492|43,233|
|Cash flows from investing|activities||||
|Payments
for property,|plant and equipment||(388)|(3,646)|
|Payments for intangible|assets|||(4,240)|
|Dividends,
interest
and|rents from investments||434|18,701|
|Net cash from investing
activities|||46|10,815|
|Net cash from financing activities|||||
|Net increase
in cash and cash equivalents|||59,538|54,048|
|Cash and cash equivalents|at the beginning|ofthe year|374,963|320,915|
|Cash and cash equivalents|at the end ofthe year||434,501|374,963|
|Components
ofcash and cash equivalents|||||
|Cash and bank balances|||434,502|374,963|
||||434,502|374,963|
##
##
##
|Republic o|f Ireland
(FRS102)and the Companies
Act 2006.|f Ireland
(FRS102)and the Companies
Act 2006.|||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Change
in|basis ofaccounting
orto previous accounts||||||||||
|There has been no change to the accounting
policies (valuation
rules and method||||||ofaccounting)|||since||
|last year and no changes
have been made to accounts for previous years.|||||||||||
|Fund accounting|||||||||||
|Unrestricted
funds||These are available for use atthe discretion|ofthe trustees|||in furtherance|||of|the|
|||general objects ofthe charity.|||||||||
|Designated|funds|These are unrestricted
funds earmarked
by|the trustees|for particular|||purposes.||||
|Revaluation|funds|These are unrestricted
funds which
include|a revaluation||reserve representing|||||the|
|||restatement
ofinvestment
assets attheir market values.|||||||||
|Restricted|funds|These are available for use subject to restrictions
imposed||||by the donor||or|through||
|||terms of an appeal.|||||||||
|Income|||||||||||
|Recognition|of|Income is included
in the Statement of Financial Activities||||(SoFA) when|the||charity||
|income||becomes entitled to, and virtually
certain to receive, the||income and the||||amount of|||
|||the income can be measured
with sufficient|reliability.||||||||
|Income with related||Where income has related expenditure
the|income and|related expenditure||||||is|
|expenditure||reported
gross in the SoFA.|||||||||
|Donations|and|Voluntary
income received
by way of grants, donations
and gifts is included|||||||in the||
|legacies||the SoFA when receivable
and
only when the Charity has|||unconditional||||||
|||entitlement
to the income.|||||||||
|Tax reclaims on||Income from tax reclaims
is included
in the|SoFA atthe same time as the||||||||
|donations|and gifts|gift/donation
to which
it relates.|||||||||
|Donated services||These are only included
in income (with an|equivalent
amount
in expenditure)||||||||
|and facilities||where the benefit to the Charity
is reasonably
quantifiable,||||measurable||and|||
|||material.|||||||||
|Volunteer|help|The value ofany volunteer
help received
is|not included|in||the accounts.|||||
|Investment|income|This is included
in the accounts when receivable.|||||||||
|Gains/(losses)
on||This includes
any gain or loss resulting
from|revaluing
investments
to market|||||||value|
|revaluation|offixed|at the end ofthe year.|||||||||
|assets|||||||||||
|Gains/(losses)
on||This includes
any gain or loss on the sale of|investments.||||||||
|investment|assets||||||||||
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|3
Statement|of|Financial|A|ctivities - prior year||||
|---|---|---|---|---|---|---|---|
||||||Unrestricted|Restricted||
||||||funds|funds|Total funds|
||||||2021|2021|2021|
|Income and endowments|||from:|||||
|Donations|and|legacies|||53,713|276,001|329,714|
|Investments|||||1,119||1,119|
|Other|||||17,582||17,582|
|Total|||||72,414|276,001|348,415|
|Expenditure
on:||||||||
|Charitable|activities||||41,372|201,273|242,645|
|Other|||||7,743|44,497|52,240|
|Total|||||49,115|245,770|294,885|
|Net income|||||23,299|30,231|53,530|
|Transfers
between||funds|||(58,326)|58,326||
|Net income before||other||||||
|gains/(losses)|||||(35,027)|88,557|53,530|
|Other gains and losses:||||||||
|Actuarial
Gains||on defined||benefit pension||||
|schemes|||||(1,428)||(1,428)|
|Net movement|in funds||||(36,455)|88,557|52,102|
|Reconciliation|offunds:|||||||
|Total funds brought||forward|||267,047|(8,342)|258,705|
|Total funds carried||forward|||230,592|80,215|310,807|
##
##
|4|Income from|donations|and legacies|and legacies|||||
|---|---|---|---|---|---|---|---|---|
||||||Unrestricted|Restricted|Total|Total|
||||||||2022|2021|
||Donations
and gifts from||||230||230|52,804|
||individuals||||||||
||Revenue grants and||||||||
||donations
from non-public||||52,960|297,793|350,753|276,910|
||bodies||||||||
||||||53,190|297,793|350,983|329,714|
|5|Income from|investments|||||||
|||||||Unrestricted|Total|Total|
||||||||2022|2021|
||Bank interest|receivable||||434|434|1,119|
|||||||434|434|1,119|
|6|Other income||||||||
||||||||Total|Total|
||||||||2022|2021|
||||||||f||
||Other income|||||||17,582|
|||||||||17,582|
|7|Expenditure|on charitable||activities|||||
||||||Unrestricted|Restricted|Total|Total|
||||||||2022|2021|
||Expenditure|on charitable|||||||
||activities||||||||
||Defined benefit pension||||4,814|11,114|15,928|14,152|
||costs||||||||
||Family trips,|activities and||||12,283|12,283|8,377|
||group expenses||||||||
||Gross wages|and salaries|||51,928|201,014|252,942|217,363|
||Premises costs||||2,940|8,972|11,912|761|
||Governance|costs|||||||
||Independent|examiner's|fees||1,459|2,270|3,729|1,992|
||||||61,142|235,652|296,794|242,645|
||||||||Unrestricted|Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||2022|2021|
||Other interest payable|||||||237||237||
||Employee costs|||||||376|3,725|4,101|12,433|
||Motor and travel costs||||||||4,755|4,755|1,593|
||Premises costs|||||||734|2,243|2,977|12,122|
||Amortisation,|depreciation,||||||||||
||impairment,|profit/loss||on||||3,942||3,942|4,276|
||disposal offixed assets|||||||||||
||General administrative|||costs||||(244)|14,433|14,189|11,346|
||Legal and professional|||costs||||6,401|4,776|11,177|9,359|
|||||||||11,446|29,932|41,378|52,240|
|9|Net income|before|transfers|||||||||
||||||||||2022||2021|
||This is stated|after charging:|||||||f||E|
||Depreciation|ofowned||fixed assets|||||3,005||2,877|
||Amortisation|ofintangible|||fixed assets||||937||1,399|
|10|Staff costs|||||||||||
||||||||||2022||2021|
||Social security costs||||||||2,845||10,349|
||||||||||2,845||10,349|
||No employee|received emoluments||||in excess off60,000.||||||
||The average|monthly|number offull|||time|equivalent|employees|during the year was as follows:|||
||||||||||2022||2021|
||||||||||Number||Number|
||The average|number|of|part||||||||
||time staff employed||in the||||||10|||
||year|||||||||||
||The average|number|of|full||||||||
||time staff employed||in the|||||||||
||year|||||||||||
||||||||||14||12|
||The charity operates||a defined contribution||||pension|scheme, the|costs ofwhich are shown above.|||
##
|||Other|Total|
|---|---|---|---|
|Cost||||
|At 1April 2021||4,240|4,240|
|At 31March|2022|4,240|4,240|
|Amortisation|and|||
|impairment||||
|At 1April 2021||1,399|1,399|
|Amortisation|charge for the|937|937|
|year||||
|At31March|2022|2,336|2,336|
|Net book values||||
|At 31March|2022|1,904|1,904|
|At 31March|2021|2,841|2,841|
|Intangible
assets refers to software costs||||
##
|12|Tangible fixe|d assets||||
|---|---|---|---|---|---|
|||||Fixtures,||
|||||fittings &|Total|
|||||equipment||
|||||g||
||Cost or revaluation|||||
||At 1April 2021|||23,829|23,829|
||Additions|||388|388|
||At31March|2022||24,217|24,217|
||Depreciation|and||||
||impairment|||||
||At 1April 2021|||17,988|17,988|
||Depreciation|charge for the||3,005|3,005|
||year|||||
||At 31March|2022||20,993|20,993|
||Net book values|||||
||At 31March|2022||3,224|3,224|
||At 31March|2021||5,841|5,841|
|13|Debtors|||||
||||2022||2021|
||||f||6|
||Prepayments|and accrued income|464||13,495|
||||464||13,495|
##
|14|Current|asset investments|||
|---|---|---|---|---|
||||2022|2021|
||||f|f|
||Unlisted|investments|85,000|85,000|
||||85,000|85,000|
|15|Creditors:||||
||amounts|falling due within one year|||
||||2022|2021|
||||f|f|
||Accruals||10,129|10,202|
||Deferred|income|75,083|34,375|
||||85,212|44,577|
##
##
||||Incoming||||
|---|---|---|---|---|---|---|
||||resources|||At 31|
|||||Resources|Gross||
|||At 1April|(including
other|expended|transfers|March
2022|
|||2021|gains/losses)||||
||||E||||
|Restricted funds:|||||||
|Restricted income funds:|||||||
|Reaching Communities||(8,342)|60,812|(60,181)|7,710|(1)|
|Children
in Need|||19,305|(19,306)||(1)|
|Sport England|||44,482|(44,482)||0|
|LCC Early Help-Innovation|||||||
|Fund|||16,897|(11,264)||5,633|
|The Henry Smith Foundation|||74,987|(70,125)||4,861|
|NHS Charities|Together||27,563|(18,198)||9,364|
|2685 Leics Communities|||||||
|Fund Round3|||11,000|(11,000)|||
|Other funds,|f10,000 and||||||
|below|||42,748|(31,027)||11,721|
|Total||(8,342)|297,793|(265,584)|7,710|31,578|
|Unrestricted|funds:||||||
|General funds||319,149|74,769|(72,588)|(7,710)|313,619|
|Total funds||310,807|372,562|(338,172)||345,197|
##
|17|Analysis ofne|t assets between
funds||||
|---|---|---|---|---|---|
|||||Unrestricted||
|||||funds|Total|
|||||f|f|
||Fixed assets|||5,128|5,128|
||Net current assets|||349,754|349,754|
|||||354,882|354,882|
|18|Reconciliation|ofnet debt||||
||||||At 31|
||||At 1April||March|
||||2021|Cash flows|2022|
||||f|f|f|
||Cash and cash|equivalents|289,963|59,539|349,502|
||||289,963|59,539|349,502|
||Net debt||289,963|59,539|349,502|
##
##
##
|for the year ended 3|1Ma|rch 2022|||||
|---|---|---|---|---|---|---|
||||Unrestricte|Restricted|||
||||d funds|funds|Total funds|Total funds|
||||2022|2022|2022|2021|
||||E|E|E|E|
|Income and endowments||from:|||||
|Donations
and legacies|||||||
|Donations
and gifts|from||230||230|52,804|
|individuals|||||||
|Revenue grants and donations
from non-public
bodies|||52,960|297,793|350,753|276,910|
||||53,190|297,793|350,983|329,714|
|Investments|||||||
|Bank interest receivable|||434||434|1,119|
||||434||434|1,119|
|Other|||||||
|Otherincome||||||17,582|
|||||||17,582|
|Total income and endowments|||53,624|297,793|351,417|348,415|
|Expenditure
on:|||||||
|Charitable
activities|||||||
|Defined benefit pension||costs|4,814|11,114|15,928|14,152|
|Family trips, activities and group||||12,283|12,283|8,377|
|expenses|||||||
|Gross wages and salaries|||51,928|201,014|252,942|217,363|
|Premises costs|||2,940|8,972|11,912|761|
||||59,683|233,382|293,065|240,653|
|Governance
costs|||||||
|Independent
examiner's||fees|1,459|2,270|3,729|1,992|
||||1,459|2,270|3,729|1,992|
|Total ofexpenditure
activities|on charitable||61,142|235,652|296,794|242,645|
|Other expenditure|||||||
|Other interest payable|||237||237|1,111|
||||237||237|1,111|
|Employee costs|||||||
|Employer's
NIC|||376|2,469|2,845|10,349|
|Staff entertainment||||1|1|42|
|Staff recruitment||||145|145|199|
|Staff training||||357|357|1,843|
|Staff welfare||||753|753||
||||376|3,725|4,101|12,433|
|Motor and trave Icosts|||||||
|Travel and subsistence|||0|4,755|4,755|1,593|
##
##
|Detailed Statement of|F|inancial Activities|||||
|---|---|---|---|---|---|---|
||||0|4,755|4,755|1,593|
|Premises costs|||||||
|Rent|||734|2,202|2,936|11,770|
|Rates||||41|41|352|
||||734|2,243|2,977|12,122|
|General administrative||costs,|||||
|including
depreciation||and|||||
|amortisation|||||||
|Amortisation|||937||937|1,399|
|Depreciation
of Fixtures, fittings
Ik equipment|||3,005||3,005|2,877|
|Bad debts|||323|592|915|180|
|Bank charges|||17|3,028|3,045|2,405|
|General insurances|||0|1,830|1,830|1,656|
|Postage and couriers|||0|94|94|348|
|Software,
ITsupport|and related||||||
|costs|||(409)|4,659|4,250|2,211|
|Stationery
and printing|||0|632|632|418|
|Subscriptions|||(55)|901|846|1,031|
|Telephone,
fax and broadband|||(120)|2,697|2,577|3,097|
||||3,698|14,433|18,131|15,622|
|Legal and professional|costs||||||
|Accountancy
and bookkeeping|||1,024|128|1,152|706|
|Consultancy
fees||||3,480|3,480|2,400|
|Management
charges|||5,377|1,120|6,497|6,001|
|Other legal and professional|||||||
|costs||||48|48|252|
||||6,401|4,776|11,177|9,359|
|Total ofexpenditure
of|other costs||11,446|29,932|41,378|52,240|
|Total expenditure|||72,588|265,584|338,172|294,885|
|Net gains on investments|||||||
|Net income|||(18,965)|32,210|13,245|53,530|
|Transfers
between
funds|||(7,710)|7,710|||
|Net income before other|||||||
|gains/(losses)|||(26,675)|39,920|13,245|53,530|
|Other recognised gains and losses|||||||
|Actuarial
Gains/(Losses)||on|||||
|defined benefit pension||schemes|21,145||21,145|(1,428)|
|Other Gains|||||||
|Net movement
in funds|||(5,530)|39,920|34,390|52,102|
|Reconciliation offunds:|||||||
|Total funds brought forward|||319,149|(8,342)|310,807|258,705|