2023-03-31-accounts

Trustees' Annual Report			Pages 2to 6	Pages 2to 6
Independent Examiner's	Report
Statement of Financial Activities
Summary Income and Expenditure		Account
Balance Sheet
				10
Notes to the Accounts			11to	21

for the year ended 31March	2023
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
		2023	2023	2023	2022
	Notes		f	f	f
Income and endowments
from:
Donations and legacies		42,746	303,787	346,533	350,983
Investments		565		565	434
Total		43,311	303,787	347,098	351,417
Expenditure on:
Charitable activities		66,867	264,051	330,918	297,946
Other		15,763	70,644	86,407	40,226
Total		82,630	334,695	417,325	338,172
Net gains on investments
Net (expenditure)/income		(39,319)	(30,908)	(70,227)	13,245
Transfers between funds
Net (expenditure)/income before other gains/(losses)		(39,319)	(30,908)	(70,227)	13,245
Other gains and losses
Actuarial Gains on defined
benefit pension schemes					21,145
Net movement in funds		(39,319)	(30,908)	(70,227)	34,390
Reconciliation offunds:
Total funds brought forward		313,620	31,577	345,197	310,807
Total funds carried forward		274,301	669	274,970	345,197

				2023	2022
				f	f
Income				346,533	350,983
Interest and investment		income		565	434
Gross income for	the year			347,098	351,417
Expenditure				414,765	333,993
Interest payable				183	237
Depreciation and	charges	for
impairment offixed assets				2,377	3,942
Total expenditure	for the		year	417,325	338,172
Net (expenditure)/income			before tax
for the year				(70,227)	13,245
Net (expenditure	)/income for the year			(70,227)	13,245

Home-Start Horizons Balance Sheet at 31March 2023	Home-Start Horizons Balance Sheet at 31March 2023
Company No. 05352252		Notes	2023	2022
Fixed assets			f	f
Intangible assets Tangible assets		10 11	1,275 4,041	1,903 3,225
Current assets			5,316	5,128
Debtors Investments Cash at bank and	in hand	12 13	1,026 302,150	464 85,000 349,502
Creditors: Amount falling due within one year Net current assets		14	303,176 (27,348) 275,828	434,966 (85,212) 349,754
Total assets less current liabilities			281,144	354,882
Net assets excluding	pension asset or liability		281,144	354,882
Defined benefit pension scheme liability Total net assets			(6,174) 274,970	(9,685) 345,197
The funds ofthe charity
Restricted funds		15
Restricted income	funds		669	31,577
Unrestricted funds		15	669	31,577
General funds			274,301	313,620
			274,301	313,620
Reserves		15
Total funds			274,970	345,197

Fund accounting	Fund accounting	Fund accounting	Fund accounting
Unrestricted		funds		These are available for use at the 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 at their 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 FinancialActivities			(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 at the 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 of any 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		of	fixed	at the end ofthe year.
assets
Gains/(losses)			on	This includes any gain or loss on the sale of	investments.
investment		assets

company 3 Statement of	s a priv Financial	te company limited by guaran Activities -prior year	tee and consequently doe	s not have sha	re capital.
			Unrestricted	Restricted
			funds	funds	Total funds
			2022	2022	2022
Income and endowments		from:
Donations and Investments	legacies		53,190 434	297,793	350,983 434
Total			53,624	297,793	351,417
Expenditure on:
Charitable activities			61,142	235,652	296,794
Other			11,446	29,932	41,378
Total			72,588	265,584	338,172
Net income			(18,965)	32,210	13,245
Transfers between	funds		(7,710)	7,710
Net income before	other
gains/(losses)			(26,675)	39,920	13,245
Other gains and losses:
Actuarial Gains	on defined benefit pension
schemes			21,145		21,145
Net movement in funds			(5,530)	39,920	34,390
Reconciliation offunds:
Total funds brought	forward		319,149	(8,342)	310,807
Total funds carried	forward		313,619	31,578	345,197

				Unrestricted	Restricted	Total	Total
						2023	2022
	Donations individuals	and gifts from		1,721		1,721	230
	Revenue grants and
	donations	from non-public		41,025	303,787	344,812	350,753
	bodies
				42,746	303,787	346,533	350,983
5	Income from investments
					Unrestricted	Total	Total
						2023	2022
	Bank interest receivable				565	565	434
					565	565	434
6	Expenditure	on charitable	activities
				Unrestricted	Restricted	Total	Total
						2023	2022
	Expenditure	on charitable
	acti vities
	Defined benefit pension costs			5,606	14,254	19,860	15,928
	Family trips, activities and
	group expenses				6,468	6,468	12,283
	Gross wages and salaries			58,871	234,396	293,267	252,942
	Premises costs				4,649	4,649	11,912
	Governance	costs
	Volunteers	training		1,814	577	2,391	1,992
	HR Support	package		577	3,706	4,283	2,889
				66,867	264,051	330,918	297,946

					Unrestricted	Unrestricted	Restricted	Total	Total
								2023	2022
	Other interest payable					183		183	237
	Employee costs					10,493	17,115	27,608	4,101
	Motor and travel costs						8,948	8,948	4,755
	Premises costs						20,337	20,336	2,977
	Amortisation,	depreciation,
	impairment,	profit/loss	on			2,377		2,377	3,942
	disposal offixed assets
	General administrative		costs			2,072	16,687	18,759	14,189
	Legal and professional		costs			639	7,557	8,196	10,025
						15,763	70,644	86,407	40,226
8	Net (expenditure)/income before transfers
							2023		2022
	This is stated	after charging:					f		f
	Depreciation	ofowned	fixed assets				1,749		3,005
	Amortisation	ofintangible fixed assets					628		937
	Independent	Examiner's	fee				1,225		1,225
9	Staff costs
							2023		2022
	Social security costs						21,855		2,845
							21,855		2,845
	No employee	received emoluments		in excess	off60,000.
	The average	monthly number of full		time equivalent		employees	during the year was as follows:
							2023		2022
							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
							12		14

		Other	Total
Cost
At 1April 2022		4,240	4,240
At 31March	2023	4,240	4,240
Amortisation	and
impairment
At 1April 2022		2,337	2,337
Amortisation	charge for the	628	628
year
At 31March	2023	2,965	2,965
Net book values
At 31March	2023	1,275	1,275
At 31March	2022	1,903	1,903
Intangible assets refers to software costs

11	Tangible fixe	d assets
				Fixtures,
				fittings &	Total
				equipment
				f
	Cost or revaluation
	At 1April 2022			24,218	24,218
	Additions			2,565	2,565
	At 31March	2023		26,783	26,783
	Depreciation	and
	impairment
	At 1April 2022			20,993	20,993
	Depreciation	charge for the		1,749	1,749
	year
	At 31March	2023		22,742	22,742
	Net book values
	At 31March	2023		4,041	4,041
	At 31March	2022		3,225	3,225
12	Debtors
			2023		2022
			f		f
	Prepayments	and accrued income	1,026		464
			1,026		464

13	Current	asset investments
			2023	2022
				f
	Unlisted	investments		85,000
				85,000
14	Creditors:
	amounts	falling due within one year
			2023	2022
			f	f
	Accruals		11,098	10,129
	Deferred	income	16,250	75,083
			27,348	85,212

Movement in funds
			Incoming
			resources	Resources	Gross	At 31
		At 1April	(including other	expended	transfers	March 2023
		2022	gains/losses)
			E
Restricted funds:
Restricted income	funds:
Reaching Communities		(1)
Children in Need		(1)	26,240	(27,689)		(1,450)
Awards for All			10,000	(10,000)
The Henry Smith Foundation		4,861	60,000	(68,578)		(3,717)
Other funds, f1,000and
below		11,721	749	(11,254)		1,215
LCC Early Help-Innovation
Fund		5,633		(5,632)
Lottery Community
Fund-20164094			150,166	(152,953)		(2,787)
NHS Charities Together		9,364	36,750	(37,815)		8,299
NHS Mental Health	&
Wellbeing A631815-MIMS			19,882	(20,772)		(890)
Total		31,577	303,787	(334,695)		669
Unrestricted funds:
General funds		313,620	43,311	(82,630)		274,301
Total funds		345,197	347,098	(417,325)		274,970

Awards for All The Henry Smith Foundation NHS Mental Health 8 Wellbeing A631815-MIMS Analysis ofnet assets between funds
	Unrestricted	Restricted
			Total
	funds	funds
Fixed assets	5,316		5,316
Net current assets	275,329	499	275,828
	280,645	499	281,144

					At 31
			At 1April		March
			2022	Cash flows	2023
			f	f	f
	Cash and cash equivalents		349,502	(47,352)	302,150
			349,502	(47,352)	302,150
	Net debt		349,502	(47,352)	302,150
18	Related party disclosures
	Controlling	party

			Unrestricte	Restricted
			d funds	funds	Total funds	Total funds
			2023	2023	2023	2022
				f	f	f
Income and endowments		from:
Donations and legacies
Donations and gifts individuals	from		1,721		1,721	230
Revenue grants and donations from non-public bodies			41,025	303,787	344,812	350,753
			42,746	303,787	346,533	350,983
Investments
Bank interest receivable			565		565	434
			565		565	434
Total income and endowments			43,311	303,787	347,098	351,417
Expenditure on:
Charitable activities
Defined benefit pension costs			5,606	14,254	19,860	15,928
Family trips, activities and group expenses				6,468	6,468	12,283
Gross wages and salaries			58,871	234,396	293,267	252,942
Premises costs			0	4,649	4,649	11,912
			64,477	259,767	324,244	293,065
Governance costs
Volunteers training			1,814	577	2,391	1,992
HR Support package			577	3,706	4,283	2,889
			2,391	4,283	6,674	4,881
Total ofexpenditure activities	on charitable		66,867	264,051	330,918	297,946
Other expenditure
Other interest payable			183		183	237
			183		183	237
Employee costs
Employer's NIC			10,493	11,363	21,855	2,845
Staff entertainment			0	27	27	1
Staff recruitment				499	499	145
Staff training				991	991	357
Staff welfare				4,236	4,236	753
			10,493	17,115	27,608	4,101
Motor and travel costs
Travel and subsistence				8,948	8,948	4,755
				8,948	8,948	4,755
Premises costs

Home-Start Horizons	Home-Start Horizons
Detailed Statement of Financial Activities
Rent			20,162	20,162	2,936
Rates			174	174	41
			20,337	20,336	2,977
General administrative costs,
including depreciation and
amortisation
Amortisation		628		628	937
Depreciation of Fixtures, &equipment	fittings	1,749		1,749	3,005
Bank charges		2,196	5,487	7,683	3,045
General insurances		0	2,042	2,042	1,830
Information and publications			203	203	915
Postage and couriers			322	322	94
Software, ITsupport and costs	related		4,090	4,090	4,250
Stationery and printing		0	907	907	632
Subscriptions		0	1,109	1,109	846
Telephone, fax and broadband		(124)	2,527	2,403	2,577
		4,449	16,687	21,136	18,131
Legal and professional costs
Consultancy fees			520	520	3,480
Management charges		639	6,326	6,965	6,497
Other legal and professional			711	711	48
costs
		639	7,557	8,196	10,025
Total ofexpenditure ofother costs		15,763	70,644	86,407	40,226
Total expenditure		82,630	334,695	417,325	338,172
Net gains on investments
Net (expenditure)/income		(39,319)	(30,908)	(70,227)	13,245
Net (expenditure)/income other gains/(losses)	before	(39,319)	(30,908)	(70,227)	13,245
Other recognised gains and	losses
Actuarial Gains on defined
benefit pension schemes					21,145
Other Gains
Net movement in funds		(39,319)	(30,908)	(70,227)	34,390
Reconciliation offunds:
Total funds brought forward		313,620	31,577	345,197	310,807
Total funds carried forward		274,301	669	274,970	345,197