2023-03-31-accounts - Home-Start Flintshire

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		Page
Report ofthe Trustees	1	to	5
Report ofthe Independent Auditors	6	to	8
Statement ofFinancial Activities
Balance Sheet	10	to	11
Notes to the Financial Statements	12	to	21
Detailed Statement ofFinancial Activities	22	to	23

			f	or the ear e	nded 31 March	2023
							2023	2022
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
				Notes	5	f	f
INCOME AND	ENDOWMENTS		FROM
Donations and	legacies				5,393	231,137	236,530	277,480
Other trading activities					2,154		2,154
Investment income					447		447	196
Total					7,994	231,137	239,131	277,676
EXPENDITURE	ON
Charitable activities
Premises costs						22,463	22,463	8,526
Staff costs					(2,511)	212,952	210,441	193,329
Office expenses					930	28,293	29,223	10,494
Activities expenses					542	5,503	6,045	10,256
Family activities					529	5,643	6,172	19,055
Depreciation					1,090	4,818	5,908	5,204
Other						10,577	10,577	25,974
Total					580	290,249	290,829	272,838
NET INCOME/(EXPENDITURE) Transfers between funds				14	7,414 ~52,163)	(59,112) 52,163	(51,700)	4,838
Net movement	in funds				(44,749)	(6,951)	(51,700)	4,838
RECONCILIATION		OF FUNDS
Total funds brought		forward			168,280	24,441	192,721	187,883
TOTAL FUNDS	CARRIED FORWARD				123,531	17,490	141,021	192,721

				2023	2022
		Unrestricted	Restricted	Total	Total
	Notes	funds	funds	funds f	funds 6
FIXEDASSETS
Tangible assets	10	160	9,902	10,062	12,312
CURRENT ASSETS
Debtors	11	4,338	1,520	5,858	5,209
Cash at bank and in hand		120,016	48,895	168,911	191,533
		124,354	50,415	174,769	196,742
CREDITORS
Amounts falling due within one year	12	(924)	(42,828)	(43,752)	(9,451)
NET CURRENT ASSETS		123,430	7,587	131,017	187,291
TOTAL ASSETS LESSCURRENT	LIABILITIES	123,590	17,489	141,079	199,603
PENSION LIABILITY	15	(58)		(58)	(6,882)
NET ASSETS		123,532	17,489	141,021	192,721
FUNDS	14
Unrestricted funds				123,532	168,280
Restricted funds				17,489	24,441
TOTAL FUNDS				141,021	192,721

	DONATIONS AND LE	G	ACIES
					2023	2022
					6	6
	Donations Grants				2,150 234,380	29 277,451
					236,530	277,480
	Grants received, included		in the above, are as follows:
					2023f	2022f
	Flintshire County Council. Voluntary WCVA: Volunteering Wales Big Lottery: Awards for All Families First Children in Need Helping Working Families Volant Child Development Grant White Stuff			Organisations	6,490 1,593 103,712 75,770 31,191 6,500 5,000 1,000	6,490 14,338 101,672 77,880 50,230 3,250 10,000
	Community Chest Grant				324
	Community Foundation Other grants	Wales			1,000 1,800	13,591
					234,380	277,451
3.	OTHER TRADING ACTIVITIES
					2023	2022
					f	6
	Fundraising events				2,154
4.	INVESTMENT INCOME
					2023	2022
					F
	Deposit account interest				447	196
5.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure)		is stated after charging/(crediting):
					2023	2022
					6
	Depreciation —owned assets				5,931	5,204

	Trustees' expenses
					2023		2022
					6		6
	Trustees' expenses					57	45
	ANALYSIS OF STAFF COSTS
	The average monthly	number of	employees		during the year was as follows:
						2023	2022
	Full-time					2	1
	Part-time					7	8
	No employees received emoluments			in excess off60,000.
	Staff costs were as follows;
						2023	2022
						F
	Salaries and wages					183,730	139,895
	Social security costs					9,400	30,429
						193,130	170,324
8.	COMPARATIVES FOR THE STATEMENT				OF FINANCIAL ACTIVITIES
					Unrestricted	Restricted	Total
					funds 6	funds 6	fundsf
	INCOME AND ENDOWMENTS		FROM
	Donations and legacies				8,621	268,859	277,480
	Investment income				196		196
	Total				8,817	268,859	277,676
	EXPENDITURE ON
	Charitable activities
	Premises costs					8,526	8,526
	Staff costs				24,384	168,945	193,329
	Office expenses					10,494	10,494
	Activities expenses Family activities				2,377 5,667	7,879 13,388	10,256 19,055
	Depreciation				1,442	3,762	5,204
	Other				4,660	21,314	25,974
	Total				38,530	234,308	272,838
	NET INCOME/(EXPENDITURE)				(29,713)	34,551	4,838
	Transfers between	funds			86,507	~86,507)
	Net movement in funds				56,794	(51,956)	4,838
	RECONCILIATION	OF FUNDS
	Total funds brought	forward			111,488	76,395	187,883

			Notes to the Financial Statements -continued for the ear ended 31 March 2023	Notes to the Financial Statements -continued for the ear ended 31 March 2023	Notes to the Financial Statements -continued for the ear ended 31 March 2023
	COMPARATIVES FOR		THE STATEMENT OF FINANCIAL ACTIVITIES -continued
				Unrestricted	Restricted	Total
				funds	funds	funds
						8
	TOTAL FUNDS CARRIED FORWARD			168,282	24,439	192,721
9.	AUDITORS REMUNERATION
					31stMarch	31stMarch
					2023	2022
	Auditors remuneration				1,320	1,320
	Non- audit remuneration				1,134	1,010
					2,454	2,330
10.	TANGIBLE FIXEDASSETS
				Fixtures
				and	Computer
				fittings f	equipment f	Totals 6
	COST
	At 1 April 2022			16,465	17,736	34,201
	Additions			3,681		3,681
	At 31 March 2023			20,146	17,736	37,882
	DEPRECIATION
	At 1 April 2022			13,861	8,028	21,889
	Charge for year			2,008	3,923	5,931
	At 31 March 2023			15,869	11,951	27,820
	NET BOOK VALUE
	At 31 March 2023			4,277	5,785	10,062
	At 31 March 2022			2,604	9,708	12,312
11.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR
					2023	2022
					F	f
	Prepayments				5,858	5,209
12.	CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR
					2023	2022
					f	6
	Social security and other		taxes		(276)
	Accrued expenses				3,058	4,201
	Deferred grants				40,970	5,250
					43,752	9,451

MOVEMENT IN	FU	NDS
				Net	Transfers
				movement	between	At
			At 1/4/22	in funds	funds	31/3/23
			6	f	6	6
Unrestricted funds
General fund				6,824		6,824
Unrestricted Reserves (1) Unrestricted Reserves (2)			40,984 127,296	591	~52,163)	41,575 75,133
			168,280	7,415	(52,163)	123,532
Restricted funds
WCVA: Volunteering		Wales	440	(159)		281
Big Lottery: Awards Families First		for All	5,185 13,431	(12,448) (6,049)	8,835	1,572 7,382
Children in Need			5,019	(2,331)		2,688
Zentral				(37,223)	40,011	2,788
Winter Pressures	Fund			(2,894)	2,894
Helping Working FamiTies VOLANT Voluntary Organisations			366	2,503 (91) ~421)	421	2,503 275
			24,441	~59,113)	52,163	17,489
TOTAL FUNDS			192,721	~51,698)		141,021

Net movement in	fu	nds, included in the above a	re as follows:
			Incoming	Resources	Movement
			resources	expended f	in funds f
Unrestricted funds
General fund Unrestricted Reserves (1)			7,994	6,824 ~7,403)	6,824 591
			7,994	(579)	7,415
Restricted funds
WCVA: Volunteering		Wales	1,593	(1,752)	(159)
Big Lottery: Awards		for All	103,712	(116,160)	(12,448)
Families First			60,772	(66,821)	(6,049)
Children in Need			31,189	(33,520)	(2,331)
Zentral			879	(38,102)	(37,223)
Winter Pressures	Fund			(2,894)	(2,894)
Helping Working	Families		6,500	(3,997)	2,503
VOLANT			1	(92)	(91)
Voluntary Organisations			6,490	(6,911)	(421)
Child Development		Fund	20,001	~20,001)
			231,137	(290,225500)	~59,113)
TOTAL FUNDS			239,131	(290,829)	~51,700)

Comparatives f	or	movement in funds
				Net	Transfers
				movement	between	At
			At 1/4/21	in funds	funds	31/3/22
			f	f	6	f
Unrestricted funds
Unrestricted Reserves (1)			4,710	(29,715)	65,989	40,984
Unrestricted Reserves (2)			106,778		20,518	127,296
			111,488	(29,715)	86,507	168,280
Restricted funds
WCVA Volunteering		Wales	599	358	(517)	440
Big Lottery: Awards		for All	26,382	127	(21,324)	5,185
Families First			44,948	22,244	(53,761)	13,431
Children in Need			4,466	14,433	(13,880)	5,019
Helping Working	Families			(3,390)	3,390
VOLANT Voluntary Organisations				350 431	16 ~431)	366
			76,395	34,553	~86,507)	24,441
TOTAL FUNDS			187,883	4,838		192,721

						31 March 2023 (6)	31 March 2022 (6)
Provision at end	of penod					58	6,882
Income and expenditure		impact
						31 March	31 March
						2023(Ds)	2022(E's)
Interest expense						2	2
Remeasurements	- impact	of any	change	in assumption		(2)	(2)
Remeasurements -amendments to the contribution Contributions paid in respect offuture services *					schedule		(143)
Cost recognised	in income	and expenditure		account

Detailed Statement of for the ear ended	Financial Activities 31 March 2023
	2023f	2022f
INCOME AND ENDOWMENTS
Donations and legacies
Donations	2,150	29
Grants	234,380	277,451
	236,530	277,480
Other trading activities
Fundraising events	2,154
Investment income
Deposit account interest	447	196
Total incoming resources	239,131	277,676
EXPENDITURE
Charitable activities
Wages	183,729	139,894
Social security	9,401	30,429
Pensions	15,520	14,423
Insurance	1,392	1,211
Postage and stationery Advertising	1,308 1,621	2,035 135
Sundries	932	5,295
Rent	15,879	9,206
Staff expenses	5,200	8,323
Volunteer advertising		440
Light and heat	2,444	651
Home-Start (UK) annual fee Office expenses	5,372 11,469	5,351 8,418
Family expenses	6,172	19,055
Membership	226	388
Volunteer expenses	6,890	9,782
Staff training	2,471	2,335
Trustee expenses	56	45
Project costs	5,503	9,545
Cleaning	1,312	626
Room hire	9,120
Leasing	1,227
Fixtures and fittings	1,985	846
Computer equipment	3,923	4,358
	293,152	272,791
Supportcosts
Finance
Bank charges	138	100
Governance costs
Accountancy fees	1,134	1,010
Legalfees	705
Payrollservices	1,204	649
Pensions (gain)/loss	(6,824)	(3,032)
Audit fees	1,320	1,320
	(2,461)	(53)

	Home-Start Flintshire	Home-Start Flintshire
Detailed	Statement ofFinancial Activities
for	the	ear ended 31 March 2023
			2023	2022
			E	E
			290,829	272,838
			~51,698)	4,838