2024-03-31-accounts

REGISTERED COMPANY NUM8ER: 05371352 (England and Wales) REGISTERED CHARI￿ NUMBER: 1108497 Report of tho Trust008 and Flnanclal Statomenls for tho Year Endod 31 March 2024 for Horne4tart Fllntshlrg Salisbury & Company Business Solutions Limit8d Slalutory Auditors Chartered Accounlants Irish Square Upp8r Denbigh Road Sl Asaph Denbighshire LL17 ORN

Home4tart Fllntshlre Contents of the Flnan¢lal Statem8nts for tho yoar endad 31 MarGh 2024 Pag• Report of the TrustOOS Roport of the Independènt Audltor8 Statemont of Flnanclal Actlvltlo8 Balance Sheot Note8 to Ihe Flnanclal Slatemont8 10 10 18 Detalled Statomont of Flnan¢lal Actlvltlos 19 10 20

Homo4tart Fllntshlro Report of the Trusteos for the year ended 31 MaY¢h 2024 The Iruslees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial slalements of the charlty for the year ended 31 Mar¢h 2024. The Iruslees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Pracllce applicable to charities preparin9 their accounts in accordance with the Financlal Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). OBJECTIVES AND ACTIVITIES Ethos Home-stsrt b8liev8s that childr8n need a happy and secur8 childhood and Ihat parents play the key role In givlng children a good slart in life 8nd in helping them 10 8¢hiev& their full potenlial. Hom8-Slart FllnlshSre offers informal. friendly support lo parents with al least one child under the age of eleven. Tralned volunleers, who have experience of parenting or carlng. offer support, friendship, and practical help. Our support is tailored lo each family by listening to what matters lo them. A bespoke and flexible package of support Ss thon created and targeled towards tha fami1rf8 specific needs. Objectives and alms The oblectives and aims of the charity are as follow8.. 1. To safeguard, protect and preserve the good hegllh, both mental and physlcal of chSldren and the parents of chlldren. 2. To prevent cruelty lo, or mallreatmenl of chlldren. 3. To rellevo slckness, povorty and need amongst chlldren and the parents of chlldren. 4. To promote the educatlon of botter standards of chlldcare wllhln the County of Fllnlshlre ACHIEVEMENT AND PERFORMANCE Home-slart Flinlshlre received 129 referrals for 1-18UPPOrt and supported 235 families across our s&Nlces. 57 families received home vlsitlngllelephone support 59 families allend8d groups Those families that did not Progress lo direct support recelv6d Indlrect help e.g the1Snk to our website and Padl6t or advicè and support Including slgnposting. The following groups w&re h81d'. 71 St8y and Play8 10 Baby group5 29 Pram Walks 2 School Readiness (10 sesslonsl W& also held an Easler Event, vafiOUS summar events and a Famlly Chrlstmas event. In addlllon lo the abov8 we supported 60 families wllh goods from the Warm and Well-Fed grant, VOLUNTEERS AND STAFF In the year to 31 March 2024 our 41 volunteers gave 1,368 hours of Ihelr tSme. By the end of the year. we had a staff taam of 8, comprising of a fvll time Scheme Manager and Scheme Co-ordlnator. one part time Busin05s Support staff member, along with 5 part time direct delivery staff. FINANCIAL REVIEW The charity is funded through slalulory sector grants to cover some staffing. adminislralive, managomenl and volunteer costs. The remainder of the annual ¢0gls are raised through grant applicalions, local fundraising. and donations. The viability of the organlsalion for the Flnancial Year 2024-25 is secure with a total of £318,000 already received or guaranteed from various conlTacts including.. FCC Families First £60,772, National Lollery funding £115,334, The Henry Smith Charity £60,000. Steve Morgan Foundation £29,385, Volunteering Wales £24,377, Home-slart UK £9,000. Gwynt y Mor £8,727 and various other smaller grants or donations. The main financial commitments of the charity are Staff and propety costs. Sufficient funds are held in reseNes to fund short term running costs and liabilities. Page 1

Home-start Fllntshlrn Report of the Trustees for the year ended 31 March 2024 FUTURE PLANS We review and update our 3 year Straleglc Plan annually. The demand foi our seNices from famllles within the county of Flintshlre contlnues to exceed our ability lo supply. We Slncerely hope to be able to reach more famllies and expand our range of services during the three year period of the plan. However. key to this planned expansion will be our ability lo socure fundlng and develop our volunteer pool. STRUCTURE. GOVERNANCE AND MANAGEMENT Govornlng document The charity Is controlled by ils governing document, a deed of trust, and constitutes a limited company. Ilmlled by guarante8, as defined by the Companies Act 2006. The charity was incorporated as a Ilmited company {by guarant88) on 21 February 2005. It is gov8rned in accordance wllh the Home-slart UK Agreem6nl and Is monltored within the Home-slart UK quality assurance process. The charity follows Home-start UK guldellnes for the recrullmenl, appointment and tralnSng of new trustees. Organlsatlonal slructura Home-slart Flinlshire is governed by a board of voluntary Trustees who me81 as a Board every Iwo months. In each Inl&rlm month, the trust80s partlclpate In personnel ond finance sub-group meollngs. The day lo day management of tho organlsallon 1$ delegated lo paid staff. Wlder netrwork Home-slart Flinlshlre meets regularly ￿th other North Wales Home-start sch8m8s and Ihe All-wales Ne￿rk. The charity Is a member of Ihe Fllntshlr8 Local Voluntary Councll and other multl-agency groups, both slalutory and voluntary. Rl8k management The trustees have a duty to Idenllfy and review the risks lo which the charlly Is exposed and to ensure appropriate controls are In p18ce to provide reasonable assurance agaSnsl fraud and error. Home-start FllnlshSre u$e$ 8 comprehonslvo set of methods lo Identify, 88sess and manage risk Includlng An effecliv6 management and reporting structure together wlth a comprehenslve set of pollcles and procedures (including financial management) wllh a defined process for thelr review and revislon. A Slratgglc and Operallonal Plan which sel out organisalional priorities and plans whlch are updated annually. A robust staff r6cruilmenl and appolnlment process and a staff supeNlsory and guldance struclure Including one-Io•one Supervlsion and annual appraisal. The maintenance of Insurance policies against Identifiable risks Monllorlng and reportlng systems whSch measure and report oul¢om8s agreed wlth funders. REFERENCE AND ADMIN18TRATIVE DETAILS Roglstored Company number 05371352 (England and Wales) Roglstéred Charlty numbor 1108497 ReglsterBd offlco Corlan Unit 3 Mold Bu8Sness Park Wrexham Road Mold Flinlshir6 CH7 1XP Trustoes Mrs J M Thomson Trustee Mr8 C M Sheibani Trustee Mrs K J M'caw Chalr Mr R J Lloyd-Jones Trustee Mr M Mccormick Treasurer Ms H Clwyd-Roberts Twstee Iresigned 2512124} Page 2

Home4tart Fllntshlre Report of the Trustees for the year ended 31 March 2024 REFERENCE AND ADMINISTRATIVE DETAILS Audllors Salisbury & Company Buslness Solutions Llmited Slalulory Auditors Chartered Accountants Irlsh Square Upper Denbigh Road Sl Asaph Denbighshire LL17 ORN STATEMENT OF TRUSTEE8' RESPONSIBILITIE8 The Iruslees {who ar& also tho directors of Home-start Flinlshire for the purposes of company law) are responslble for preparing the Report of the Trustees and the financial slalemenls in accordance with applicable law and United Kingdom Accounllng Slandards {Unlted KSngdom Generally Accepted Accountlng Practice) including Financlal Reportlng Standard 102 'The Financial Reporting Standard applicable in the UK 8nd Republic of Ireland.. Company law requlres the Irusteas lo prepare financlal stslements for each flnanclal year whlch glve a Irue and falr vlew of the slate of affairs of the charitable company and of the incoming resources and application of resources, Including the income and expendllure, of the charitable company for that perSod. In preparlng those financial slatemenls. the Iruslees are required lo 8elecl sullable accounting pollcSe8 and then apply them conslstenlly., observ8 th& methods and principles in the Charity SORP., mak& judgements and 6s1Smalos that are reasonablo and prudent; prepare the financial statements on Ihe going concern basis unless Itls Inapproprlalè lo presume thal the charltabl8 company will conllnue In busln88S. The truste65 are responslblo for keeplng proper accounting rècords which disclose wSth reasonable accuracy at any Ilme Ihe financial poslllon of the charitable company and lo enabl& Ihem to ensure that the financial slalemenls comply with Ihe Companies Act 2006. They are also responsible for safeguarding the assets of the charilable company and henc8 for taking r&asonabl8 steps for th8 prevention and dalection of fraud and other Irr8gularllles. In so far as lh8 Irust88s ar8 awar8: there is no relevant audit Information of which the charitable company's auditors are unaware., and tho trustees have laken all steps that they ought to have taken lo make themselves aware of any relevant audit Information and to establish Ihat the auditor8 are aware of that InformalS0n, AUDITORS The audllors, Salisbury & Company Buslngss Solullons Llmited, wlll be proposed for re-appolntmont at the forthcomlng Annual Goneral M66ting. Approved by ord6r of the board of trustees on and slgned on Its behalf by.. Mr8KJM'Caw-T ee Page 3

Report of Ihe Indopondont Audltors to Ihe TrustO08 of Home-start Fllntshlro Oplnlon We hav8 audited the financSal slalement8 of Home-slart Flintshire (the 'charilabl8 company) for the year ended 31 March 2024 which comprise the Statement of Financial Aclivilies. the Balance Sheet and no16S to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied In Ihair preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Genorally Accepted Accounting Praclicel, including Financlal Reporting Standard 102 'The Financial Reporting Standard appliGable in the UK and Republic of Ireland.. In our opinion the financial stat&ment8: give a true and fair view of the slal6 of the charitable companls affairs as at 31 March 2024 and of Its Sncoming resources and application of resources, including ils income and expenditure. for the year then ended., have been properfy prepared In accordance wilh United Kingdom Generally Accepted Accounting Pracllce, Including Financial Reportlng Standard 102 'The Flnancial ReportSng Standard applicable in the UK and Republic of Ireland" and have been prepared In accordance wth Ihe roqulrements of the Comp8nles Act 2006. Basls for oplnlon We conducted our audit In accordance wlth International Standards on Auditing (UK) (ISAS {UK)) and appllcable law. Our responsibililles under those standards are furiher descrlbed In the Auditors, responsibililles for the audit of the financlal statements section of our report. We are Independent of the charilable company in accordance with the elhical requlremenls that arg relevant to our audll of lh8 financial slalements In the UK, including the FRC'S Elhlcal Standard, and we have fulfilled our other elhical responslbililies in accordance wlh these requlremenls. We b81ieve Ihal the audll avldence we have obtained Is sufficlenl and appropriate lo provid6 a basls for our opinion. Conclu31ons rol8tlng lo golng concern In auditing the flnancial slalemenls, we have concluded that the trustees, use of the golng concern basis of accounllng In tho preparatlon of the flnanclal statements Is approprlate. Based on the work we have performed, we have not Idenllfled any materlal uncertalnlles relatlng to èvenls or condltloDs th81. individually or collecllvely, may cast significant doubl on Ihe charitable companys abllity lo contlnue as a going concern for 8 perlod of at least twelve monlhs from when the financlal slalements are authorlsed for Issue. Our re$ponglbllllles and the responslbllltles of the trustees wlth respect to golng concern are doscrlbed In Ihe relevant sectlons of this report. Othfrr Intormatlon The trustees arè responslble for the other Information. The other Informalion comprisès the Informatlon Sncluded In th6 Annual Report, olher Ihan the financial 51al6ments and our Report of Ihe Independent Auditors Ihereon. Our oplnlon on the financlal statements does nol Cover Ihe other Informatlon and, except to the extanl olhernlse explicitly stated In our report. we do not express any forni of assurance conclusion th8r80n. In connection with our audlt of Iho financlal stal8ments, our responslbllity18 to read lh8 other Information and, In doing so. conslder whether the other information Is mat8rially inconsislenl wllh the financial statements or our knowledge obtained in the audll or otheThvise appears lo be malerlally misslaled. If we identify such material Snconsislenciès or apparent malerial misslalemonls, we are required lo determine whether Ihls gives rlse to a material misslalement In the financial slalements themselves. If, based on th6 work we have parformed, w8 conclude that there is a malerlal mlsslalem8nt of this other information, we are required to report that fact. We have nothing lo report In thls regard. Mattar8 on whlch we aro roqulrod to raport by exceptlon We have nothing lo report in respect of the followin9 mallers where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion.. the information glven In the Report of tho Trustees 1$ Inconsistent in any malerlal respect with the financlal slalemenls., or the charitable company has not kept adequate accounting records., or the financial slalemenls are not In agreement wth the accounllng records and returns., or we have not received all the information and explanallong we require for our audit. Rospon8lb115tle8 of trustees As explained more lully in the Slalement of Trustees, Responsibllltles, the trustees (who are also the directors of the charitable company for the Purposes of company law) are responsible for the preparation of the financial statements and for being satisfied Ihal they give a true and fair view, and for such internal control a5 the Iruslees determine is necessary to enable the proparalion of financlal statements that are free from materlal misstatement, whether due lo fraud or error. In preparing the financial slal8m8nls, the Iruslees are responsible for assessing the charitable company'8 ability to continue as a going concern, disclosing, as applicable, matters related lo going con￿rn and using Ihe going concern basis of accounting unless the trustees either intend to liquidat8 the charitable company or to cease operations, or have no realistic allernalive bul to do $0. Page 4

Report of tho Indopendent Audltorn to tho Trustofrs of Home4tart Fllntshlre Our responslbllltles for tha audlt of the flnanclal 8tatement8 We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or havlng effect thereunder. Our objectives are to obtaln reasonable assurance about whether tho financlal statements as a whole are free from material misstatemenl, whether due lo fraud or error, and to Issue a Reporl of Ihe Independent Auditors Ihal includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee Ihal an audit conducted in accordance wlh ISAS {UK) will always delect a material mlsslatemenl when il exists. Misstatements can arise from fraud or error and are considered malefial if, individually or in the aggregate, they could reasonably be expected to influence Ihe economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting Irregularitles, Includlng fraud 58 detailed below.. Irregularities, including fraud. aro instances of non-compliance with laws and regulations. We deslgn procedures In line with our responsibllities, outlined above, to detect malerlal mlsslatemenls in respect of irregularities, Including fraud. Owing lo the inherent limitations of an audit. there is an unavoidable risk that materlal mlsstatemenl in the financial slalem8nts may not be detected. even though the audit Is properly planned in accordance with ISA (UK>. W8 oblalned an understandlng of th8 legal and règulatory frameworks appllcable to the company and the Industry In which il operates through our general commercial and sector experience and discussions with rnanagoment. We detamiined that the following laws and regulations wére most slgnificant: The Companies Act 2006, FRS 102 the 'Financial Reportlno Standards appllcable In the UK and Republlc of Ireland, and relevanl UK tax leglslalion. In addillon, we concluded that there are certaln laws and regulations that may havè an èffèct on the determlnation of the amounts and disclosures ￿thIn Ihe financial slalements such as Health and Safety laws and regulations, We accessod the suscoptibility of the companys financial slalemenls lo material misslalemenl, including how fraud might occur. Audit procedures performed by the engagem&nl team in¢lud8d'. Discussions wilh management, including consideration of known or suspected Instances of non-compll8n¢e with laws and regulallons or fraud. Oblaln an undgrslanding of the Internal controls that management hav8 In place to provenl and detect fraud: Challenglng assumpllons and ludgemenls made by management in ils significant accounting estimates., RevSowlng the financlal slalemenl disclosures and assessing the appropriateness of the accountlng policles used; Identifying and 18sling journal enlrles, In partlcular manual or unusual enlrles: Obtaining Ihlrd paty confirmallons of all the companles banklng arrangements: PerformSng analyiical procedures lo Identify any unusual or unexpected relationshlps,, Conclude on the appropriateness of the directors. use of the golng concern basls of accounllng, Th8 assessment of the approprlateness of the collective competence and capabilities of the engagement team included ¢onsider81ion of Ihe engagements team's knowledge of the industry Sn whlch the client operates in and understanding of, and pracllcal experlence wilh. audit engagements of a similar nature and complexity through approprlate Irainlng and participatlon. There aro Snherenl Ilmllatlons In the audll procedures descrlbed above. W8 are less likely lo become aware of Inslances of non-compliance with laws and regulations that are not closely relalod to events and Iransacllons reflected In the financlal slalemenls. Also, the rSsk of nol detecllng a malerl81 misstatement due lo fraud Is higher than the rlsk of not delectlng one resulllng from error, as fraud may Involve dellberalB concoalment. Our audll procedures are deslgned to delect malerlal mlsslatemenl. Wo are not responslble for preventing non-compliance or fraud and cannot be expecled to delect non-compliance with all laws and regulations. A further description of our responslbilities for tho audlt of the financlal statements Is located on the Flnanclal Rèporting Council's wobslle al wNI.frc.or9.uklaudllorsresponslbllllles. Thls descrlpllon forms part of our Report of the Independent Audilois. Page S

Report of the Independent Audltors lo the Trusto0s of Home-start Fllnlghlre Use of our report This report is made solely lo the charitable companls trustees, as a body, In accordance wth Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to stato to them in an auditors. report and for no other purpose. To the fullest extent permitled by law. we do not accept or assume responsibility to anyone other than Ihe ¢haritable company and the charitable cornpanls trustee5 as a body, for our audlt work, for thls report, or for the opinions we hav6 formed. w/s Salisbury & Company Buslne$$ SolutSons Llmlled Statutory Auditors Chartered Accountanls Eligible to act as an auditor In terms of Section 1212 of the Companles Act 2006 Irlsh Square Uppèr D6nblgh Road St Asaph D8nbighshire LL17 ORN Dale: ?JLLf Page 6

Homo-start Fllntshlrè Statament of Flnanclal Actlvltles for thè yoar ended 31 March 2024 2024 Total funds 2023 Total funds Unreslricled funds Restricted funds Notes INCOME AND ENDOWMENT8 FROM Donations and legacies 2,146 273,871 276,017 236.530 Other trading aclivi1Ses Inveslmenl Income 1,000 1,000 773 2,154 447 773 Total 3.146 274,644 277.790 239,131 EXPENDITURE ON Charltablo actlvltles Premlses costs Staff costs Offlce expenses Activities oxpens6s Famlly a¢llvitles Depreciation othor 24,621 217,142 16,235 2,019 21,155 4,765 8,035 24,621 218,172 16.597 2,019 24,831 5,187 8,317 22,463 210,441 29,223 6,045 6,172 5.908 10,577 1,030 362 3.676 422 282 Tolal 5,772 293,972 299,744 290,829 NET INCOMEI(EXPENDITURE) Transfer8 botween funds 12.826) 16,7351 (19,328) 6,735 {21,954) (51.698) (21 14 Not movement In lund8 19,3611 (12,593> 121,954) (51,7001 RECONCILIATION OF FUNDS Tot81 funds brought forward 123,532 17,489 141.021 192,721 TOTAL FUNDS CARRIED FORWARD 114,171 4,896 119,067 141,021 The notes form part of these flnancial slalemenls Page 7

Home-start Fllntshlre Balance Sheet 31 March 2024 2024 Total funds 2023 Total funds Unrestricted funds Restri¢ted funds Noles FIXED ASSETS Tangible 88S&t8 10 {263) 5,916 5,653 10.062 CURRENT ASSETS DebloTS Cash at bank and in hand 3,811 111,730 1,452 31.500 5.263 143,230 5,858 168,911 115.541 32,952 148,493 174,769 CREDITORS Amounts falling due wllhln one year 12 (1,078) (33,974) {35,0521 143,7521 NET CURRENT ASSET8 114,463 11.022) 113,441 131.017 TOTAL ASSETS LE88 CURRENT LIABILITIES 114.200 4,894 119,094 141,079 PENSION LIABILITY 15 (271 1271 158) NET ASSETS 114,173 4,894 119.067 141.021 FUNDS Unrestricted funds Restricted funds 14 114,173 4,894 123,532 17.489 TOTAL FUNDS 119.067 141,021 The charltable company Is entitled to exemption from audit under Secllon 477 of the Companle8 A¢t 2006 for the y8ar ended 31 March 2024. Th8 members have not d6posll6d nollce, pursuant to Sectlon 476 of the Companles Act 2006 requiring an audlt of these flnanclal slatemenls. The trustees acknowledge thelr responsibilities for (al ensuring that Ihe charilable company keeps accounting records that comply wlth Secllons 386 and 387 of the Comp8n189 Act 2006 and preparing financlal slalemenls whlch glve a true and fair view of the stale of affalrs of the charitable company as al the end of each financial year and of Ils surplus or deficit for ea¢h financial year in accordance with the roquifemenls of Secllons 394 and 395 and which otherwise comply wilh Ihe requlremenls of Ihe Companies Act 2006 ralaling to financial stalemenls, so far as applicable to the charitable company. (bl These financi81 slalemenls hav6 been audited under the requlrements of Section 145 of the Charities Act 2011. The notes form part of Ihese financial statements Pagg 8 continued...

Home4tart Fllntshlre Balan¢e Sheet - ¢ontlnued 31 March 2024 These financial statements have been prepared In aC￿rdanCe wllh Ihe provlslons appllcable to charitable Companies subject to the Small companies regime. The financi slalements Were approved by the Board of Trustees and authorised for issue and were signed on its behalf by: on Mr M Mccormick - Trustee Mrs K J M'Gaw- Trustee The notes form part of these financial statements Page 9

Home4tart Fllntshlre Noto9 to the FlnanGlal Stalements for the yfrar ended 31 March 2024 ACCOUNTING POLICIES Basls of preparlng the flnanclal Statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared In accordance with tho Charities SORP {FRS 102) 'Accounling and Reporting by Charities- Slalement of Recommended Praclice applicable lo charities preparing Ihelr accounts in accordance wllh the Financial Roporting Slandard applicable in Ihe UK and Republic of Ireland (FRS 102)18ffeclive 1 January 2019>., Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic ol Ireland, and the Companies Act 2006. Th6 financial $tstemanls hav6 been prepared under the historical cost conv6ntlon. Income All income Is recognlsed In Ihe Slatemonl of Flnanclal Activities once the charity has entitlement to the funds, It Is probable that the Income wlll be received and the amount can be measured reliably. Income from governmenl and other grants, whether 'capi181' grant or 'revenue' grants, 18 recognlsed when the charity has enlillemenl lo the funds, and performance condition$ attached to the grants have been met, It is probable Ihal the Income wlll be received and the amount can be mèasured reliably and it not deferred. Income received in advance of the provislon of a specified servlcè Is deferred until the crlt6rla for Income r8cognitlon are met. Expèndlturo Llabllities are recognlsed as expendllure as soon as there is a legal or conslrucllve obllgalion commltting the charity to Ihal expenditure, It is probable Ihal a Iransfer of economic benefits will be required In selllemenl and the amounl of the obligation can be measured reliably. Expenditure is accounted for on an accruals bas[$ and has been classified under headlngs that ag9regale all cost related lo the category. Where costs cannot b& directly attrlbltled lo particular headings they have been allocated lo activities on a basls ¢onslstent with the use of resources. TangSbla flxod as•ets Depr6ciallon Is provlded 81 the followlng annual rates In order to wrlte off 8ach asset over Ils esllmated useful Flxlures and flttings Computer equipment 25010 on cost 25•k on cost Taxatlon The charity Is 6x6mpt from ¢orpor81ion tax on Sts chari18ble aclivilles. Fund accountlng Unre51riGled lunds cgn be used in accordance with the charilable objectives al the discrellon of the Irusloes. Reslrlcled funds Can only be used for partlcul8r re51ricled purposes wilh5n th8 objects of the charily. Reslrlcllons arise when spècifled by the donor or when funds are raised for particular restricted purposes. Further explanallon of the nature and purpose of each fund Is Sncluded in the noles lo the financial statements. Penslon costs and other p08t.retlremont benefit8 Home-slart Flinlshire makes contributions into a defined benefit penslon scheme, whlch Is now closed, and a defSned contribution scheme. The defined benefit scheme is a multi-omployer scheme and il Is not possible in the normal course of events to Identify on a consistent and reasonable basls the share of underlying assets and liabilities belonging to indivldual participating omployers. Horne-slart Fllntshire has recognised Ils Ilability for past service deficits for this scheme and these are noted as a liability in the pension reseNe. Th8 assets of various schemes are held separately from those of Home-slart Flinlshire In independently admlnistered funds. Employer construcllon's are charged in the Statement of Financial A¢livates as thgy fall due. Page 10 conlinu8d...

Homo4tart Fllntshlre Noto$ to the Flnanclal Statements . contlnued for tho year ended 31 March 2024 DONATIONS AND LEGACIES 2024 2023 Donations Grants 1,896 274,121 2,150 234.380 276.017 236.530 Grants receivad, included In the above. are as follows- 2024 2023 FlSntshire County CouncS1.' Voluntary Organisalions WCVA.. Volunteering Wales Peoples Poslcode Trust Big Lollery .' Awards for All Famllles First Children in Need Helplng Working Families Chlld Development Grant While Stuff Community Chest Granl Community Found8tlon Wales Henry Smith Nallonal Lottery Other grants 6,490 24,377 25,000 70,855 60,770 6,490 1,593 103,712 75,770 31,191 6,500 5,000 1,000 324 1,000 250 60,000 26,379 1.800 274,121 234,380 OTHER TRADING ACTIVITIES 2024 2023 Fundralsing evenls 1,000 2.154 INVESTMENT INCOME 2024 2023 Deposll account Interest 773 447 NET INCOMEIIEXPENDITURE) Nel Incomel{expendilurel Is slated after charglngllcrediting).. 2024 2023 Depre¢lallon - owned assets 5,188 5,931 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remunerallon or other benefll$ for the year ended 31 March 2024 nor for the year ended 31 March 2023. Page11 continued...

Home4tart Fllntshlre Noles to the Flnanclal Statèmonts - contlnued for the year ended 31 March 2024 TRUSTEES. REMUNERATION AND BENEFrr8 - ¢onllnved Trustg08' expenses 2024 2023 Trustees, expensès 171 57 ANALYSIS OF STAFF COSTS The average monthly number of employees durlng the year was as follows- 2024 2023 Full-time Part-time No employees rec6lv6d emoluments in excess of £60,000. Staff costs were as follows.. 2024 2023 Salarles and wages Soclal securlty eos18 184,836 9,866 183,730 9,400 194,702 193,130 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES UnrBslrlcted funds Reslrlcled funds Total funds INCOME AND ENDOWMENTS FROM Donations arnd18gacles 5,393 231.137 236,530 Olher tradlng acllvllles Investment Income 2,154 447 2.154 447 Total 7,994 231,137 239,131 EXPENDITURE ON Charltablo actlvltlgs Premlses costs Staff costs Offlce expenses Activilies expenses Famlly activities Oepreclallon Other 22,463 212,952 28,293 5,503 5,643 4,818 10,577 22,463 210,441 29.223 6,045 6,172 5,908 10,577 12,5111 930 542 529 1.090 Total 580 290,249 290,829 NET INCOMEI{EXPENDITURE) Transfers between funds 7,414 152,163) {59,112) 52,161 (51,e98) 12) Ntt movomont In funds (44,749) (6.951 > 151,700) RECONCILIATION OF FUNDS Total funds brought forward 168,280 24,441 192.721 Page 12 continued...

Home-start Fllnlshlro Notes to tho Flnan¢lal Statemgnls - contlnued for the year onded 31 March 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES . contlnued Unrestricted funds Restricted funds Total funds TOTAL FUNDS CARRIED FORWARD 123,531 17.490 141,021 AUDITORS REMUNERATION 3181 March 2024 1,320 2.126 31st March 2023 1,320 1.134 Auditors remunerallon Non- audit remuneration 3,480 2,454 10. TANGIBLE FIXED ASSETS Flxiures and flttings Computèr equlpmenl Tot818 COST At 1 AprS12023 Addllions 20,146 17,736 779 37.882 779 At 31 March 2024 20,148 18,515 38,861 DEPRECIATION Al 1 Aprll 2023 Charg& for year 15,869 1,545 11,951 3,643 27,820 5,188 Al 31 March 2024 17,414 15,594 33.008 NET 800K VALUE At 31 March 2024 2,732 2,921 5,653 At 31 March 2023 4,277 5,785 10,062 11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Prepayments 5,263 5,858 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Social security and other taxes Accrued expenses Deferred grants 1122) 3,674 31,500 (276) 3,058 40,970 35,052 43.752 Page 13 continued...

Homo-start Fllntshlre Notos to tho Flnan¢lal Statemenls- contlnued for the year endad 31 March 2024 13. LEASING AGREEMENTS Mlnlmum lease payments und8r non-cancollable operating leases fall due as follows.. 2024 2023 Withln one year Between one and five years 12,250 25,521 12,250 37,771 37,771 50,021 Thg Char6ty enlered into a 5 year lease commencing on the 1st May 2022 with an 18 month break option. The amount Sel out abov8 assume thal the Charily does not exercise the break option. 14. MOVEMENT IN FUNDS Nel movement n funds Transfers behveen funds At 3113124 At 114123 Unrèstrlcted funds G8neral fund Unrestricted Reserves11) UnrestTlcted Reserves12) 6,824 41,575 75,133 31 (2,6551 6.855 32.185 75,133 16,735) 123,532 (2,624) 16,735) 114,173 R08trlcted funds WCVA.. Volunteering Wales Peoples Postcode Trust Big Lollery .' Awards for All Famili8s Fir81 Children In Need Zenlr81 Helping Worklng Famllles VOLANT Henry Smlth 281 {1591 56 386 16,2261 (1,2781 (9,5231 (2,503} {114) 31 122 56 1.958 1,156 1,410 1,572 7,382 2,688 2.788 2,503 275 6,735 161 31 17,489 {19.3301 6,735 4.894 TOTAL FUNDS 141,021 121,9541 119.067 Page 14 continued...

Homa4tart Fllntshlre Notes to tho Flnan¢lal Stalements - ¢onllnu•d for the year ended 31 March 2024 14. MOVEMENT IN FUNDS - contlnued N81 movement In funds. Included In the above are as follows.. Incomlng resources Resources expended Movement In funds Unre$trl¢ted funds General fund Unreslricled Reserves (11 31 (5,801) 31 12,655) 3,146 3,146 (5,770) 12.624) Rostrl¢tgd funds WCVA.. VolunteerSng Wales Peoples Poslcode Trust Big Lottery.. Awards for All Families First Children in Neèd Zenlral Helplng Working Families VOLANT Voluntary Organlsations Henry Smith 24,377 24,999 97,235 60,772 124,536) (24.943> {96,849) {66,998) 11,277) 110,2961 12,503) {1151 18.4901 (59,967} (1591 56 386 (6,226) (1,278) (9,523) (2,5031 1114) 773 6.490 59.998 31 274,644 (293,974) (19,330) TOTAL FUNDS 277,790 {299,744) (21,954) Comparatlve8 for movoment In fund8 Net movement In fund$ Transfers belwoen fund8 At 3113123 At 114122 Unrestrlcted funds General fund Unrestricted Res6rv6s (11 Unrestrlcted RoseNes (21 6,824 591 6,824 41,575 75,133 40,984 127,296 (52,163) 168,280 7,415 (52.163) 123,532 R88trlcted fund8 WCVA.. VolunleeTing Wales Big Lotlery .' Awards for All F8milies Fir81 Chlldren In Need Zenlral Winlgr Pressures Fund Helplng Worklng Famllles VOLANT Voluntary OrganSsatlons 440 5,185 13,431 5,019 1159) 112,448) {6,0491 12,3311 (37,2231 (2,8941 2,503 {91} 1421) 281 1,572 7,382 2,688 2,788 8,835 40.011 2,894 2,503 275 366 421 24,441 {59.113) 52,161 17,489 TOTAL FUNDS 192,721 {51,6981 (21 141.021 Page 15 conlinued...

Homg*Start Fllnt8hlre Not¢s to tho Flnanclal Statemonls - contlnu•d for the yèar onded 31 Morch 2024 14. MOVEMENT IN FUNDS - contlnued Comparative net movement In funds, Sncluded In the above are as follow5: Incomlng resources Resources expended Movement in funds Unro8trl¢ted funds General fund Unrestricted ReseNes11) 6,824 (7,403> 6,824 591 7,994 7,994 1579) 7,415 Restrlcted funds WCVA.. Volunteering Walès Big Lottery '. Awards for All Families First Children in Need Zenlral Winter Pressures Fund Helping Working Families VOLANT Voluntary Organlsalions Chlld Development Fund 1,593 103,712 60,772 31,189 879 {1,752) (116.1601 {66,8211 133.5201 138,102) 12,8941 (3,997) (92) (6,911) {20,001) 1159) (12,448) 16,049) (2,331) (37.2231 (2,894> 2,503 191) {421) 6,500 6,490 20,001 231,137 {290,2501 159,113) TOTAL FUNDS 239,131 {290,829} (51,698) Fllntshlre County Councll Famllles Flr•t A further twelve-monlh contract extension unlll March 2024 to support 50 famllles and malntaln a pool of 30 active volunteers. Building resllience with famllles through one-to-one volunteer support. Fllnt8hlrè County Coun¢ll - Voluntary Organlsatlonj An on-going grant towards th8 core costs of running a voluntary organisation. To conlrlbule lo early years, earty InteNentlon, and prevention family 8UPPOrt In FllnlshSre. developSng and deliverlng a voluntoer led seThlc6. The Natlonal Lottory Communlty Fund - Breaklng the Cycle - Enabllng Chango In Fam111è8 A five-year grant until September 2023 to build resilience In vulnerable and dlsadvanlaged famllles, to decrease the feeling of Isolation for Flinlshire families, and to improve their engagem&nl wllh community organisalions and service5. We havo developed our Perlnalal package, supporting parents and thelr chlldren In the flrsl 1000 days. Communlty Foundatlon Wales A 3 year grant until 1 sl December 2025 to expand our school readin&ss programme 'Play and Learn, lo offer more taster groups to parents and pro-school chlldren In Fllntshlre. The Natlonal Lottery Cornrnunlty Fund-warm and Well Fed A one off grant to provide families In Fllnlshire with items that can aid with tho cost of Ilvlng crisls. VaTiOU8 Items Including Alr Fryerslslow Cookers, winter clothing, blankets, qullts clothes alrers and LED lightbulbs. Th8 Henry Smlth Foundatlon Contributing towards three years, runnlng costs for our organlsalion providing support for vulnerable famllies with children from pregnancy lo age 11 in Flinlshire. Postcode CommunltyTrust This grant conlribules towards the running ¢o$t$ of the organisation. Aligning with Ihe Trusts funding theme of providing 8UPPOrt to improve mental health. Natlonal Lottary Communlty Fund- Bump, Baby and Beyond A 3 year granl lo continue to develop our perinatal package to families In Fllntshlre, including the development of support for dads as part of Ihe Dad Matters projecl. WCVA'S Volunt•orlng Wal0$ Maln Grants Funding a part Ilme Volunteer Coordinator. The project alms to Increase volunteer engagement & sat15facllon by removing barriers lo volunteering, support the creation & development of high quality & positive volunteering opportunilies and promote changes in b6neficiary organisallons lo embed volunteering inlo thelr ¢ullure. Page 16 continued.

Homo4tart Fllntshlre Notss to Iho Flnanclal Stalements . contlnued for tho year ended 31 Mar¢h 2024 14. MOVEMENT IN FUNDS- contlnuod Anwyl Group The Love From Anwyl De&slde Community Fund grant supported Ihe cosl of 5 Slay and Play groups in tho Deeslde area of Flinlshlre. The Money Supermarkot Group The Commurnlty Inltialive fund contributed to our Christmas Party for HSF supported families acr08s Flinlshire. Held al Deeslde Leisure Cenlre. Addltlonal donatlonfj rocelved thls year Included: Donation from Mr and Mrs Bond £1.000 Inner Wheel Club Mold £200 Ann Wood's fundraiser for HSF £414 Thank you to all our supporters who have klndly donated lo HSF Plus a varloty of shopplng loyalty schem08 Includlng.. Amazon Smile Easy Fundraising Just Glvlng 15. EMPLOYEE BENEFIT OBLIGATIONS The charfty operates a defined Cont￿bUt10n scheme to meet the auto enrolmenl requlremenls. 16. CONTINGENT LIABILITIES There were no conllngenl Ilabllllles as at 31 March 2024. 17. CAPITAL COMMITMENTS As 8131 March 2024. thè charity had no capital commllmenls. 18. RELATED PARTY DISCLOSURES Ther& were no related paty transacllons for Ihe year end6d 31 March 2024, 19. LEGAL STATUS OF THE CHARITY The charity Is a company Ilmited by guar8nlee and has no share capllal. Every member promises, if the charity Ss dlssolved whlle they remaln a m6mb8r or wllhin 12 months of thelr Teslgnatlon as member. to pay up £1 towards Ihe costs of dissolution and the Ilabllllles Incurred by the charlly. 20. PENSION SCHEME Tho Pon8lon8 Trust. Growth Plan {"the schoma"). Th8 company participates In the schemo, a mulli-employer scheme which provides benefits lo some 638 non-associaled participating employers. The scheme Is a defined benefit scheme Sn the UK. 11 is not Possible for the company to obtain sufficlent Information to enable it to account for the scheme as a defined benefit scheme. Thor6foTe Il accounts for the scheme as a defined conlrSbullon scheme. The scheme Is sublect to Ihe funding legislation oullin8d in the Ponsions Acl 2004 which came into force on 30 December 2005. This, together with documents issued by the Pensions Regulator and Technical Actuarial Standards Issued by tho Financial Rgporting Council, set out the framework for funding defined benefit occupational pension schemes in the UK. The scheme is classified as a 'lasl-man standing arrangemenl,. Therefore the company is potentially liable for other partlclpaling employers, obligations if those employers are unable lo meet their share of Ihe scheme deficit following withdrawal from Ihe scheme. Partlcipaling employers are legally required to meet their share of the scheme deficit on an annuity purchase basis on withdrawal from the scheme. A full actuarial valuation for the scheme was Carried out at 30 September 2020. This valuation showed assets of £800.3m, liabilities of £831.9m and a deficit of £31.6m. To eliminate this funding shortfall, the Trustee has asked the participating employers lo pay additional contributions to Ihe scheme as follows.. Pag8 17 continued.

Home-start FlSntshlro Nots8 to tho Flnanclal Stalomonts . contlnued for tho year ended 31 March 2024 20. PENSION SCHEME- ¢ontlnugd Deflclt contrlbutlon8 From 1 April 2022 10 31 January 2025: £3,312,000 per annum (payable monlhlyl Unless a concession has been agreed with the Trustee the term lo 31 January 2025 applies Nol8 that the scheme's previous valuation was ¢arried out wllh an effective dale of 30 September 2017. This valuallon showed assets of £794.9m, liabilities of £926.4m and a deficit of £131.5m. To elimlnate this fundlng shortfall, the Truslee ask6d the participating employers lo pay additional contributions lo the s¢heme as follows.. Defl¢lt contrlbutlons From 1 AprS12019 to 30 September 2025.. £11,243,000 p8r annum (payable monthly and In¢reaslng by 30A each on 1st April) The recovery plan conlrfbullons are allocated lo oach p8rtlcipatlng employer Sn Ilne wlth their 8StSmated share of the Series 1 and Series 2 scheme liabilities. Where the scheme Is in deficlt and where the company has 8gre8d to a deficlt fundlng 8rrangemenl the company recognises a liability for thls obligation. The amount recognised Is the net present value of the dèflclt reduclion contTlbullons payable under the agreement Ihat relates lo the delicll. The present value is calculated using the discount rate detailed in these disclosures. The unwinding of the discount rale is r8cognised as a finance ¢ost. 31 March 2024 {£) 27 31 March 20231£) 58 Provlslon al end of porlod Incomo and expondlture Impact 31 March 20241£'81 31 March 2023(£'8} Interest expense Remeasuremenls - Impact of any change in assumpllon Remeasuremenls- amendments lo the conlflbutlon schedule Conlributions pald In raspecl of future services Cost recognlsed In income and expenditure account (2) In¢lud8s deflned contribution schemes and future service contributions (i.e. excluding any deficit roducllon paymonls) lo defined beneflt schemes whlch are treated as defined contrlbulion schemes. To be competed by Ihe company. A88umptlon8 31 March 2024Q/o per 1 March 2023 annum Y(t per annum 5.31 Rale of discount 5.52 The discount rates shown above are the equivalent single dlscounl rale whlch, when used lo discount the future recovery plan contribution due, would give the Same results as uslng 8 full AA corporale bond yleld curve to dlscount the same recovery plan contribution. Page 18

Home-start Fllntshlre Detallod Statement of Flnanclal A¢tlvltlos for the year ended 31 March 2024 2024 2023 INCOME AND ENDOWMENTS Donatlons and lega¢l•8 Donations Grants 1.896 274,121 2,150 234.380 276,017 236,530 Othar tradlng acllvltles Fundraislng events 1.000 2.154 Investment Income Deposit account Interest 773 447 Total Incomlng rèsourc&$ 277,790 239,131 EXPENDITURE Charltable actlvltl8S Wages Social security Penslon5 Insurance Postage and Statlonery Advertising Sundr188 Rent Staff expenses Llghl and h881 Home-slart (UK) annual fe6 184.837 9,866 15,847 2,136 2,319 183,729 9.401 15,520 1,392 1.308 1,621 932 15,879 5,200 2,444 245 17,354 3,828 4,158 E il Office expenses Famlly expenses Membershlp Volunteer expenses Staff Iralnlng Trustee expenses Prolecl costs Cleanlng Room hlrè Leaslng Flxturos and fittings Compulor equipment 3,924 9,236 20,166 201 4,850 2,825 170 2,019 1,536 4,665 5,372 11,469 6,172 226 6,890 2,471 56 5,503 1,312 9,120 1.227 1,985 3,923 1,545 3,642 295,369 293,152 Support ¢osts Flnanco Bank charges 102 138 Qovernance costs Accounlancy fees Legal fees Payroll servlces Penslons Igainlllos$ Audit fees 2,126 1.134 705 1,204 16,824) 1,320 858 (311 1,320 4,273 12.461) This page does not fom) part of the slatulory financial slalemenls Page 19

Homo4tart Fllntshlro Detallgd Statement of Flnanclal Actlvlllos for thg yèar ended 31 March 2024 2024 2023 Total resources expended 299,744 290,829 Not oxpendlturo {21,954) (51,698) This page does not form paTt of Ihe statutory financial slalements Page 20