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