2021-03-31-accounts

	SORP reference
Summary of the purposes of	Para 1.17	To support families with children under
the charity as set out in its		5 years of age.
governing document		To safeguard, protect and preserve the
		good health, both mental and physical
		of children and parents of children.
		To prevent cruelty to or maltreatment of
		children.
		To promote the education of the public
		in better standards of childcare within
		the area of Havering and its environs.
Summary of the main activities in relation to those	Para 1.17 and 1.19	Home-Start Havering aims to enable families in Havering who are
purposes for the public		experiencing difficulties, to increase
benefit, in particular, the		their confidence and independence by>
activities, projects or		• Offering support, friendship and
services identified in the		practical assistance
accounts.		• Visiting families in their homes,
		where the dignity of each adult
		and child can be respected and
		protected.
		• Reassuring parents that
		difficulties in bringing up children
		are not unusual.
		• Encouraging parents to enjoy
		family life.
		• Developing a relationship with
		the family in which time can be
		shared and understanding can be
		developed; the approach is
		flexible to take account of
		different needs.
		• Encouraging parents strengths
		and emotional wellbeing for the
		benefit of their children
		• Encouraging families to widen
		their network of relationships and to
		effectively use the support and services
		available within the
		community.

Statement confirming	Para 1.18	The Trustees have had regard to the
whether the trustees have		guidance issued by the Charity
had regard to the guidance		Commission on public benefit.
issued by the Charity
Commission on public
benefit

	SORP reference
		During the past year we have supported 77
		families with 181 children all living in the
		London Borough of Havering. 57% of these
Summary of the main	Para 1.20	were referred by Health Visitors and Social
achievements of the charity,		Workers. 29% were families who referred
identifying the difference the		themselves and the remaining 14% were from
charity’s work has made to the circumstances of its		other sources e.g. schools, GP's, mental health workers.
beneficiaries and any wider benefits to society as a whole.		Of those families who we finished supporting during the year 67% of parents reported improvements in their personnel wellbeing and
		69% of families reported improvements in their
		children's wellbeing. Due to the current
		pandemic we have had to put on hold our
		multiple birth group and our mother & toddler
		group but both will be reinstated as and when
		the situation improves.

Achievements against	Para 1.41
objectives set
Performance of fundraising
activities against objectives	Para 1.41
set
Investment performance	Para 1.41
against objectives
Other

Review of the charity’s	Para 1.21	Home-Start has secured funding to
financial position at the end		contain its activities for the coming
of the period		financial year. The scheme will continue
		to seek further funding to firm up its
		financials and to meet the ever
		increasing demands on its services.
Statement explaining the	Para 1.22	The Charity has a closure reserve of
policy for holding reserves		£ 28,695 to cover a minimum of three
stating why they are held		months operating costs at the end of the
		year. This contingency is to cover any
		redundancy and operating costs
		associated with the closure actions
		relating to the Charity. The contingency
		would be used to enable the Charity to
		arrange an orderly shutdown of its work
		In the event that funding agreements are
		withdrawn.
Amount of reserves held	Para 1.22	£28,695
Reasons for holding zero	Para 1.22	N/A
reserves
Details of fund materially in	Para 1.24	N/A
deficit
Explanation of any	Para 1.23	N/A
uncertainties about the
charity continuing as a going
concern

The charity’s principal
sources of funds (including	Para 1.47
any fundraising)
Investment policy and
objectives including any	Para 1.46
social investment policy
adopted
A description of the principal	Para 1.46
risks facing the charity
Other

Description of charity’s
trusts:
Type of governing document	Para 1.25	Memorandum and Articles of
(trust deed, royal charter)		Association.
How is the charity	Para 1.25	The charity became incorporated on 23rd
constituted?		February 2005 and is Limited by
(e.g unincorporated		Guarantee.
association, CIO)
Trustee selection methods	Para 1.25	Trustees are elected by the members or
including details of any		co-opted by the Trustees
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees

Policies and procedures
adopted for the induction	Para 1.51
and training of trustees
The charity’s organisational
structure and any wider	Para 1.51
network with which the
charity works
Relationship with any related	Para 1.51
parties
Other

Charity name	Home-Start Havering
Other name the charity uses
Registered charity number	1108573
Charity’s principal address	Unit B, Ground Floor,
	Melville Court,
	Spilsby Road,
	Harold Hill,
	RMS 8SB

	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (if any)
1	Paul Masterson	Chairman
2	Roger Cambridge	Treasurer
3	Clive Jelff
4	Owen Bentley	Safeguarding
5	Susan Latham
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Type of Name	Address
adviser

CHARITY COMMISSION		Home-Start Havering		Charity No	1108573
FOR ENGLAND AND WALES	Annual accounts for		the period		5373639
	Period start date	01/04/2020	To	Period end date	31/03/2021
n A	Statement of financial activities
			Restricted
mended categories by		Unrestricted	income		Prior year
activity		funds	funds	Total funds	funds
		£	£	£	£
resources (Note 3)		F01	F02	F04	F05
endowments from:
d legacies		12,364	76,638	89,002	129,976
tivities		450		450	14,980
activities
		16		16	14
erial item of income
		12,830	76,638	89,468	144,970
es expended (Note 6)
e on:
		16,284	16,802	33,086	34,703
tivities		13,891	38,336	52,227	62,617
erial item of expense
		840	14,636	15,476	10,665
		31,015	69,774	100,789	107,985
me/(expenditure) before investment
sses)		18,185	6,864	11,321	36,985
ses) on investments
me/(expenditure)		18,185	6,864	11,321	36,985
inary items
s between funds
ognised gains/(losses):
ses on revaluation of fixed assets	for the charity's own use
osses)
ement in funds		18,185	6,864	11,321	36,985
iation of funds:
rought forward		36,080	21,831	57,911	20,926
ds carried forward		17,895	28,695	46,590	57,911

		Restricted
	Unrestricted	income	Endowment	Total this	Total last
	funds	funds	funds	year	year
Home-Start Havering 31/03/2021	£		£	£	£
Fixed assets	F01		F03	F04	F05
Intangible assets (Note 15)
Tangible assets (Note 14)	507			507	634
Heritage assets (Note 16)
Investments (Note 17)
Total fixed assets	507			507	634
Current assets
Stocks (Note 18)
(Note 19) Debtors
(Note 17.4) Investments
Cash at bank and in hand (Note 24)	18,379	29,667		48,046	58,865
Total current assets	18,379	29,667		48,046	58,865
Creditors: amounts falling due within
(Note 20) one year	991	972		1,963	954
Net current assets/(liabilities)	17,388	28,695		46,083
Total assets less current liabilities	17,895	28,695			46,590
Creditors: amounts falling due after
(Note 20) one year
Provisions for liabilities
Total net assets or liabilities	17,895	28,695		46,590	58,545
Funds of the Charity
Endowment funds (Note 27)
Restricted income funds (Note 27)		28,695		28,695	21,831
Unrestricted funds	17,895			17,895	36,714
Revaluation reserve
Total funds	17,895	28,695		46,590	58,545
Signed by one or two trustees on behalf of all					Date of
the trustees	Signature		Print	Name	approval
					dd/mm/yyyy
			Paul Masterson		14/06/2021

Note 2	Accounting policies
2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy	has been adopted then this is detailed in the box below.
Recognition of income	These are included in the Statement of Financial Activities (SoFA) when:
	• the charity becomes entitled to the resources; it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability.	Yes I i	No	N/a
Offsetting	There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.	Yes ✓	No	N/a
		Yes	No	N/a
	Grants and donations are only included in the SoFA when the general income
Grants and donations	recognition criteria are met (5.10 to 5.12 FRS102 SORP).
	In the case of performance related grants, income must only be recognised to the
	extent that the charity has provided the specified goods or services as entitlement to
	the grant only occurs when the performance related conditions are met (5.16 FRS 102
	SORP).
Legacies	Legacies are included in the SOFA when receipt is probable, that is, when there has
	been grant of probate, the executors have established that there are sufficient assets in
	the estate and any conditions attached to the legacy are either within the control of the
	charity or have been met.
Government grants	The charity has received government grants in the reporting period
	Gift Aid receivable is included in income when there is a valid declaration from the
Tax reclaims on	donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
donations and gifts	and is treated as an addition to the same fund as the initial donation unless the donor or
	the terms of the appeal have specified otherwise.
Contractual income and	This is only included in the SoFA once the charity has provided the related goods or
performance related	services or met the performance related conditions.
grants
Donated goods	Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.
	The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on	Yes	No	N/a
	receipt. In the reporting period in which the stocks are distributed, they are recognised
	as an expense at the carrying amount of the stocks at distribution.
	Donated goods for resale are measured at fair value on initial recognition, which is the
	expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the	Yes	No	N/a
	balance sheet. On its sale the value of stock is charged against 'Income from other
	trading activities' and the proceeds from sale are also recognised as 'Income from
	other trading activities'.
		Yes	No	N/a
	Goods donated for on-going use by the charity are recognised as tangible fixed assets
	and included in the SoFA as incoming resources when receivable.
		Yes	No	N/a
	Gifts in kind for use by the charity are included in the SoFA as income from donations
	when receivable.
Donated services and	Donated services and facilities are included in the SOFA when received at the value of	Yes	No	N/a
facilities	the gift to the charity provided the value of the gift can be measured reliably.
	Donated services and facilities that are consumed immediately are recognised as	Yes	No	N/a
	income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.	l/
		Yes	No	N/a
Support costs	The charity has incurred expenditure on support costs.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.	Yes V	No	N/a

Yes	No	N/a
Yes	No	N/a
Yes	No	N/a
Yes	No	N/a
Yes	No	N/a
Yes	No	N/a
l/
Yes	No	N/a
Yes	No	N/a
V

Income from interest,	This is included in the accounts when receipt is probable and the amount receivable	Yes		No	N/a
royalties and dividends	can be measured reliably.
Income from membership	Membership subscriptions received in the nature of a gift are recognised in Donations	Yes		No	N/a
subscriptions	and Legacies.
	Membership subscriptions which gives a member the right to buy services or other	Yes		No	N/a
	benefits are recognised as income earned from the provision of goods and services as
	income from charitable activities.
Settlement of insurance claims	Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.	Yes		No	N/a
Investment gains and losses	This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the	Yes 7		No	N/a
	year.
2.3 EXPENDITURE	AND LIABILITIES
Liability recognition	Liabilities are recognised where it is more likely than not that there is a legal or	Yes		No	N/a
	constructive obligation committing the charity to pay out resources and the amount of
	the obligation can be measured with reasonable certainty.
Governance and support costs	Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.	Yes		No	N7a
	Support costs include central functions and have been allocated to activity cost			No	N/a
	categories on a basis consistent with the use of resources, eg allocating property costs
	by floor areas, or per capita, staff costs by the time spent and other costs by their
	usage.
Grants with performance conditions	Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.	Yes		No	N/a
Grants payable without performance conditions	Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised.	Yes		No	N/a
Redundancy cost	The charity made no redundancy payments during the reporting period.	Yes	No LZ		N/a :
Deferred income	No material item of deferred income has been included in the accounts.	Yes rz1		No	N/a
		Yes		No	N/a
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts
Provisions for liabilities Basic financial instruments 2.4 ASSETS	A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.	Yes [Z : Yes ^ rzj		No No	N/a N/a
Tangible fixed assets for use by charity	These are capitalised if they can be used for more than one year, and cost at least	LZd Yes		No	N/a
	They are valued at cost.	I **tX	**
	The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets	The charity has intangible fixed assets, that is, non-monetary assets that do not have	Yes		No	N/a
	physical substance but are identifiable and are controlled by the charity through custody
	or legal rights. The amortisation rates and methods used are disclosed in note 9.5			Z
		Yes		No	N/a
	They are valued at cost.				rz
Heritage assets	The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and	Yes		No	N/a
	maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4.			Z
		Yes		No
	They are valued at cost.

Investments	Fixed asset investments in quoted shares, traded bonds and similar investments are
	valued at initially at cost and subsequently at fair value (their market value) at the year
	end. The same treatment is applied to unlisted investments unless fair value cannot be
	measured reliably in which case it is measured at cost less impairment.
	Investments held for resale or pending their sale and cash and cash equivalents with a
	maturity date of less than 1 year are treated as current asset investments
Stocks and work in	Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
progress	realisable value.
	Goods or services provided as part of a charitable activity are measured at net realisable value
	based on the service potential provided by items of stock.
	Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
	contract.
	Debtors (including trade debtors and loans receivable) are measured on initial recognition at
Debtors	settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
	they are measured at the cash or other consideration expected to be received.
Current asset	The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and
investments	cash equivalents with a maturity date of less than one year held for investment purposes rather
	than to meet short term cash commitments as they fall due.

Yes	No	N/a
Yes	No	N/a
Yes	No	N/a
		.X
Yes	No	N/a
Yes	No	N/a
Yes	No	N/a
Yes	No	N/a

Note 3	Analysis of income
			Restricted
		Unrestricted	income
		funds	funds	Total funds	Prior year
	Analysis			£	£
Donations	Donations and gifts	8,751	29,080	37,831	28,313
and legacies:	Gift Aid
	Legacies
	General grants provided by government/other
	charities	3,613	47,558	51,171	101,663
	Membership subscriptions and sponsorships
	which are in substance donations
	Donated goods, facilities and services
	Other
	Total	12,364	76,638	89,002	129,976
Charitable activities:	Group Bookings	450		450	14,980
	Other
	Total	450		450	14,980
Other trading
activities:
	Other
	Total
Income from	Interest income	16		16	14
investments:	Dividend income
	Rental and leasing income
	Other
	Total	16		16	14
Separate
material item
of income:
	Total
Other:	Conversion of endowment funds into income
	Gain on disposal of a tangible fixed asset held
	for charity's own use
	Gain on disposal of a programme related
	investment
	Royalties from the exploitation of intellectual
	property rights
	Other
	Total
TOTAL INCOME		12,830	76,6381	89,468	144,970
Other information:

Note 6	Analysis of expenditure
			Restricted
		Unrestricted	income
		funds	funds	Total funds	Prior year
	Analysis			£	£
Expenditure on	Incurred seeking donations	1,712		1,712	1,735
raising funds:	Incurred seeking legacies
	Incurred seeking grants	12,956	13,554	26,510	25,627
	Operating membership schemes and
	social lotteries
	Staging fundraising events	1,616	3,248	4,864	7,341
	Fundraising agents
	Operating charity shops
	Operating a trading company
	undertaking non-charitable trading
	activity
	Advertising, marketing, direct mail and
	publicity
	Start up costs incurred in generating
	new source of future income
	Database development costs
	Other trading activities
	Investment management costs:
	Portfolio management costs
	Cost of obtaining investment advice
	Investment administration costs
	Intellectual property licencing costs
	Rent collection, property repairs and
	maintenance charges
	Total expenditure on raising funds	16,284	16,802	33,086	34,703
Expenditure on	Charitable Events	13,891	38,336	52,227	62,617
charitable
activities
	Total expenditure on charitable
	activities	13,891	38,336	52,227	62,617
Separate material	Home Start UK		2,609	2,609	1,454
item of expense
	Total		2,609	2,609	1,454
Other
	Office Rent & Administration		8,004	8,004	4,494
	Insurance		715	715	850
	Communications		2,739	2,739	2,291
	Accountancy & Payroll	840	442	1,282	1,417
	Depreciation		127	127	159
	Total other expenditure	840	12,027	12,867	9,211
TOTAL EXPENDITURE		31,015	69,774	100,789	107,985

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter 'O' in the appropriate box(es).
	This year	Last year
	£	£
Independent examiner’s fees	o	o
Assurance services other than audit or independent examination	o	o
Tax advisory fees	o	0
Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner	1282	1417

14.1 Cost or valuation
Freehold land	Other land &	Plant,	Fixtures,	Total
& buildings	buildings	machinery and	fittings and
		motor	equipment
		vehicles
£	£	£	£	£
At the beginning of			16,953	16,953
the year
Additions
Revaluations
Disposals
Transfers *
At end of the year			16,953	16,953
14.2 Depreciation and impairments
"Basis			RB	RB	Reducing
					Balance
					("RB")
** Rate
At beginning of the			16.319	16,319
year
Disposals
Depreciation			127	127
Impairment
Transfers*
At end of the year			16,446	16,446
14.3 Net book value
Net book value at the			634	634
beginning of the year
Net book value at the			507	507
end of the year
14.4 Impairment
Please provide a description of the events and
circumstances that led to the recognition or
reversal of an impairment loss.
14.5 Revaluation
If an accounting policy of revaluation is adopted,		please provide:
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied and significant
assumptions
the carrying amount that would have been
recognised had the assets been carried under
the cost model.
14.6 Other disclosures
(i) Please state the amount of borrowing costs,
if any, capitalised in the construction of tangible
fixed assets and the capitalisation rate used.
(ii) Please provide the amount of contractual
commitments for the acquisition of tangible
fixed assets.
(Hi) Details of the existence and carrying
amounts of property, plant and equipment to
which the charity has restricted title	or that are
pledged as security for liabilities.

20.1 Analysis of creditors
		Amounts	falling due	Amounts falling due after
		within one year		more than	one year
		This year	Last year	This year	Last year
		£	£	£	£
Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments received on account for contracts or
performance-related grants
Accruals and deferred income		991	894
Taxation and social security		972	1,442
Other creditors
	Total	T7963	2,336

Cash at bank and in hand Note 24
	This year	Last year
	£	£
Short term cash investments (less than 3 months maturity date)
Short term deposits
Cash at bank and on hand	48,046	58,865
Other
Total	48,046	58,865

	The COVID 19 Pandemic has had a significant effect
Please provide details of the nature of the event	on the ability to deliver charitable activities and secure
	funding for 2021/22

	It is difficult to determine the financial effect of the
Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be	pandemic as at the time of this report the charity is managing but there is uncertainty as to when the
made	situation will improve.___

funds
					Fund					Fund
					balances					balances
	Type PE, EE R or UR *			Purpose and Restrictions	brought forward	Income	Expenditure	Transfers	Gains and losses	carried forward
Fund names					£	£	£	£	£	£
easy Funding / CO-OP		UR				3,613	3,613
CCG		R				22,558	8,633			13,925
Drapers		R			1,831	25,000	14,331			12,500
London Community Fund		R				15,014	15,014
Children In Need		R				11,856	8,614			3,242
HSUK		R				2,210	2,210
Garfield Western		R			20,000		20,000
VRU		UR				4,866	4,866
Other funds	UR		N/a		36,080	4,351	22,052			18,379
				Total Funds	57,911	89,468	99,333			48,046