2023-03-31-accounts - Home Start Havering & Redbridge Limited

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						SORP reference
Summary		ofthe purposes			of	Para 1.17	To support families with children under
the charity as set			out	in its			5years ofage. To safeguard, protect
governing		document					and preserve the good health bot mental
							and physical ofchildren and parents of
							children.
							To promote the education ofthe public
							in better standards ofchildcare within
							the areas of Havering 8 Redbridge and
							it's environs.
Summary activities		ofthe main in relation to those				Para 1.17and 1.19	Home-Start Havering &Redbridge aims to enable families living in Havering and
purposes		for the public					Redbridge who are experiencing
benefit,	in particular,			the			difficulties, to increase their confidence
activities,		projects	or				and independence by
services		identified	in	the			~ Offering support, friendship and
accounts.							practical assistance
							~ Visiting families in their homes,
							where the dignity ofeach adult
							and child can be respected and
							protected.
							~ Reassuring parents that
							difficulties in bringing up children
							re 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 oftheir children
							~ Encouraging families to widen
							their network ofrelationships and
							to effectively use the support and
							services available within the
							communi

Statement confirming	Para 1.18	The trustees have had regard to the	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
dditional information	(optional)
ou ma choose to include further statements		where relevant about:
	SORP reference
	Para 1.38
Policy on grant making
	Para 1.38
Policy on social investment
including program related
investment
	Para 1.38
Contribution made by
volunteers
Other
Achievements and	Performance
	SORP reference
		During the past year we have supported		158
		families with 445 children living in the
Summary ofthe main achievements ofthe charity, Para 1.20		boroughs of Havering one to one service and	&Redbridge with our a further 48 families
identifying the difference the charity's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.		were supported at out play and stay group. 62%ofour referrals came from social workers, health visitors and early help practitioners. 14%were for families who referred themselves and 24%were from other sources e.g.GP's,
		mental health workers, schools.
		Dfthose families who	we finished supporting
		92%ofparents reported improvements in their
		personal wellbeing and 90%offamilies
		reported improvements	in their children'	s
		wellbeing.

Financial Review
Review ofthe charity's			Para 1.21	Home-Start			Havering			&Redbridge		has
financial position at the	end			secured		funding		to contain it's activities					for
ofthe period				the coming			financial		year. The scheme				will
				continue		to seek		further			funding to	firm	up
				its finances			and	to meet			the ever increasing
				demand		for our services.
Statement explaining the			Para 1.22	The Charity has				a closure reserve				of
policy for holding reserves				632,111		to cover a minimum ofthree
stating why they are held				months	operating			costs			at the end	ofthe
				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
				fundin	a		reements		are withdrawn.
Amount ofreserves held			Para 1.22	f32 111
Reasons for holding zero			Para 1.22	N/A
reserves
Details offund materially		in	Para 1.24	N/A
deficit
Explanation ofany			Para 1.23	N/A
uncertainties about the
charity continuing as a going
concern
Additional information	(optional)
You ma choose to include		further statements		where relevant about:
The charity's principal sources offunds (including			i ara 1.42
any fundraising)
Investment policy and objectives including any			Para 1.46
social investment policy
adopted
A description ofthe pdincipal			Para 1.46
risks facing the charity
Other

tructure, Governance	and Man	agement
Description of charity's
trusts:
Type of governing document	Para 1.25	Memorandum	and Articles of
(trust deed, ro al 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	Policies and procedures adopted for the induction	Para 1.51
and training	oftrustees
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

Charit	name			Home-Start Haverin	Home-Start Haverin
Other name the charit			uses
Re istered charit		number		1108573
Charity's	principal	address		Unit B,Ground	Floor,
				Melville Court,
				Spilsby Road,
				Harold Hill,
				RMS 8SB

mes	ofthe charity trus	tees who manage	the charity
	Trustee name	Office (ifany)	Dates acted ear	ifnot forwhole	Name to a	of person (or body) entitled oint trustee ifan
1	Paul Masterson	Chairman
2	Roger Sambridge	Treasurer
3	Clive Jelf		Resigned	8/4/22
4	Owen Bentley	Safeguarding
5	Susan Latham
6	Leena Philips
7	Steven Hastings		Resigned	24/2/23
8
9
10
11
12
13
14
15
16
17
18
19
20

Description ofthe assets
held in this capacity
Name and objects ofthe
charity on whose behalf	the
assets are held and how	this
falls within the custodian
charity's objects
Details of arrangements	for
safe custody and
segregation of such assets
from the charity's own
assets

	Restricted	Restricted
Unrestricted		income			Prior year
funds		funds	Tote)funds		funds
		6			6
F01		F02		F04	F05
32,581		90414		122,995	119,322
130				130
32711		90,414		123,125	119324
8,679		34,110		42 789	29,002
8,484		62,212		70,696	43,601
		1,612		1,612
767		12,855		13,622	15,331
17930		110789		128,719	87934
14,781	-	20,375	-	5,594	31,390
14,781	-	20,375	-	5,594	31,390
14781	-	20,375	-	5,594	31390
17,330		61,266		78,596	47,206
32,111		40,891		73,002	78,596

					Restricted
		Unrestricted			income	Endowment	Total this	Total last
		funds			funds	funds	year	year
Home-Start Havering 31/03/2021		E
Fixed assets		F01			F02	F03	F04	F05
Intangible assets	(Note 15)
Tangible assets	(Note 14)		325				325	406
Heritage assets	(Note 16)
Investments	Note 17 ( )
	Total fixed assets			25			325	406
Current assets
Stocks	(Note 18)
Debtors	(Note 19)
Investments Cash at bank and	(Note 17.4) in hand (Note 24)	32,					7,	79,809
	Total current assets	32,111			1,6		73,	79,809
Creditors: amounts falling due within
one year (Note 20)					1,050		1,050	2,300
Net current assetsl(liabilities)		32,		1	4,5		72,677	77,509
Total assets less current liabilities								77,915
Creditors: amounts falling due after
one year	(Note 20)
Provisions for liabilities
Total net assets or liabilities		32,436			40,566		73,002	77,915
Funds ofthe Charity
Endowment funds	(Note 27)
Restricted income	funds (Note 27)				40,566		40,566	60,179
Unrestricted funds		32,436					32,436	17,736
Revaluation reserve
	Total funds	32,4 6			, 66		7,0	77,915
Signed by one or two	trustees on behalf of all							Date of
the trustees		Signature				Print	Name	approval
								dd/mml

Home-Start Havering	Home-Start Havering	Home-Start Havering	31/03/2021
Fixed assets
Intangible assets			(Note 15)
Tangible assets			(Note 14)
Heritage assets			(Note 16)
Investments			Note 17 ( )
		Total fixed assets
Current assets
Stocks			(Note 18)
Debtors			(Note 19)
Investments			(Note 17.4)
Cash at bank and	in	hand (Note 24)
	Total current assets
Creditors: amounts		falling due within
one year	(Note		20)
Net current		assetsl(liabilities)

			~ ~ ~
Note 2			Accounting policies
2.2 INCOME
This standard	list ofaccounting policies hes been applied by lhe chanfy except forthose ticked "Vo"or "Itra". Where a
diferent oradditional		policy	has been adopted then this is detailed in the box below.
Recognition	ofincome		These are included in the Statement ofFinancial Activities (SoFA) when:
			~ the charity becomes entitled to the resources;
			it is more likely than not that the trustees will receive the resources; and					No	N/a
			~ the monetary value can be measured with sufficient reliability.
			There has been no offsetting ofassets and liabilities, or income and expenses,	unless		required	Yes	No	N/a
Offsetting			or permitted by the FRS 102SORP or FRS 102.
							Yea	No	Nla
			Grants and donations are only included in the SoFA when the general income
Grants and donations			recognition criteria are met (5.10to 5.12FRS102SORP).
			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		Yes	No	Nla
			the grant only occurs when the performance related conditions are met (5.15FRS		102
			SORP).
Legacies			Legacies are included in the SOFA when receipt is probable, that is, when there has				Yea	No	N/a
			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 ofthe
			charity or have been met.
							Yes	No	N/a
Government	grants		The charity has received government grants in the reporting period
			GiR 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 ofthat gift				Yes	No	N/a
donations and gifts			and is treated as an addition to the same fund as the initial donation unless the donor			or			.I
			the terms ofthe appeal have specified otherwise.
							es	No	N/a
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
							Yes	No	Nis
Donated goods			Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.						v'
			The cost ofany stock ofgoods donated for distribution to beneficiaries is deemed the fair value ofthose gifts at the time oftheir receipt and they are recognised on		to be		Yes	No	Nla
			receipt. In the reporting period in which the stocks are distributed, they are recognised
			as an expense at the carrying amount ofthe stocks at distdibution.
			Donated goods for resale are measured at fair value on initial recognition, which is the
			expected proceeds from sale less the expected costs ofsale, and recognised 'Income from other trading activities' with the corresponding stock recognised	in in the			Yes	No	N/a
			balance sheet. On its sale the value ofstock is charged against 'Income from	other
			trading activities' and the proceeds from sale are also recognised as 'Income	from
			other trading activities'.
							Yea	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
			GiRs 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 ofthe 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.
							Yes	No	N/a
Supportcosts			The charity has incurred expenditure on support costs.
							Yes	No	N/a
Volunteer help			The value ofany voluntary help received is not included in the accounts but is described in the trustees' annual report.

							Yes	No	N/a
Income from interest,				This is included in the accounts when receipt is probable and the amount receivable
royalties and			dividends	can be measured reliably.
								No	N/a
Income from membership				Membership subscriptions received in the nature ofa gift are recognised in Donations
subscriptions				and Legacies.
				Mamba/ship subscriptions which gives a member the right to buy services or other			ea
				benefits are recognised as income earned from the provision ofgoods and services		as
				income from charitable activities.
Settlement claims		of	insurance	Insurance claims are only inrluded in the SoFA when the general income recognition criteria are met (5.10to 5.12FRS102SORP) and are included as an item ofother income in the SoFA.				Na	N/a
Investment losses		gains and		This includes sny realised or unrealised gains or losses on the sale af investments any gain or loss msulting from revaluing investments to market value at the end of	and the		Yes	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	Na	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	Support costs have been allocated between governance costs and other supporL Governance costs comprise all costs involving public accountability afthe charity and			es
				its compliance with regulation and good practice.
				Support costs include central functions and have been allocated to activity cost			Yes	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 conditions		performance		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 ofthe grant has provided the specified service or output.				No	N/a
Grants payable without performance conditions				Where there are no conditions attaching to the grant that enables the donor charity realistically avoid the commitment, a liability for the full funding obligation must be recognised.		to	Yes	No	N/a
Redundancy			cost	The charity made no mdundancy payments during the reporting period.			Yes	No	N/a
Deferred income				No material item ofdeferred income has been included in the accounts.			Yes	No	N/a
							Yes	Na	N/a
Creditom				The charity has creditors which are measured at settlement amounts less any trade discounts
Provisions		for liabilities		A liability is measumd on recognition at its historical cost and then subsequently measured at the best estimate ofthe amount required to settle the obligation at the			Yea	No	N/s
				reporting date				v
Basic financial instruments				The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7FRS102SORP. Subsequent measurement is as per paragraphs to 11.19,FRS102SORP.	11.17		Yes	No	N/a
2.4ASSETS
Tangible fixed assete for				These are capitalised ifthey can be used for more than one year, and cost at least
use by charity							Yes	No	N/a
				They are valued at cost.
				The depreciation rates and methads 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				No	N/a
				physical substance but are identifiable and are controlled by the charity through custady or legal rights. The amortisation rates and methods used are disclosed in note 9.5				v'
							es	Na	a
				They are valued at cost.				v
Heritage assets				The charity hss heritage assets, that is, non-monetary assets with historic, artistic,			Yes	No	N/a
				scientific, technological, geophysical or environmental qualities that are held and
				maintained principally for their contribution to knowledge and culture. The depreciation
				rates and methods used as disclosed in note 9.6.1xk
							Yes	No	N/a
				They are valued at cost.

Investliie nte	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		Yes	No	N/a
	end. The same treatment is applied to unlisted investments unless fair value cannot be
	measun:d 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		Yes	No	N/a
	maturity date ofless 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 atthe lower orcost or	net	Yes	No	N/a
proglase	realisable value.
	Goods or services provided as part ofa charkable activity are measured at net realisable	value		No	N/a
	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			No	N/a
	contract.
	Debtors (including trade debtors and loans receivable) are measured on initial recognition	at		No	N/a
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 cash equivalents with a maturity date less than one year. These include cash on deposit	and and	Yes	No	N/a
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
	They are valued at fair value except where they qualify as basic financial instruments.

Note 3			A	naly		sis	of	i	nc	om	e
															Restricted
													Unrestricted		income
						Anal		ais					funds		funds	Total funds f	Prior year
Donations		Donations	and			ifts							32	581	10,356	42,937	59,250
and legacies:		Gift Aid
		Le acies
		General grants			provided				by	government/other
		charities													80,058	80,058	60,072
		Membership		subscriptions						and	sponsorships
		which are in		substance				donations
		Donated	goods,			facilities			and		services
		Other
												Total	32,581		90,414	122,995	119,322
Charitable		Group Bookings
activities:
		Other
												Total
Other trading
activities:
		Other
												Total
income from		Interest income												130		130
investments:		Dividend	income
		Rental and		leasin			income
		Other
												Total		130		130
Separate
material	item
of income:
												Total
Other:		Conversion		ofendowment						funds		into income
		Gain on disposal				ofa tangible					fixed asset held
		for chari	's	own		use
		Gain on disposal				ofa programme						related
		investment
		Royalties	from the				exploitation				of	intellectual
		ro e	ri	hts
		Other
												Total
TOTAL INCOME													32,711		90,414	123,125	119,324
Other information:

Note 6		Analysis ofexp	en	ditu	re
								Retracted
						uomstrioted		income
						funds		funds	Total funds	Prior year
		Anal	ls						6	6
Expenditure	on	Incurred seeking donations								1,501
raising funds:		Incurred seeking legacies
		Incurred seeking grants						34,110	34,110	23	238
		Operating membership	schemes and
		social lotteries
		Staging fundraising events				8679			8,679	4	263
		Fundraising agents
		Operating charity shops
		Operating a trading company
		undertaking non-charitable		trading
		activi
		Advertising, marketing,	direct		mail and
		ublici
		Start up costs incurred	in	generating
		new source offuture income
		Database development	costs
		Other trading activities
		Investment management		costs:
		Porffolio mana ament	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			8,679		34,110	42,789	29,002
Expenditure	on	Charitable Events				8,484		62212	70,696	43	601
charitable
activities
		Total expenditure on	charitable
		activities				8	484	62212	70,696	43,601
Separate material item ofexpense		Home Start UK Wages						1,612	1,612	1	662
		Total						1,612	1,612	1,662
Other
		Office Rent &Administration						8,000	8,000	7,917
		Insurance						1,142	1,142	1,621
		Communications						2 752	2,752	2	682
		Accountan 8 Pa roll					686	961	1,647	1,348
		De reciation					81		81		101
		Total other expenditure					767	12,855	13,622	13,669
TOTAL EXPENDITURE						17,930		110,789	128,719	87,934

vras paid please ent	er '0	'in the appropriate box(esJ.
						This year	Last year
						E	E
Independent examiner's		fees
Assurance services	other than audit or independent		examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, to the independent examiner				accountancy	services) paid	1647	1348

11.1Staff Costs
				This year	Last year
				E
Salaries and wages				90,747	70,302
Social security	costs
Pension costs	(defined contribution	scheme)			476
Other employee	benefits
		Total staff costs		90,747	70,778
Please provide	details of expenditure	on staff worKing for	the	none
charity whose contracts are with and		are paid by a related	party

Band	Number ofem	loyees
660,000to 669,999
f70,000to F79,999 f80,000tof89,999
690,000to 699,999
6100,000to F109,999

Note 14	Tangible fixed	Tangible fixed	assets	assets	assets
Please complete this	notaifthe charily has				any tangible gxed assets
14.1 Cost orvaluation
	Freehold land	Other	land 5			Plant,		Flxiuies,			Total
	a buaslngs	buasings				machinery	an	fiuings		snc
						motor		equipment
						vehicles
Atthe beginning of									16,953		16,953
the year
Additions
Rsvelua6ons
Dispcsals
Transfers *
At end ofthe year									16,953		18,953
14.2 Depreciation and impairments
Basis									RB		RB	Reducing
												Balance
												("RB'3
At beginning ofthe									18,547		18,547
year
Disposals
Dsprecia5cn										31	81
Impairment
Tlsnsfers*
At end elthe year									16,828		16,828
14.3 Net book value
Net book value st the										406	406
beginning ofthe year
Net book value at the										325	325
end ofthe year
14.4 Impairment
Please provide a description ofthe events and circumstances thai led fo the recagnilion or
revemal ofan impairment lass.
14.5 Revaluation
ffan accounting policy ofrevalueiion		Isadopted,
lhe emxclive dele ofIhe revaluauon
the name of in depend'ant valuer, ifapplicable
the methods applied	and significant
assumptions
fhe carrying amount	that would have been
recognised had the assets been canied under
the cost model.
14.6 Other disclosures
(I) Please stale the amount ofbormwing			costs,
ifany, caphafised in	the consbucfion	oflsngi hie
nxed assets end Ihe	caphagsalion tate used.
(ii) Please provide fhe amount ofconfractuat
commihiients forthe acquisldon oftangible
gxed assels.
(iii) Details ofihe existsnes and eanying
amounts ofpmperiy,	plant and equipment				to
which Ihe chsrify has nmtricled gge		orfhet			ere
pledged as eecunly	for liabilities.
The 'transfers" mwis for movemenls		befween fxed asset csiegones.
Please indicale the	method ofdepmo'alien			by deleting the method nol					applicable		(SL = slmight

20.1Analysis ofcre	dito	rs
				Amounts	falling due	Amounts	falling due after
				within one year		more	than	one year
				This year	Last year	This year		Last year
				R				K
Accruals for grants	payable
Bank loans and overdrafts
Trade creditors				130	139
Payments received	on	account for contracts or
performance-related	grants
Accruals and deferred		income		920	840
Taxation and social	security				1,321
Other creditors
			Total

oftheir exis	tence is remote.
Description	of item including its	legal nature.	Please	Estimate offinancial effect
describe any security provided		in connection	to the
	liability.
	Closure Reserve			828,698

Where the charity has contingent asseR probable	, please com	plete the fo	llowing section when their exi
Descrl ion of item			Estimate offinancial effect
23.4 Other disclosures for contingent assets and/or		liabilities
Please provide the following information	where practicable:
Explain any uncertainties relating to the	amount or
timing ofsettlement; and the possibilty	of any
reimbursement
Where it is not practical to make one or	more of
these disclosures, please state this fact

Nota	24 Cash	at bank and in hand
					This year	Last year
					E
Short	term cash investments	(less than 3months	maturity	date)
Short	temi deposits
Cash	at bank and on hand				73,727	79,809
Other
Total

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