Regiered Charity Number 1108612 Registered Cornpany Number 05375011 HOM&STARTOXFORD REPORT AND ACCOVMT5 FOR THE YEAR ENDED31 MARCH 21J25
HOME.sfART OXFORD Page Company Informatlon Trustees, Annual Report ststement of twstees, responslbllltles Independent ExarnlneVs report Statement of Financial Actlvftles
5 &9 Incomeand Expendlture account Recognlsed Galns and Losses Movements on Accumulated Funds io li li Balance Sheet Notes to the accounts 1>19 DetsiLed Statement of Flnanclal Actlvltles 21>21
HOME4TARTOXFORD eoMPAIIIINFORblAIIOM DlrectgN•ndTniMMs Prue RnoldslChrl (ksLtRtasKeirlTreasurert Rathel Bailev-yfilllarns Charlotte 8eatson Nariam lobal ChloeJohnston Lucy Noble 159nSuttoTrTla¥euc Ilarkuplon 1ndtyaaIEx1ffl1Ther Alder Demoin &Akers 2 Michaelcourt Hanney Road Southmoor Oxford5hireOX135HR Bank•rs CAF Bank Ltd 25. KiThRsHillAv•iue. West Mallin£ Kent ME19 4JQ Teiephofte:0845onss55 Vlr%in MoThey Jubllee Hous4 Gosforth, New¢astleuponTynè. NE34PL 26Kinrf15herGreen Oxford OX4 78X Telepl¥)ne.' 01865619003 Charltyfteglrttmdthumb lICl2 S3711 Katharine Bart>er
Home•Start Oxford The Report of the Trustees for the year ended 31 March 2025 Introductlon The trustees have pleasure in submrttingtheir report and thefinancial statements forthe year ended 31 March 2025 The dlrectors ofthe charltable company (the charltyl are Its trustees for the purpose ofcharity law and throughout this report are collettively referred to as the trustees. Their responsibilities include all the responslbilitles ofdirectors under theCompaniesActs and trustees under the CharitiesAct. stru¢turei governance and management Homfrstart Oxford, a company limited by guarantee and not having a share capltal, is govemed bythe condltions contained in its Memorandum and Articles ofAssociation. In accordance with the governing documents, the Board is made up of no fewer than four and no more than twelve trustees. Coples of these documents are avallable from the Reglstered Office Ilsted on the Infonnation page. In the event of a wlTrdlng up, the Ilabllity ofeach memberor any person who has ceased to be a member in the last 12 months Is Ilmlted to one pound stertin& The Board has the power to fill any vacancles arfslng In the year, any such appolntments to be conflrmed by mernbers at the next Annual General Meetln& New trustees are briefed on thelrobligations urKlertharlty and company law, on the Board's decislon-maklng process and Strate and the recent financial perforniance ofthe charity. The trustees and CEO of the charity are listed on the Information page. Objects, vlslon and purpose The objects tor which the charity is established are: To safeguard. protect and preser¥ethe good health, both mental and physlcal, of chlldren and their parents I care To prevent cweity to. or maltreatrnent of, chlldren To relieve sickness, poverty and need amongst children and parentslorets of thildren To promote the educatlon ofthe publlc in betterstandards of child care wlthln the areas ofwest and Mid-oxfordshire and the environs. Publlcben•fft rtatemenL The trustee5 confim that they have had due regard. in all thelr declslon makin& asto the guidance published by the Charity Commi55ion on public benefiL Homfrstart Oxford works to supportfamllies who are isolated and vulnerable and to g7ve chIldn the very best start in life. It is committed to equal opportunities and provides an inclusive service across Central and West Oxfordshire. It works closelywith othei agencie5 and partneis and contsibutes to building stronger communttlesthrough ts comrnitment to the wellbeing of families and training and support of volunteers. Its cumulative experience is available to contribute to the ongoingdevelopmentof services forearlyyears.
The Report•f the Trustses forthe year ended 31 Mar<h 2025 Summary of Actlvltle$ This year has been over l.SOO beneficiarie5 to Hom&Stsrt Oxford 5upporL a new record forthe charity. Families are being supported through a myriad of worries and noticeably a majority of families {some 77961 have multiple need& In particular thi5 year, more families are coming to us experiencing issues in self-esteem, lonellness and Isolatlon and prattical support need5 such as running the house. Our groups continueto be an incr&¥ingly important aspect of our outreach probyamme. We now run groups every day ofthe week. As well as our stsy and play groups, we have also launched a 8aby Book Club in Littlemore and Daisies, a SEND supportgroup in Witney. We also continueto support a weekly Growing Minds stay and play group in Llttlemore. Our free summer programme grew, with events taking place in Witney and Rose Hill and forthe first time also included day trips to Beale Park. Feedback from the events showed usjust how importantthe5e activities are for familieswho had previoulsy found days out on their own to be Inaccessible. and unafordable to them. The Home-start trips gave then access to experiences they would not otherwise have had. Our groups continue to grow in popularity. In the last year over249 group sessions took place and 485 families were supported through groups. The increase in focus on our group activity saw us increase staffing, with the appolnment of a Famlly Group5 Support Worker, who works alongside our Group Coordlnator. Our hom+visiting volunteers have supported 62 families thlsyear. Emotlonal support contlnues to be the mostoffered support although frequently ourvolunteers are also offering practical help such as managing household budgets• getting families out and about and connecting with other services. 59 volunteers help us SUPPOrt local famllies. Once more. ourvolunteers have glven over 10.000 hours oftheir time to Homfrstait which is just increidble. In our annual Volunteer SLtNey. IOO¥o of volunteers said they would recommend volunteering for HomStarL Collaboration and partnership work contlnues to be an important part of our Wrk. Together with our Home- Start Consortium partners we have Secured fundin& As a member of the Oxfordshlre County Councll's Early Years Board, we are helping to push forward the importance of the Earlyyears. While partnerships with Oxfordshire Health and Active Oxfordshire have ensured both new funding streams and more access to valuable services for ourfamilies. Our Annual Report can be found on our website www.homestartoxford.org.uk and provides further details about all our activities this year. Flnanclal Report Total income increased by a remarkable 42% to £415.423 in 202+25 (£315,106). A number of factors contributed: an increase of almost £70,000 from statutory bodies, including, for the first time Oxford Health. a successful restart of funding from the National Lottery1£25,000), and increased funding frorn long-term supporters including BBC Children in Need and The Henry Srnithcharity. Unrestrlcted incorne. which weare fe to use flexibly. was unehanged at £123,000, while restricted income increased by £124,000 to £293,000 from £169.000.
H•me•StartOxford Th¢ Report olthe Trusteesfor theyearefided 31 Marth 2025 Fknanclal R¢port (¢onL) Thatwe rnanaged a very materfal Increase In our lftcome in the current, difficult, environment with increased competition forfunds, was in no small partdue tDthe efforts and expertise of the Development team, responslblefor the souKingoffvnds and reporting backto grant-VerS, whlch had been stren8thened in late 2023, as well asto the increased tnvolvementof the CEO in a rtumberof important nelworks. Togetherwlth HDmtrStsrt 8anbury, Blcester and Chlpplngfrlorton and Homfrstsrt Southern Oxlordshire, Hom&Start Oxford is a memberof the Hom&StartOxfordshire Consortlum which succesthillyapplled for lundlngforprojects coverlng theentlre ¢fity. Total expenses for 20225 ros¢ by only 17%to £362J0312>24: E309.308). Iwithin these figure% total stsff costs were £315.11512>24: £262275).an Increase of 19%and representing86% oftotal c05t& The substantial increase was caused by an increase in staff numbers. general salary inllation, aswell as recruiting newstsff at higher expèrlence levelsto those leavi Nonthilarycosts rose by 109b. The result of the changed incorne and expenses led to a surplu5 of £52521.compared to a deficit of £17221 the year before. Totsl reserves thwefore Increased to £282,830124: £230091. of which £259.557 were unrestrlcted and uncommitted. Thls represents TOft01 eypensesfortheyejf. The trustees recoonlse and accept thelrresponslblSty for ensurfng thatthe rlsks towhkh the charltable ompany is exposed are reviewed and stepstaken to mitigate potentlal damage byuse of approprlate preventstlve controls and correctlve artlon& Trustees are aware ofthe Charitle5Ststefflentof Recommended Practice ISORPI and accept the requiremen¢ in relation to all aspects of theirwork. for fe8ularassessments ofoperatin8Strengths and t4eakne55. Tothisend the risk management strategy compri5e5 an ann1 rvliew ofthe risks which the charity may face, theestablishment ofsystem5 and procedures to mitigate those rlsks Identlfied. and the Implernentatlon of proceduresdesS8ned to mlnlmlse any potentlal Imparton the charity should •nyof those flsksrnateriJli The trustees have miewed le4el olthe charity's re5erveswhich are freetyavailable forfinancing continuingoperations. The trustees congderthat unrestricted reserves adequate to meet the charity's immediate commitments, and in addition an amount ofapproximateiy 3 months. operatinE expenses Is the prartlcal mlnlmum In orderto protectthe contlnued exlstence of the charlty and ensure that obligations of (urrert sep4ice users can be safelyfuifilled. In the current situation olextremÈ flnancial uncertainty, however, unre5tTirted reseryes ofat least6 months, operatingexpenditure ale1t to be more appropriate to ensure that obligations to current service users can be safely met. At31J.25. total unrestrlrted ieser¥es: Prlorcommitments (potential redundarKy payThentsand pmjertlunding) £282575 -23.018 Unrestrltted. uncommltted reser¥es £259 Total expendlture 202>24 £362.903 Investment polky All furKls are held in currentor interest4*arins bank account&
Homtrstart Oxford The Report of theTnthes for the year ended 31 Marth XU5 The charity's trustees are responsible forthe preparation of the accounts in accordance with the tem)s of the Companles Act 20C6, the Charities Act 2011 and the Charitres (Accounts and Reports) Regulatlons 2008. Notwithstsnding the explicit requirement In the extant ststutory regulations the Charities (Accounts and Reports) Regulations 2008. to prepare the financial statements in accordante with the SORP 2005, in IeW of the fact that the SORP 2{5 has been withdrawn. thetrustees determined to interpt this responsibility as requiring them to follow current best practice and prepa the accounts according to FRS 102 SORP {Statement of Recommended Practice forAccounting and Reporting by Charities) 2015. Company and Charity Law requires the tTUStees to prepare financial statementsfor each fi'nancial year which give a true and fairview ofthe state of affairs ofthe chaiitsble company and ofthe irKoming resources and application of resource5, including the income and expenditure, of the charitable company forthat period. In preparing those financial statements the trustees are required to:_ select suitsble accounting policies and then applythem consistently. obserrfe the methods arrfl principles in the Charities SORP. makejudgements and estimates that are reasonable and prudent and Ppare the financial statements on the going concem basis unless it is inappropriate to presume that the charlty will continue in operation. The truste@s are responsible for keeping adequate accounting recordswhich disdose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of company and hence fortaking reasonable steps for the pmention offraud and other irregularitie& The trustees are also responsible for the contents of the Trustees, report, and the statutory responsibility ofthe Independent Examiner in relation to the TNstees' report ts limited to examining and ensuring thal on the face of the POr( there a no material inconsistencieswith the figures disdosed in the financial ststements. Method of preparation af accounts The financial ststements have been prepared implementingthe FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, and in accordance with the Financlal Reporting Standard 102. leffettive l January 2016.) These financial statefflents have been prepared in accordance with the prcNisions in part 15 ofthe Companies Att 2006. applicableto companies subiectto the small companies reglme. Thls report was approved by the trustees on the !! . 2025. and signed on their behalf. by Dougla$ Keir Director and Trust l.1 1kn025
Htsmfrstart Oxford Indqwndont Ex•mln•rl$ Report forthe yearended 31 Marth 2025 I report on the financial statements ofthe wmpanyfor the yearended 31 March 2025, which are setout on pages 2- 21. Re¥4e¢tlve responslbllltles of trustees and examiner. The trustees, who are also the directors of the company for the purposes of company law), are responsible for the preparation of the financial ststements. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 and that an independentexamination is needed. Havlng satlsfied myself that the charlty Is not subject to audlt under charlty or company law and Is ellglble for independent examination. it is my resPOnbillty to: . examine the finarKial statements under Section 145 ofthe CharitiesAct 2011. to follow the procedures lald down in the general Dlrections given by the Charity Cornrni55ion under section 14515)Ibl of the 2011 Act; and . to state whether particular matters have come to my attention. Ba515 of Independent examlner's report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting CordS kept by the charity and a comparison of the accounts presented wlth those record& It also Includes conslderdtion of any unusual items ordisclosures In the accounts, and seeking explanations from you as trustees, conceming anysuch matter5. The procedures undertaken do not provlde all the evidence that would be required in an audit and consequently no opinion is given as to whetherthe accounts present a'true and fair view" and the report 15 limited to those matters set out in the statement below. Independentexamlne$ statement In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that in any material respectthe requirements: to keep accountlng records In accordance wlth section 386 ofthe CompanlesArt 2006 to Prepa flnanclal statements whlch accord with the accounting records and comply with the accountlng iequlrements of section 396 of the Companles Act 2006 and wlth the methods and prlnclples of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or the financial ststements have not been prepared In accordance with the Charltles SORP (FRS 1021 I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this repo in orderto enable a proper understanding of the accounts to be reached. Signed: Dated: I I BrookAlder Alder Demaln & Akers Ltd 2 St Michael'5 Court. Southmoor Oxfordshire, OX13 SHR
HOMstrrt Oxfoyd
5tatemontof YinandalActlvltleshr the yearended 31 Marth 2025
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Homevstsrt Oxford Statemontof FinandalArtivitie5 for th• yearended 31 March 2025 Prior yearfs figures Unrestrlrted Funds ReJtrlrt•d lundj Total Funds Notes 2024 2024 In¢omlngr•iouS Incomlng resources fromgeneroted lunds Voluntarylrtome Activities forgenerating funds Investmentlncome Incoming resources from charltoble actiwties 153,691 6,205 3,178 47,061 200,752 6,205 3,178 81.952 81,952 Totsl Incoming resources 163.OT4 129,013 292,087 Resources expended Fund.mlslng costs Costs olchorltable octlyltles 33,032 146,930 33,032 276,276 129A46 Total resource5 expended 179,962 129J46 Not Incomlng rnourrni b•loretransf¢rs botweon fundi Grom Iran$f•rs between funds Net In¢•min8 rewurc•$ belrtrre other rncognlsed 8alns and loss -16,889 -333 -17,221 li -16,889 -333 -17,221 Othergalnsand i•Mes M¢tmovem¢nt In fvndl -16,889 -333 -17,221 RKondllatlon of funds Totalfundsbroughtlorward 244.323 3,207 247,530 Total nd$£Irrfed férward 227,435 2,874 230 The notes on pa8es 13-19 lorm an integral part ofthe5eaccount& All activitiesderive from contlnuln8operatlons.
Homtrstart Oxford ststement of Financial Activities forthe yearended 31 March 2025 Income and Expenditure Account as requlred bythe CompaniAttf•rtheyearertded 31 March 2025 2025 2024 Turnovor 411551 288,909 Costs oftumover 3613 309,308 Operating5urplusl deficit -20399 Inte5t recelvable Interest payable 3.873 3.178 surp11de1k1t on ordlnary artivities beforetax 52,521 -17221 Surplwldelklt forthe year 52521 -17221 Retsined SulUsIdefitIOrthe financialyear 52521 -17221 All actNities derivefrom continuingoperations In accordance with the provisions ofthe CompaniesArt 2006, the headings and subheadings used in the income and expenditure account have been adapted to reflectthe special nature of the charitys activttie& The fiotes on pages 13-19 forni an Integralpart of these acCnts io
Home•Start Oxford Statement of FlnanclalActlvltle5 forthe year ended 31 March 2025 statementof Totsl Recognlsed Gains and Losses forthe year ended 31 March 2025 20Z4 Surplusldeficit of incomeover expenditure before realisation of assets 52,521 17.221 52521 17321 Grnnts forthe acquisition of fixed a55ets Netmovement In Funds 52.521 17,221 Movements In revenueand capltalfvnds fortheyearended 31 Mar<h 2025 Unrestrlcted Funds 2025 Restrictod funds 2025 T•)tsl Funds 2024 Total Funds 2025 Accumulated funds broughtforward Recognised gains and losses beforetransfers Transfer between Funds Accurnulated fundscarriedforward 227.435 55,140 2.874 -2,619 230,309 52521 247,530 -17,221 28275 255 282,830 230.309 being Accumulated Revenue Fund Flxed Asset Fund 282,575 282030 230J09 282,575 255 282B30 230209 li
Homtrstart Oxford Balance Shgetas at3tst Marth 2025 2025 2024 Note Fixed Assets Tanglble assets io 4,175 4.673 CurrentAssets Debtors & prepayments Cash at bank and In hènd Total currentassets 4.231 400.580 404,811 22,982 217.335 240,317 Current iijblllt amounts due within one year -126,157 -14,681 Net CuffentAssets 278.654 225,636 Totsl assets less Ilablutles 282,830 230,309 N¢tAssets 282.830 230,309 Charftylunds Unrestricted funds Restrfcted funds 282,575 255 227,435 2,874 282030 230.309 The financial statements have been prepared in accordancewlth the provisions relatlngto companles subjerttothe small companlÈs règime part IS ofthe of the Companiés kt2006and In accordance with the Financial Reportingstandard forsmaller Entities. Forthe financial year in question the companywas entitled to exemption undersectlon 477 olthe CompaniesAct relatingto small companies. No members have requi the company to obtain an audit of its accounts forthe year In questlon In accordancewith section 476 oftheCompaniesAtt200& The directots acknowledgetheir responsibilities forcomplyingwlth the requirements ofthe Companies Act 2006 with respect to accounting recordsand the preparation of accounts The chjrlty Is subject to Independent Examinatlon undercharlty leglslation, and the report of the Independent Ex3mlnerls on page 7. The financial 5tstements have been prepared in accordance with the provision5 in part IS ofthecompanies Art 2006 applicable to companie55ubjert tothe5mall company gime. The financlal ststementswere approved by thetrustees on. behalfty. - 2025 ènd Sign on thelr Douglas Kelr (Trustw and Dlr•ctor) The noteson pages 1>19 form an integrnl part ofthese accounts 12
Home-start Oxford Notes to the accounts for the yearended 31 March 2025 I. ACCOUNTING POUaES Basls of preparatlon of the accouiits The financlal ststements have been prepared underthe historical costconvention and in accordancewlth the Financial Reporting Standard fw Smaller Entities IFRSSE), effective April 2(108, and all other applicable accounting standards, as modified by the 2005 Revision of the Ststement ofRecommended Prartice for Accounting and Reportlng Issued by the Charlty Cornmlssioners for England & Wale4 effectlve Aprll 21105. The accounts have been drawn up in accordance with the provisions of the CharitlesAct and the Companies ACL In so far as the Statement of Recommended Practice forAttountlngand Reporting issued by the Charity Commissioners for England & Wales, effective April 2005 requi compliance with specific Financial Reporting Standards otherthan the FRSSE then the specific Financial Reporting S¢aftdard$ have been followed where thelr requlrements dlfferlrom those ofthe FRSSE. The company hastsken advantage ol the exemptIon In Flnandal Reportlng Stsndafd No l from the requlrement to produce a cash ILOW ststemenL The partlcular accountln8 policies adopted are set out below. Rlths and futum Mumptlffis The charfty constotutes a publlc benefit efity as defifd ty FRS 102 ountIn8 £onv•nth The flnanclal statsments are prepared on a goln8 concern basls. under the hlstorlcal cost conventlon as modlfled by the waluatlon ol freehold land and twildlngs and fixed asset lrnftstments. The charity is entirely dependenton tontinuin8 grant aid and as a consequence the goin8 concem basis Is also dependent on the cotrtinuin8 grant aid. Incoming R•wur¢as Incoming re50urces I Kcounted loron a recelvable basi& butwill be deferred where approprfate In16ne vAth the policy ststed below. Investhwit Incom• Bank Inte$t received Is Included on an actual receipts basls. 13
Homtrstart Oxford Notes to the accounts for the year ended 31 Marth 2025 I. ACCOUNTING POLICIES- CONTINUED Deferred income In accordance with the Ststement of Recommended Practke forAccountlng and Reportlng {effectiveApril 20051 issued by the Charity Commissioners for England & Wales grants received in advance and specified by the donor as relating to specific accounting periods or alternatively which are subject to conditions whtch are stlll to be met, and whlch are outslde the control ofthe charlty orwhere It Is uncertaln whether the conditions can or will be meL are deferred on an accruals basis to the period to which they relate. Such deferra15 are shown in the notes to the accounts and the sums involved areshown as creditors in the accounts. Recognltlon of Ilabllltles Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the Statement of Recommended Practice for Accounting and Reporting leffectiveAprs120051 issued by the Charity Cornmissioners for England & Wales. Resources Expended VKith the exception of fund-raising, all the activities of the company are considered to be charitable activities, and, as such, the costs have been aggregated in the income statemenL This includes the direct Costs of providing services to beneficiaries. the training and support of w)lunteers and the salary and pension costs of employees involved in facilitatingthe above, Including those related to the management and govenance ofthe organisation. A break-down of these costs is given in the notes to the accounts. Flxed assets and depreclatlon All tangible fixed assets, except freehold land and building8 are stated at¢ost less depreciation. Freehold land and buildings, where held, are stated at a valuation arrived at by a professionally qualified firm of valuers, who valued the assets on the basis of open market value in current use. Items of less than £1,000 are not capitslised. Depreciation has been provided at the following rates in order to write off the assets (less theirexpected residual value) overtheir estimated useful economic lives. Plant and machinery 25% stralght Ilne A regular annual review of the likelihood of asset impairment is undertaken. 14
Homtrstart Oxford Note5 to the accounts forthe year ended 31 March 2025 I. ACCOUNTING POLICIES- CONTINUED Capltal grants The board oftrustees considerthat, in order to comply wSth the Statementof Recommended Prartlce for Accountlngand Reportlng issued by the Charfty Comrnlssloners for England & Wales leffectlve Ottober 20051, gifts of tangible fixed assets or grants of a capital nature glven for speclfic purposes and fully utilised in the furtherance ofthe objects ofthe charityshould be credited to the relevant fixed assetfund after the sums have been properly expended on the restrlcted purpose. The related asset Is shown In the balance sheetat the full cost of acqulsitlon or subsequent revaluation. If the related assets are subject to restrictions tythe grnnt maklngorganisation on their use and d15Pol, then these restrlctlons are noted In the fixed asset sectlon of these accounts. In such clrcumstance5, the fixed asset fund created Is treated as a restrlcted fixed asset fund. As the related assets are depreclated, then a transfer Is madelrom re5trlrted fixed asset fund5 to unrestricted revenue reserves to reflett the dimunitlon In the asset subject to the restriction. If the related assets a not subjertto restrlctlons by the grant maklng organlsatlon on their use and dlsposal, then the fixed assetfvnd created Is treated as a deslgnated flxed asset fund. As the lated assets are deprèciated, thon a transfér is made from desi8natsd fix•d asset funds to unrestrlcted revenue reSeTrs to reflect the dlmunltlon In the asset. Any resldual Ilablllty to the donor arlslng from, for example, the asset's future sale, Is dlsclosed as a contingent Ilabillty unlessthe event that would trlgger PaYMent of the yant becomes probable In whlch case a liablllty for repayment is recognlsed. Insofar as this policy relates to Govemment grants and to the extent that it may b• a departure from the Statement of Standard Accountlng Prartlce Number4, such departure Islustlfied on the basis that Itls In order to comply with the Statement of Recommended Practice forAccounting and Reportlng leffectlve Aprll 20051 issued by the Charlty Commlssioners for England & Wales. Taxatlon As a registered charity, the company is exernpt Irom income and corporatlon tax to the extent that its Income and galns are appllcable to charltable purposes only. Value Added Tax Is not recoverable bythe company, and is therefore Included In the relevant costs In the Statement of Flnandal Activities. Funds strurture pollty The charity maintains a general unrestricted fund Ythlch represents funds whlch are expendable atthe discretion of the trnstees In furtherance of the objects of the charity. Such funds may be held in orderto finance both worklng capital and capitsl investment. Restricted funds have been provlded to the tharity for partlcular purposes, and it is the pollcy of the board of trustees to carefullymonitorthe application of those fvnds In accordance vAth the restrlctlons placed upon them. 15
Hom•-Start Oxford Notes to the Kcount5 for the year ended 31 Marth 2025 l AccouimNG POUCIES- CONTINUED Funds strurture poll<y (continued) A red asset fund is malntslned which represents the wrltten down value of tangSble fixed assets, and is divided into a restricted fixed at fund representlng the wrltten down value ofthose assets subject to restrictlons. wlth the balance being in a designated fund representlng the wrltten down value of those assets free of restrlctlons. The detalled operatlon of these funds Is described underthe accountlng pollcy, Capltal grants,. Any surplus on a Restricted Fund which has ceased and where the donor has confirmed full completion with the 5ervlce crlterla and which relates to estlmated apportlonment of charitable or governance and administration costs wlll be transferred to the Unrestricted Fund to support the MalnIng costs and disclosed in the notes to the accounts. 2 WINDING UP OR OISSOLUTION OF THE CHAAITY If upon wlnding up or dissolutlon of the charity there remain any assets, after the satlsfactlon of 311 debt and Ilabllltles, the assets represented by the accumulated fund shall be transferred to some other charltable body or bodies having similar objects to the charity. 3 SURPLUS FOR THE FINAMCIAL YEAR 202S 2024 This is stated after creditln8 Income from ordinary adlvltles 415.423 292,087 and after charglng:" Depreclatlon of owned fljted assets Indemnity Insurance for trustees and employees 1,765 1,225 3,030 1.115 Funds belonging to the charlty have been used for the purchase of Insurance to protect the charfty from loss arislng from the neglect or defaults of its trustees. employees or agents, or to Indemnlfy Its trustees, employees or agents, agalnst the consequence5 of any neglect or default on their part. 4 STATEMENT TMAT NO FEES WERE PAID TO TRUSTEES OR CONNECTED PERSONS The were no fees or other remuneratlon pald to trustees. Trustees, tralnlng and business-related travel and other expenses were paid. S INVESTMEwf INCOME 2025 2024 Other bank deposlt Interest recelved 3,873 3,178 16
Notss to the Actounts forthe yearended 31 Marth 2025 6 DEFERRED INCQIIIMG RESOURCES& RESERVES- RESTcfED FUNDS Released from prior Gross Income Additional Closing ye•rs c•ved deferrals deferrnls Openw deferrals Réxtrfctsd Funds Active Oxfofdshire BBC Children in Need Clty ofoxford Charfty Cottsway (Witneyl The Henry Smlth Foundatlon JIM Cousins Trust Natlonal Lottery Openwork FoulatIon Oxford Health Oxfordshire Ct>mm. F¢)undition Tesco (Groundwo) Wltnty T+y•m C¢un¢il 30,760 L667 1750 1,250 31250 2.750 18J64 5250 31.755 5015 IJ 3M7 1,667 3,750 2500 36250 3.000 21,797 350 2.750 18,164 31,755 13,956 2250 11.000 31,755 5015 IJ Totsl (Restrlcted Fundsl 182268 2,010 2025 2024 Thesedeferrals are Induded in credltor5 ,oio The deferrnls included in creditors relate to thox wnts•nd donations specified by itrdonors as r¢latin8to specSllc pertods and representthose parts ofthe grnnts ordon•tions thkh relate to perlods subsequentto the accountlng year4nd and ar• treated asgrants In advir¢¢e. or alt•mativtywher¢ thèr••r• condltlor6 which must be fulfiued wior to entiilement or Ltse of the grant or donat by th tharity. 7 STAFF COST5AMD EMQLUMENTS 2025 2024 Gross salarles Émployer'5 National Insuran Employtrs Penort ContribuUcK 266,538 213 11.893 300.233 232,97S 17,430 9,687 260.093 2025 2024 Numb•rolfulltlrne •mployees orlulMirne•quiv•l•nts 8.2 Ther¢ wer¢ noornploy¢e5 that recwved remurwation amountNigtQ nK)rethan £60,1]00 per annum. The charlty has an actlve aut¢enrolm¢ntcOrnpllan( defined contrltmrtion, pen&on scheme opento new member It also has a closed auttrenroiment noTrcompllanLdeflned contrll)4rt1on. penslon scheme. The assets of both schemes are held separatelyfr¢)rn the assets of the charlty. beinginvesied with a ma*er twst pension lund and an insurancecornpany respectl¥ely. Pension coststharged in the SQFA repre5en¢ th¢ contributions payable by the charity in theyear. 17
Homtrstart Oxford Nrtes to theAccounts forthe yearended 31 Mah 2025 8 DEBTORS 2025 2024 Tradedebtors Grant debtor5 Prrfiaid expenses 22.700 282 22.982 4231 4231 9 CREDITOR&. AM(MJNTS FALUNG DUEIVIThIN OIIEYEAR 2025 2024 other creditor5 Accrued experses PAYEand Nl Pension Contributions Copier lease creditor Deferred income and grants in alfvan (see note 61 661 162 941 1,590 43 2,882 5,000 14.681 122,010 126.157 10 TANGIBLE FIXED ASSErs 2025 Office Equipment 2024 Office Equipment Cost At l April 2024 Additions At 31 Marth 2025 31261 126T 32529 2240 31261 Depredailon At l April 2024 Charge fortheyear At 31.Marth 2025 2358 1.765 28354 26%9 NBV at31 March 2024 NBV at31 March 2025 4.175 4.672 The Net 8ookValues above representthe Wle of the assets howeverfunded. 18
Home-start Oxford Notes to theAccounts forthe year ended 31 March 2025 11 PARTICULARS OF INDMDUAL FUIIDS AND ANALYSIS OFASSETSAMD LIABIUTIES REPRESENTING FUNOS AT31 MARCH 2125 Unrestricted Designated Restrirted Funds Funds Funds At 31 March 2025 Totsl Funds Tangible Flxed Assets Netcurrent assets 4.175 278399 4,175 278,654 Totsl Funds 282574 282.829 Th• lndlvldualf4thdslnclud•d •b•v• Funds at i Net April 2024 resources Transfers Funds at 31 Marth 2025 Brook Trust Clty oloxford Charfty Feed UK St Mary Magdalen Parlsh Charltles -134 187 435 Unre$trkFMnrf 227.435 55,140 282,574 TOTAL CHARITY FUNDS 52,521 282,829 12 EMOOWMENT FUNDS The Charity had no endowment funds In the swrended 31 Mafth 2025. 13 SHARE CAprrAL The charity is incorporated under the Companie5 Act 2(KJ6and is limited by guarantee. each rnemberhaving undertaken to contributesuth amounts not exceeding one pound as may be required in theeventofthe company being Wnd up whi15t he orshe is still a member orwthin one year thereafter.
Homfrstart Oxford Nrtes to the Accounts forthe year ended 31 March 2025 Status dthl$ sthedul• to the St•tsmert of OMnclJlActlvlt The schedules on the following page5are required ty the disclosure requirements of the Statement of Recommended Practice forAccountin8 and Reporting issued by the Charity Commissioners fOrEnand & Wales, effective April 2005 As such, they fom a part ofthe xcounts required by Charitieslkcounts and Reports) Regulations 2008. They do not form a part of the accounts required by the provisionsofthe CompaniesActy to some extent they maydupllcate informatlon found etsewhere in the accounts. INCOMING RESOURaS Unrestrlcted Restricted Funds 2025 Totsl 2024 Total Funds Funds Incomlngresources from genernted funds Voluntary Income Donations from Tn4ts and Corpornte bodies 26297 1,710 82,493 84,203 28.007 168.999 197,006 60,413 130220 190,633 112,803 Glfts In klnd, d•Trat•d MThlces and fKIIIII•s Donated volunteer expenses 141 141 141 1.189 1,189 141 TotalvoluTht•ry Income 112944 84,203 197,147 191,822 A¢tlvltles lor g•n¢rJthglunOJ Fund-ralslng activities TotaiofArtl¥ttles lorimeratlngfunds S342 5542 S.342 6,205 6,205 Investmqrtlncome 8ank interest rceived Totallnvestrnent Income 3073 3073 373 373 3,178 3,178 Incomlns resources fmm ch•rlt•ble ¥111• Service related grant&. charitsble services to beneficiaries T¥)tal Incomlng rnsources from th•rltsble artlvftlos 208562 90,882 208562 209,062 90,882 Total ificoming rnIr¢¢> 292.765 415,423 292.087 20
Home•Stsrt Oxford Notesto the Accounts forthe year ended 31 Mah 2025 Unrestricted Restricted Total Funds Fund5 Funds 2ro5 2025 2025 Total Funds 2024 RESOURCES EXPENDED CostofBenerathigfuTrds Gross wages and salaries Indudlngpengons Otherl sundry 19,401 3,719 47,494 4,013 30.776 2.256 23.120 28J87 5L507 33,032 Cost•f charh•bhartlviti stsff Salaries Travel and Subsistence Trainln8 Recrultment Other 13397 234J42 247.739 1,676 7531 1316 1.610 2,126 224.317 4,542 1.603 1,037 IlT 1,328 2,938 2,281 Volunteers Travel and Subs15tence Tralnln8 Recrultment Other 391 1,612 2.352 7S2 31 1,006 834 25 lJ31 212 920 Groups famllyevents & beneficiarle5 Venue hire Resources& other Benefldarles 222T 4,OOT 2,809 2277 4J80 2,928 4.171 2,682 Premlses Rent Service charges Venue hlre, movlng& other 2268 3,025 3,378 12C Officeladmin IT related. incl. depreciation Printing incL equipmentdeyeciatio Telecoms Other 2,819 10,126 426 1,747 4,086 4,401 926 162 Gtr4emance& scheme management Insurance Fees H-S UK Levy Trustees. costs AGM, annual repo¢ PR 1.199 641 1.189 365 S,672 579 -26 Total 44J98 266,997 311395 276,276 21