2023-03-31-accounts

			Pages
Trustees' Annual Report			2to4
Independent Examiner's	Report		5to 5
Statement of Financial Activities			6to 6
Summary Income and Expenditure		Account	7to7
Balance Sheet			Btog
Statement of Cash flows			9to9
Notes to the Accounts			10to 20

for the year	ended 31March	2023
			Unrestricte	Restricted
			d funds	funds	Total funds	Total funds
			2023	2023	2023	2022
		Notes	E	E	E	E
Income and	endowments
from:
Donations	and legacies		4,633	82,926	87,559	88,080
Charitable	activities			20,965	20,965	7,025
Investments			101		101	642
Other			2,447		2,447	3,570
Total			7,181	103,891	111,072	99,317
Expenditure	on:
Charitable	activities		26,949	106,489	133,437	140,338
Total			26,949	106,489	133,437	140,338
Net gains on	investments
Net expenditure			(19,768)	(2,598)	(22,365)	(41,021)
Transfers between funds
Net expenditure before other gains/(losses)			(19,768)	(2,598)	(22,365)	(41,021)
Other gains and losses
Net movement in funds			(19,768)	(2,598)	(22,365)	(41,021)
Reconciliation	offunds:
Total funds brought forward			103,720	25,208	128,928	169,949
Total funds carried forward			83,953	22,611	106,563	128,928

			2023	2022
			E	E
Income			110,971	98,675
Interest and	investment income		101	642
Gross income for the year			111,072	99,317
Expenditure			131,999	139,828
Depreciation	and	charges for
impairment	offixed assets		1,438	510
Total expenditure		for the year	133,437	140,338
Net expenditure		before tax for the year	(22,365)	(41,021)
Net expenditure		for the year	(22,365)	(41,021)

Home-Start Southport & Formby Balance Sheet at 31March 2023	Home-Start Southport & Formby Balance Sheet at 31March 2023	Home-Start Southport & Formby Balance Sheet at 31March 2023
Company No. 05360454			Notes	2023	2022
				6	g
Fixed assets
Tangible assets			12	717	1,531
				717	1,531
Current assets
Debtors			13		505
Cash at bank and	in hand			108,193	136,613
				108,193	137,118
Creditors: Amount falling due within one year			14	(2,347)	(9,721)
Net current assets				105,846	127,397
Total assets less current		liabilities		106,563	128,928
Net assets excluding	pension asset or liability			106,563	128,928
Total net assets				106,563	128,928
The funds ofthe charity
Restricted funds			15
Restricted income	funds			22,611	25,208
				22,611	25,208
Unrestricted funds			15
General funds				35,015	53,886
Designated funds				48,938	49,834
				83,953	103,720
Reserves			15
Total funds				106,563	128,928

		2023	2022
		6	6
Cash flows from operating	activities
Net expenditure per Statement of Financial Activities		(22,365)	(37,421)
Adjustments for:
Depreciation of property, plant and equipment		1,438	510
Dividends, interest and	rents from investments	(2,548)	(642)
Other gains/losses
Decrease/(Increase) in	trade and other receivables	595	(505)
(Decrease)/increase in	trade and other payables	(7,464)	9,271
Net cash used in operating	activities	(30,344)	(28,787)
Cash flows from investing	activities
Payments for property,	plant and equipment	(624)
Dividends, interest and	rents from investments	2,548	642
Net cash from investing activities		1,924	642
Net cash from financing activities
Net decrease in cash and cash equivalents		(28,420)	(28,145)
Cash and cash equivalents	at the beginning ofthe year	136,613
Cash and cash equivalents	at the end ofthe year	108,193	(28,145)
Components ofcash and cash equivalents
Cash and bank balances		108,193	136,613
		108,193	136,613

tes to the Ac	co	unts
Income
Recognition	of		Income is included in the Statement of Financial Activities (SoFA) when the		charity
income			becomes entitled to, and virtually certain to receive, the income and the amount of
			the income can be measured with sufficient reliability.
Income with	related		Where income has related expenditure the income and related expenditure			is
expenditure			reported gross in the SoFA.
Donations and			Voluntary income received by way ofgrants, donations and gifts is included		in		the
legacies			the SoFA when receivable and only when the Charity has unconditional
			entitlement tothe income.
Tax reclaims	on		Income from tax reclaims is included in the SoFA at the same time as the
donations and		gifts	gift/donation to which it relates.
Donated services			These are only included in income (with an equivalent amount in expenditure)
and facilities			where the benefit to the Charity is reasonably quantifiable, measurable and
			material.
Volunteer help			The value ofany volunteer help received is not included in the accounts.
Investment income			This is included in the accounts when receivable.
Gains/(losses)		on	This includes any gain or loss resulting from revaluing investments to market			value
revaluation of		fixed	at the end ofthe year.
assets
Gains/(losses)		on	This includes any gain or loss on the sale of investments.
investment assets
Expenditure
Recognition	of		Expenditure is recognised on an accruals basis. Expenditure includes any VAT			which
expenditure			cannot be fully recovered, and is reported as part ofthe expenditure to which				it
			relates.
Expenditure	on		These comprise the costs associated with attracting voluntary income, fundraising
raising funds			trading costs and investment management costs.
Expenditure	on		These comprise the costs incurred by the Charity in the delivery of its activities				and
charitable activities			services in the furtherance of its objects, including the making ofgrants and
			governance costs.
Grants payable			All grant expenditure is accounted for on an actual paid basis plus an accrual		for
			grants that have been approved by the trustees at the end ofthe year but not yet
			paid.
Governance costs			These include those costs associated with meeting the constitutional and statutory
			requirements ofthe Charity, including any audit/independent examination	fees,
			costs linked to the strategic management ofthe Charity, together with a share				of
			other administration costs.
Other expenditure			These are support costs not allocated to a particular activity.

3 Statement of	Financial	Activities - prior year
			Unrestricted	Restricted
			funds	funds	Total funds
			2022	2022	2022
Income and endowments		from:
Donations and	legacies		15,129	83,546	98,675
Investments			642		642
Total			15,771	83,546	99,317
Expenditure on:
Raising funds				15,811	15,811
Other			24,172	100,355	124,527
Total			24,172	116,166	140,338
Net income			(8,401)	(32,620)	(41,021)
Transfers between	funds		(3,735)	7,335	3,600
Net income before	other
gains/(losses)			(12,136)	(25,285)	(37,421)
Other gains and losses:
Net movement in funds			(12,136)	(25,285)	(37,421)
Reconciliation offunds:
Total funds brought	forward		115,856	50,493	166,349
Total funds carried	forward		103,720	25,208	128,928

4	Income from donat	ions	and legacies
				Unrestricted	Restricted	Total	Total
						2023	2022
	Reaching Communities Sunrise Project				35,139	35,139	31,662
	Sefton CVS				7,632	7,632	8,450
	Steve Morgan Foundation						24,979
	PH Holt						5,000
	Eric Wright Trust				24,000	24,000	10,000
	Groundwork				1,375	1,375	1,125
	Lions Club				1,000	1,000
	Homestart -Toddler				1,000	1,000
	Rathbones				3,000	3,000
	John Moores				6,000	6,000
	Tesco Groundwork-
				500		500
	Christmas Party
	Homestart —Col Grant			250		250
	Barrat Development			1,500		1,500
	100Club				3,780	3,780	3,455
	General Donations			2,383		2,383	3,409
				4,633	82,926	87,559	88,080
5	Income from charitable		activities
					Restricted	Total	Total
						2023	2022
					E
	Cost of Living Fund				1,215	1,215
	Lottery Community	Fund			9,950	9,950
	LCR Cares Adult And People Counselling	Young			5,000	5,000
	Cash For Kids				4,500	4,500	7,025
	Asda				300	300
					20,965	20,965	7,025
6	Income from Investments
					Unrestricted	Total	Total
						2023	2022
	Interest Receivable				101	101	642
					101	101	642

7	Other incom	e
						Unrestricted	Total	Total
							2023	2022
	Other Income					2,447	2,447	3,570
						2,447	2,447	3,570
8	Expenditure	on charitable		activities
					Unrestricted	Restricted	Total	Tota I
							2023	2022
	Expenditure	on charitable
	acti vities
	Cost of Living	Fund			13,483	970	14,453	13,371
	Employee costs					101,495	101,495	101,560
	Motor and travel costs				385	4,024	4,409	2,213
	Premises costs				4,796		4,796	7,119
	Amortisation,	depreciation,
	impairment,	profit/loss	on		1,438		1,438	510
	disposal offixed assets
	General administrative		costs		4,378		4,378	5,308
	Legal and professional		costs		2,468		2,468	10,257
	Governance costs
					26,949	106,489	133,437	140,338
9	Net expenditure before transfers
						2023		2022
	This is stated	after charging;				E		E
	Depreciation	of owned	fixed	assets		1,438		510
10	Staff costs
						2023		2022
	Salaries and wages					88,661		90,248
	Social security	costs				954		2,297
	Pension costs					8,113		6,492
						97,728		99,037

	Cost or revaluation	Cost or revaluation
	At 1April 2022			11,996	11,996
	Additions			624	624
	At 31March	2023		12,620	12,620
	Depreciation	and
	Impairment
	At 1 April 2022			10,465	10,465
	Depreciation	charge for the		1,438	1,438
	year
	At 31March	2023		11,903	11,903
	Net book values
	At 31March	2023		717	717
	At 31March	2022		1,531	1,531
12	Debtors
			2023		2022
			E		E
	Other debtors				505
					505
13	Creditors:
	amounts falling due within one year
			2023		2022
			E		E
	Other taxes and social security		1,807		8,375
	Other creditors				500
	Accruals		540		450
	Deferred income				396
			2,347		9,721

Movement	in fund	s
				Incoming
				resources			At 31
					Resources	Gross
			At 1April	(including other	expended	transfers	March 2023
			2022	gains/losses)
				f
Restricted	funds:
Restricted	income	funds:
Reaching Communities
Sunrise Project			7,743	35,139	(42,882)
Sefton CVS	& Living	Well		7,632	(7,632)
Steve Morgan Foundation			4,245		(4,245)
100Club			11,637	3,780	(970)		14,447
PH Holt Foundation			1,283		(1,283)
Eric Wright	Trust		300	24,000	(24,300)
One Stop Groundwork				1,375	(1,375)
Lions Club				1,000	(1,000)
Homestart	Toddler			1,000	(1,000)
Rathbones				3,000	(3,000)
John Moores Foundation				6,000	(6,000)
Cost of Living Crisis		Fund		1,215	(1,067)		149
Lottery Community		Fund		9,950	(7,058)		2,892
LCR Cares Adults &		Young
People				5,000	(3,309)		1,691
Cash 4 Kids				4,500	(1,368)		3,132
Asda				300			300
Total			25,208	103,891	(106,489)		22,611
Unrestricted	funds:
General funds			53,886	7,181	(26,949)	896	35,015
Designated	funds:
Contingency	Fund		30,575				30,575
Redundancy	Fund		18,000				18,000
Fixed Asset	Fund		1,259			(896)	363
Total			49,834			(896)	48,938
Total funds			128,928	111,072	(133,437)		106,563

15	Analysis ofne	t assets between funds
				Unrestricted
					Total
				funds
				6	6
	Fixed assets			717	717
	Net current assets			105,846	105,846
				106,563	106,563
16	Reconciliation	ofcash / (net debt)
					At 31
			At 1April		March
			2022	Cash flows	2023
			E	g	E
	Cash and cash	equivalents	136,613	(28,420)	108,193
			136,613	(28,420)	108,193
	Net Cash /(Net	debt)	136,613	(28,420)	108,193

	Annual co	mmitments under non-cancellable	operating leases are	as follows:
			2023	2023	2022	2022
			Land and		Land and
				Other		Other
			buildings		buildings
			f		f
	Operating	leases with expiry date:
	Pension commitments
				2023		2022
				E		E
	The pension cost charge to the company
	amounted	to:		8,113		6,492
18	Related party disclosures
	Controlling	party