RECISTERED COMPANY NUMBER: 05368531 (England *md Wale5) REGisfERED CHARITY NUMBEK. 1108855 REPORT OF THE TRUSTEES AND DITED FINANCL4L STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 FOR HOME-START EAST SUSSEX UAK4NTEE UNA W(KyJgat¢ Atto￿t￿l8 Setvicts LiDJited Unit 43, Newhaven Enterwise Centre Newhaven BN9 9BA HOME. TART EAST SUSSEX CONTEprfs OF THE FINANCIAL STATE FOR THE YEAR ENDED 31ST MARCH 21123 Rep)rt of the T]itstres Ito6 Independtnt Exami￿￿5 Rq￿rt Stat¢mentofFinan¢i81 Activities Balance Shed 9tolO Notes to the Financial Statements llto20 HOIIIE-START KAST SUSSEX FOR THE YEAR ENDED T MARCH 2 The trustee& who arc a150 directOT5 of the charity forthc purw5cs of the Cornpanies Act 2(X)6. present their rcFK)rtwith the finan¢ia] statements of the charity for theyegr ended 31 March 2tr23. The financial staternents bave bttn prepared in accordance with the ¢harity's Memorandum and Articl4 the C()mpanies A¢t 2(K)6 arnl th¢ ptwisions of Acc4)uttung and RqM)rtin8 by Chariti¢s.. Staktnetst of Re¢ommended Pr￿￿¢¢ applicable to ¢knti¢s Prtpating their accounts in acconlance with th¢ FinaDCi8] R¢tK)rting Stsndard a￿11¢9b]e in the UK R¢publi¢ of ITeland IFRS 102) le￿￿t[ve I January 2019). Ch8ir'5 Overvfew 2022ll3 l am pleased to introduce the HoM￿stsrt E&5t Sussex Annual Financial Statements for 2022-23 for th¢ fi time. having tsken over as Chair from Cbri*irte M&)n in January. Christine ￿ down after twdve ye￿5 in the tole havin8 seen the or8ani5ation safely through many ¢hang¢s and ¢ha]lenging tirncs and l am plo5ed that5hc h&$ Chosen to w on as a iwd mthnir. fAtring theyearw¢ welcomed Anna Bachth) 8nd Sarah Johnston-Elli& tK)th trtngtng 8 wealth of exwieDc¢ to the Bognl. Sadly. due to unforeseen circumstat￿ S&rah Step￿ do￿ in March I￿t we are immcnsely grateful for her wis￿rn and astu*ness for the short time that she w&s with us. Il w&$ tirne to say g(XMJbye ￿ Derek Alldre￿ onc of I￿geSt-StrY]ttg volwitttrs and tn]st￿. l thank him forhis stgnificant contrilyjtion andwish iK>th hTrn aDd 8aJth the v¢ry ￿ forthe firture. I am pleased to k rnentoring Becky Rtid through the UK Board Apprenti¢¢ *heme ￿ up by th¢ Dep3Tm)ent for Level]]n8 Up. Housifig and ComEnunities. This very w￿[thWhIle initiative to If￿rease diversity and accessibiltry to EK)ard FOSitions F*nefits bDth the mentee and the Ixjardto which they are attxhed. There have been SOTne significant staffing chaTJges with Al¢K our Sery1￿ maTr8ger, moving on to manage anoth¢r local charity. Alex had been with us for 10 Yea￿ &8 a volLmteer and later an administrth and facilitator before tsking re¥￿nsibIlIty for mana8in8 ail our service (klivery. We welcomed hcr ￿t￿Cernent Clart in January. The pandemic h&8 seemingly indelTri Jly ¢hODged th¢ nabjre and rnethtrj of delivery of the gJP[￿ft we offer, and we have had to re&8sess our plaee in the cornmunity as aresulL The families. need5 and wish¢s to how they receive SUPFQrthas evolved and w4 atsd resilient volunteer& have strived to adapt to these changes. Th¢re has been some limited return to face-￿faCe suppTrrt but on the whole our ￿[vIc¢S have mnained online- and successfully ￿. Last year ChristiTK ]Y￿rt￿l the we b*1 in Securi￿ fimding for Beipw Murn. It was hO￿d its successor Being Famify- a group pro8fdmme Sup￿rting Dew Fmwents wÈth a wraparoLmd voluntrtt home-vÉsiting servi¢t- would more successful. Sadly. the Situation did not imprnv< and fw)dws made it clear that home-Vi5iting was no longer an attractive prospect for thetn. ln addiii¢)n, we faced dwindlin8 referrals &s local farnili¢$ ¢hose lo receive supwrt in other ways. Consequently, wehadto make the very difficultdecision to close thisprogrhmmkending $￿ul￿ry services to achieve meaningful and sustsinable outcomes. Thi5 would t)ol bt po&sible witlM)ut an outstanding tcam loj by our CEO. Ka￿ my fellow tsIL4tees and our funders lo whom I offer my thanks and very best wishes forthe year al*ad. 38￿C Ri¢e-Oxl¢y Chair of the Board of Twsitts HOME-START EA REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023 FINANCIAL REVIEW 21Y22-23 anotheryear where there continucs to be an increa8in8 nets4 for out setvices, and l am pleased to rep)rt that our financial perfOrn￿￿ clo%ly mirrors the bud8rt that had 08re¢d by th¢ Twstf43 at th¢ stsrt of this fin8nctal year. In a cha]lengiD8 ye4r includin8 two eban8es of aca)unlan( working Wtthin a ti8ht bJd8et h&% becn difficulL However, maintasnin8 an appropriate level of financial control h&s eDabled Ilome-start to move forward durin8 this year in th¢ knowledge that itsfinancial pffformance is king controlld snd monitored clearly. Sadly.thÉs meantthatthe trustees had agree to ¢los¢ w Being Fa]Dily group and voluoteer l¥)fftc-vissti]]g to pEts￿t th¢ widtr¢harity. For the yearunder review. we are rtrx)rtin8 a net WI￿Of £16.152. which is a little k>Thrr than the bjdgetcd figure. It LS Teassuringthatexpenditur¢ is on¢e agaxt) ti) line with the WeXp￿tIO￿WIth inc4)me gen¢ration 8UPPOrtin8 the yeaT'8 reasonable fJJJ8tt¢ial perfom)an¢e. The net In￿Me ha5 5llcTEa5ed our tota] Teserves at year-end to £98,466. At the ttme of witing. despite closing Bcing Family we still have * defi¢st budget of £70k. The CEO 8nd wll work pnwtivety to increase income and reducc ¢xp¢nditAre to knrak even by the endof the y¢ar. Finance Sub Committee ORIECTIVES AND ACTIVITIES Home-start East Sussex i5 a small. local. indeFfndent thartty fowJd¢d in 1996 that is atyiliated to SafeLives and Home- Start UK. Championing a Whole FaEnity Apprnacl4 the charity offers East Sussex fwnilies early help and reeovery se]vic¢s whi¢h impft)v¢ saf¢ty, resili¢nce aDd ¢￿tL¥)Mes0rreth￿e the cbance of a rADblem getting worse orbeing repeated. HSES re¢ognises that our earlv help and r¢eovery cornmuntty yjpwrt scrvicc5 arc part of a rte￿Ork of sernYce& prwesses and intera¢tions which airn to help ehil¢Ir￿ young peoplE and families at the eorliest Opl￿tlY or &8 Soon &8 possible after Crisis h&5 rAssed. HSES 15 committed w working wth externat pthers to transfonn ]oca] services OJLd systems to achi¢ve signifieant and sustaincd outcomes for East Sussex families facing complex chaJlen8es and probl¢Tll5. HSES h&8 been awarded SafeLiv&s L￿Ing Lights a¢¢redsiatioi)-the gold stsr stsndard for dornestÈc servic¢5. This rn￿S a]1 servica h8v¢ Yesilience, and cltent safety at thetr c<>re. In 2022.23 Home-start EA8t Sussex ran four w¥ices and one Wrapa￿d serviec.. LotU5 t￿n.criSIS domestic abus¢ trcovery pnVa￿e.' &wetk group female vietlln-survivors to recover and move forwwylwith their lives and keep themselves And their ¢hildrn safe future. Lotu3 BILK%Qrn.. FI￿ yttrof the projeetd¢v¢lopin8 Lobjs follow-on grvups fa¢tlitated by tixined ￿-LOtUS ¢li¢nts. Who's in Charge. PTogryth)m¢: 9.week gmup that w[￿}rtS rArents exp￿ien(]ftg child to pgr¢nt abuse snd violen(% ts) help reducc family risk and irnprove pa￿L-child relationships. (iv) Being FamiIy progra￿¢.. &week group for vu]nerable new parents whose babies (Ik12 months) are at risk of experiencing advcz5c childh￿j experiences a wrdtATound one-t(rone volunteer SUPFth ￿VICe. Due to an on80ing lack o furlding, s*Jty this servtcc w&5 clO￿d at the year end. (vl We were also able M) offer one-tsH>ne IDVA supwjrt trF clients attending ow service5 that had exwienced domestie abjse including child to Porent violence. This included 58ftty plantJitt& advice relatin8 to cow¢ legal surfj)orL child conia¢L liaison with ￿)cial 5ervi¢es ond s¢hwl& acttssing health ser%'i<*s, psrenting children who may be traumatised by &)mesti¢ abus< benefiw ￿￿sin& and emotK)tMt support. We also exa]ated Clients to high-risk ser¥iLfS if ne¢esw. Over the year Home-start Ea* Suss¢x mployed an average of 10 stsff, I sulTr¢ontr&t&lworker, 7 trus￿$ ond 16 volunteets. Som¢ staff wry out Inort than on¢ role. HOME-START EAST SUSSEX ORT OF THE TRUSTEES R THE YEAR ENDED 31sr MARCH 2023 ACHIEVEMENTS AND PERFORMANCE Th¢ Lotys programme suFryK)rtoJ 113 femalts with 201 thil¢ts 9 prOgr￿e5. Who's in Charg¢9 supp)rted 44 parents and carers with 101 ¢hiidren. acro￿ 3 progr8JnmC& B¢ing Family supp)rted 18 primary careTS and their 18 babie& acw&s 3 F￿08ramMes. We We￿ able to F￿0vide one40-ont IDVA suprM)rt to 107 clients with 183 children. One staff member gained the SafeLives DOrne￿I¢ Ab￿ Service Manager qualificatio￿ and two further staff gan their SafcLtvcs IDVA trwning. Continued pth]eT5hip working with LGBT+ srKLxalist charity Bri￿alon SwitchtM)grd to develop a LGBT+ quality standard specifically for dornesti¢ at￿se servi¢es. Feedback from ow ¢li¢nts that 91Y• felt their m￿tsI h¢•]th and wellt¢in8 hod itnpyoved 92% reported tha( their social sJp￿rt had improvvL 98•h felt their risk of had reducryl 88% felt the service had had a px)sitive in1￿1 on their childmi. lifapplicable) 86% rep)T*d the seN¢e h&J had ap)sitive impa¢ton theÉrrelationship their pattrer. 91 % ovesall Fwiuv¢ outwn¢s a¢ros5 all servie THE FUTURE 'I'he long-term quality and s￿urity of 0￿curr￿￿ s￿ViC be available to any Eransgend¢ror wn-binory resideDt of Fast Sussex or Brigbton & Hove. Ensuring oureontinued succe&s by regular rnonitoring of our financia] FWitioN ongoiog h8rnusit)g of ¢J]r talented t¢ams' skills ￿d-C4￿-dts. 8Uitude and learning Or￿1￿10n. A¢tively s¢eking more fimdin8 to run *klitional-Who's in (thar8e. group5 irt i)rder to meetthe high demand. Following on80in8 monitonng of local gaps in s￿Vicr FrfoVi5w)￿ hav¢ applied for fiJndin8 to sutv)rt Children of DA survitron. Revsewing local gaps in service trtr)vision and set up new piknt services that are wthtn the scope of our Obje¢ts. OME-START EAST SUSSEX REPORT OF THE TRUSTE FOR THE YEAR ENDED 31ST MARCH 21J23 STRUCTURE. GOVERNANCE AFID MANAGEMEIYT The Board of Tn￿treS goverD5 the charity in a¢wrd4n¢e with the comwy's Monor8ndum and Articles of A￿A)CIati(}n' it sets th¢ obj¢¢tives ond pYovid¢s l¢•l¢rship and strategic direction. The PA>ard dele8ates the daY-to￿Y rnanagement of the Ch￿lty to the Chief Executive Officer. She is ￿lS￿d by a small teatn of mainty time stsff. Th¢ BoaNI of Tn]stees mrf on fJv¢ 0￿%510n$ duriD8 the year8nd re(rived regular teN)rts from the Chi¢f Executive Officer, staff. and accouDtanL Two suiw)mmittees dea]ing with matters of fman¢¢ and p¢4y)nnel advise the Board &8 and when requiJryL E&* meets ac¢ordin8 w nttdand thisesthe ￿Tr2rd in acC￿danCe with its r¢s￿1ve of refereDc¢. Risk MapKymenl The t￿￿¢¢$ r¢gylarly review the major risk5 to which the charity is ex￿$t4￿ paying pani¢ular att¢ntton to financial matters child and adult safegu8rdtng i5￿￿¢s. repu￿￿on#t risK and perg)JJa] safety. The fftLStees are satisfjed that th¢ FK*li¢i¢s in place tts maT￿¢ and mitig* idu)tified nsks a[vro￿. APPRECIATION We conelude our re￿rt by thankiD8 everyone iDvolvtyJ in Itelping Home-start East Sussex SJP￿rt those families liwng in East Sussex and Brighton & Hove whffj for various reawns. struggle to eope with the ¢haileng¢s of everyday life. Th¢se f3milt¢s. at no cost to themselvc& have bcDefitted greatly from, and value4 our wptxjrt. A Ecnefit ma(k PDssible by the generou5 suprrt fiDan¢ial and in received from the followin8 dO￿>T 8ryJU Our volunteer5 who give fre¢ly of th¢irtime to rmvide one-t￿¢ supwrt ser¥i¢e b) families attendin8 Bcing Family. Our Pcer Supwrtcr5 who give freely oftheir tim¢ to faci]itste IA)￿ folh)W-on gTOW>S. Our various fjJndeTS fortheir financia] • and COnfide￿e in our ability ￿ deliver a valuable benefit to the eo]nmunity. All the individuals. I￿al other wisation4 and fiMdrais￿S fortheir d￿)￿tionS. Our partners from various agajeies for their help wilh training and forslwiD8 hclpfvl infom)ation and advice on an on-goirtg basis Our sma]I team of paid staff. fi)r theirh8td wort d¢th"catio￿ and commitment in co-ordinating and rnanaging the cffojts of ajl to ensure that charity rnnains fit forpuryx)se and all funds received aT¢ spwt wisety. HOM￿START EAST S &SEX REPORT OF THE TRUSTEES YEAR ENDED31ST MARCH 21)23 Regtst¢r¢d Compw Nwb¢r 05368531 Regtstered Ch#rlty ￿ll￿ber 1108855 R¢gist¢red offie¢ EnÉerpris¢ Centre Denton 151and Newhaven East sussex BN9 9BA Tru5ttts Mr D A Andrew5 MrMABr¢ Mrs H Edwards Mrs M P Jackso Mi&$ C E M(x)n ts J M P Riet-oxley Ms C T Titherly Resi8ned 15 February 2023 Independent eIamiDer Philip Woodgaie, FCCA Wo(yJgaie Accounting Services Lirnitrd Chartered Certified Accountants Unit 43. Newhayen E￿tErprise Centre Newha￿¢￿ Easi Sussex BN9 9BA ChletExeethe O(fi¢er Ms K Lawrence HOME-START EAST SUSSEX REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022 STATEMENT OF TRUSTEES. RESPONSIBILITIFS The trust￿5 (WIKY are also the direLaor5 of HoEne-Start for the putrMJses of eompany law) are reswDsible for preparing the Rel￿rt ofthe Tnts¢￿ and the f￿anCial 5tsternents in xwrdaajcc with applicable law and United Kingdom Accounting Siandards (United Kingdom GeneTa]ly A¢¢eFKed A¢o)untiTtg Pradi¢eJ. C(Hnpany law requires the trustees to prepare financial sta*ments for each fiTwJcial y￿whICh give atrL* and fair view ofthe state of affairs of the charitsble comw)y and of the incomingrewurtts and application orres0￿rce4 includin8the income and ext*ndituYe. of the (knritablecomFAny fwthatyear. In [￿e￿rIng these finaThciaJ statements, the truthes are required to sel¢¢¢ suitsble xcounitng p)li¢i¢s and then a￿lY them consistenljy. observe the methods and principles in the ajarity SORP. rnake judgements and e5timate5thatare rca50nable and tntdaJL te whether applicable UK Accounting Stsndards have followe4 subjrft lo matertal dep8rts]res disclosed and explained in the fitwiciai ￿teMents. and prepare the financia] statementson the8oÈn8 concern b&8IsuThl￿ itis in8prxopriateto presume thatthe charilable eornpany will eontinue ÉTh Ix]sinth8. The trustees are rwnsible for keeping thiuate actsymtiti8 r￿ordS thaÉ disclose with rtawnable accuracy at any time the fJnat)cial rx)sition of the chartty and enable them to en￿¢ that the financial stat￿ents ￿mplY with the Companies Act 2(K)6. Thcy are also rest￿￿SIble for safcguarding the &SSds of thc charity and hence for tsking reasonable steps for the prevention alld detection of fraud and other irregularities. Approved by order of the ix)8rd of tr￿kn on 18 Juty 2023 and signed on its beha]f by.. Jayne Rice4)xtey of Truste tYDEPENDEYT EXAMINER'S REPOIiT TO THE TRusfEES OF HOME-START EA TSUSS Independent examlmer's rtport to the trttsttts of HomtrSt¥rt E*st Sw$5 I to the Trustec8 on my examiDatiOD of the financi￿ stateTMts of Homerstart E4s¢ SUW￿ (the ¢hwityl for th¢ yearended 31st Mar¢h 2ff23. Res￿￿$]bIlitIts ba$ls ofr¢port As the Trustees of the charity (and al￿ its dtrectots for the of company law) you are reS￿)nsible for the preparation of th¢ finan¢iai stst¢m•Jts in a¢¢ordanc¢ with the requtrtments ofthe Compani¢s Ad 20061th¢ 2006 Act). Ha￿ng Satisfied myself that the financial statettThts of the clMTity are not required to bc audited under Part 16 of tht 2006 A¢t and are eligible for indetKndent ￿arnina1]ts￿, I rewkrt in rtspect of my examination of the charity's fin8n¢ial st&tements ¢8tried out under s¢¢tion 145 of the Clwities Ac12011 {the2011 A¢t). In c2rrytn8 Out my examination I have followed all the aN)licable D1￿ctIOnS given by the Charity Commission under stttÉon 145{5) {b) of the 2011 ACL Ind¢p¢Ddent ex••l#eV$ st*tement I haveeompleted my examinthon. I confinnthatno mattersbavcLxyme tomy attentionin￿nn¢¢tioll￿iththe examinatioo giving me cause to FKlieve that any [naleri￿ r¢s￿L ac¢ountitLg records Trvere not kept in respectof the CoMp￿Y &$ wuired by seclion 386 of the 20(NS Aci or the finan¢ia] statements do no¢ a¢¢o]d with Il*)se rttoyds,. or the fJn8Thci21 stklwnenrs do not clxnply with the accwth8 requiremertts of section 396 ofthe 21￿6 Act (rther than any requirement thatthe accounts give alruc and fairviewwhi¢h is not a rnatier ¢oJJsidertl as p3rt of an independellt examination. or the financial 5tateTnents have not iyet) prep￿ed in accordance with the metho¢ts and principle5 of the Statemertt of Recommended Practice for accounting and rep)rting by chaTitie5 applicable to ¢haTiti¢S preparing their accounts in ac￿rdanCe with the Finan¢ial l {5.IH8) 16.152 14.854 Trartsf¢rs between funds 15 (S.5(￿) 8,5( NET MOVEMENT IN FUNDS 12.694 3.458 16.152 14,854 RECONCILIATION OF FUNDS Total fvnds broryght forvAnl 82J14 82J14 67,4(Al TOTAL FUNDS CARRIED FORWARD The statement oifmanctal adivities in¢lud¢s all the 8ains and lo￿ reco8nised in the year. All ino)me and ¢xpendiiure tsive from eontanuing activities. The statement of financial aLaavilies also ¢0m￿leS wtth the requirements for an inty)m¢ and ¢X￿dIt￿re aC￿)U[rt und#r the Companies Act 2006. HOMVSTART EAST SUSSEX GISTERED NUMBEIL. OS368531 BALANCE SHEET 31ST MARCH 21123 2023 2022 UnT￿trI￿a R¢stri¢t¢d Totsl fun(L8 Tots] funds FIXED ASSETS Tangible ￿Sets 12 534 534 712 CURRENT ASSETS Debtor5 13 1057 ioi 2.057 17 103.626 3.458 107.084 171864 CREDITORS Amounts faJlin8 due within one ye8r 14 (9.152) (9,152) {91262) NET CURRENT A&8ETS TOTAL ASSETS LESS CURRENT LIABILITIES 95.(N)8 3.458 98,466 82,314 NET ASSETS 95,(X)8 98.466 82,314 FVLYDS Unrestricted fvnds Restricted fi￿(L$ 16 95.008 82,314 TOTAL FUNDS 98,466 82.314 HOME-START EAST SU&SEX GISTERED NUMBEK. i)SJ68531 BALANCE SHEET- CONTINUED AT 31ST MARCH 21123 The eomrAny is entitled to eJeiWion from audit under Se£tion 477 of the Comwkies Ad 2006 for the year ended 31st March 2023. Th¢ membern havc not TeqUI￿d the cornpany to obtsin an audit of its financial statements for the year ended 31st March 2023 in accordance with Section 476 of the Compgnies A¢t2(K)6. The trLLStees acknowledge their ￿SpOnSibl]ItieS for (a) ensuring thai the ¢haritsble Compwy keeps &X￿￿tIng rttoTds that o)mply with Sections 386 of the Companies Act 2(K>6 aajd preparing financial 5tatemeDts which give atruc aDd fair view of the state of affair5 ofthe clwitable compw as at th¢ end of financiJ year and of its 5urplu5 or deficit for eath fin￿¢[al yw in a¢wrd8nce Thith the requirements of Secti¢)ns 394 and 395 and which othetivise Comply with the requirements of the Companie5 Act 2006 relating kn financial statemenL% so far as aF0ItL￿Ie to the charitable compwjy. (b) These financial Stat¢M¢t￿ hav¢ t*¢n tryar•4 in ¥wdan¢¢ with th¢spxiaE ￿￿o¥1$10n$ atplicable to companies subject to the smajl company"s regim¢. The financia] statements were approved lry the knrd 0fTr￿*￿S on 18 July 2023 and were $i￿d on its bebalf by.. Jayne Rice•Oxley-Chair of T Mark - Actin Compony registstion numb¢r05368531 HOME-START EAST SUSSEX NOTES TO THE FINANCIAL STATEME FORT E YEAR ENDED JIST MARCH 2 AccouNfiNG POLICIES The finan¢iai statemertts have betn trywed in accordance wth the charity"5 MemtsTandum and ATti¢l¢s of Association. the Companies Act 2￿6 and"Acc(Mmting and RepTrrtin8 by aJ8Tities.' Statemcnt of Recommended PtaGtice applÉcable to ¢hariti&s prewing their a¢counts in aecordance with the Finats¢ia] Reportit)g Standard applicable in the UK ond Republic of irelwkd {FK8 102) (effeiaive l January 2019)". The charity is & Public Bcnefit Entity &8 der￿ed by FRS 102. The charity h&% tsken advantage of the Erovisioos in the SORP for chariti&8 applyirtg FRS 102 UpxJat£ Bulletin I not to wep3re a Statement of C&th Flows. The financial stalementsarepffp￿jti st¢rltn8which i3thefi￿xaIona] culrency ofth¢¢harity. Monetsry ￿OUnts in th¢s¢ flnancial statements are rounded to the nearest £. Thc fmanciai statements have been th¢ historical cost convcntion. The princi￿] accounting policies adooed are set out FKIOW. Goyng ¢ottt¢rn Due to additional SUFWrt fll>rn fundcr4 and governmentwistance following theoutbjyak of COVID- 19 the trustees atthe ttme of 8ppmirt8the finaneiat statemtnts have a reasonable expeciation that the charity bas ad¢quate r¢stsur¢es to ¢ontinue in Owdtional existeDce for the forese¢Able firture. Thu4 the trustees ¢ontittu¢ to adopt the 80in8 concern FAsi5 of accoLUrting in pr¢partng the financial statements. Ineome All in(y)me is recognised in the Ststement ofFinan¢ia] Attivilies once the charity has enttuement to th¢ fLmd& it 1$ probable that the income wÉll be re¢eive(L and the amount e4n be mwured reliably. Donations are accounted for as they are re£eived by the charity. DO1￿10n$ received ITr the year that relate to spe¢ific purrA)ses have been included in restritod fund8. Grants arc re4))gtLised OT) •) WIEal's aCco￿ted for in ￿]￿lon to th¢ perK>d to which they ￿lat¢. Where grants ar¢ rerxiv¢d during the ycar under wiew Fwi relate lo a later perirf the WTK>Unt is deferred. Investment income is ￿¢0￿111¢d foron a receivablc knis. All othtt in¢om¢ is ar￿Unted foron a re¢eivabl¢ t4si& EXpendi￿rt Expendittur is a¢¢ounbJ for on an a(tn]als basis and h&$ been classified utsder headtngs that aggregate all Cost related to the eate80ry. Where (x)*s t2nThot k dircdjy attributcd to ￿ti¢￿arheadIng4 they have been allocated Éo activities on & basis CQIJSiStent with the use of resourtts. Charitable ¢xpenditure those costs anw￿ed by the charity in the d¢livery of its activities and S¢Tvices for its I￿eric1aries. It includes ¢osts that ¢￿Tr k aJloca*d diTe¢dy to ￿ch xtivttie5 8md those ¢05ts of an indirect nature nec<55ary ￿ supwrt them. Covemw)¢e ¢osts included as part ofthe clwitablc expcnd]tU￿ Tn¢lude eosts of the FryaEatioD at)d ex8mination ofthe statutt)ry xcount% the (y)*s of trusttt"s mediw and the o)stof any Sega] advice to Dvstees On govern9￿ce or constitution￿ rnatter& Tangible r￿ed wets Dwtciatton is p￿Ided atthe following annual Tat&s to writ off eath 8wt over its ¢stimate4 use￿1 life. Computcr equipment . 25% rethKitJg Wan¢¢ HOME-START EA T SUSSEX NOTES TO THE FINAN IAL TATEMEpfrs- FOR THE YEAR ENDED 31ST MARCH 21n3 INUED ACCOUNTING POLICIES- ttsntlllwtd Critiul *tcowitiTrg estim*tu jndgtments In the application ofthc ch8rity""s accounting rM)licie4thetrustees are required to make judgement& estimates and a&8umptions atr￿1t the carying amount of &5*ts and liabilities th* are t)ot raily spparent from other sourcw.. The tstitnts and awiated a85umptiODS are ba*d on bi&orical extxrience 8Dd other factors th￿ are considered to be TrlevanL ALknal r￿Ults rnay diffcr from these cstimatc& The eStiM￿C$ and w)d¢rfying aswions are revtewed on an ongoing b85is. RevisioDS to accounting e5timatr5 are r￿1￿ in the period in which the estitnats is revised ￿￿ere the revtsion affects only that petirt or Én the period of the revision and fiJbJre Periods wh￿r the ￿lS1on aifects EA)th curtenl and futur¢ p¢riod5. Fund *teountkng Unrestriatsl fimds 8]tavailable foruse atthedisttdmofthe ttwtres in furtherantt of th¢ir¢haritableobjective5. Restricted ￿1)dS are subject to spe£ific ¢¥)nditions by the donors as to how may Ix used. The pur]x)ses and uses of the restric*d fimds se4 oui in the rM)trs to the finan¢iai Stat￿ents. Endomrnent fim¢ls are subject to STKcific condition5 by ¢knM)r5 that the capits] rnust be maintsin¢d by the charity. DONATIONS AND LEGACIES 2ff23 2022 nations Grants 21.138 270.519 176.138 291657 176 138 (Iraftts receive￿ included in the aL¥>ve: are as follow5.. 2023 2022 Small Grants and Award8 Allen Lane Found*Kon DCMSIPears Ernest K]einwort Ch8rithble Found*ion Edward Goslin8 Garfield Weston Flenry Smith Claarity Carin8 for Families Lewes District Council Lloyds Bank FoundatÉon Masoni¢ Charitsble Fund National Lottery Awards for All National Lotttry Community Fund Nationwide Community Natwest Cir¢le Fund People's Postcode Trust Sussex Community Foundatio Sussex Police and Crime Commi&sion¢r The Kelly Family Wealden Distrsct Council 1.568 5.132 1.000 1,000 7,500 42.1(Kl 3,996 419(KJ 8228 27250 5,000 4,844 35.0(K) 25,0(Ml 5,000 25.￿0 2,500 20.(X)O 15.0(K) 89.573 45,066 9.000 270.519 176.138 HOME- RT EAST SU&SEX NOTES TO THE FINANCIAL STATEME OR THE YEAR ENDED 31ST MARCH 2023 - CONTINUED OTHER TIIADING AcllvTfiES 2023 2022 Fundrai5in8 events Tradin8 Income IP4VESTMENT INCOME 2023 2022 28 CHARrrABLE ACTIVITIFS COSTS Direct Costs Supwbrt C05t8 {See note 6) {See note 7) Tot8Js Personnel cost5 Dirett 5wvice co# O¢cupan¢y costs Adminisff81ion costs Cotporate eosts D¢pT¢ciation Governance costs 232.568 18.352 1,944 12.976 4.860 232.568 18,352 12.976 4,860 179 5.010 179 5.010 275 889 HOME-START EAST SUSSEX NOTES TO AN FOR THE Y£AR ENDE TEM - CONTINUED DIRECT COSTS OF CHARITABLE ACTIVJTIES 2023 2022 stsff costs contr￿torS 232,569 128,410 2.564 2,289 1,019 1,944 1244 Insurance Light and heat Telephone P05ta8e and stationery Sundries Volunteer's expenses TTainin8, roojn hire and expenses Repairs, maintenance, and clcanin8 Ff services Staff travel and courses Hvme-start UK fee Publicity and marketing Profc55ional fcc5 Chrisimas ¢v¢nt DBS costs Assets exp¢n5ed Lietnce costs 2,452 1.295 842 179 2,570 1,548 728 735 45 1.033 4,857 6,470 4.860 240 6.427 1,604 4,479 2.612 3,609 413 398 1,761 2J92 5,631 2.628 270 700 159 753 SUPPORT COSTS Finance Depreciation Governance Totsls Computer equipmcnt Governance costs 179 179 154 4.856 154 179 Acerf)untsncy include £126012022- £12￿)} in rc5pect of the independent examination of these financial statements and £3,59612022- £nil) in respect of other accountancy setvices. Support wsts. in¢luded in the above, are as follows.. 2023 2022 Goveman¢e Governance Cosis Costs Bank Ch8￿ 154 122 HOME-START EAST SSEX NOTES TO THE FINANCEAL STATEMEP4TS- FOR THE YEAR ENDED 1ST IKAR H202 TfiNUED SUPPORT COSTS touthiued Dtpreciatlon 2023 Computer Equipment 2022 Computer Equipment Depreciation of tongible fjxed awts 179 237 Covern911ce tO8ts 2023 Governance Costs 2022 Governan¢e Costs Accountancy fe¢s Legal and professional fees Board expells¢s 4.856 1,200 1.200 NET INCOMEIIEXPENDITURE) Net incomellexpenditurel is stated after chargingl(crediiingl'. 2023 2022 Depr¢¢iation- owned Assets Other operating lews 179 237 TRUSTEES, REMUNERATION AND BENEFITS There wtre no trustees, remuneration or oth¢r benefits for the year ended 3 1st M￿h 2023 nor for the year ended 31st Mgrch 2022. DuTingthe year. no (2(r22- non¢) trustees rec¢iv¢d reimbursemelltoftravel and other related expenses arnounting to £nil (2023 - £nil). Atth¢ Balanc¢ Sheet date, amount of £nil {2(122- £nil) w&5 owed to trustees in respect of these expenses. HOME4TART EAST SUSSEX NOTES TO ¥J CIAL STATEMENTS- cof4TINUED FOR THE YEAR ENDED 1ST MAR STAFF COSTS 2023 2(122 Wages and ￿ari¢s 128410 128410 The avernge monthly numberof anph)yees during the ye4rwas as foll 2023 10 2022 Total No employ¢¢s t￿t]ved ¢￿￿l￿nents ID exc￿ of £fAI.(KK). ii. COMPARATIVLS FOR THE STATEMENT OF FINANCIAL AcfIviTIES Utyestrictel Restricted Total fjJnd5 funLts funth INCOME AND ENDOWMENTS FROM Do1￿10ftS and legacies 70,732 105.406 176,138 Other tradin8 actiVTties InTre5tment income 28 28 Total 70.7 105.406 176,166 EXPEIYDITURE ON Charitabk aet¥vtties Personnel costs Direet servÈce costs OccupatKy Costs Depreciatio Adtnitlistration Costs Corporate costs Governance costs 30324 787 98,086 2.855 619 128.410 3,642 3,583 237 21,506 2,612 322 237 8.999 2.385 lJ13 11507 227 Totsl 47,¢MY) 114.303 161,312 NET INCOME 23,751 {8.897) 14.854 Tr*•sftr betweett f￿￿8 (2,(164) Net movement in fvnd5 21.687 (6.833) 14,854 RECONCILIATION OF FUNDS Tot*1 f•ttrts br¥Jugbt forw*rd 60.627 67.460 TOTAL FiJNDS CARRIED FORWARD 82 82J14 HOME4TART EAST Su￿Ex NOTES TO THE FINANCIA STATEMEN ONTIIYU 12. TANGIBLE FIXED ASSETS Computer equipmcnt cosr At 1st April 2022 Additions 2232 At 31st March 2023 2232 DEPRECIA TJON At Is¢ April 2W22 ChaTge for year 1,520 178 At 31st March 2023 NET BOOK VALUE At 31st March 2023 534 At 31st bAarch 2022 712 13. DEBTORS: AMOUNTS FAIJJNC DUE ￿THIN ONE YEAR 2023 2022 Trade debtors Other debtors Pre￿yrnents and Ac¢nryl income 2.057 14. cRED￿ORS. AMOUNTS FALLING DUE IvrniiN ONE YEAR 2023 2022 Trade creditors Social security and othertsxe5 A¢¢rua]s and deferred income A¢¢rned expe Other creditor5 685 5.150 2,406 2,656 8S,000 1,200 1260 1057 9.152 91 HO￿sTART EAST SU&SEX TES TO THE Fif4ANCIAL STATEMENTS- co￿￿[￿uED THE YEAR ENDED 31ST MARCH 21123 15. MOVEMEiYT IN FUNDS Net MOV￿￿1 Trwfers in fimds bets¥een fi]nds At 114122 At 31n123 Uthre5tri¢ttyJ foDds General fund Designated fund- Contin8ency reserve 11014 212(Xl (32:Q55} 459 82J14 212IM) (8J06) 95.008 Restrlrt¢d fllnds DCMSIP&3rs Ern¢5t ￿e]nWOrt Charitable Fourthtion Lewes District Council Naiional Lottery Community Fw Nationwid¢ Community Fund Nat West Circle Fund Su5scx Community FouTtdatioD Sussex Police and Crime Commtwner (1.363) (4.IX)7) 87 114 (1.142) 3,458 17k3) (1.482) lJ63 4,007 187) (114) ,142 3.458 713 1,482 (5.048) 8506 3.458 TOTAL FUNDS 82 98.466 N¢t moVeM￿t in futML% included in the 81xsve &Te as follows.. ltt¢onxll ResouTtcs Movernerrt in fijnds Uttrestrkted General fund Designated fund- Contin8cncy reserve 104240 (83,040) 21.21X> 83.040 Rwtrl¢t¢d DCMSTreatS Ernest KleiTJWOrt Charitsblc Foundation Lewes thstriet Council National Lottery Communiry Fund Nationwide Commwiily Fund Nat West C1￿[e Fund Sussex Community F(Nm Sussex Polic¢ and Crime CoTtllni&sioner (6.363) {9.007) 18.141) (34,886) (26,142) (1.542) (15,713) {1,3631 (4,0071 87 114 11.142) 3,458 (713) 8228 35,IMM) 15.IKM) 89.573 192 849 Tot*1 fuDds 275 889 Contin8ent liability for ¢losure- an aaThwnt of £94549 (2022: £71,(MKII has becn t*rt￿ foJTr¥ard to be de$i8nated for the purFKkse of cov¢rin8 8115tatytory atrj lega] obligations should the rharsty have cea8ed or*rations. HOME-START EAsr USSEX NOTES TO THE FINAN L STATEMEN FOR THE YEAR ENDED 31ST MARCH 2023 TIN MOVEMENT IN FUNDS. CoM￿￿ti¥￿ for )llovem¢Dt ID funds Net movement Tt8nsfe¥s in fi￿dS betwttn fim¢ls Ai 114121 At 31rJ122 Uttrestritled ￿n￿l General fund 26,627 23,751 (39,064) 11.314 23.751 (2.064) 81314 Restricted Sussex Community F￿1 Sussex Polic¢ and Crime Commi&siorKr 6.833 (&833} (IIKA) 2.064 6.833 (8.897) TOTAL FUNDS 67.46) Comparative net movement ID fun￿ included in the above are &8 follows.. Ineoming Resources Movenwnt in resowtes expended funds Uthres*ridtd Generaj fi]nd Desi8nated fi]nd- ContiD8eDCy r&4erve 70.7&) {47.￿9) 23,751 Restricted fund5 Caring for Familie5 National Lottery Award$ for All Nationwd¢ com[nu￿lty F￿d Natwest Circle Fund People's Postc(Mle Lottery Suwx ComrJ]uniLy Fottndation Sussex Poli¢¢ and Crim¢ Cornmi&sioner The Kelly Family {3:996) (4.844) (25,IK)O) 12,500) (20:IX)O) {6,833) (47,130) 14,000) 25. 2,5(X) 16.8331 12.064) 45, 105.406 (114J03) 18.897) TOTALFUNDS 161 12 HOME￿TART EAST SUSSEX THE FINANCIAL STATEMEIYTS- FOR THE YEAR ENDED 31ST MARCH 2023 i& PEI¥SION COMMITMEI¥TS Th¢ charitabk cornpalhy coDtrRIMrt&s to employe￿. defmcd contribution rmlsion schemes. The pension cost ¢harg¢ for the yearrepr&%ents ￿￿tributIOnS ￿#b]e by the LxrnfAny to the scheme5 and amounted to £1 1.900 (2022- £3.795). 17. OTHER FINANCIAL COMMrfMEpirs stM)uld the ¢harity have ceased 0￿￿4¢)￿$ as at 31 March 2023. thr trustecs e5tiTnate that eX￿￿￿ture totalliEJg £94.549 (2021- £71,0(X)) would have to be mth out of fi]niLs existing at that date to eD5UTe that a]1 statsjtory and legal obligatiotts relating to staff and proFW unts the cbatity'5 control are 5*isfied in full. RKLATED PARTY DISCLOSURES During the year. donatio￿5 werE r&eived from attK)unting to £145 (2022- £282). TnJstee5' expenses are detailed in note 9. R¢mun¢ration paid to key M￿￿￿ent tws)nn¢l duri￿ the yw (indudin8 national insnnce and r*nsion c05ts1 amO￿t￿ to £44,843 (2022- £41.945). 19. The charity is a wivat¢ limit￿￿ by guarantee a￿1 &)nswtJy Dot have Share CaPTtat. Each of the members ts liable ￿ contribute arl amount not exettding El towar(Ls the a&*ts of the charity in the event of liquidation.