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2026-03-31-accounts

Company registration number 05387939 (England and Wales) Charity registration number 1109046 (England and Wales)

HOME-START WESSEX

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

HOME-START WESSEX

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees K Clark (Appointed 14 May 2026)
P Evans (Appointed 11 September 2025)
B Hewett (Appointed 13 November 2025)
L Owen (Appointed 13 November 2025)
C Pope (Appointed 13 November 2025)
R Rocha (Appointed 14 May 2026)
J Stubbs
R N F Wilkes
Secretary C Wilson
Country of incorporation United Kingdom 05387939
(England and Wales)
Charity registration England and Wales 1109046
Principal address 1462 Wimborne Road
Kinson
Bournemouth
Dorset
BH10 7AS
Registered office 1462 Wimborne Road
Kinson
Bournemouth
Dorset
BH10 7AS
Independent examiner F J Wilde FCCA MBA DChA
Warner Wilde Limited
4 Marigold Drive
Bisley
Surrey
GU24 9SF

HOME-START WESSEX

CONTENTS

Page
Trustees' report 1 - 5
Independent examiner's report 6
Statement of financial activities 7 - 8
Balance sheet 9
Statement of cash flows 10
Notes to the financial statements 11 - 22

HOME-START WESSEX

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2026

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2026.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

The objects set out in the Governing Document are:

Public Benefit

The trustees have given due regard to public benefit when planning the charities activities, in accordance with the Charity Commissions Guidance on Public Benefit. The paragraphs below set out our activities, achievements and performance during the year, which are directly related to the objects and purposes for which the charity exists.

The charity achieves its principal objectives and purposes through running various family-based projects. These benefits are directly related to the aims of the charity and are fully compliant with the Charity Commission Guidance on Public Benefit.

Who we are

Home-Start Wessex is a family support charity that provides care to vulnerable families at a crucial time in their lives. The charity helps families through the provision of individual packages of support over a period of around 6 months, through either one-to-one support in their own homes or through group support and therapy. Practical and emotional support is offered to families with at least one child under the age of 5, usually where parents are having difficulties due to mental, physical or emotional health issues. This can be due to anxiety, isolation, bereavement, domestic violence, alcohol or substance misuse, a disability, multiple birth or peri or post-natal depression for example.

Our mission is to ensure that no parent feels alone and that every parent has the support they need to grow in confidence, strengthen and enjoy their relationships and be active in their community to give their children the best possible start in life.

HOME-START WESSEX

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

What we do

Our support within the family home is provided by specially trained volunteers and offers a confidential, personalised, and targeted service which meets the individual needs of parents and their children. Working alongside families on a weekly basis for 2-4 hours we encourage and assist them in areas such as:

Our specialist group support is provided in various locations across the community, now linked to the locality Family Hubs. This includes family bonding, confidence building, parenting skills and school readiness support through our Haven and Harmony Family groups, peri and post-natal support through our Bumps and Babies groups and additional well-being support through outdoor groups and drop-in services, as well as virtual and telephone support as required.

The areas we cover

Home-Start Wessex has continued to expand and grow, particularly into West Dorset, where we have been significantly building up services including both one-to-one support and group support, with groups now attached to each of the Family Hubs in the Dorset Council area. We now have over 100 trained and active volunteers working across our patch. Our reach covers a large part of the Dorset Council area including, the Purbecks, Swanage, Weymouth, Dorchester and Bridport and the whole of the BCP Council area including, Bournemouth, Poole and Christchurch. We also work across the borders of Hampshire and Wiltshire, going as far north as Cranborne and Fordingbridge, as far east as New Milton and as far west as Lyme Regis. The population of this area is around 650,000 with many pockets of high-level deprivation.

Activities

During 2025-26 our CEO, Kathy Fryatt-Banks, has continued to build the organisation, focussing on income generation and longer-term sustainability through establishing the provision of our new Retail business, as well as ensuring the formation of stronger bonds with Dorset Council. Our first specialist Family Charity Shop, Community Hub and E-commerce Centre opened on 12[th] February 2026 in Christchurch by our Patron, local children’s author, Sarah Lean. The hugely successful lunch was attended by many of our local funders, businesses, the Charity Retail Association and the local Mayor, as well as other local people and supporters. We are delighted to say that we have been inundated with donations and are confident that this will help to bring in essential funds as well as helping more families and increasing our profile.

HOME-START WESSEX

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

During the year we have continued to receive an unprecedented number of referrals for our support and have been resourceful and dynamic in ensuring we continually adapt our services to meet the demand. The pressure on staff has remained high and through resilience, dedication and determination, support has been provided to a new record number of families once again this year. Considerable thanks goes out to all our staff, volunteers and trustees in remaining united to ensure that we have been able to make this happen. Our approach means every family is assessed individually and offered bespoke support to meet their needs.

Families either receive one to one support at home or support through a specialist group. Those receiving support in their homes are matched with a comprehensively trained volunteer, who has parenting experience, and can give peer support to another parent who is facing difficulties. The volunteer’s ability to offer friendship, practical help and support enables families to cope with the pressures they are facing and can often be enough to reduce the potential for family breakdown and child abuse. Families receiving support through a group meet to share experiences and take part in facilitated discussions and creative play activities. They learn methods to help themselves and their children gain confidence and skills. These methods enable the children to be better prepared for school or nursery and help facilitate the parents to manage chaotic lifestyles and build important and lasting routines.

Impacts

Families and Children

We have continued to increase the number of services we provide throughout 2025-26, especially targeting support in rural areas and deprived areas through localised Family Hubs across Dorset. We have been able to further increase the number of families we have been able to support, spreading and embedding our services more evenly across our catchment area. We are immensely proud to say we have been able to transform the lives of an incredible 1955 individuals this year. This number includes supporting our new record of 547 families and 1019 children, the first time we have supported over 1000 children in our history.

The impact we have had on all these families has been phenomenal and of all the parents we supported success was measured through feedback at their reviews stating the following outcomes:

We also received feedback on a regular basis through post service evaluations, as well as through letters, cards and emails of thanks. Here are a few recent quotes from families and volunteers:

HOME-START WESSEX

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

Volunteers

During the year we actively campaigned to recruit and train more volunteers and ensure we can continue to provide support to as many families as possible. We could not provide the vital services for families without the wonderful volunteers who dedicate their time to helping families who need it.

We have continued to adapt our recruitment processes and training and now offer online and hybrid training as well as our traditional prep courses which are now being held more regularly in different locations. As part of our recruitment process, all volunteers are carefully screened through safeguarding checks and references and after completion of the relevant training course, matched to a suitable family.

They then manage and log the support they give so we can measure the difference our support has made and record the outcomes for every family and child. Our outcomes include improvements to parent child relationships, increased self-confidence, improved mental health and well-being and the ability to cope with and manage stress. We ask the families to rate their feelings of well-being at several stages during their support and again in a final review. We are delighted to say we now have over 90 active volunteers supporting families across the community.

Governance

Chair of the Board, John Stubbs has continued to develop a plan to make the Board more robust, seeking to fill the skills gaps and recruit more expertise to inform the Board through the dedicated sub-committees. Now in his 2[nd] year in the role, he is keen to ensure the governance is the best it can be and that the Board can support the continued development of the organisation. As such in autumn 2025 the Board of Trustees held a visioning meeting to look at ways to enhance and strengthen governance and further support the CEO and delivery team. This resulted in further developing our sub-committees and seeking new expertise to chair and support each one. Our four sub-committees include Finance and Income Generation, Strategy, Policy and Development, People and Culture, and PR, Communities and Partnerships. A programme of recruitment has ensured additional highly skilled trustees are currently being recruited, and a relevant staff member has been co-opted for each committee. This has further enhanced the relationship between staff and trustees and ensured the momentum for growth.

Going Forward

Over the next year the charity fully expects demand for services to continue at the current pace and for similar numbers of families to be supported. With current financial demands and increasing costs, the key challenges will be to generate enough income to meet the necessary expenditure and ensure the success of the new retail outlet. Strategic plans will be further reviewed at the staff and trustee awayday in July and developed accordingly. Detailed contingency planning has already been put in place to ensure we can meet the expected expenditure outlined in our budget.

Financial review

To summarise the financial activity over the year, there has been a significant increase in both Gross income and expenditure enabling essential growth of service provision to meet the increasing demand and establish the new retail outlet which involved capital investment. Gross income increased from £494,501 to £665,882 and charitable activity expenditure increased from £512,573 to £671,520 resulting in an overall deficit of £5,638. This compares to a deficit of £18,072 last year.

Restricted funds carried forward include the lottery funded building at £92,500 per note 19. General reserves at the year-end were £196,079 all of which are designated. The Trustees have maintained designated funds to cover known costs that will arise in the near future and allow for any potential funding delays and shortfalls.

Reserves policy

The trustees have reviewed the charities needs for reserves, in line with the guidance issued by the Charity Commission and have identified the need to maintain at least 3 months running costs at all times to minimise risk and ensure the charity can run efficiently and meet the needs of beneficiaries. The Charity currently holds around 4 months running costs and hopes to increase this as the organisation generate more income.

HOME-START WESSEX

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

Risk management

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that robust systems and contingencies are in place to mitigate major risks.

Structure, governance and management

The charity is a company limited by guarantee, the day to day management is delegate to the Chief Executive Officer.

The trustees who are also the directors for the purpose of the company law and who served during the year and up to the date of signature of the financial statements were:

K Clark (Appointed 14 May 2026) SS Critchell (Resigned 30 June 2026) P Evans (Appointed 11 September 2025) B Hewett (Appointed 13 November 2025) L Owen (Appointed 13 November 2025) C Pope (Appointed 13 November 2025) R Rocha (Appointed 14 May 2026) J Stevens (Resigned 12 February 2026) J Stubbs R N F Wilkes

Recruitment and appointment of trustees

Trustees come to Home-Start through personal recommendation, they may contact local CVS or REACH outlets to find a charity they are interested in supporting and then contact the organisation. Interviews are held with the Chair, Vice-Chairs and CEO to investigate skills which the organisation needs observation of. A subcommittee and board member meeting follow and then a decision is made to commit to become a trustee. The trustees are elected by the members at the Annual General Meeting in accordance with the Articles of Association. Potential trustees are nominated by the members. New trustees are briefed on their legal obligations under charity and company law and the governing document and are encouraged to attend appropriate training events. The trustees meet regularly to administer the charity.

Induction and training of trustees

New trustees are introduced and nominated by the members to the board and become members of one of the sub committee groups.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guaranteed to contribute £1 in the event of a winding up.

The trustees' report was approved by the Board of Trustees.

.............................. J Stubbs Trustee

Date: 23 July 2026

HOME-START WESSEX

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOME-START WESSEX

I report to the trustees on my examination of the financial statements of Home-Start Wessex (the charity) for the year ended 31 March 2026.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

F J Wilde FCCA MBA DChA

Warner Wilde Limited 4 Marigold Drive Bisley Surrey GU24 9SF Date: 23 July 2026

HOME-START WESSEX

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 MARCH 2026

Current financial year
Unrestricted
Restricted
funds
funds
2026
2026
Notes
£
£
Income from:
Donations and legacies
3
31,775
-
Charitable activities
4
346,836
240,951
Other trading activities
5
39,194
-
Investments
6
7,126
-
Total income
424,931
240,951
Expenditure on:
Raising funds
7
10,598
-
Charitable activities
8
419,971
240,951
Total expenditure
430,569
240,951
Net expenditure and movement in funds
(5,638)
-
Reconciliation of funds:
Fund balances at 1 April 2025
201,717
92,500
Fund balances at 31 March 2026
196,079
92,500		 Total
2026
£
31,775
587,787
39,194
7,126
665,882
10,598
660,922
671,520
(5,638)
294,217
288,579		 Total
2025
£
10,104
464,795
11,669
7,933
494,501
5,439
507,134
512,573
(18,072)
312,289
294,217

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

HOME-START WESSEX

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 MARCH 2026

Prior financial year
Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
10,104
-
Charitable activities
4
239,554
225,241
Other trading activities
5
11,669
-
Investments
6
7,933
-
Total income
269,260
225,241
Expenditure on:
Raising funds
7
5,439
-
Charitable activities
8
281,893
225,241
Total expenditure
287,332
225,241
Net income and movement in funds
(18,072)
-
Reconciliation of funds:
Fund balances at 1 April 2024
219,789
92,500
Fund balances at 31 March 2025
201,717
92,500		 Total
2025
£
10,104
464,795
11,669
7,933
494,501
5,439
507,134
512,573
(18,072)
312,289
294,217

HOME-START WESSEX

BALANCE SHEET

AS AT 31 MARCH 2026

2026
Notes
£
Fixed assets
Tangible assets
14
Current assets
Debtors
15
17,448
Cash at bank and in hand
198,491
215,939
Creditors: amounts falling due within
one year
16
(117,360)
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
19
Unrestricted funds
20		 £
190,000
98,579
288,579
92,500
196,079
288,579		 2025
£
5,763
212,665
218,428
(114,211)		 £
190,000
104,217
294,217
92,500
201,717
294,217

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2026.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 23 July 2026

.............................. J Stubbs Trustee

HOME-START WESSEX

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2026

Notes
Cash flows from operating activities
Cash absorbed by operations
23
Investing activities
Investment income received
Net cash generated from investing activities
Net cash generated from financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2026
£
7,126		 £
(21,300)
7,126
-
(14,174)
212,665
198,491		 2025
£
7,933		 £
(32,624)
7,933
-
(24,691)
237,356
212,665

HOME-START WESSEX

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

1 Accounting policies

Charity information

Home-Start Wessex is a private company limited by guarantee incorporated in England and Wales. The registered office is 1462 Wimborne Road, Kinson, Bournemouth, Dorset, BH10 7AS.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Expenditure

Expenditure is recognised when a legal or constructive liability is identified, it is probably settlement is required and the amount can be measured reliably.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

HOME-START WESSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

1 Accounting policies

(Continued)

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings

Impairement review

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

The fair value of the charity's land and buildings was revalued on 1 April 2014 by Sibbet Gregory, Chartered Surveyors, an independent valuer. This has been treated as deemed cost in accordance with FRS102.

The historical cost of the property is £108,531.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

HOME-START WESSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2026 2025
£ £
Donations and gifts 19,373 10,104
Donated goods and services 12,402 -
31,775 10,104

HOME-START WESSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

4 Income from charitable activities

Unrestricted
Restricted
funds
funds
2026
2026
£
£
Charitable activities
Performance related
grants
345,091
240,951
Other income
1,745
-
346,836
240,951		 Total
Unrestricted
Restricted
funds
funds
2026
2025
2025
£
£
£
586,042
236,554
225,241
1,745
3,000
-
587,787
239,554
225,241		 Total
2025
£
461,795
3,000
464,795

5 Income from other trading activities

Unrestricted Unrestricted
funds funds
2026 2025
£ £
Fundraising events 39,194 11,669
6 Income from investments
Unrestricted Unrestricted
funds funds
2026 2025
£ £
Interest receivable 7,126 7,933
7 Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2026 2025
£ £
Fundraising and publicity
Other fundraising costs 10,598 5,439

HOME-START WESSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

8 Expenditure on charitable activities

Charitable Charitable
activities activities
2026 2025
£ £
Direct costs
Staff costs 556,935 439,166
Staff training 3,996 7,681
Volunteer and organiser expenses 24,660 15,647
Family events 100 494
Rates, light, heat and power 11,003 4,903
Insurance 2,618 1,859
Repairs and maintenance 35,618 10,852
Telephone 2,814 3,098
Printing, postage and stationery 3,097 1,833
Database and computer software 8,602 7,206
Sundry expenses 1,261 5,287
650,704 498,026
Share of support and governance costs (see note 9)
Support 8,692 7,494
Governance 1,526 1,614
660,922 507,134
Analysis by fund
Unrestricted funds - general 419,971 281,893
Restricted funds 240,951 225,241
660,922 507,134
Support costs allocated to activities
2026 2025
£ £
Annual Levy 8,100 5,125
Legal and professional fees 592 2,369
Governance costs 1,526 1,614
10,218 9,108
Analysed between:
Charitable activities 10,218 9,108

9 Support costs allocated to activities

HOME-START WESSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

9
Support costs allocated to activities
Governance costs comprise:
Independent examination fees
Trustee and AGM expenses
10
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements		 (Continued)
2026
2025
£
£
1,465
1,410
61
204
1,526
1,614
2026
2025
£
£
1,465
1,410		 (Continued)
2026
2025
£
£
1,465
1,410
61
204
1,526
1,614
2026
2025
£
£
1,465
1,410
1,614
2025
£
1,410

11 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. One trustee was reimbursed expenses travel and professional organisation membership fees of £nil (2025: £nil).

12 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2026
Number
21
2026
£
489,922
45,969
21,044
556,935		 2025
Number
17
2025
£
392,533
28,205
18,428
439,166

There were no employees whose annual remuneration was more than £60,000.

HOME-START WESSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

(Continued)

12 Employees (Continued)
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
2026 2025
£ £
Aggregate compensation 55,861 52,953

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

14 Tangible fixed assets

Tangible fixed assets
Freehold land
and buildings
£
Cost
At 1 April 2025 190,000
At 31 March 2026 190,000
Carrying amount
At 31 March 2026 190,000
At 31 March 2025 190,000

The charity's land and buildings was valued on 1 April 2014 by Sibbet Gregory Chartered Surveyors, this has been treated as deemed cost in accordance with FRS102. The historic cost is £108,531. The carrying value was compared to similar recently sold property in 2022 to ensure that no material impairment had occurred.

15 Debtors

Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income		 2026
£
8,112
8,800
536
17,448		 2025
£
5,350
-
413
5,763

HOME-START WESSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

16 Creditors: amounts falling due within one year

2026
Notes
£
Other taxation and social security
10,022
Deferred income
17
99,945
Trade creditors
2,984
Other creditors
2,944
Accruals
1,465
117,360
17
Deferred income
2026
£
Other deferred income
99,945
Deferred income is included in the financial statements as follows:
2026
£
Deferred income is included within:
Current liabilities
99,945
2026
£
Movements in the year:
Deferred income at 1 April 2025
101,292
Released from previous periods
(101,292)
Resources deferred in the year
99,945
Deferred income at 31 March 2026
99,945
18
Retirement benefit schemes
2026
Defined contribution schemes
£
Charge to profit or loss in respect of defined contribution schemes
21,044		 2025
£
7,831
101,292
3,359
319
1,410
114,211
2025
£
101,292
2025
£
101,292
2025
£
93,510
(93,510)
101,292
101,292
2025
£
18,428

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

HOME-START WESSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

19 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April Incoming Resources At 31 March
2025 resources expended 2026
£ £ £ £
Lottery Funded Building 92,500 - - 92,500
National Lottery Family Support Funding - 159,750 (159,750) -
Home-Start UK - 16,187 (16,187) -
Capital Project Grants - 14,500 (14,500) -
Dorset County Council - 30,000 (30,000) -
Fortehouse Trust - 5,514 (5,514) -
BBC Children in Need - 5,000 (5,000) -
Kelly Grant - 5,000 (5,000) -
Other Grants - 5,000 (5,000) -
92,500 240,951 (240,951) 92,500
Previous year: At 1 April Incoming Resources At 31 March
2024 resources expended 2025
£ £ £ £
Lottery Funded Building 92,500 - - 92,500
National Lottery Family Support Funding - 111,500 (111,500) -
Dorset Community Foundation - 42,600 (42,600) -
Home-Start UK - 25,854 (25,854) -
Burry Charitable Trust - 3,465 (3,465) -
Postcode Neighbourhood Trust - 9,110 (9,110) -
Community Action - 1,000 (1,000) -
Dorset County Council - 31,712 (31,712) -
92,500 225,241 (225,241) 92,500

HOME-START WESSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

19 Restricted funds

(Continued)

Big Lottery Funded Building - represents the contribution to the charity's premises.

National Lottery Family Support Funding – represents all funding received from the National Lottery for work across a specific timeframe.

Home-Start UK funds – represents funding via Home-Start UK for set projects including volunteer recruitment/ Big Hopes, Big Future school readiness.

Capital Project Grant - represents funding towards the charity shop set up and ePos system.

Dorset County Council - represents funding from local funders for specific projects including specialist family support and groups.

Fortehouse Trust – represents funding for specialist family support.

BBC Children in Need - represents funding for specialist family support.

Kelly Grant - represents funding for specialist family support.

Other Grants - represents funding from local funders for specific projects including specialist family support and groups.

20 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources Transfers At 31 March
2025 resources expended 2026
£ £ £ £ £
Funding shortfall contingency 95,000 - - - 95,000
Computer replacement 6,318 - - - 6,318
Property reserve 97,500 - - - 97,500
Family Outings and events 3,953 - - - 3,953
General funds (1,054) 424,931 (430,569) - (6,692)
201,717 424,931 (430,569) - 196,079
Previous year: At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
Funding shortfall contingency 95,000 - - - 95,000
Computer replacement 8,318 - - (2,000) 6,318
Property reserve 97,500 - - - 97,500
Family Outings and events 5,953 - - (2,000) 3,953
General funds 13,018 269,260 (287,332) 4,000 (1,054)
219,789 269,260 (287,332) - 201,717

HOME-START WESSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

20 Unrestricted funds

(Continued)

Funding shortfall contingency - funds set aside to cover a temporary funding gap

Repairs to premises - funds set aside for repairs to premises Computer replacement fund - funds for computer replacement Staff training fund - staff member training fund

Property reserve fund - representing the non distributable revaluation from the 2014 revaluation Family and outings fund - family days trips and outings

21 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2026
2026
£
£
Fund balances at 31 March 2026 are represented by:
Tangible assets
97,500
92,500
Current assets/(liabilities)
98,579
-
196,079
92,500
Unrestricted
Restricted
funds
funds
2025
2025
£
£
Fund balances at 31 March 2025 are represented by:
Tangible assets
97,500
92,500
Current assets/(liabilities)
104,217
-
201,717
92,500		 Total
2026
£
190,000
98,579
288,579
Total
2025
£
190,000
104,217
294,217

22 Related party transactions

There were no disclosable related party transactions during the year (2025 - none).

HOME-START WESSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

23 Cash absorbed by operations 2026 2025
£ £
Deficit for the year (5,638) (18,072)
Adjustments for:
Investment income recognised in statement of financial activities (7,126) (7,933)
Movements in working capital:
(Increase)/decrease in debtors (11,685) 765
Increase/(decrease) in creditors 4,496 (15,166)
(Decrease)/increase in deferred income (1,347) 7,782
Cash absorbed by operations (21,300) (32,624)
24 Analysis of changes in net funds

The charity had no material debt during the year.