Company registration number 05383984 (England and Wales) Charity registration number 1109449 (England and Wales)
HOME-START EALING
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
HOME-START EALING
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Ms T L Harding | |
|---|---|---|
| Mrs A J Cross | ||
| Ms L S S Soden | ||
| Mrs R Minhas | ||
| Mrs A M Luthra | ||
| Ms S Melly | (Appointed 28 July 2025) | |
| Ms S M Patel | (Appointed 28 July 2025) | |
| Country of incorporation | United Kingdom | 05383984 |
| (England and Wales) | ||
| Charity registration | England and Wales | 1109449 |
| Registered office | Hanwell Children's Centre | |
| 25a Laurel Gardens | ||
| Hanwell | ||
| London | ||
| United Kingdom | ||
| W7 3JG | ||
| Independent examiner | Reddy Siddiqui LLP | |
| 183-189 The Vale | ||
| Acton | ||
| London | ||
| United Kingdom | ||
| W3 7RW |
HOME-START EALING
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6 - 13 |
HOME-START EALING
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
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 Home-Start Ealing'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)".
Objectives and activities
To support vulnerable families in Ealing with at least one child aged under 5 by providing practical and emotional support within their own homes through our volunteer-based model.
The aim is that families will be empowered by building their confidence and independence to cope with the stresses and strains of parenting by providing the skills, strategies, and strength they need to nurture their children.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Home-Start Ealing should undertake.
Achievements and performance
Significant activities and achievements against objectives
During 2024/2025 we continued to provide our 1:1 home-visiting support programme for families, with a dedicated volunteer visiting the family weekly in their home for 2 hours over 3-12 months to provide practical and emotional support. We continue to run two weekly groups in Acton and Hanwell, and have expanded into a third group in Greenford delivered in partnership with a local GP practice. Demand for our services continues to increase and we have focused efforts on recruiting and training additional volunteers to reduce the time families wait until they are matched with a volunteer. This year we have improved our governance processes and policies to ensure that our services are of high-quality and well-led by our Board of Trustees. As with most small charities we face financial challenges, but we have focused on strategic and income planning to enable financial resilience.
Financial review
The surplus in the year to 31 March 2025 was £25,292, £11,2543 of which was restricted against future expenditure.
Reserves policy
It is Home-Start Ealing's policy to hold 3 months of operating costs as unrestricted reserves in order to maintain family support by retaining core staff for 3 months, and to meet full notice and redundancy obligations of the scheme, as well as other costs should no alternative source of funding be found.
As of the end of the 2024/25 fiscal year, our balance of unrestricted reserves was £36,492.
Structure, governance and management
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
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HOME-START EALING
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Ms T L Harding Mrs A J Cross Ms L S S Soden Ms Susan Butcher (Resigned 28 July 2025) Mrs R Minhas Mrs A M Luthra Ms V J Hosking (Resigned 24 November 2024) Ms S Melly (Appointed 28 July 2025) Ms S M Patel (Appointed 28 July 2025)
Recruitment and appointment of trustees
Trustees are appointed in accordance with the Articles of Association up to a limit of 12 but no less than 4. Trustees may hold office for up 3 years but may be reappointed for consecutive terms to a maximum of 12 years.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The trustees' report was approved by the Board of Trustees.
Ms L S S Soden
Trustee
10 December 2025
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HOME-START EALING
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOME-START EALING
I report to the trustees on my examination of the financial statements of Home-Start Ealing (the Home-Start Ealing) for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the Home-Start Ealing (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 Home-Start Ealing 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 Home-Start Ealing’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
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:
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1 accounting records were not kept in respect of the Home-Start Ealing as required by section 386 of the Companies Act 2006.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
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4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
Reddy Siddiqui LLP
183-189 The Vale Acton London W3 7RW United Kingdom 10 December 2025
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HOME-START EALING
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income from: Donations and legacies 3 103,100 48,633 Charitable activities 4 2,314 - Total income 105,414 48,633 Expenditure on: Raising funds 5 2,074 477 Charitable activities 6 89,302 36,902 Total expenditure 91,376 37,379 Net income/(expenditure) and movement in funds 14,038 11,254 Reconciliation of funds: Fund balances at 1 April 2024 22,454 - Fund balances at 31 March 2025 36,492 11,254 |
Total Unrestricted funds 2025 2024 £ £ 151,733 83,143 2,314 1,134 154,047 84,277 2,551 - 126,204 105,515 128,755 105,515 25,292 (21,238) 22,454 43,692 47,746 22,454 |
|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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HOME-START EALING
BALANCE SHEET
AS AT 31 MARCH 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible assets | 11 | 719 | 959 | ||
| Current assets | |||||
| Cash at bank and in hand | 53,663 | 26,247 | |||
| Creditors: amounts falling due within | 12 | ||||
| one year | (6,636) | (4,752) | |||
| Net current assets | 47,027 | 21,495 | |||
| Total assets less current liabilities | 47,746 | 22,454 | |||
| The funds of the Home-Start Ealing | |||||
| Restricted income funds | 14 | 11,254 | - | ||
| Unrestricted funds | 15 | 36,492 | 22,454 | ||
| 47,746 | 22,454 |
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 2025.
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 10 December 2025
Ms S Melly Trustee
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HOME-START EALING
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
Charity information
Home-Start Ealing is a private company limited by guarantee incorporated in England and Wales. The registered office is Hanwell Children's Centre, 25a Laurel Gardens, Hanwell, London, W7 3JG, United Kingdom.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the Home-Start Ealing'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 Home-Start Ealing is a Public Benefit Entity as defined by FRS 102.
The Home-Start Ealing has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the Home-Start Ealing. Monetary amounts in these financial statements are rounded to the nearest £.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the HomeStart Ealing 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 Home-Start Ealing.
1.4 Income
Income is recognised when the Home-Start Ealing 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 Home-Start Ealing 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 Home-Start Ealing 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.
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HOME-START EALING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
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.
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:
Fixtures and fittings 33% reducing balance Computers 25% reducing balance
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.
1.7 Impairment of fixed assets
At each reporting end date, the Home-Start Ealing 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.
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.
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HOME-START EALING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
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 Home-Start Ealing’s contractual obligations expire or are discharged or cancelled.
1.9 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 Home-Start Ealing is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.10 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 Home-Start Ealing’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 Restricted funds funds 2025 2025 £ £ Donations and gifts 18,582 - Grants 84,518 48,633 103,100 48,633 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 18,582 20,328 - 133,151 62,815 - 151,733 83,143 - |
Total 2024 £ 20,328 62,815 |
|---|---|---|
| 83,143 |
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HOME-START EALING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
4 Income from charitable activities
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Charitable activities | ||
| Sale of goods | 1,167 | - |
| Finance income | ||
| Bank Interest | 1,147 | 1,134 |
| 2,314 | 1,134 |
5 Expenditure on raising funds
| Unrestricted Restricted funds funds 2025 2025 £ £ Fundraising and publicity Other fundraising costs 440 477 Trading costs Other trading activities 1,634 - Total costs 2,074 477 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 917 - - 1,634 - - 2,551 - - |
Total 2024 £ - |
|---|---|---|
| - | ||
| - |
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HOME-START EALING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
6 Expenditure on charitable activities
| Charitable | Charitable | |
|---|---|---|
| activities | activities | |
| 2025 | 2024 | |
| £ | £ | |
| Direct costs | ||
| Staff costs | 111,509 | 91,510 |
| Depreciation and impairment | 240 | 319 |
| Charitable activities | 4,787 | 1,446 |
| 116,536 | 93,275 | |
| Share of support and governance costs (see note 7) | ||
| Support | 5,539 | 8,373 |
| Governance | 4,129 | 3,867 |
| 126,204 | 105,515 | |
| Analysis by fund | ||
| Unrestricted funds | 89,302 | 105,515 |
| Restricted funds | 36,902 | - |
| 126,204 | 105,515 | |
| Support costs allocated to activities | ||
| 2025 | 2024 | |
| £ | £ | |
| 5,539 | 8,373 | |
| Governance costs | 4,129 | 3,867 |
| 9,668 | 12,240 | |
| Analysed between: | ||
| Charitable activities | 9,668 | 12,240 |
7 Support costs allocated to activities
8 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the Home-Start Ealing during the year.
9 Employees
The average monthly number of employees during the year was:
| 2025 | 2024 |
|---|---|
| Number | Number |
| 3 | 3 |
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HOME-START EALING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
| 9 Employees Employment costs Wages and salaries Social security costs Other pension costs |
(Continued) 2025 2024 £ £ 96,767 89,049 4,909 - 9,833 2,461 111,509 91,510 |
(Continued) 2025 2024 £ £ 96,767 89,049 4,909 - 9,833 2,461 111,509 91,510 |
|---|---|---|
| 91,510 |
There were no employees whose annual remuneration was more than £60,000.
10 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
11 Tangible fixed assets
| 11 Tangible fixed assets |
||
|---|---|---|
| Fixtures and fittings £ Cost At 1 April 2024 9,077 At 31 March 2025 9,077 Depreciation and impairment At 1 April 2024 9,077 Depreciation charged in the year - At 31 March 2025 9,077 Carrying amount At 31 March 2025 - At 31 March 2024 - 12 Creditors: amounts falling due within one year Other taxation and social security Accruals and deferred income |
Computers £ 4,510 4,510 3,551 240 3,791 719 959 2025 £ 5,757 879 6,636 |
Total £ 13,587 |
| 13,587 | ||
| 12,628 240 |
||
| 12,868 | ||
| 719 | ||
| 959 | ||
| 2024 £ 3,495 1,257 |
||
| 4,752 |
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HOME-START EALING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
| 13 | Retirement benefit schemes | ||
|---|---|---|---|
| 2025 | 2024 | ||
| Defined contribution schemes | £ | £ | |
| Charge to profit or loss in respect of defined contribution schemes | 9,833 | 2,461 |
The Home-Start Ealing operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Home-Start Ealing in an independently administered fund.
14 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 |
|---|---|---|---|---|---|---|---|
| 2024 | resources | expended | 2025 | ||||
| £ | £ | £ | £ | ||||
| - | 48,633 | (37,379) | 11,254 |
15 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 | At 31 March | |
|---|---|---|---|---|
| 2024 | resources | expended | 2025 | |
| £ | £ | £ | £ | |
| General funds | 22,454 | 105,414 | (91,376) | 36,492 |
| Previous year: | At 1 April | Incoming | Resources | At 31 March |
| 2023 | resources | expended | 2024 | |
| £ | £ | £ | £ | |
| General funds | 43,692 | 84,277 | (105,515) | 22,454 |
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HOME-START EALING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 Analysis of net assets between funds
| Unrestricted Restricted funds funds 2025 2025 £ £ At 31 March 2025: Tangible assets 719 - Current assets/(liabilities) 35,773 11,254 36,492 11,254 Unrestricted Restricted funds funds 2024 2024 £ £ At 31 March 2024: Tangible assets 959 - Current assets/(liabilities) 21,495 - 22,454 - |
Total 2025 £ 719 47,027 |
|---|---|
| 47,746 | |
| Total 2024 £ 959 21,495 |
|
| 22,454 |
17 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
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