2025-03-31-accounts - Home-Start Shepway

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Company registration number: 05201839 Charity registration number: 1109478

HOME-START SHEPWAY TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Beresfords Chartered Certified Accountants 1-2 Rhodium Point Spindle Close Hawkinge, Folkestone Kent CT18 7TQ

Home-Start Shepway Contents

	Page
Reference and Administrative Details	1
Trustees' Report	2—3
Independent Examiner's Report	4
Statement of Financial Activities (including Income and Expenditure Account)	5
Comparative Statement of Financial Activities (including Income and Expenditure Account)	6
Balance Sheet	7
Notes to the Financial Statements	8—14

Home-Start Shepway Reference and Administrative Details For The Year Ended 31 March 2025

Trustees	Mrs T Bean
	Mrs N Deane
	Mrs G Finch (appointed 12/12/2024)
	Mrs C Leslie (appointed 12/12/2024)
	Mrs P Marsh
	Mrs T Perrow (appointed 01/04/2025)
	Mrs M Toms - Wilson
Company Secretary	Ms S O'Connor
Charity Number	1109478
Company Number	05201839
Business	Office 1-4, 4th Floor
	Civic Centre, Castle Hill Avenue
	Folkestone
	Kent
	CT20 2QY
Independent Examiner	Daniel Payne FCCA
	Beresfords
	Chartered Certified Accountants
	1-2 Rhodium Point
	Spindle Close
	Hawkinge, Folkestone
	Kent
	CT18 7TQ

Page 1

Home-Start Shepway Company No. 05201839 Trustees' Report For The Year Ended 31 March 2025

The trustees present their report and the financial statements for the year ended 31 March 2025.

Objectives and Activities

Aims and Objectives

To safeguard, protect and preserve good health, both mental and physical, of children and parents of children. To prevent cruelty to or maltreatment of children. To relieve sickness, poverty and need amongst children and parents of children. To promote the education of the public in better standards of child care within the area of Shepway and its environs.

Public Benefit

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Achievements and Performance

Main Achievements

The net movement in funds on the unrestricted fund for the year amounted to a surplus of £51,012 (2024 - deficit of £1,986). The restricted funds showed a deficit of £9,109 (2024 - surplus of £3,891).

During the year £233,177 (2024 - £170,777) was received in grants from various sources. Donations formed £10,591 (2024 - £76,238).

Structure, Governance and Management

Governing Document

The organisation is a charitable company limited by guarantee, incorporated on 10 August 2004. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company, and is governed under its Articles of Association. In the event of the company being wound up each member is required to contribute an amount not exceeding £1.

Trustee Selection Methods

The directors of the charitable company are also trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association one third of the directors must retire at each AGM and, if appropriate, offer themselves for re-election.

Directors are recruited via advertising in the Home-Start newsletter and a director is appointed to ensure that the charity's trustee selection flowchart is adhered to. Additionally, the charity is registered with the Volunteer Bureau.

Induction and training of trustees

Most directors are already familiar with the practical work of the charity having been directors since incorporation.

New directors meet with existing directors to familiarise themselves with the charity and the context within which it operates. This meeting covers:

the obligations of management committee members;
the the main documents which set out the operational framework for the charity including the Memorandum and Articles;
resourcing and the current financial position as set out in the latest published accounts; and
future plans and objectives.

Organisational structure

Home-Start Shepway is based in Folkestone. Home-Start Shepway works to the ethos of the national organisation.

The board of directors run the charity but day to day operations are delegated to the manager and staff.

Page 2

Home-Start Shepway Trustees' Report (continued) For The Year Ended 31 March 2025

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mrs N Deane

Trustee Date

Page 3

Home-Start Shepway Independent Examiner's Report to the Trustees of Home-Start Shepway For The Year Ended 31 March 2025

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and Basis of Report

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

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

Independent Examiner's Statement

Since the Company’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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
the accounts 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 accounts 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 accounts to be reached.

Daniel Payne FCCA Date Beresfords Chartered Certified Accountants 1-2 Rhodium Point Spindle Close Hawkinge, Folkestone Kent CT18 7TQ

Page 4

Home-Start Shepway Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025

Unrestricted funds £ 72,138 10,900 2,113	Restricted funds £ 171,630 49,449 -	2025 Total funds £ 243,768 60,349 2,113	2024 Total funds £ 185,913 61,102 1,985
85,151	221,079	306,230	249,000
(46,088)	(218,239)	(264,327)	(247,095)
39,063 11,949	2,840 (11,949)	41,903 -	1,905 -
51,012 136,630	(9,109) 71,077	41,903 207,707	1,905 205,802
187,642	61,968	249,610	207,707

The notes on pages 8 to 14 form part of these financial statements.

Page 5

Home-Start Shepway Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025

Unrestricted funds £ 13,736 15,560 1,985	Restricted funds £ 172,177 45,542 -	2024 Total funds £ 185,913 61,102 1,985
31,281	217,719	249,000
(33,267)	(213,828)	(247,095)
(1,986)	3,891	1,905
(1,986) 138,616	3,891 67,186	1,905 205,802
136,630	71,077	207,707

The notes on pages 8 to 14 form part of these financial statements.

Page 6

Home-Start Shepway Balance Sheet As At 31 March 2025

Unrestricted funds £ 1,299	Restricted funds £ 604	2025 Total funds £ 1,903	2024 Total funds £ -
1,299 2,449 217,972	604 - 61,365	1,903 2,449 247,210	- 2,467 207,190
220,421 (34,078)	61,365 (1)	249,659 (1,952)	209,657 (1,950)
186,343	61,364	247,707	207,707
187,642	61,968	249,610	207,707
187,642	61,968	249,610	207,707
		61,968 187,642	71,077 136,630
		249,610	207,707

For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

On behalf of the board

Mrs N Deane

Trustee Date

The notes on pages 8 to 14 form part of these financial statements.

Page 7

Home-Start Shepway Notes to the Financial Statements For The Year Ended 31 March 2025

1. General Information

Home-Start Shepway is a company limited by guarantee, incorporated in England & Wales, registered number 05201839 and registered charity number 1109478. The registered office is .

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

General

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Donations and Legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Grants Receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

2.3. Resources Expended

General

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable Activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Page 8

Home-Start Shepway Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings 5 years straight line Computer Equipment 3 years straight line

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Unrestricted funds £ 10,034 62,104	Restricted funds £ 557 171,073	2025 Total funds £ 10,591 233,177
72,138	171,630	243,768
Unrestricted funds £ 13,736 -	Restricted funds £ 1,400 170,777	2024 Total funds £ 15,136 170,777
13,736	172,177	185,913

4. Investment Income

. Investment Income
Bank interest receivable . Net Income/(Expenditure) he net income is stated after charging/(crediting): Depreciation of tangible fixed assets - owned	2025 Unrestricted funds £ 2,113	2024 Unrestricted funds £ 1,985
	2025 £ 287	2024 £ 168

5. Net Income/(Expenditure)

The net income is stated after charging/(crediting):

Page 9

Home-Start Shepway Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

6. Analysis of Expenditure

6. Analysis of Expenditure
Home-Start Shepway Home-Start Shepway 7. Support Costs Employee costs Premises expenses General administration Depreciation Interest payable Employee costs Premises expenses General administration Depreciation 8. Independent Examiner's Remuneration Independent examination of the financial statements	Activities undertaken directly £ 184,642	Support costs (see note 7) £ 79,685	2025 Total £ 264,327
	Activities undertaken directly £ 166,746	Support costs (see note 7) £ 80,349	2024 Total £ 247,095
		2025 £ 2,046	2025 Home-Start Shepway £ 10,579 25,570 43,126 287 123
			79,685
			2024 Home-Start Shepway £ 19,638 23,752 36,791 168
			80,349
			2024 £ 1,950

Page 10

Home-Start Shepway Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

9. Staff Costs

Staff costs were as follows:

Wages and salaries Social security costs Other pension costs	2025 £ 166,565 13,276 4,801 184,642	2024 £ 153,510 6,825 6,411
		166,746

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

10. Average Number of Employees

Average number of employees during the year was: 7 (2024: 7)

11. Tangible Assets

Fixtures & Fittings £ 1,713 418	Computer Equipment £ 14,636 1,772	Total £ 16,349 2,190
2,131	16,408	18,539
1,713 7	14,636 280	16,349 287
1,720	14,916	16,636
411	1,492	1,903
-	-	-

12. Debtors

Due within one year Other debtors 13. Creditors: Amounts Falling Due Within One Year Accruals and deferred income	2025 £ 2,449 2025 £ 1,952	2024 £ 2,467
		2024 £ 1,950

14. Pension Commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £4,801 (2024: £6,411).

At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.

Page 11

Home-Start Shepway Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

15. Movement in Funds

As at 1 April 2024 £ 84,847 109 238 20,358 18,250 1,691 - 2,004 9,133 - - - - -	Income £ 59,935 16 4,949 - 9,875 - - - 772 - - - 1,000 8,604	Expenditure £ (7,141) (96) (1,775) - 2,625 (162) (3,480) (2,925) (52) (6,586) (91) (23,993) (760) (1,652)	Transfers £ (57,759) 443 240 - 22,228 (1,529) 5,538 4,000 (9,853) 6,586 407 41,888 (240) -	As at 31 March 2025 £ 79,882 472 3,652 20,358 52,978 - 2,058 3,079 - - 316 17,895 - 6,952
51,783	25,216	(38,947)	69,708	107,760
136,630	85,151	(46,088)	11,949	187,642
1,464 643 (2,904) 3,112 2,564 41,429 1,836 2,875 17,742 2,316 - - - -	- - - - 3,500 88,057 1,923 500 - 20,000 19,932 81,667 4,500 1,000	(517) (160) 523 (779) (5,803) (83,072) - (2,194) (4,981) (10,402) (25,125) (82,351) (3,378) -	- - 2,381 (2,333) 2,699 - (3,759) (1,181) (1,824) (11,914) - 4,604 (1,122) 500	947 483 - - 2,960 46,414 - - 10,937 - (5,193) 3,920 - 1,500
71,077	221,079	(218,239)	(11,949)	61,968

207,707	306,230	(264,327)	-	249,610

Page 12

Home-Start Shepway Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

As at 1 April 2023 £ 85,913 295 2,227 20,358 4,112 1,691 15,681 8,339 -	Income £ 9,077 - 1,571 - 19,781 - (9,281) 1,000 9,133	Expenditure £ (10,143) (186) (3,560) - (5,643) - (6,400) (7,335) -	As at 31 March 2024 £ 84,847 109 238 20,358 18,250 1,691 - 2,004 9,133
52,703	22,204	(23,124)	51,783
138,616	31,281	(33,267)	136,630
1,501 383 43,289 14,026 3,571 1,400 3,016 - - - - -	- 400 - 90,159 7,000 - - 83,618 7,692 3,000 20,000 5,850	(37) (140) (46,193) (101,073) (8,007) (1,400) (3,016) (42,189) (5,856) (125) (2,258) (3,534)	1,464 643 (2,904) 3,112 2,564 - - 41,429 1,836 2,875 17,742 2,316
67,186	217,719	(213,828)	71,077

205,802	249,000	(247,095)	207,707

The designated funds are as follows :

Trustee Training and Expenses - This fund covers training costs and other expenses incurred by trustees.

Family Activities - This funding comprises donations from individuals/organisations/supermarkets who wish to support family events.

Redundancy Reserve - This redundancy provision is a designated fund to support the redundancy provision of the projects.

Youth Conference Fund - This fund is held for the joint working partnership of Community Safety Partnership for Folkestone & Hythe District Council to support the Young Persons Community Safety Conference. This is an annual multi-agency conference for the local secondary school pupils.

...CONTINUED

Page 13

Home-Start Shepway Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

15. Movement in Funds - continued

Mediation Fund - This funding supports our counselling service, which offers support to families and staff. It was a donation from the East Kent Mediation Service following its closure.

One-Stop Shop - OSS Funding from the Folkestone & Hythe District Council, Community Safety, Projects & Partnerships-CSP funding provides a One-Stop-Shop facilitator with an administrative element to manage the project.

SGN Southern Gas Network - Fuelling Futures - A programme to support families with fuel poverty & energy saving advice & Carbon monoxide (CO2) awareness and safety for families through referrals, the Priority Services Register and home energysaving advice measures.

The restricted funds are as follows:

Domestic Abuse Flee Fund - The fund is a small resource funded through donations to support families fleeing from domestic abuse, to provide essential items.

Kent Community Foundation Resilience Project is committed to improving the lives of local people and communities, particularly the most vulnerable, isolated, and disadvantaged, by matching those who want to help with those who need the help. We received two grants from KCF for our Resilience Project. The Changing Lives, Kent Reliance Provident Society and the Lawson Endowment Fund have provided funding to extend this project until June.

Project Restart, A National Lottery Community Fund, is supporting families with the key issues caused by the pandemic and cost of living crisis to improve family life. The project helps families by offering a rapid-response approach to implement strategies such as setting routines, behaviour management, and increasing community engagement, and by providing volunteer training and one-to-one support for families and groups. Enabling awareness of services available to them in their local community to help reduce isolation and increase resilience. This project is also funded through the Collier Ferguson Foundation.

Project Evolve - Funding through Home-Start UK and Collier Ferguson fund to provide Army Welfare support through our group at Shorncliffe Community Centre through play and learning for our Nepalese families.

SSF5 Project fund - The Community Safety Partnership, Folkestone & Hythe District Council and the Police. Providing training with Rising Sun DA services, a bespoke, specialist training package for Folkestone's daytime/night-time economy employees. To empower those working within the day/nighttime economy with knowledge and awareness of VAWG (Violence Against Women & Girls).

Protect Our Space Fund - Farming in Protected Landscapes (Defra) The overall aim of the project was to provide opportunities for families and volunteers to explore and enjoy their local green and blue spaces and encourage social and emotional development as part of our green recovery; Families had the unique opportunity to utilise locations along the coastline, improve their knowledge of the areas and visit our local attractions to support parent's mental health and participate with their children in a healthy and natural environment.

Project Empowerment A National Lottery Community Fund service supporting women with Children under 8 years who are experiencing or are survivors of domestic abuse to improve their quality of life and increase their life skills, self-esteem, and confidence. We achieve this through one-to-one support, well-being groups providing peer support and specialist programmes. We aim to reduce isolation through participation and engagement in community life, and through the use of signposting and up-to-date information to help people access community resources. This project is also funded by the Garfield Western Foundation, which supports our housing support worker and wellbeing programme.

16. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

17. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

18. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 14