COMPANY REGISTRATION NO.: 5400096 IENGLAND & WALES) CHARITY REGISTRATION NO.: 1109629 (ENGLAND & WALES) HOME-START WOKINGHAM DISTRICT FINANCIAL STATEMENTS 31 MARCH 2025 Home-start Wokingham District Statement of financial activities lincorporaring an income and expenditure accounrl For the ear ended 31 March 2025 2025 Total Unrestricted 2024 Total Note Unrestricted Restricred Restricred Income from.. Charitable activities Berkshire Community Fund Wokingham Borough Council SGN Homestart Grant Trusts & Foundations Councils & Parishes Fundraising Donations Interest i 0.000 24,725 10,000 24,725 24.720 24,720 8,604 32,650 8.931 7.106 19,434 3.469 8.604 32,650 8.931 7.106 19,434 3,469 25,900 9,794 24,261 10,844 2,304 25,900 9,794 24,261 10,844 2,304 Total income 96.310 8.604 104.914 107.828 107.828 Expenditure on.. Charitable activities Berkshire Community Fund Wokingham Borough Council SGN Homestart Grant Trusts & Foundations Councils & Parishes i 0,000 24,725 i 0.000 24.725 24,720 24,720 8,604 32,650 2.560 8.604 32,650 2.560 4,755 4.755 Total expenditure 59.930 8.604 68.534 39.480 39.480 Net Income I lexpendlture) for the year 36.380 36,380 68,348 68,348 Transfers between funds Net income I (expenditure) before other recognised gains and 1055es 36.380 36,380 68.348 68.348 IlncreasellReduction in reserves 121,1401 21,140 116,9831 116.983) Net movement in funds 5.240 21.140 36.380 51.365 51.365 Reconciliation of fund5- Including winding-up reserve 31,987 31.987 Total funds brought forward 104.521 31.987 136.508 53,156 53.156 Total funds carried forward 19.761 53.127 172.888 104,521 31,987 136.508 All of the above results are derived from continuing aciiviiies. There were no oiher recognised gains or losses other than those stated above. Home-start Wokingham District Balance sheet Company no. 5400096 As at 31 March 2025 2025 2024 Note Current assets: Cash at bank and in hand Accounts Receivable & Prepayments 173,501 274 137.320 206 173.775 137,526 Liabilities: Creditors.. amounts falling due within one year 500 500 Net current assets / (Ilabllltles) 173.275 137,026 Total assets less current liabilities 173.275 137,026 Net assets excluding pension asset I (liability) 173.275 137,026 Defined benefit pension scheme asset / (liability) (3 87) 15181 Total net assets l (liabilities) 172.888 136,508 The funds of the charity.. Restricred Wi nding up reseNe Unrestricted i ncome funds.. 53,127 119,761 31,987 104,521 Total charity funds 172.888 136,508 For the year ended 31 March 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. No members have required the company to obtsin an audil of its accounts for the year in question in accordance with Sec￿On 476 of the Companles Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting re¢ords and for the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. Approved by the trustees on 19 December 2025 and signed on their behalf by Slgnature A Guna Date Trustee Treasurer Signature Paul Armitage Date Co-chair of Trustees Signature Jessica Searle Date 2011112025 Co-chair of Trustees Home-start Wokingham District Notes to the financial statements For the ear ended 31 March 2025 l Accounting policies a) Basis of preparation The financial statements have been prepared in accordance with 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 I January 2015) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Assets and liabi l ities are initially recognised at historical cost or transaction value unless otherwi se stated in the relevant accounting policy or note. b) Public benefit entity The charitable company meets the definition of a public benefit entity under FRS 102. c) Going concern The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The trustee5 do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period. d) Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met. it is probable that the income will be received and that the amount can be measured reliably. Income from government and other grants, whether'capital, grants or'revenue, grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. e) Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity., this is normally upon notification of the interest paid or payable by the bank. Fund accounting Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meet5 these criteria is charged to the fund. Unrestricted funds are donations and other incoming resources received or generated for the charitable DufDoses. Designated funds are unrestricted funds earmarked by the trustees for particular purposes. g) Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings= Costs of raising fund5 relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising Expenditure on charitable activities includes the costs of delivering services, exhibitions and other educational activities undertaken to further the purposes of the charity and their associated support costs Other expenditure represents those items not falling into any other heading Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. Home-start Wokingham District Notes to the financial statements For the ear ended 31 March 2025 l Accounting policies (continued) h) Allocation of support costs All resources, including the cost of overall direction and administration, are now solely attributable to our core activity of providing support to families. with at least one child under the age of five years, through home visiting services. i) Tangible fixed assets Items of equipment are capitalised where the purchase price exceeds £500. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use. Where fixed assets have been revalued, any excess between the revalued amount and the historic cost of the asset will be shown as a revaluation reSe￿e in the balance sheet. Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows= Computer Equipment Fixtures & Fittings 3 years 5 years j) Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Cash balances exclude any funds held on behalf of service users. k) Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortlsed cost using the effective interest method. Home-start Wokingham District Notes to the financial statements For the ear ended 31 March 2025 2 Income from charitable activities 2025 Total 2024 Total Unrestricted Restricted Wokingham Borough Council Berkshire Community Fund SGN Homestart Grants Trusts & Foundations Councils - Town & Parish Donations 24,720 24,720 24,725 i 0,000 8,604 8.604 32,650 8.931 19,434 32,650 8,931 19,434 25,900 9,794 10,844 Sub-total for restricted & un-restricted charitable activities 85,735 8,604 94,339 81,263 Fundraising Interest Income 7,106 3,469 7,106 3,469 10.575 24,261 2,304 Sub-total for charitable activity 10,575 26.565 Total income from charitable activities 96,310 8.604 104.914 107.828 Starting with the year under review. the split between restricted & Unrestricted funding was re-assessed. Previous years, fiqures have also been accordinqly shown for comparison. J LL Home-start Wokingham District Notes to the financial statements For the ear ended 31 March 2025 Net incoming resources for the year This is stated after charg ing I crediting.. 2025 2024 Auditors, remuneration (including VAT)= Independent Examination 500 500 Analysis of staff costs, trustee remuneration and expenses. and the cost of key management personnel Staff costs were as follows.. 2025 2024 Salaries and wages Social security C05tS Employer's contribution to defined contribution pension schemes 45,542 174 5,904 27.847 825 4,090 51,620 32,762 No employee earned more than £60,000 during the year12024= nil). The total employee benefits including pension contributions of the key management personnel were £51,620 12023.. £32,762). The charity trustees were not paid or received any other benefits from employment with the charity in the year12024.' £nil). No charity trustee received payment for professional or other services supplied to the charity (2024- £nil). Trustees, expenses represents the payment or reimbursement of general expenses totalling £1 19 (2024.. £150) incurred by l 0 (2024.. 10) members relating to attendance at meetings of the trustees. Staff numbers The average number of employees (head count based on number of staff employed) during the year was as follows: 2025 No. 2024 No. Support Creditors.. amounts falling due within one year 2025 2024 Accruals 500 500 500 500 Home-start Wokingham District Notes to the financial statements For the year ended 31 March 2025 Deferred income Deferred income £nil (2023= £nil) Pension scheme The chariry participates in The Pensions Trust Growth Plan Scheme, which is a mulii-employer scheme which provides benefits to some 1300 non associated participating employer5. It is a defined benefit scheme in the UK and HSWD had 4 members in the year. Our liability is £387 (2024.-£518) which is expected to be cleared by 2028. l O. Restricted winding up reserve The charity has a policy of maintaing an adequate re5enie of funds for the winding up should there ever be a need to do so. Each year the cost is reviewed and increased or decreased as appropriate. The cost is made up of all necessary expenses such as staff cost & legal or professional charges. I l Movements in funds Incoming Outgoing Interest & resources & resources increase in At the end of gains & losses reserve the year At the start of the year Restricted Funds SGN Homestart Grant 8,604 18,604) Total restricted funds 8,604 (8,604) Unrestricted funds: Wokingham Borough Council Trusts & Foundations Councils Town & Parish Donations Fundraising 24.720 32.650 8.931 19,434 7.106 (24.720) (32.650) (2,560) 21.145 9,794 10,844 62,738 21,145 16,165 30,278 52,173 (17.671) Total Unrestricted funds 104,521 92,841 (59,930) (17,671) 119,761 Total funds 104.521 101.445 (68,534) (17,671) 119,761 12 Analysis of cash and cash equivalents At l April 2024 Cash flows Other changes At 31 March 2025 Cash in hand 137,320 36,181 173,501 Total cash and cash equivalents 137,320 36,181 173,501 13 Legal status of the chariry The charity 15 a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1 COMPANY REGISTRATION NO.: 5400096 IENGLAND & WALES) CHARITY REGISTRATION NO.: 1109629 (ENGLAND & WALES) HOME-START WOKINGHAM DISTRICT FINANCIAL STATEMENTS 31 MARCH 2025 Home-start Wokingham District Statement of financial activities lincorporaring an income and expenditure accounrl For the ear ended 31 March 2025 2025 Total Unrestricted 2024 Total Note Unrestricted Restricred Restricred Income from.. Charitable activities Berkshire Community Fund Wokingham Borough Council SGN Homestart Grant Trusts & Foundations Councils & Parishes Fundraising Donations Interest i 0.000 24,725 10,000 24,725 24.720 24,720 8,604 32,650 8.931 7.106 19,434 3.469 8.604 32,650 8.931 7.106 19,434 3,469 25,900 9,794 24,261 10,844 2,304 25,900 9,794 24,261 10,844 2,304 Total income 96.310 8.604 104.914 107.828 107.828 Expenditure on.. Charitable activities Berkshire Community Fund Wokingham Borough Council SGN Homestart Grant Trusts & Foundations Councils & Parishes i 0,000 24,725 i 0.000 24.725 24,720 24,720 8,604 32,650 2.560 8.604 32,650 2.560 4,755 4.755 Total expenditure 59.930 8.604 68.534 39.480 39.480 Net Income I lexpendlture) for the year 36.380 36,380 68,348 68,348 Transfers between funds Net income I (expenditure) before other recognised gains and 1055es 36.380 36,380 68.348 68.348 IlncreasellReduction in reserves 121,1401 21,140 116,9831 116.983) Net movement in funds 5.240 21.140 36.380 51.365 51.365 Reconciliation of fund5- Including winding-up reserve 31,987 31.987 Total funds brought forward 104.521 31.987 136.508 53,156 53.156 Total funds carried forward 19.761 53.127 172.888 104,521 31,987 136.508 All of the above results are derived from continuing aciiviiies. There were no oiher recognised gains or losses other than those stated above. Home-start Wokingham District Balance sheet Company no. 5400096 As at 31 March 2025 2025 2024 Note Current assets: Cash at bank and in hand Accounts Receivable & Prepayments 173,501 274 137.320 206 173.775 137,526 Liabilities: Creditors.. amounts falling due within one year 500 500 Net current assets / (Ilabllltles) 173.275 137,026 Total assets less current liabilities 173.275 137,026 Net assets excluding pension asset I (liability) 173.275 137,026 Defined benefit pension scheme asset / (liability) (3 87) 15181 Total net assets l (liabilities) 172.888 136,508 The funds of the charity.. Restricred Wi nding up reseNe Unrestricted i ncome funds.. 53,127 119,761 31,987 104,521 Total charity funds 172.888 136,508 For the year ended 31 March 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. No members have required the company to obtsin an audil of its accounts for the year in question in accordance with Sec￿On 476 of the Companles Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting re¢ords and for the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. Approved by the trustees on 19 December 2025 and signed on their behalf by Slgnature A Guna Date Trustee Treasurer Signature Paul Armitage Date Co-chair of Trustees Signature Jessica Searle Date 2011112025 Co-chair of Trustees Home-start Wokingham District Notes to the financial statements For the ear ended 31 March 2025 l Accounting policies a) Basis of preparation The financial statements have been prepared in accordance with 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 I January 2015) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Assets and liabi l ities are initially recognised at historical cost or transaction value unless otherwi se stated in the relevant accounting policy or note. b) Public benefit entity The charitable company meets the definition of a public benefit entity under FRS 102. c) Going concern The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The trustee5 do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period. d) Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met. it is probable that the income will be received and that the amount can be measured reliably. Income from government and other grants, whether'capital, grants or'revenue, grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. e) Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity., this is normally upon notification of the interest paid or payable by the bank. Fund accounting Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meet5 these criteria is charged to the fund. Unrestricted funds are donations and other incoming resources received or generated for the charitable DufDoses. Designated funds are unrestricted funds earmarked by the trustees for particular purposes. g) Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings= Costs of raising fund5 relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising Expenditure on charitable activities includes the costs of delivering services, exhibitions and other educational activities undertaken to further the purposes of the charity and their associated support costs Other expenditure represents those items not falling into any other heading Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. Home-start Wokingham District Notes to the financial statements For the ear ended 31 March 2025 l Accounting policies (continued) h) Allocation of support costs All resources, including the cost of overall direction and administration, are now solely attributable to our core activity of providing support to families. with at least one child under the age of five years, through home visiting services. i) Tangible fixed assets Items of equipment are capitalised where the purchase price exceeds £500. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use. Where fixed assets have been revalued, any excess between the revalued amount and the historic cost of the asset will be shown as a revaluation reSe￿e in the balance sheet. Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows= Computer Equipment Fixtures & Fittings 3 years 5 years j) Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Cash balances exclude any funds held on behalf of service users. k) Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortlsed cost using the effective interest method. Home-start Wokingham District Notes to the financial statements For the ear ended 31 March 2025 2 Income from charitable activities 2025 Total 2024 Total Unrestricted Restricted Wokingham Borough Council Berkshire Community Fund SGN Homestart Grants Trusts & Foundations Councils - Town & Parish Donations 24,720 24,720 24,725 i 0,000 8,604 8.604 32,650 8.931 19,434 32,650 8,931 19,434 25,900 9,794 10,844 Sub-total for restricted & un-restricted charitable activities 85,735 8,604 94,339 81,263 Fundraising Interest Income 7,106 3,469 7,106 3,469 10.575 24,261 2,304 Sub-total for charitable activity 10,575 26.565 Total income from charitable activities 96,310 8.604 104.914 107.828 Starting with the year under review. the split between restricted & Unrestricted funding was re-assessed. Previous years, fiqures have also been accordinqly shown for comparison. J LL Home-start Wokingham District Notes to the financial statements For the ear ended 31 March 2025 Net incoming resources for the year This is stated after charg ing I crediting.. 2025 2024 Auditors, remuneration (including VAT)= Independent Examination 500 500 Analysis of staff costs, trustee remuneration and expenses. and the cost of key management personnel Staff costs were as follows.. 2025 2024 Salaries and wages Social security C05tS Employer's contribution to defined contribution pension schemes 45,542 174 5,904 27.847 825 4,090 51,620 32,762 No employee earned more than £60,000 during the year12024= nil). The total employee benefits including pension contributions of the key management personnel were £51,620 12023.. £32,762). The charity trustees were not paid or received any other benefits from employment with the charity in the year12024.' £nil). No charity trustee received payment for professional or other services supplied to the charity (2024- £nil). Trustees, expenses represents the payment or reimbursement of general expenses totalling £1 19 (2024.. £150) incurred by l 0 (2024.. 10) members relating to attendance at meetings of the trustees. Staff numbers The average number of employees (head count based on number of staff employed) during the year was as follows: 2025 No. 2024 No. Support Creditors.. amounts falling due within one year 2025 2024 Accruals 500 500 500 500 Home-start Wokingham District Notes to the financial statements For the year ended 31 March 2025 Deferred income Deferred income £nil (2023= £nil) Pension scheme The chariry participates in The Pensions Trust Growth Plan Scheme, which is a mulii-employer scheme which provides benefits to some 1300 non associated participating employer5. It is a defined benefit scheme in the UK and HSWD had 4 members in the year. Our liability is £387 (2024.-£518) which is expected to be cleared by 2028. l O. Restricted winding up reserve The charity has a policy of maintaing an adequate re5enie of funds for the winding up should there ever be a need to do so. Each year the cost is reviewed and increased or decreased as appropriate. The cost is made up of all necessary expenses such as staff cost & legal or professional charges. I l Movements in funds Incoming Outgoing Interest & resources & resources increase in At the end of gains & losses reserve the year At the start of the year Restricted Funds SGN Homestart Grant 8,604 18,604) Total restricted funds 8,604 (8,604) Unrestricted funds: Wokingham Borough Council Trusts & Foundations Councils Town & Parish Donations Fundraising 24.720 32.650 8.931 19,434 7.106 (24.720) (32.650) (2,560) 21.145 9,794 10,844 62,738 21,145 16,165 30,278 52,173 (17.671) Total Unrestricted funds 104,521 92,841 (59,930) (17,671) 119,761 Total funds 104.521 101.445 (68,534) (17,671) 119,761 12 Analysis of cash and cash equivalents At l April 2024 Cash flows Other changes At 31 March 2025 Cash in hand 137,320 36,181 173,501 Total cash and cash equivalents 137,320 36,181 173,501 13 Legal status of the chariry The charity 15 a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1 ## Independent examiner's report on the a. | accounts ## Section A Independent Examiner’s Report **----- Start of picture text -----**
Report to the trustees/
members of |HOME-START WOKINGHAM DISTRICT
On accounts for the year | 31° March 2025 Charity no | 1109629
ended (if any)
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- Respective The charity's trustees consider that an audit is not required for this year - responsibilities of (under section 43(2) of the Charities Act 1993 (the Act),as amended by s.28 - trustees and examiner of the Charities Act 2006) and that an independent examination is needed. It is my responsibility to: - e examine the accounts (under section 43 of the Act, as amended), e to follow the procedures laid down in the General Directions given by the Charity Commission (under section 43(7)(b) of the Act, as amended), and - e to state whether particular matters have come to my attention. - Basis of independent My examination was carried out in accordance with General Directions given examiner’s statement by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the accounts. - Independent In the course of my examination, no matter has come to my attention - examiner's statement 1. which gives me reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that: - e proper accounting records are kept (in accordance with section 41 of the Act); and - e accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or - 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. **----- Start of picture text -----**
Signed: | ./9 wa P
Name: | T | Kingcott J
Relevant professional
qualification(s) or body | [ACMA] ATT
(if any):
Address: | Kingcott Accountants,
19 Brockenhurst Road, Martins Heron, Bracknell
Berkshire, RG12 9FJ
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Date:
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IER 1 April 2007 Section B Disclosure Only complete if the examiner needs to highlight material problems. ive here brief details of _ay items that the examiner wishes to disclose. | IER 2 April 2007