Company registration number: 5485321
Charity registration number: l 111171
Home-start West Berkshire
(A company Itmited by guarantee)
Annual Report and Financial Statements
ror the Year Ended 31 March 2024
E J Business Consultants Limited
2 Toomers Wharf
Canal Walk
Newbury
Berkshire
RG14 IDY

Home*Start West Berkshire
Contents
Reference and Administrative Delails
Trustees, Report
2to5
Statement of Trustees, Responsibilities
Independeni Examinefs Report
Statement of FinancTal Activities
Balance Sheet
Notes to the Financial Staiements
Ioto 15

Horne•Start W'est Berkshire
Reference and Administrative Details
Trustees
Alan Stark (resigned 14 September 2023)
Rachael Lomian
Claire Carless, Chair
Janel Sugden
Deirdre Carr
Juliet Penley
Karen Smiih {resigned 28 February 20?4)
Sue Onniston
Holly King, Treasurer
Senior Management Team
Grace Green. Scheme Direclor
Principal Office
Broadway Houie.
4 - 8 The Broadway.
Ne￿'bury
Ilerkshire
RG14 IBA
The charity is incorporated in England and Wale5.
54853?1
Compan) Registration Yumber
Charity, Registration Number
Independent Examiner
E J Business Consultsnts Limited
2 Toomers Wharf
Canal Walk
NcH'bury
Berkshire
RG14 IDY
Page I

Home-start West Berkshire
Trustees, Report
Statement from the Chair
Wel¢om¢ to the 2023124 Annual Report and Accounts for Horne-start Wesi Berkshire.
Having joined the Charity a5 a Trustee in 2019. 1 feel priN'ileged to ha￿e taken over Ihe Tole of chair in
September 2023. 1 would like to thank Alan Stark for hi5 lime in thi5 role and the support he gave to the Charity
during that period.
A5 WTlh all charities. Ihe year brought us ils share of challenges. M051 of our multi-year funding came lo an end
with no offer of renewal, and farnilies came lo us with more complex needs. We also lost Ihe contract for our
R¢silienl Families project, limiiing the support we could provide lo families with children with additional needs.
Whilst the security and stsbiltry that longcr tcrn) multt-year grant funding offers is hugely valuable for a small
harity, we were successful in filling th¢ funding gaps with gran15 from small funders. matched funding from
Greenham Trusi, fantsstic support from Helix Con5trurt and other corpordte supporteT5. and some atnazing
events that we held during the year.
We were extremely grateful to be otTered the opportunity to fundraise ai Englefjeld House in August 2023.
Englefield House is the home of Lady Zoe Benyon. our Patron. and th¢ gardens and enticement of lea and cake
brought out ihe crowds on a beautiful sunny day. We wer¢ delighted to welcom¢ around 1,500 people and raised
over £8,000. Staff from Helix raised funds Ihrough a stsff sponsored walk {which some of our staff and
voluni¢ers joined) and supported other events durtng ihe year. M ¢ arc so gratcful for their ongoing support.
The biggest fundraiser of the year wa5 the Mini Escalator that wa5 sponsored by Greenham Trust. The challenge
involved raising fund5 each day for a ￿'eck. with increasing amounts of matched funding as the week went on.
Over the w'eek we held a coffee morning and a quiz night. local sch(K)I pupils held a number of fun events, we
delivered cream teas to local companies and I did a once in a lifetime (!) tandem Sky dive! With the matched
funding from Greenham Trust we raised £32k in a week: an amazing achievement. which was only possibl¢
because of the enthusiasm and dedicalion of our Iruslees. staff and voluni¢¢rs. It was quite a week!
In February the Trustees met to review and renew the Charity s strategy and the staff met a few weeks later to
propose new values. We now have a clear way fotward for the nexl three years. focussing on the families we
support. our people, strong finances and effeciii'e operational support, underyiinned with an approach that values
and priorilises Kindness, Approachability. Empowernient. Adaptability and Reliability.
202312024 will be another challenging year. bul I have every confidence that our extraordinary team of
Trustees. Staff and Volunteers we will continue to positively impact the lives of some of the Wesl Berkshire
families who are going through the mosl challenging times. ,My thanks go to all of thenL and io you. our
supporters, for all of your ¢n¢ouragement and cngagemeni in our ongoing work.
atLo
Claire Carles$
Chair
Page 2

Home-start West Berkshire
Trustees, Report
Introduction
The board of trustees prcsenis its r¢pon and lh¢ audited financial ststemenis for the year ended 31 March 2024.
Th¢ financial slatements comply with Cu￿ent slatutory requirements. the Memorandum and Articles of
Assoeiation. the requlrements of a director's report as laid dow) by company law. and the Statement of
Recommended Practice- Aciounting and Reporting by Charilies= SORP applicable lo charities preparing their
accounts in accordance with FRS 102.
Purpose
Home-start West B¢rkshirc was sei up in 1997 with its charitsble objectives being the provision of relief of
children or parenis in despair and distress and the preveniion of emotional and physical abuse of such children.
Home-start believes thai children need a happy and secure childhood and ihai parents play a key role in gii'ing
their children a good start in life and helping ihem to achieve iheir full p)tential.
Vision
For every parent to have the support they need io ¥i￿.e their child the besi start in life. Because childhood can't
wait.
Mission
To provide emotional and practlcal support to families with young children in West Berkshire at a time when
they need us mosi, through sthff and volunieer run groups. home visits and other projecls, helping parents to
develop their parenting skills and grow their relationships with their children.
Our storj,
A child's earliest years are I￿eplaceable. W ithout a siable. loving And nurturing environment, a very young child
will not develop ihe foundaiions thcy necd. Home-start is ihere for paren￿ when they need u5 the mosl, because
childhood can't wait. Our local community network of trained volunieers and expert support helps families with
young children through iheir challenging limes.
Why we do it
The earliest years make the biggest impact. Home-start makes sure ihose years count so that no child's future is
limited.
How we do it
Home-stsrt offers no judgement, just compassionate, confidential help and support. Starting in the home. our
approach is a5 individual as the people we're helping. Today and everyday across Wesi Berkshire, Home-sthrt
volunteers are working alongside families, helping them change their lives for the better.
We are tackling some of the big issues facing families today. with more families than ever coming to us because
they are struggling with:
Mental health and wellbein
Loneliness and isolaiion
Building supportive. nurturing and loving r¢lalionships with their children or
Money worries and financial pressure
Page 3

Home-start West Berkshire
Trustees, Report
Principle activities
Home Visits
Our volunteers are highly valued and respected providing the core of our service delivery. Volunteers provide
visits of 2-3 hours to a family in their oNs7] home. Our trdining course is a hybrid model of online modules and
virniav fa¢¢-to face training sessions to provide more flexibility and enable us to continue lo recruit volunteer.
We welcomed 17 new volunteers to the Home-siart family during Ihe year.
Famil). Groups
Our three family group5 SUPPOrted 66 families with 77 children under 5. an increase of 18(/ko on the previous
year.
Postnatal Peer Support Groups
Our support group has also resumed to ils normal capacity. The project supported 47 new tnotheTS with 53 under
55 during this period. One mother said "I had been in hospitsl with postnatal psychosis and when I was
discharged I was alone and felt unable lo do regular things like baby groups. 13150 losl my driving license lo my
menial h¢alih condiiion.
Home-start Poslnatal Group allowed me to access a safe place and even better they supplied a taxi lo get me
there and home. I believe Home-start contribuied hugely to my recovery. li was the only place I could go for
support and feel safe to speak. It may have actually helped ￿ve my life. I wa5 so isolated a5 1 live rurally and
had no way lo gel lo any other baby group5. 1 had no idea where to turn."
Financi21 Revie
The summarized financial numbers for this year are:
Incoming resources of £242.777
Resources expended of £230.622
Unrestricted reserves of £85,242
Designated reserves of £1 0.000
The charity ended the financial year to March 2024 with a SU￿luS of £12.155
The t￿ste¢S are required io Prepa￿ financial 5taiements for each financial year in accordance with United
Kingdom Accounling Practice (United Kingdom Accounting Standards and applicable law). The financial
slatcments are required by law io give a trne and fair N'iew of ihe stale of affair5 of the charity for that period. In
preparing these financial sthtements the trustees should follow best praciice and:
Select suitable accounting policies and then apply them consislently
Make judgements and estimates that are Teasonable and Prudent
Stalc wh¢th¢r applicablc UK AccountlDg Standards have been followed, subject lo any material
d¢partures disclos¢d and ¢xplain¢d in thc financial slalemcnts
Prepare the financial statements on a going concem basis unless ihe trustees decide that approach isn't
appropriate
Page 4

Home-start West Berkshire
Trustees, Report
Structure, Governance & Management
Homc-stsrt West Berkshire i5 governed by the Horne-start UK Agreement and its Memorandum and Articles of
Associaiion which esiablishe% objecis and powers. Th¢ charity is a charitable company limited by guarantee.
incorporated on 20ih June 2005.
The direLlor% of the ¢ompany are also Lharity trustees for the purpose of Lharity law. The trustees, the Scheme
DireLtor and other advisors form the full Managemeni Comminee meei a minimum of 6 times a year.
Trust¢cs ar¢ rcsponsible for straiegi¢ decision making, whil¢ day to day operational matters are delegated to the
Scheme Dirccior. The trustccs have complied with their duty under S¢¢lion 17 of the Charilies Act 2011 io have
due regard io public benefit guidance published b). the Charity Commission.
Home-siart Wesl Berkshire is affiliated to Home-start UK and adopts policies and processes whil¢ being
ind¢p¢ndcntly fundcd.
Risk Management
The Trustees and Scheme Director annually review the major risks to which ihe charity is exposed. and ensures
appropriate systems are in place io miiigaie those risks. This is reflected in the Strategic Plan.
Reserves Policy
Home-start West Berkshire has a Reserves Policy lo enable it lo maintain ihe service of its core activities in
periods of foreseeable di￿lculty. These reserve5 are made up of unrestricted funds and aim to maintain the
¢harity for a period of 3 months of operdting Losts.
Principle Funding Sources
Home-start Wesi Berkshire's funds are obthin¢d from gran(s such as the Big Lottery. Henry Smith. Children in
Need and Greenham Trust and donations from Town Councils and other local and national funders. Home-start
West Berkshire has a corporate sponsor, Helix Ltd.
The annual report was approN'ed by truslee5 of the charity on .
Iq.oq.I
And signed on its behalf by:
Claire Carless
Chair

Home-start West Berkshire
Statement of Trustees, Responsibilities
The tn￿te¢S (who are also the directors of Home-start West Berkshire for the purposes of company law) are
responsible for preparing ihe trnstees, repon and the financial statemenls in accordance with the United
KingdoTn Accounting Standards (United Kingdom Generdlly Accepled Accounting Practice) and applicable law
and regulations.
Company law require5 the trustees to prepare financial statements for each financial year. Under company law
th¢ mjslees musl not approve the financial slalements unless they are satl8fied thai they give a true and fair view
of the state of affairs of the charitable company and of its incoming Tesources and application of resources.
including its income and expenditure. for Ihal period. In preparing ihese financial slalements, the trustees are
required 10:
select suitable accounting policies and apply thcm consisicntly:
observe the methods and principles ID the Charities SORP-
make judgements and estimates that are reasonable and prudenl"
state whether applicable UK Accounting Standards have been followed. subject to any Material departures
disclosed and explained in the finanLial staiements. and
prepare the financial statemenls on the going concern basis unle55 it is inappropriate to presulne thal the
¢haritable company will conlinue in business.
The trusi¢es are responsible for keeping adequate accounting records that are sufficient to show and explain the
charitable company's transaciions and disclose ￿'1th reasonable accuracy at an), time ihe financial position of the
charitable company and enable them to ensure ihai the financial ststements comply wtth the Companies Act
2006. They are also responsible for safeguarding the assels of the charitable company and hence for taking
reasonable steps for the prevention and deteclion of fraud and other irregularities.
11.09:1*
Approved by the Irustees of the charity on ........
d Sign￿ on its behalf by:
Claire Carless
Trustee
Page 6

Home-start West Berkshire
Independent Examiner's Report to the trustees of Home-start West Berkshire
I report on the accounts of the charity for the year ended 31 March 2024 which are sei out on pages 8 to 15
Respective responsibilities of trustee$ and eT2miner
The trustecs Iw"ho are also the direc10￿ of the company for the purposes of company law) are responsible for ihe
preparation of the accounts. Th¢ trusi¢es ¢onsid¢r thai an audit is not required for this year under section 144(2)
of ilie Cli&trili¥s ALi 2011 (Ih¥ 201 I ALI) (Ind ilidl &tT] ind¥p¥iid¢nt ¥X&llTiiwiaiivii is ii¢L"dcd.
Having 5alisfied myself that the charity is noi subject to audit under company law and is eligible for independent
examination, it is my r¢spon%ibility lo:
examine the accounts under seclion 145 of ihe 201 l Act.
to follow the procedures laid down in the generdl Directions given by the Charity Commission und¢r section
14515)(b) of the 201 l Aci- and
to state whether particular matters have come to my attention.
Basis of independent eiaminer's report
My examination wa5 carried out in accordance with the general Directions given by the Charity Commission.
examination includes a re￿.leW of the accounting records kept by the charity and a comparison of the
accounls presenled with those records. It also includes considerJlion of any unusual items or disclosures in the
accounls. and seeking explanaiions (rom you as trusiees concerning any such maiters. The procedures
undertak¢n do noi provid¢ all th¢ ¢viden¢e ihat would be required in an audit and consequ¢ntly no opinion is
given as to whether the accounts prescnt a 'mie and fair view. and the report is limited to those matiers set out
in the staiement below.
dependent examiner's stalemenl
In connection with my examinalion. no matter has come to my attention"
( l) which gives me reasonable cause io believe that in any material respect the requirements:
to keep accounting records in accordance Viith section 386 of the Companies Act 2006; and
lo prepare accounts which accord with the accounling records. comply with the accounting requirements
of section 396 of ihe Compani¢s Acl 2006 and with the methods and principles of the Statement of
Recommended Practic¢: Accounting and Reporting by Charities
have not been met. or
(2) to which, in my opinion. attention should be draw￿ in order to enable a proper underslanding of the accounts
to be reached.
ess Consuliants Limited
ICAEW
2 Toomers Wharf
Canal Walk
Newbury
Berkshire
RG14 IDY
Page 7

Home-start Il'est Berkshire
Statement of Financial Actii'ities for the Year Ended 31 March 2024
{Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Unreslricted
funds
Restricled
funds
Total
2024
Ilote
Income and Endowrnents from:
Donalions and legacies
Charitable activities
Investment income
27.486
27.486
213.534
.757
213,534
.757
Total Income
213,534
242,777
Expenditure on..
Charitabl¢ activities
(12.110)
(218.512}
(230,622)
Total Exp¢ndityre
(12.110)
(218,512)
(230.622)
Net incomel(expenditure)
Transfers between fijnds
17.133
114.978)
{4.978)
14,978
12.155
Net movement in funds
2,155
10,000
12,155
Reconciliation of funds
Total funds brought forward
83.087
83.087
Total funds carried forward
12
85.242
Unrestricted
funds
10.000
Restricted
funds
95.242
Total
2023
ote
Income and Endowments from".
Donations and legacies
Charitabl¢ activities
Investment income
12.852
12,852
197,837
1.095
197,837
1.095
Total Income
13.947
197,837
211,784
Expenditure on:
Chariiable aclivili¢s
(17.215)
(221.224)
(238.439)
Total Expenditure
(17,2151
1221.224}
(238.439)
Net expenditure
{3.268)
(23.387)
(26.655)
Ne( movement in funds
(3,268)
{23.387)
(26,655)
Reconciliatlon of funds
Total funds brought forward
Total funds carried foTward
86.355
23.387
109,742
12
83,087
83,087
Page 8

Home•Start West Berkshire
(Registration number: 5485321)
Balance Sheet as at 31 March 2024
2024
2023
Note
Current assets
Debtors
Cash at bank and in hand
10
5.216
141,408
175.987
175.987
146.624
Creditors: Amounts falling due within one vear
(80.745}
(63,537)
Net assets
95,242
83.087
Funds of the charity:
Restricted funds
10,000
Unrestri¢ted income funds
Unresiricied lunds
85.242
83,087
Total funds
12
95,242
83,087
For the financial year ending 31 March 2024 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relaiing to small companies.
Directors, responsibilities..
The members have not required the charity io obtain an audit of its accounts for the year in question in
accordance with section 476. and
The directors 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.
financial siatemenls on pages 8 10 15 were approved by the trustees. and authorised for issue on
signcd on their behalf by:
Claire Carless
Trustee
Page 9

Home-start West Berkshire
Notes to the Financial Statements for the Year Ended 31 March 2024
I Charity status
The charity is a charity limited by guardntee and consequenily does noi have share capital. Each of th¢ trustees
is liable to contribute an amount not exceeding Ll towards the assets of the charity in the event of liquidation.
2 Accounting policies
Summarv of significant accounting policies and ke!. accounting estimates
The principal accounting policies applied in Ihe preparation of these Iinancial stalements are set out below.
These policies have been consisiently applied to all the years presenled. unle55 oihenvise stated.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going
concern nor any significant areas of uncertainly ihal affect the Carrying value of assets held by the charity.
Income and endoTh'ments
All income is recognised once the charity has entitlement to the income. it is probable that the incom¢ will be
received and th¢ amounl of the income reccii'able can be measured reliably.
Donalions and legacies
Donations are recognised when the charity has been notified in writing of both the amount and settlement dale.
In the event thal a donation is subject to conditions thal require a level of performance by the charity before the
charity is enlitled io the funds, the income is defe￿ed and not recognised until either those conditions are fully
mel, or ihe fulfilment of those conditions is wholly within the control of the charity and it is probable ihat thesc
conditions will be fulfilled in the reporling period.
Deferred income
Deferred income represents amounts received for future periods and is released io incoming resources in the
period for which, it has been received. Such income is only defe￿ed when..
The donor specifies that the grant or donation must only be used in future accounting periods. or
- The donor has imposed condilions M'bicb musi be mei belore the charity has unconditional entiilement.
Jnveslmenl income
Investment income is recognised on a receivable basis.
Expenditure
All expenditure is recognised once there is a legal or cunstructii'e obligation to ihat expenditure. it is probable
settlement is required and the amount can be measured reliably. All costs are allocaled lo the appliLdbl¢
expenditure heading that aggregale similar cosls lo thai caiegory. Where costs cannol be directly atiributed to
particular headings they have been allocaled on a basis consistent with the use of resources. with central staff
costs allocated on the basis of time spent, and depreciation ¢harg¢s allocated on the portion of ihe asset's use.
Other support costs are allocated based on the spread of staff costs.
Page 10

Horne•Start W'est Berkshire
Notes to the Financial Statements for the Year Ended 31 March 2024
Charilable activiftes
Charitablc expenditure comprises those costs incurred by the charity in the delivery of its activities and services
for ils beneficiaries. It includes both costs Ihat can be allocaled direcily to such activities and those costs of an
indirect naiur¢ nccessary 10 support them.
Support costs
Support cosls include cenlrdl funclions and have been allocaied to aclivity cosi categories on a basis consislent
with the use of resources. for example. allocating property costs by floor areas, or per capita. stsff costs by th¢
time spenl and other costs by th¢ir usage.
Governance costs
These include the costs attributable to the charity's COTnpliance ￿'1th conslitulional and statutory requirements,
including audit, strategic management and irusiees's meetings and reimbursed expense5.
Taxatio
Th¢ Charity is consider¢d io pass th¢ tests s¢1 out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefor¢ il m¢¢LS the d¢finilion of a charithble company for LK corporation tax purposes. Accordingly, the
charity is poientially exempi from taxaiton in respeci of income or capital gains received within caiegories
covered by Chapicr 3 Part I l of th¢ Corporaiion Tax Aci 2010 or Seclion 256 of the Taxaiion of Chargeable
Gain5 Act 1992, to the extent (hat such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fix¢d assets costing £500 or more are initially recorded al cost, less any subsequent accumulated
depreciation and subsequeni accumulated impainnenl losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to ￿TIte off the c05t or valuation. less any estimated
residual value. over their expecied usefvl economic life as follows..
Asset class
Furniture and equipment
Depreciation method aDd rate
330/0 straight line
Casb and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits. and other short-temj highly liquid
investments that are readily convertlble io a known amount of cash and are subject to an insignificani risk of
change in value.
Fund structure
Unrestricted income funds are general fun(is that are available for use at the ttustees'5 discretion in furtherdnce
of the objectives uf the Lhariiy.
R¢slricted income fijnds are ihose donated for use in a particular ar¢a or for specific purposes. the use of which
is restricted io thai ar¢a or putTYOSe.
Page 11

HoTne•Start West Berkshire
Notes to the Financial Statements for the Year Ended 31 March 2024
3 Income from donations and legacies
Unrestricted
funds
Total
2024
Total
2023
Other
Donalions and legacie5-
Donations from individuals
27.486
27.486
12.852
27.486
27,486
12,852
4 Ineome from charitable actiTrities
Restricted
funds
Total
2024
Total
2023
Big Lotto
Children in Need
Baby Bank
Resilient Families
Maternal Mental Health/Henry Smith
GT Transport
Preventing Poverty
50,088
13,159
17.445
26.272
49.466
3.265
48.623
50,088
13,159
17,445
26,272
49,466
3,265
48.623
45,159
9,875
2,717
36,159
53.503
8.642
41,782
208.318
208.318
197,837
Page 12

Horne•Start West Berkshire
Notes to the Financial Statements for the Year Ended 31 March 2024
5 Investment income
L nrestricled
funds
Total
2024
Total
2023
Other
Inierest receivable and similar income-
Inierest receivable on bank deposits
1,757
1,757
1,095
6 Anal)sis of governance and support costs
GovernAnce costs
Lnrestrieted
funds
Total
2024
Total
2023
oiher
Other govcrnance costs
Allocated support cos15
4.086
702
4,086
702
4,086
702
4.788
4,788
4,788
7 Trustees remuneration and expenses
No trustees, nor any persons connected with ihem. have received any remuneration from the charity during the
year.
8 Staff costs
The aggregate payroll costs were as lollows:
2024
2023
Staff eostg durlng the year were:
Wages and salaries
174.095
180,723
The monthly average number of persons (including senior management team) employed by the charity during
the year expressed as full time equivalents was as follows:
2024
2023
Charitable activities
No employee received emoluments of more than £60,000 during the year.
Page 13

Home-start IN'est Berkshire
Notes to the Financial Statements for the Year Ended 31 March 2024
9 Taxation
The charity is a registered charity and is therefore exempt frorn laxation.
10 Debtors
2024
2023
Accrued income
5,216
I I Creditors: amounts falllng due within one year
2024
2023
Other taxation and social security
Other creditors
D¢f¢rred income
2.018
2.750
75.977
2.378
3,275
57.884
80.745
63,537
Page 14

Horne•Start West Berkshire
Notes to the Financial Statements for the Year Ended 31 March 2024
12 Funds
Balance at
31 March
2024
Balance at I
-4pril 2023
Incoming
resources
Resources
expended
Transfers
Unrestricted funds
General
Unrestricted income fund
83.087
29,243
{12,110)
(14,978)
85.242
Restricted funds
Big Lotto
Children In Need
Malemal Mental HealthlHenry
Smith
Resilient Families
Preventing Poverty
Baby Bank
GT Transport
50.088
13.159
{50,088)
{13.159)
10.000
10.000
49.466
26.272
48.623
17,445
8,481
{49.466)
(31.250)
(48.623)
(17.445}
{8.481)
4.978
Total restricted funds
213.534
(?18,512)
14,978
10,000
Total funds
83.087
242,777
(230,622)
95,242
13 AnAl>'sis of net assets befv'een funds
Unrestricted
funds
Restricted
funds
General
Totydl funds
Currenl assets
Current liabilitics
61,877
(4,768)
114.110
(75.977)
175,987
(80,745)
Total n¢t assets
57,109
38,133
95,242
Page 15