HTrME STRT Home-start West Somerset Annual Review Se Home-start West Somerset supported and helped 605 families t 2023- Se t 2024 605 families West Somerset Our solution: making early years count Today, families face more How we do it: Helping pressures than ever. And the parents be the best they services that could help them can be. There's nojudgement, are stretched or non-existent. just compassionate, Without stable homes, young confidential help and expert children won't build the support. Starting in the foundations they need to thrive home, our approach is as as adults. We work alongside individual asthe families parents to help them regain we work with. their confidence. Our challenge: childhood can't wait. f¥." Home-start West Somerset 15 a local community network of trained volunteers and expert 5UPPOrt helping familie5 Wlth young children through challenging times. That means we're there for parents when they need us most, because childhood can't wait. We are parents supporting parents jj (As a single mother of three, I found myself in quite a difficult situation having not long lost my Children's fatherto a heart attack. I was struggling financially and mentally and didn't know where to turn. I was lost and depressed and felt alone. I was referred to Home-start and was allocated a lovely volunteer who supported me weekly with in-person visits and a wealth of local knowledge. Not only did I feel heard, but I had trust in someone who knew what further help and support was available to me. ,iii 66 l am a thriving single mum who has embarked on a great healing journey has faith in the community that surrounds her and a new sense of purpose knowing that I can, and I will accomplish what I set my heart on. l am forever grateful forthe help and support I have received and will continue to referto Home-start as the basis for my success. Offering Support, friendship and practical help to families withyoung children in their own home.... Family Activity Groups: A variety of fami ly led-activities, f rom family cooking, getting outside with babies and young children to Story- Start, supporting parents to read with their babies andyoung children. Our future: more help for families Parenting Skills improved from 77% to90% arents wellbeing improved from 63 % to 88%1 Childs well-being improved by 87 % to 97 % 247 Our woth Ma a vtsl den to hu)redS of families across West )merseL The wotk of Hom&Stsrt West k)merset has never been more essential and imrthant. HPC Sometset Comnwnity Community Fund Foundation eDF Somerset Council MONTESSORI COMMUNrrY FUND
P4ME STRT Home-start West Somerset Annual Review Se t 2023- Se t 2024 Baby Massage tliscover the amazing benefits of baby massage led by certified instructors and make lasting friendships. Baby-start A Montessori Inspired Progrèmme for Families W¢h Babies o-ts months homestart-westsomerset.org.u 50 57 Through our Bump-start programme, we offer expectant parents knowledge, empowerment and skills to 5UPPOrt their new family. This is offered through a variety of antenatal workshops, I'.1 encouragement and postnatal baby groups. umpstatt. Due to reflux my daughter struggles with being laid flat, Caroline was Iways calm and reassuring if she got upset.? ? This group has been the highlight of my weekl We absolutely love it. It has given us so many ideas of things to do at home and my baby really enjoys the activities. I love that the group is small and have some similar activities each week, such as songs and stories. I wish it could continue forever, thank you Hayley. The massage was a great way to bond with my I baby and she really enjoys what I have learnt and we really enjoy our moments together. ?? ?? It was good to have someone e and my baby have loved the sessions with independent I could easily cali << M A T T E R S Hayley. My baby loved the interactions with songs and on, where the focus was on me play. This has given me so much confidence with as an individualcoping as a Dad, ¢¥d... playing) and I have been surprised by the great and who would not judge. handouts from each session. We will continue to use everything we have learned forever. Thank you, I wish Dad Matters was the only one around I felt was on my side and It was continuing and not sure what to do after. could talk to. (M Supporting dadsto havethe best possi ble relationships with theirfamilies 61 felt very good during the Real Birth sessions, I could ask any questions I wanted, there was a lot of useful knowledge about the process during birth and well-being during pregnancy. 45 Tuning in to ?? Kidsil - (. 6 Real Birth sessions helped my confidence in preparing for the baby and how to care forthem. It also gave me a good insight into birth and. what to really expect.? ? Incieased confidence in their parenting improved from Improved well-being of A parenting programme designed to help parentsconnectwith their child and expresstheir emotions in an acceptableway. very week I noticed the changes in myself and then the change in my parenting. Each session left me feeling uplifted and inspiredl ? ? It ha5 given me a new perspective on how to manage our emotions as a family in a more posltive way. 11 *suwport group for parents of children with Special Education Needs and disabilities 63% to95% Meeting other parents and children on a similarjourney to ourselves. Being able to develop knowledge and skills to help my family. Feeling really seen, heard and taken 6 C I have used emotion seriously. I valued the speakers and coaching for the children, their friendly expertise. and it really works!! It { £ Connecting with other SEND helps me to parent well parents I I and feel proud to help my boys. ?? The positive impact on Homelife improved from The progress and development of their chi Id improved from ?? I ncreased conf idence in their parenting improved from I mproved well-being of the parents improved from The positive impact on Homelife improved from e progress an eve opmen of their child improved from 40% to80% 47%to87% 30
Home-Start West Somerset
A Company limited by Guarantee Registered number 5646970
Registered Charity Number 1113944
Financial Statements
For the year ended 31 March 2024
Overstream Tax and Accounting The Lighthouse Doverhay Porlock TA24 8LJ
HOME-START WEST SOMEREST FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
| Contents Report of the Trustees Independent Examiner’s report Statement of financial activities Balance sheet Notes to the Financial Statements |
Page 1 – 4 5 6 7 8 - 12 |
|---|---|
HOME-START WEST SOMERSET REPORT OF THE TRUSTEES WITH THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
(This report includes matters required to be given in a Report of Directors under the Companies Acts)
The Trustees present their Annual Report with the accounts of the charity for the year ended 31 March 2024. In the completion of this report the Trustees have complied with their duty under the 2011 Charities Act and have considered the guidance published by the Charity Commissioners.
Reference and Administrative Details of the Charity, its Trustees and Advisors
Full Name
Home-Start West Somerset
Charity Registration Number Company Registration Number
Date of Incorporation
Transfer of activities from Charity
1113944 5646970 7 December 2005 19 July 2006
Registered Office
Alcombe Children’s Centre, Stephenson Road, Minehead, Somerset TA24 5EB
Accountants
Overstream Tax and Accounting, The Lighthouse, Doverhay Porlock, Somerset TA24 8LJ
Bankers
CAF bank Ltd, 25,Kings Hill Avenue, Kings Hill, West Malling,Kent, ME19 4JQ TSB Banking Group plc, 19 The Parade, Minehead, Somerset TA24 5LU
Directors and Trustees
The Directors of the charitable company (the charity) are its trustees for the purpose of charity law and throughout this report are collectively referred to as Trustees. The Trustees who served during the year were:
PJ Allen (Treasurer) A Bernard James Waller (Chairman) Karen Bass Catherine Rayner Joy Roscoe Sarah Wood Pippa Prideaux Dawn Carter Linda Dibble Dawn Carter Ralph Gale Dian Binding
1
HOME-START WEST SOMERSET REPORT OF THE TRUSTEES WITH THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
(This report includes matters required to be given in a Report of Directors under the Companies Acts)
Structure, Governance and Management
Background Information
Home-Start West Somerset was incorporated as a charitable company on 7 December 2005 and took over the activities, assets and liabilities of the registered charity Home Start West Somerset (charity number 1093867) on 19 July 2006.
Governing document
Home-Start West Somerset is a company limited by guarantee governed by its Memorandum and Articles of Association dated 6 December 2005 and adopted on 18 July 2006. It is registered as a charity with the Charity Commission. Anyone may become a member of the Company subject to approval by the Trustees. Each member agrees to pay up to £1 towards the cost of dissolution and any liabilities incurred by the charity in the event of it winding up.
Appointment of trustees
No person other than a Member of the Company may be appointed a Trustee. The Trustees shall number at least five and no more than twelve persons. One third of the Trustees retire by rotation at each AGM and are eligible for re-election. The Members elect persons to be Trustees to fill the vacancies arising.
Objectives and Activities
The Objects of the Charity are:
-
to safeguard, protect and preserve the 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 childcare
within the area of West Somerset and its environs.,
These objects are achieved through a variety of services, but mainly through the home visiting service. Support is given to families in their own homes by trained volunteers.
Achievements and Performance
Quality Assurance
Home-Start West Somerset continues to work through Home-Start UK’s ongoing programme of self-assessment, through a series of bi-monthly meetings with staff and trustees and external assessment by Home-Start UK. This allows the scheme to recognise good practice and identify areas for development. Quality Assurance and its governance continues and is an active part of the Safeguarding and Quality Assurance panel.
2
HOME-START WEST SOMERSET REPORT OF THE TRUSTEES WITH THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
(This report includes matters required to be given in a Report of Directors under the Companies Acts)
Range of activities
The range of support for families throughout the year has included:
-
Home visiting help and support by our trained volunteers.
-
Bump-Start – we offer support to all expectant parents across Somerset, including Real Birth Workshop ante natal sessions and bringing baby home session
-
Bump- Start Babies
-
Baby-Start
-
Baby Massage
-
Tuning Into Kids
-
Full Tummies
-
Dad Matters
-
Shine
-
Story-Start
-
Mini First Aid
Training
New volunteers were recruited and took part in the volunteer preparation course during the year. An ongoing programme of training, supervision and appraisal for volunteers and staff has continued throughout the year.
Financial Review
Reserves policy
The Trustees consider that a certain level of reserves are required to ensure that commitments may be met should funding be delayed or cease. Reserves of £60,000 are therefore maintained to cover the cost of the following quarter’s salaries and premises costs should funding be delayed or the cost of redundancy and rent should the charity cease its activities. All other funds available are to be used in furtherance of the charity’s objectives.
The charity currently holds two types of fund:
-
General Unrestricted Charitable Funds which are used to meet the objects of the charity as required, and
-
Restricted Funds which are used according to the specific requirements of the funder or donor.
3
HOME-START WEST SOMERSET REPORT OF THE TRUSTEES WITH THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
(This report includes matters required to be given in a Report of Directors under the Companies Acts)
Financial Review (cont’d)
Substantial assistance was received from the following:-
The Dorothy Whitney Elmhirst Trust National Lottery Reaching Communities Fund Somerset Community Foundation (various) Montessori Tesco Somerset County Somerset Public Health SASP Sainsburys Albert Trust Brushford PCC Inner Rooms, Minehead
Friends of Home-Start West Somerset continue to provide financial support.
The trustees are grateful to all of the financial supporters and donors.
Small Company Provisions
The Trustees Report is prepared in accordance with the special provisions for small companies, Companies Act 2006.
Approved by the trustees on and signed on their behalf
James Waller Chairman
4
Home-Start West Somerset
Independent Examiner’s report to the Trustees of Home-Start West Somerset
I report on the accounts for the year ended 31 March 2024, which are set out on pages 6 to 12.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the 2011 Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Nick Shattock Overstream Tax and Accounting The Lighthouse, Doverhay Porlock TA24 8LJ
- 9 July 2024
5
Home-Start West Somerset
Statement of financial activities and Income and Expenditure Accounts Year to 31 March 2024
| Note Incoming resources Grants Donations Fundraising Bank interest Total incoming resources Resources expended 3 Staff costs Volunteer costs Service delivery costs Administration Premises costs Governance costs Total resources expended Net incoming resources for the year Movement in funds Total funds brought forward Total funds carried forward |
Unrestricted 13,000 10,315 6,390 1,860 31,565 64,261 1,125 903 4,112 1,688 100 72,189 -40,624 42,639 2,015 |
Restricted 89,270 3,945 4,609 759 98,583 96,079 3,604 13,725 11,235 7,191 200 132,034 -33,451 117,143 83,692 |
Restricted 89,270 3,945 4,609 759 98,583 96,079 3,604 13,725 11,235 7,191 200 132,034 -33,451 117,143 83,692 |
year ended 31 March 2024 102,270 14,260 10,999 2,619 130,148 160,340 4,729 14,628 15,347 8,879 300 204,223 -74,075 159,782 85,707 |
year ended 31 March 2024 102,270 14,260 10,999 2,619 130,148 160,340 4,729 14,628 15,347 8,879 300 204,223 -74,075 159,782 85,707 |
year ended 31 March 2023 172,059 15,163 7,752 454 195,428 141,101 3,843 9,998 19,003 6,143 300 180,388 15,040 144,742 159,782 |
year ended 31 March 2023 172,059 15,163 7,752 454 195,428 141,101 3,843 9,998 19,003 6,143 300 180,388 15,040 144,742 159,782 |
|---|---|---|---|---|---|---|---|
| 141,101 3,843 9,998 19,003 6,143 300 180,388 |
|||||||
| 15,040 144,742 |
|||||||
| 159,782 |
6
Home-Start West Somerset Balance Sheet as at 31 March 2024
| Fixed assets Tangible Assets Current Assets Cash in hand and at bank Prepayments Creditors Amounts falling due within one year Creditors and Accruals Net Current Assets Total Assets less current Liabilities Funds of the Charity Restricted funds General Fund |
Note 4 5 6 |
95,858 400 96,258 13,484 |
2024 2,933 207,427 49,782 82,774 85,707 83,692 2,015 85,707 |
2023 2,137 157,645 159,782 117,143 42,639 159,782 |
|---|---|---|---|---|
For the year in question the company was entitled to exemption from an audit under Section 477(1) of the Companies Act 2006. No notice has been deposited under Section 476 of the Act in relation to the accounts for the financial year. The trustees acknowledge their responsibilities for:
-
a) Ensuring the company keeps accounting records which comply with Section 386 of the Companies Act 2006; and
-
b) Preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the year, and of its surplus or deficit for the year in accordance with the requirements of Section 393 of the Companies Act 2006, and which otherwise comply with the requirements of the Act relating to accounts so far as applicable to the company.
The accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies, and the Financial Reporting Standard for Smaller Entities (effective April 2008).
James Waller …….……………………………………….. Chairman
P J Allen ……………………………………………. Treasurer
The notes on pages 8 to 12 form part of these Accounts
7
Home-Start West Somerset Notes to the Accounts for the year ended 31 March 2024
1 Companies Act 2006
The Company is a registered charity (registered number 05646970) incorporated under the Companies Act 2006 being a company limited by guarantee and not having a share capital. The liability of each member in the event of winding up is limited to £1.00. Upon winding up or dissolution of the company, no member has any right to receive any distribution or share of the reserves.
The financial statements have been prepared in accordance with applicable accounting standards the Statement of Recommended Practice, ‘Accounting and Reporting of Charities (SORP 2015)’ issued in July 2014 and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015) and the Companies Act 2006.
2 Accounting policies
a. Basis of accounting
The accounts have been prepared under the historical cost convention.
b. Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity to the extent that they have not been designated for other purposes.
Designated funds are set aside within the restricted funds of the charity in order to account for separate funding arrangements and areas of charitable activity.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors for particular purposes. Any costs of administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the accounts.
c. Incoming resources
Grants are accounted for in the financial year in which they are received, except where a donor has imposed restrictions for use (e.g. the receipt in advance of a grant for expenditure in a future accounting period).
Donations and bequests are included as income when received. Donated facilities are included at the value to the charity where this can be quantified and a third party is bearing the cost. No amounts are included in the financial statements for services donated by volunteers.
8
Home-Start West Somerset
Notes to the Accounts for the year ended 31 March 2024
d. Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources. Any irrecoverable VAT is included as part of the cost to which it relates.
e. Tangible fixed assets
In accordance with the requirement of the Companies Act 1985 depreciation is provided at the following rates in order to write off each asset over its estimated useful life
f. Liabilities
All liabilities are recognised as they arise or on notification and are all due for settlement within one year unless stated otherwise.
g. Taxation
The charity’s activities fall within its primary charitable objectives and are therefore exempt from taxation under Sections 466 to 493 Corporation Tax Act 2010.
9
Home-Start West Somerset
Notes to the accounts for the year ended 31 March 2024
3. Resource expended by fund
| 3. Resource expended by fund | |||||||
|---|---|---|---|---|---|---|---|
| Staff costs Salaries and pension costs Organiser expenses Organiser training Recruitment Volunteer costs Volunteer expenses Volunteer training Welfare costs Family resources Service delivery costs Service delivery costs Administration Insurance Printing, postage and stationery Advertising Bank charges Home start fee Telephone IT costs Subscriptions Depreciation Repairs and maintenance Sundry Premises Rent and rates Cleaning Governance costs Accountant's report Total |
Unrestricted 63,080 872 194 115 64,261 858 85 70 112 1,125 903 78 1,354 258 7 557 1,156 286 374 39 3 4,112 837 851 1,688 100 72,189 |
Restricted 89,636 4,811 1,221 411 96,079 1,596 170 142 1,696 3,604 13,725 1,194 1,508 1,004 53 2,961 1,838 1,362 1,033 100 172 10 11,235 5,916 1,275 7,191 200 132,034 |
year ended 31 March 2024 152,716 5,683 1,415 526 160,340 2,454 255 212 1,808 4,729 14,628 1,272 2,862 1,262 60 3,518 2,994 1,648 1,407 100 211 13 15,347 6,753 2,126 8,879 300 204,223 |
year ended 31 March 2023 133,224 5,164 2,302 411 141,101 1,904 657 1,404 3,965 9,876 997 3,861 4,363 100 2,652 3,012 1,263 1,322 425 995 13 19,003 4,566 1,577 6,143 300 180,388 |
|||
| 1,904 657 1,404 3,965 9,876 997 3,861 4,363 100 2,652 3,012 1,263 1,322 425 995 13 19,003 4,566 1,577 6,143 300 180,388 |
1,904 657 1,404 3,965 9,876 997 3,861 4,363 100 2,652 3,012 1,263 1,322 425 995 13 19,003 |
1,904 657 1,404 |
|||||
| 3,965 | |||||||
| 9,876 | |||||||
| 4,566 1,577 |
|||||||
| 6,143 |
10
Home-Start West Somerset
Notes to the accounts for the year ended 31 March 2024
4. Tangible assets
| Cost As at 31 March 2023 Additions As at 31 March 2024 Depreciation As at 31 March 2023 Charge for period As at 31 March 2024 Net book value As at 31 March 2024 As at 31 March 2023 5. Creditors Income in advance HMRC - PAYE Accountant's report |
Office equipment Unrestricted 7,543 7,543 6,714 6,714 829 829 |
Restricted 3,702 896 4,598 2,394 100 2,494 2,104 1,308 2024 10,800 2,684 13,484 |
Total 11,245 896 12,141 |
Total 11,245 896 12,141 |
|---|---|---|---|---|
| 9,108 100 9,208 2,933 2,137 2023 49,482 300 49,782 |
9,108 100 9,208 |
|||
| 2,933 | ||||
| 2,137 |
11
Home-Start West Somerset
Notes to the accounts for the year ended 31 March 2024
| 6. Funds Restricted funds General fund Total funds 7. Staff costs |
At 01/04/23 117,143 42,639 159,782 |
Incoming resources 98,583 31,565 130,148 2024 |
Outgoing resources 132,034 72,189 204,223 2023 |
At | 31/03/24 83,692 2,015 85,707 |
|---|---|---|---|---|---|
No employees received emoluments and pension contributions above £60,000.
| Average number of employees | 8 | 10 |
|---|---|---|
| Average number of full-time equivalent employees | 5 | 6 |
8. Trustees' emoluments
Trustees undertake to serve the charity on a voluntary basis and are not remunerated.
| 9. Accountancy Fees in respect of Accountant's Report |
2024 300 |
2023 |
|---|---|---|
| 300 |
12
Home-Start West Somerset
A Company limited by Guarantee Registered number 5646970
Registered Charity Number 1113944
Financial Statements
For the year ended 31 March 2024
Overstream Tax and Accounting The Lighthouse Doverhay Porlock TA24 8LJ
HOME-START WEST SOMEREST FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
| Contents Report of the Trustees Independent Examiner’s report Statement of financial activities Balance sheet Notes to the Financial Statements |
Page 1 – 4 5 6 7 8 - 12 |
|---|---|
HOME-START WEST SOMERSET REPORT OF THE TRUSTEES WITH THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
(This report includes matters required to be given in a Report of Directors under the Companies Acts)
The Trustees present their Annual Report with the accounts of the charity for the year ended 31 March 2024. In the completion of this report the Trustees have complied with their duty under the 2011 Charities Act and have considered the guidance published by the Charity Commissioners.
Reference and Administrative Details of the Charity, its Trustees and Advisors
Full Name
Home-Start West Somerset
Charity Registration Number Company Registration Number
Date of Incorporation
Transfer of activities from Charity
1113944 5646970 7 December 2005 19 July 2006
Registered Office
Alcombe Children’s Centre, Stephenson Road, Minehead, Somerset TA24 5EB
Accountants
Overstream Tax and Accounting, The Lighthouse, Doverhay Porlock, Somerset TA24 8LJ
Bankers
CAF bank Ltd, 25,Kings Hill Avenue, Kings Hill, West Malling,Kent, ME19 4JQ TSB Banking Group plc, 19 The Parade, Minehead, Somerset TA24 5LU
Directors and Trustees
The Directors of the charitable company (the charity) are its trustees for the purpose of charity law and throughout this report are collectively referred to as Trustees. The Trustees who served during the year were:
PJ Allen (Treasurer) A Bernard James Waller (Chairman) Karen Bass Catherine Rayner Joy Roscoe Sarah Wood Pippa Prideaux Dawn Carter Linda Dibble Dawn Carter Ralph Gale Dian Binding
1
HOME-START WEST SOMERSET REPORT OF THE TRUSTEES WITH THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
(This report includes matters required to be given in a Report of Directors under the Companies Acts)
Structure, Governance and Management
Background Information
Home-Start West Somerset was incorporated as a charitable company on 7 December 2005 and took over the activities, assets and liabilities of the registered charity Home Start West Somerset (charity number 1093867) on 19 July 2006.
Governing document
Home-Start West Somerset is a company limited by guarantee governed by its Memorandum and Articles of Association dated 6 December 2005 and adopted on 18 July 2006. It is registered as a charity with the Charity Commission. Anyone may become a member of the Company subject to approval by the Trustees. Each member agrees to pay up to £1 towards the cost of dissolution and any liabilities incurred by the charity in the event of it winding up.
Appointment of trustees
No person other than a Member of the Company may be appointed a Trustee. The Trustees shall number at least five and no more than twelve persons. One third of the Trustees retire by rotation at each AGM and are eligible for re-election. The Members elect persons to be Trustees to fill the vacancies arising.
Objectives and Activities
The Objects of the Charity are:
-
to safeguard, protect and preserve the 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 childcare
within the area of West Somerset and its environs.,
These objects are achieved through a variety of services, but mainly through the home visiting service. Support is given to families in their own homes by trained volunteers.
Achievements and Performance
Quality Assurance
Home-Start West Somerset continues to work through Home-Start UK’s ongoing programme of self-assessment, through a series of bi-monthly meetings with staff and trustees and external assessment by Home-Start UK. This allows the scheme to recognise good practice and identify areas for development. Quality Assurance and its governance continues and is an active part of the Safeguarding and Quality Assurance panel.
2
HOME-START WEST SOMERSET REPORT OF THE TRUSTEES WITH THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
(This report includes matters required to be given in a Report of Directors under the Companies Acts)
Range of activities
The range of support for families throughout the year has included:
-
Home visiting help and support by our trained volunteers.
-
Bump-Start – we offer support to all expectant parents across Somerset, including Real Birth Workshop ante natal sessions and bringing baby home session
-
Bump- Start Babies
-
Baby-Start
-
Baby Massage
-
Tuning Into Kids
-
Full Tummies
-
Dad Matters
-
Shine
-
Story-Start
-
Mini First Aid
Training
New volunteers were recruited and took part in the volunteer preparation course during the year. An ongoing programme of training, supervision and appraisal for volunteers and staff has continued throughout the year.
Financial Review
Reserves policy
The Trustees consider that a certain level of reserves are required to ensure that commitments may be met should funding be delayed or cease. Reserves of £60,000 are therefore maintained to cover the cost of the following quarter’s salaries and premises costs should funding be delayed or the cost of redundancy and rent should the charity cease its activities. All other funds available are to be used in furtherance of the charity’s objectives.
The charity currently holds two types of fund:
-
General Unrestricted Charitable Funds which are used to meet the objects of the charity as required, and
-
Restricted Funds which are used according to the specific requirements of the funder or donor.
3
HOME-START WEST SOMERSET REPORT OF THE TRUSTEES WITH THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
(This report includes matters required to be given in a Report of Directors under the Companies Acts)
Financial Review (cont’d)
Substantial assistance was received from the following:-
The Dorothy Whitney Elmhirst Trust National Lottery Reaching Communities Fund Somerset Community Foundation (various) Montessori Tesco Somerset County Somerset Public Health SASP Sainsburys Albert Trust Brushford PCC Inner Rooms, Minehead
Friends of Home-Start West Somerset continue to provide financial support.
The trustees are grateful to all of the financial supporters and donors.
Small Company Provisions
The Trustees Report is prepared in accordance with the special provisions for small companies, Companies Act 2006.
Approved by the trustees on and signed on their behalf
James Waller Chairman
4
Home-Start West Somerset
Independent Examiner’s report to the Trustees of Home-Start West Somerset
I report on the accounts for the year ended 31 March 2024, which are set out on pages 6 to 12.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the 2011 Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Nick Shattock Overstream Tax and Accounting The Lighthouse, Doverhay Porlock TA24 8LJ
- 9 July 2024
5
Home-Start West Somerset
Statement of financial activities and Income and Expenditure Accounts Year to 31 March 2024
| Note Incoming resources Grants Donations Fundraising Bank interest Total incoming resources Resources expended 3 Staff costs Volunteer costs Service delivery costs Administration Premises costs Governance costs Total resources expended Net incoming resources for the year Movement in funds Total funds brought forward Total funds carried forward |
Unrestricted 13,000 10,315 6,390 1,860 31,565 64,261 1,125 903 4,112 1,688 100 72,189 -40,624 42,639 2,015 |
Restricted 89,270 3,945 4,609 759 98,583 96,079 3,604 13,725 11,235 7,191 200 132,034 -33,451 117,143 83,692 |
Restricted 89,270 3,945 4,609 759 98,583 96,079 3,604 13,725 11,235 7,191 200 132,034 -33,451 117,143 83,692 |
year ended 31 March 2024 102,270 14,260 10,999 2,619 130,148 160,340 4,729 14,628 15,347 8,879 300 204,223 -74,075 159,782 85,707 |
year ended 31 March 2024 102,270 14,260 10,999 2,619 130,148 160,340 4,729 14,628 15,347 8,879 300 204,223 -74,075 159,782 85,707 |
year ended 31 March 2023 172,059 15,163 7,752 454 195,428 141,101 3,843 9,998 19,003 6,143 300 180,388 15,040 144,742 159,782 |
year ended 31 March 2023 172,059 15,163 7,752 454 195,428 141,101 3,843 9,998 19,003 6,143 300 180,388 15,040 144,742 159,782 |
|---|---|---|---|---|---|---|---|
| 141,101 3,843 9,998 19,003 6,143 300 180,388 |
|||||||
| 15,040 144,742 |
|||||||
| 159,782 |
6
Home-Start West Somerset Balance Sheet as at 31 March 2024
| Fixed assets Tangible Assets Current Assets Cash in hand and at bank Prepayments Creditors Amounts falling due within one year Creditors and Accruals Net Current Assets Total Assets less current Liabilities Funds of the Charity Restricted funds General Fund |
Note 4 5 6 |
95,858 400 96,258 13,484 |
2024 2,933 207,427 49,782 82,774 85,707 83,692 2,015 85,707 |
2023 2,137 157,645 159,782 117,143 42,639 159,782 |
|---|---|---|---|---|
For the year in question the company was entitled to exemption from an audit under Section 477(1) of the Companies Act 2006. No notice has been deposited under Section 476 of the Act in relation to the accounts for the financial year. The trustees acknowledge their responsibilities for:
-
a) Ensuring the company keeps accounting records which comply with Section 386 of the Companies Act 2006; and
-
b) Preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the year, and of its surplus or deficit for the year in accordance with the requirements of Section 393 of the Companies Act 2006, and which otherwise comply with the requirements of the Act relating to accounts so far as applicable to the company.
The accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies, and the Financial Reporting Standard for Smaller Entities (effective April 2008).
James Waller …….……………………………………….. Chairman
P J Allen ……………………………………………. Treasurer
The notes on pages 8 to 12 form part of these Accounts
7
Home-Start West Somerset Notes to the Accounts for the year ended 31 March 2024
1 Companies Act 2006
The Company is a registered charity (registered number 05646970) incorporated under the Companies Act 2006 being a company limited by guarantee and not having a share capital. The liability of each member in the event of winding up is limited to £1.00. Upon winding up or dissolution of the company, no member has any right to receive any distribution or share of the reserves.
The financial statements have been prepared in accordance with applicable accounting standards the Statement of Recommended Practice, ‘Accounting and Reporting of Charities (SORP 2015)’ issued in July 2014 and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015) and the Companies Act 2006.
2 Accounting policies
a. Basis of accounting
The accounts have been prepared under the historical cost convention.
b. Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity to the extent that they have not been designated for other purposes.
Designated funds are set aside within the restricted funds of the charity in order to account for separate funding arrangements and areas of charitable activity.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors for particular purposes. Any costs of administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the accounts.
c. Incoming resources
Grants are accounted for in the financial year in which they are received, except where a donor has imposed restrictions for use (e.g. the receipt in advance of a grant for expenditure in a future accounting period).
Donations and bequests are included as income when received. Donated facilities are included at the value to the charity where this can be quantified and a third party is bearing the cost. No amounts are included in the financial statements for services donated by volunteers.
8
Home-Start West Somerset
Notes to the Accounts for the year ended 31 March 2024
d. Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources. Any irrecoverable VAT is included as part of the cost to which it relates.
e. Tangible fixed assets
In accordance with the requirement of the Companies Act 1985 depreciation is provided at the following rates in order to write off each asset over its estimated useful life
f. Liabilities
All liabilities are recognised as they arise or on notification and are all due for settlement within one year unless stated otherwise.
g. Taxation
The charity’s activities fall within its primary charitable objectives and are therefore exempt from taxation under Sections 466 to 493 Corporation Tax Act 2010.
9
Home-Start West Somerset
Notes to the accounts for the year ended 31 March 2024
3. Resource expended by fund
| 3. Resource expended by fund | |||||||
|---|---|---|---|---|---|---|---|
| Staff costs Salaries and pension costs Organiser expenses Organiser training Recruitment Volunteer costs Volunteer expenses Volunteer training Welfare costs Family resources Service delivery costs Service delivery costs Administration Insurance Printing, postage and stationery Advertising Bank charges Home start fee Telephone IT costs Subscriptions Depreciation Repairs and maintenance Sundry Premises Rent and rates Cleaning Governance costs Accountant's report Total |
Unrestricted 63,080 872 194 115 64,261 858 85 70 112 1,125 903 78 1,354 258 7 557 1,156 286 374 39 3 4,112 837 851 1,688 100 72,189 |
Restricted 89,636 4,811 1,221 411 96,079 1,596 170 142 1,696 3,604 13,725 1,194 1,508 1,004 53 2,961 1,838 1,362 1,033 100 172 10 11,235 5,916 1,275 7,191 200 132,034 |
year ended 31 March 2024 152,716 5,683 1,415 526 160,340 2,454 255 212 1,808 4,729 14,628 1,272 2,862 1,262 60 3,518 2,994 1,648 1,407 100 211 13 15,347 6,753 2,126 8,879 300 204,223 |
year ended 31 March 2023 133,224 5,164 2,302 411 141,101 1,904 657 1,404 3,965 9,876 997 3,861 4,363 100 2,652 3,012 1,263 1,322 425 995 13 19,003 4,566 1,577 6,143 300 180,388 |
|||
| 1,904 657 1,404 3,965 9,876 997 3,861 4,363 100 2,652 3,012 1,263 1,322 425 995 13 19,003 4,566 1,577 6,143 300 180,388 |
1,904 657 1,404 3,965 9,876 997 3,861 4,363 100 2,652 3,012 1,263 1,322 425 995 13 19,003 |
1,904 657 1,404 |
|||||
| 3,965 | |||||||
| 9,876 | |||||||
| 4,566 1,577 |
|||||||
| 6,143 |
10
Home-Start West Somerset
Notes to the accounts for the year ended 31 March 2024
4. Tangible assets
| Cost As at 31 March 2023 Additions As at 31 March 2024 Depreciation As at 31 March 2023 Charge for period As at 31 March 2024 Net book value As at 31 March 2024 As at 31 March 2023 5. Creditors Income in advance HMRC - PAYE Accountant's report |
Office equipment Unrestricted 7,543 7,543 6,714 6,714 829 829 |
Restricted 3,702 896 4,598 2,394 100 2,494 2,104 1,308 2024 10,800 2,684 13,484 |
Total 11,245 896 12,141 |
Total 11,245 896 12,141 |
|---|---|---|---|---|
| 9,108 100 9,208 2,933 2,137 2023 49,482 300 49,782 |
9,108 100 9,208 |
|||
| 2,933 | ||||
| 2,137 |
11
Home-Start West Somerset
Notes to the accounts for the year ended 31 March 2024
| 6. Funds Restricted funds General fund Total funds 7. Staff costs |
At 01/04/23 117,143 42,639 159,782 |
Incoming resources 98,583 31,565 130,148 2024 |
Outgoing resources 132,034 72,189 204,223 2023 |
At | 31/03/24 83,692 2,015 85,707 |
|---|---|---|---|---|---|
No employees received emoluments and pension contributions above £60,000.
| Average number of employees | 8 | 10 |
|---|---|---|
| Average number of full-time equivalent employees | 5 | 6 |
8. Trustees' emoluments
Trustees undertake to serve the charity on a voluntary basis and are not remunerated.
| 9. Accountancy Fees in respect of Accountant's Report |
2024 300 |
2023 |
|---|---|---|
| 300 |
12