Home-start West Somerset A Company limited by Guarantee Registered number 5646970 Registered Charity Number 1113944 Financial Statements For the year ended 31 March 2025 Overstream Tax and Accounfing The Lighthouse Doverhay Porlock TA24 8LJ
HOME-START WEST SOMEREST FINANCIAL sfA TEMENTS FOR fHE YEAR ENDED 31 MARCH 2 25 ontents Report of the Trustees Independent Examinels report S18tement of financial activities Balance sh88t Notes to the Financial Stat8ments 8-12
HOME-START WEST SOMERSET REPORT OF THE TRUSTEES wifH THE ACCOUNTS FOR THE YEAR ENDED 3 MAR H202 (This report includes matters required to be given in a Report of Dlrectors under the Companies Acts) The Trustees present their Annual R8POrt with the accounts of the charity for the year ended 31 March 2025. In the completion of this report the Trust8e5 hav6 complped with thgir duty under the 201 I Charities Act and have conside0 th8 guidance published by the Charity Commissioners. R 18rence and Administra IV8 Detalls fthe harit Its Trustees nd Advisors Full Name Home-stgrt Wesl Somerset Charity Registration Number 1113944 Company Registration Number 5646970 Date of Incorporation 7 December 2005 Transfar of activitles frnm Charlty 19 July 2006 Reglsterod Offic• Alcombe Children's Centre, Step17enson Road, Minehead, Somers9t TA24 SEB Accountants Overstream Tex and Accounting, The Lighthousg, Doverhay Porlock, Somerset TA24 8LJ Bankers CAF bank Ltd, 25,Kings Hill A venue, Kings Hill, West Malling, Kerit, ME19 4JQ TSB 88nking Group plc, 19 The Par8d61: Minehead, Somerset TA24 SLU Dlrectors and Trustees The Directors of the charitable company (the ch8rity) are its trustees for the purpose of chanty law and throughout this report are collectively rnferred lo as Twsiees. The Trustees who S9ed during the year were.. PJ Allen {Treasur) J8mes Waller (Chairman) Kar8n Bass Cetherine R8yner Joy Roscoe PIpp8 Prideaux Dawn Carter Linda Dibble Dawn Carter Fiona Ham"s Ralph Gale ( signed Sept 2024J A Beffl8( resigned IW8rch 2025)
HOME-START WESTS MERSET REPORT OF THE TRUSTEES WITH THE ACCOUNTS FOR THE YEAR ENDED 31 RCH 2025 (This report Include5 matterJ required to be given In a Report of Directors under the Companles Acts) Structure Governance and Alana ement Background Information Home-St8rt West Som8rset was Incorporated as a ch8rit8ble company on 7 December 2005 and took over the aG¢ivities, assets and liabililies of the registered Gharity Home Start Wesl Somers8t (charity number 1093867) on 19 July 2006. Governing document Hom8-Start West Somersel is 8 Gompany Iiinited by guarantee governed by its Memor8ndum and Articles of Association dated 6 D8cembar 2005 and adopted on 18 July 2006. 11 is gistered as a charity with the Ch8rity Commission. Anyone may beGome a member of the Company subject lo approval by the Trustees. Each member agrees to pay up to £1 towards the cost of dissolution and any Jiabililies inGurred by th8 charity in the event of il winding up Appointment ol tmstees No person other thgn 8 Member of th8 Comp8ny may be appointed 8 Trnstee. The TnJst8es sh911 numb8r 8t188sI five and no n70re than twelve persons. One thi'rd of th8 Trustees r81ire by rotation at each AGM and are eligible for re-81eclion, Th8 Members 81ect P8rsons lo be Trustees to fill the vac6ncies grising. Ob 'eGtivos and Ivities The Objecls of the Ch8rity 8re,' fo safegu8rd, protect and preseThe the good h8alth, both m&n181 and physic81 of children and pantS of children,. to prevenl cruelty to or maltreatmenl of children,. to relieve sickness, poverty a17d need amongst child and par8nls of children,. to promote the educ8tion of the public in better standards of childcare within tho ar88 of West Somerset 8nd its environs.. These objecls ar8 achi8ved through a variety of seNices, but mainly through Ihe Ipome v(siting s8Nice. Support is given to f8milies in their own homes by trained volunl88rs. Achlevements and Performance Quality Assurance Home-start Wesl Somerset continues to work Ihrough HonTe-Start UK'S ongoing progran7me of self-assessment, through a series of bi-monthly meetings with staff and tn15tees and external assessment by Home-start UK This allows the scheme to CognIse good practice 8nd identify aaS for development, Quality Assurance and its govemance continue5 8nd is an active part of th8 Safeguarding and Quality Assurance panel.
HOME-START WEST SOMERSET REPORT OF THE TRUSTEES WITH THE ACCOUNTS FOR THE YEAR ENDED 31 AIARCH 2025 (This report includes matters required to be given In a Report of Directors under the Companies Acts) Range of actlvities The range of support for families throughout the year has included.. Home vrsiting help and support by our trained volunte8rs. 8ump-St8rt- we offer support to 811 expectant parents across Somérset, including Real Birth Workshop ante nat81 s8ssions and bringing baby home session Sump- Start Babies Baby-start Baby Massage Tui?ing Into Kids Full Tummies Dad Malters Shin8 Slory-start Mini First Aid Toddler Start Training New volunt8ers were recruited and took p8rt in the volunteer preparation course during the y88r. An ongoing progmM8 of training, supervision and 8pprais81 for volunte8rs and staff h8s continued throughout the year. inancial Review Reserves policy The Truslees consid&r that a certain level of reseryes are required Èo ensure that commi¢menls m8y be m8t should funding be delayed or ceas8, Resenies of £60,000 are therefore maintained to cover the cost of Ihg follovwing quarter's $818ri6s and premises cosls should funding be delayed or the cost of redundancy and rent should the charity cease its 8clivities. All other funds av8ilable &re to be used in furtherance of th8 charity's objectives. Th8 ch8rity currently holds two types of fund.. General Unrestricted Ch8rit8ble Fund5 which ere used lo meet the objeGts of the charity as required: 8nd Restncted Funds which are used 8ccording to t17e specific r8quirements of the funder or donor
HOME-START WEST SOMERSET REPORT OF THE TRUSTEES WITH THE ACCOUNTS FOR THE YEAR ENDED MARCH 2025 (Thls report includes matters Trquired to be given in a Report of Directors undor the Compani85 Acts) Financial Revi•w (cont'd) Substant181 assistance was received from the following.'_ Somers8t Community Foundafion HPC Fund.. knlontessori Somerset NHS suNey Community L88rnrng Fund Th8 Dorothy Whitney Elmhirst Trusl Nstional Lottery Reaching Communities Fund Somersel Community Foundation Montessori Somerset County Somersel Public Health Sainsburys Brushford PCC Inner Rooms, Minehead Fairfield Trust,. Clarks Masons Avon & Somerset Police The City Charity Trust NFU Friends of Home-slart West Somerset continue to provido financial support, Home-start Wesl Somerset Fundraising activities were also very successful The trusteés are grateful to all of the financi8J supporters 8nd donors. mall Com an Provi ns The Truste8s Report is prep8red in accordanc8 Wlth the special provisions for small companies, Companies Act 2006. Appmved by the trusfees on and signed on their behalf James Waller Chairman
Hom -Sl&rt West Somerset Inde endent Examinerfs re ort to the Truste8s of Home-slart West Somerset I report on the accounts for the year ended 31 March 2025: which ere sel out on pa9és 6 to 12. Respective responsibillties of trnstees and examiner Th8 charity's trustees are responsible for the prep8ration of Ihe accounts. The charity's truslees consider that an audit is not r8quir8d for this year under section 144(2? of the Charities Act 2011 (the 20f1 Act) and (hal an independent examination is needed. It is my responsibility to.. examlne the accounts undersection 145 of the 2011 Act,. to follow the procedures laid down in the general Directions given by the Charity Commission under section 745{5)(b) of the 2011 Act,. snd to state whslher particular matters have Gom8 to my 8tt8ntion. 8asis of independent examlner's report My examination was carri8d out in accordance with the general Directions given by the Chariiy Commission. An examination inGlud6s a r8view ol the acGounting records kept by th8 ch8rily and a comp8rison of the accounfs presented with those records. It 81so includes consideration of aiiy unusual items or disclosures in the accounts and seeking explanations from you as tnislees concerning any such matters. The procedures undertaken do not provide all t17e evic18nce that would be quired 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 matt8rs set out in the st8tement below, Independent examiner s statement In conneGtion with my examlnation, no m8ft8r has come to my 8ttenlion.' (7) which gives me re8sonable cause to believe that in any m8teri81 respect ¢he requir&ments,' to keep 8ccounling recorcls in accordance with seclion 130 of the 2017 Act,, and lo prepare accounts which accord with th8 accounting rgcords gnd comply with th8 8CGounling requirements of the 2011 Act have not been met,. or (2) to which, in my opinion, attention should be drawn in order to enable 8 propér understanding of the accounts to be ached. Nick Sh8ttock Overstream Tax and Accounting The Lighthouse. Doverhay Porlock TA24 8LJ 25 June 2Q25
Home-sfart West Somers8t Statement of financi81 activities ancl Income and Ex Year to 31 March 2025 endilure Accounts rle ar endtrd Ma h 2024 Incomin resources Grants It,000 137,965 148,965 102,270 Donations 1,762 t,000 2,162 14,260 Fundraising 7, 236 13.624 20,860 10.999 Bank Inter8St 678 Tot81 inc min r8soiJrc8S 153 267 t73912 130 148 Resource Staff costs 8,964 170,627 119,591 160,340 Volun18er costs 168 956 1,124 4,729 SeNice delivery costs 360 3,776 4,076 14,628 Administration 4,262 8,458 12,720 15,347 Premises cosls t,335 8, 726 10.061 8,879 Govem8nce costs IDO 200 300 300 Total SoUrceS ex 15 189 147 132 683 L2 204 223 Net incom resources for th ear 5,456 20, 584 26, 040 -74,075 V8men in fund Tot81 funds broughl forward 159 782 Total funds C8rried forwerd
Home-start West Somerset Balance Sheet a at 31 March 2025 Note 2025 2024 Fixed assets Tangi'ble Assets 2.933 2.933 urrent Assets C8sh in hand and at bank Prepayments 120, 184 95,858 400 96,258 720, 184 Craditors Amoui7ts falling due within on8 year Creditors and Accruals 73.484 Net Cur nt Assets 108 814 Total As èts le rrent Liabilitig Fund f the Ch ril Restricted funds Gener81 Fund 104,276 83,692 For the year in qu8Stion th8 company was entit18d to exemption from an audit under Seotion 4 77(1) of the Compani8s Act 20Q6. No notice has been deposit8d under Section 476 of the Acl In relation to the accounts for Ihe fin8nci81 ye&r. The trustees acknowledge their responsibilities for.. 8) Ensuring the Gomp8ny keeps accounting records which comply with Section 386 of thg Compani8s Act 2006, gnd Pr8paring accounts which give a true and fair view of the slate of amairs Df the company as at the end of the year. and of its surplus or delicit for the year in accordance wjth (he requirements of Spction 393 of the Companies Aet 2006: and which othemise con7pIy with the requirements of the Act relaling to accounts so far as applicable to Ihe company. The accounts a prep8r8d In accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies, and the Financral Reporting Standard for Smaller Entities (effec¢ive April 2008). b) James W811 Chaimian P J Allen Treasurer The not8s on pages 8 to 12 fom7 part of these AGGounts
Home-start West Somerset Notes lo th6¥ Accounts for the ear nded 31 March 2025 Com anies Act 2006 The Company is 8 registered chanty (registered number 05646970) inCoOrated under the Companies Act 2006 being a company Jimited by guarantee and not having a share capital. The liability of each member in the event of windlng up is limited to £1. 00. Upon winding up or dissolution of the company, no membei has any right lo receive any distribution or share of the r&serves. The financisl slalemenls hav8 been prep8r8d in accordance with applicable accounting standards the Statement of Recommend8d Pr8clice, AcGounting and R8porting of Charities (SORP 2015), issued in July 2074 and in accordance with the Financi81 Reporting Stand8rd for Smaller Enlit18s (effective JafFu8ry 2015) and the Companies Act 2006. Acc untin olicie Basis of 8CC The accounts have been prep8r8d under the historical cost conventS0n. Fund aGccuntin Unrestricfed funds 8re av8ilable for use at the tjiscrelion of the truste8s Iri lurtherance of the géneral objectives of the charily to the pxt8nl that they have not been designated for otherpurposes. Designated funds are s8t aside within the restricl8d funds of the ch8rity In order to accounl for separate funding arr8ngemenls and areas of chanlable activity. Restncled funds are funds which are to b8 usecl in accordance with specific strictions 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 ftjnd is set out in the notes to the 8ccounts, Inco resources Grants are &ccounled for in the financial year in which they ar8 received, except vvhere a donor has imposed restrictions for use {e.g. the receipt in advance of a grant for expenditure in a future accounting period). Donalions 8t7d bequests are included as incoffte when received. Donated raciJit18s are included 8t the value to the charity where this can be quantified and a third party is bearing Ihe oost. No amounts are included in the financial stat8ments for services doneted by volunteers.
Home-start West Somerset NoÉes to the Accounts for the earended 31 March 2025 Resources ex ended All expenditure is accounted for on an accruals basis and has been classified under headings that 8ggregat8 811 costs r818ted to the category Where cosls cannol be directly gttributed to particujar headings they have been allocated to aclivilies on a basis Gonsistent with use of the resources. Any irreGoverabl8 VA T is included gs part of the cost to which il relates. ible fixed assets In accordance with the requrr8mant of the Companies Act 1985 depr8Ci8tion is pVided in order to write off e8¢h asset over its estimated tjseful life Liabiliti All liabilities 8re cognISed as they anse or on notific81ion snd are all due for S8ttlement wit17in one y88r unlass stated otherwise. Ta The ch8rity's activities f811 within its primary ch8rilable objectiv8s and are therefore exempt ftDm taxation under Sections 466 10 493 COOr8t10n Tax Act 2010.
Home-slart West Somersel Noles to the accounts for the ear ended 31 lilarch 2025 3. Resource ended b fund nre eslr ren L25 31 M rch 2024 rc Staff costs Salaries and pension costs 0JanISer expens8S Organiser training Recruitment 7,485 627 852 108,181 7,187 t,162 115,666 1,814 2,014 97 119591 152,716 5, 683 1.4t5 526 160 340 110 627 Volunt erc sls Volunle8r expenses Volunteer training W8lfare costs Family resources 82 684 766 2.454 255 212 86 168 72 956 358 SeNic8 delive ts SeThica delivery Gosts Administrat. Insurance Printing, postage and st8tionery Advertising Bank charges Fund raising Gosts Home st8rt fee Telephone IT costs SubsGnptions D8preciation Office Gosts Sundry 200 559 189 20 730 850 512 600 250 702 776 479 40 731 1,493 7,611 1,150 493 902 1,335 668 60 1,461 2,343 2. 123 1, 750 743 7,272 2, 862 1.262 60 3.518 2,994 1,648 1,407 100 211 13 15 347 340 12 961 22 458 7,301 34 mises Rent and rates Cleaning 971 364 7,017 7,988 6. 753 Governance Gosts Accountant s report 200 300 Total fjo
Home-slart W8st Somerset Notes o the 8ccounls for the ear 8nded 31 March 2025 4. Tan Ible assets ortice e ui menl Cost Unrestricted Restricted Total As al 37 March 2024 7.543 4, 598 12,147 As at 31 March 2025 De reciation As 8t 31 M8rch 2024 6,714 2,494 9,208 As at 31 March 2025 N t book valu As 8131 March 2025 As at 31 Marc17 2024 5. Credito 20 Income in 8dvance HMRC- PA YE 10,OQO 10,800
Home-start West Somerset Noles to the 8CCOUnts for Ihe 8gr 9nded 31 March 2025 6. Funds AIOI omin At resouicès Restricted funds General fund 83,692 153, 267 20 645 132. 683 104,276 Tot81 funds 47 7. Staff cost 2025 2024 No employees received emolum6¥nts and pension contributfons above £60, 000. Average numbgr of employges Average number of full-tim8 equiv81ent employees 8. Trustees, emoluments Trustees undertake to serve the charity on a voluntary basis and are not remunerated. 9. Accounlanc Fees in respect of Account8nt's Report 12