Charfty reglstratlon number 1113984 Company reglstrndon number 05681175 {gland and Wales) HOME START HARWICH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR ThE YEAR ENDED 31 MARCH 2024
HOME START HARWICH LEGAL AND ADMINISTRATIVE INFORMATION Trustees R Colley Retired Mrs P Ford Retlred Mrs L Gridley Teather Mrs C Offord Retired Mrs L Mann Eys Advlsor Essex County Councll Mrs R Thompson Retlred Mr P Kinze(t Charlty number 1113984 Company number 05681175 Prlnclpal addrnsl St Nicholas Hall Stour Road Harwlch Essex England C012 3HS Ind¢p•ndent •xamlner Gastoynes Gascoynes House Moseleys Fami Buslness Centre Fornham All Salnts Sufft)Ik IP28 6JY
HOME START HARWICH CONTENTS Trustre$' report Independent examlnels report Sfaoment of financlal actjvltles Balance shee¢ Notes to the finandal sratements 6-12 Cuscoyne
HOME START HARWICH TRUSTEES, REK)RT (INCLUDING DIREcfoRS' REPORT) FOR THE fSAR ENDED 31 MARCH2024 The trustees present thelr annual report and flnanclal statements for the year ended 31 March 2024. The fftnanclal srments have been PrePad In accordan with the accounung pollcles se¢ out In note 1 ¢0 the financial statements artd Comply with the charltys tgoverning document], the Companles Act 2006 and "Accoundng and Reporting by Charldes: Statement of Recommended Practice applicable to tharl¢(es preparlng thelr accounrs In accordance wlth the Financlal Repordn8 Sttndard applicable In the UK and R¢public of Ireland {FRS 102)" {effeCVe 1 JanLtrary 2019). Obl¢ctlves and actlvlrjes The oblectlves of the tharlty are to foster the well-belngp both mental and physlcal, of parents and chlldren, to prevenc cruelty to chlldren and to promoo, through educaLlon, better Standards of childcare; wlthln the areas of Harwlch, Mannlngtre¢ and nearby rural area5. Home-stsrt schemes offer suppor4 friendship and prdctlcal help to parents with young children, In local communlcles throughout the UK and with Britlsh Forces In Germany. Home-stsrt offers a unlque servlce, recrultlng and tralrblng volunteers who are usually parents themselves to vlslt famllles ac home to offer Inforn)31, frl&ndly and ¢onftdentJal supporL Home-start Harwlch runs several family support groups which enables parents wlth young chlldren co mee¢ together Infomially and to come forward to ask for help when needed. The truses (directors} have complled wlth thelr duty under secdon 4 of the Charlde$ Act 2006 to ha duo regard to publ1¢ benefit guldance published by the Charlty Commlssion, where relevan¢ to the ch4rlty. Structurei governan and managem•nt The charlty Is controlled by its governln8 documen4 a deed of trus4 and con$tltu*s a Ilml(ed company, Ilmltrd byguaranoe, a5 deflned by the Companles Act 2006. The tru$tees, who are also the dlrectors for the purpose of company law, and who served durSng the year and up ¢0 the date of slgnaturè of the ftnanclal statements were: R Colley Refjred Mrs P Ford Retlred Mrs L Gridley Teather Mr5 C Offord Retlred Mrs L Mann Eys Advl$¢x EeX County Coundl Mrs R Thompson Redred Mr P Kinzett Accounts Home-srart Harwlch does not posses$ long temi Investment 255e¢s. Income for the Scheme Is derlved from grants to dellver Serv1$. Core serv1 grants from the publ1¢ sector are a key element of fundlng our servltts. retsndyj as In the case of the other Home-srart schemes, we have experlenced a slgnifft¢an¢ cutback In publi¢ sector grants. However, the scheme was successful In securing grants from the Big LotLery Fund which has ensured thac the scheme Is In a financlally sound posldon. Other grants have been obrained for speclflc prolects In addltlon to Gharl¢able donacions. Resen$ Our reserves are equivalen¢ tt) ai least 9 months, rmi81 runnlng costs. The reserve safegLwds the scheme agalnsc short Qmi fluctuarlons In fundlng. In the current flnandal clrcumstsn where fucure funding can be nrtaIn the reserve would support the orderly reductlon or closure of the scheme, meetlng all known redundancy obllgatlons And other financlal Iiabiiiues, as well as fundlng close4own work wlth other agencies to make alternatlve arran8ements for the children and other famllies which would lose our supporL
HOME START HARWICH TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR fHE YEAR ENDED 3/ MARCH2024 The twstees, report was approved by the Board of Trustees. Mrs C Offt>rd Rettred Tru$tee 7 October 2024
HOME START HARWICH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOME START HARWICH I report to the tru$oe5 on my examinatEon of the finandal statements of Home Start Harwith (the charftyl for the year ended 31 March 2024. Responsibllltles #nd bas1$ of report As the trustees of the charity (and also its directors for the purposes of company law) you are ponSIble for the preparauon of the financlal statsments In accordance with the wulrements of the Companles Art 2¢)06 (the 2006 Ac¢. Havlng satlsfied myself that the fftnanclal statements of the charlry are not requlred to be audited under Part 16 of the 2006 Act and are ellglble for Independenc examlnadon, I report In respett of my examlnadon of the charlty's flnanclal statements carrled out under $e¢don 145 of the Charltles Act 2011 (the 2011 Act). In carrylng out my examlnatton I have followed all the applicable Direcdons glven by the Charlty Commlsslon under sectlon 145(5){b) of the 2011 ACL Independenc examlnerfs statsment Since the charlty'l gro Income extteded £250,000 your examlner must be a member of a body Iisd In 5ecdon 145 of the 2011 ACL I confimi that l am quallfied to undertake the examlnat5on because l am a member of , which Is one of the Iisod bodies. I have completed my examlnatlon. I conflm th3t no matters have come to my attendon In conftecdc with the eXamInaOfi 8lvlng me cause to believe that In any materlal respe¢L' accounttn8 records w4re not kept In r¢5pect of the ¢harfty as r¢qulred by sectlon 386 of the 2006 A£t; or the financlal statsments do not accord with those records. or the financlal srat¢m•nts do not comply wlth the accoundng requlrements of secclon 396 of the 2006 Art other than any requlrement thac the accounts glve a rrue and falr vlew which Is not a matter considered as part of an Independen¢ examlnatlon, or the flnandal statements have not been prepared In accordan wlth the methods and prlnclples of the Stament of Recommended Pracdce for accountlng and reportlng by tharlde5 appllcable to charldes PparIng thelr accounts In cordance with the Flnanclal Reportlng Standard appllcable In the UK and Republlc of Ireland IFRS 102>. I have no ¢oncern$ and have come across no other matters In connecdon with the examlnatlon to whkh attentlon should be drawn In th15 report In order to enable a proper understanding of the financlal statements co be reached. Gas¢¢ynes Gascoynes House Moseleys Fam Buslnes5 Centre Fornham All Salnts Suffolk IV18 6JY Dated: 7 October 2024
HOME START HARWICH STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR fHE YE4R ENDED 31 MARCH2024 Unrestrl¢ted fund$ 2024 Restrlcted funds 2024 Total Unrestrictsd nds 2023 R¢$tricted funds 2023 Total 2024 Notes 2023 Income from. Donarions and grants Investments 9,261 1,646 344,880 354,141 1,646 11,092 618 239,889 250,981 618 Total Income 10,907 344,880 355,787 11,710 239,889 251,599 Charltable I¥1 266,827 266,827 {11,615) 222,163 210,548 Other 31,679 31,679 27,226 27,226 To¢al exp¢ndIre 298,506 298,506 (11,615) 249,389 237,774 Net Income for the yearl Net movement In funds 10,907 46,374 57,281 23,325 (9,500) 13,825 Fund balances at 1 Aprll 2023 116,984 113,262 230,246 93,659 122,762 216,421 Fund balances at 31 March 2024 127,891 159,636 287,527 114984 113.262 230,246 The staomen( of flnandal ¥clvltles Indudes all galns and10sses reco8nlsed In the year. All Income and expenditure derlve from ¢ontlnulng actlyltles. The Statement of financlal attivltlel also complies with the requlrements for an Income and expendire attount under the Companles Act 200& cascoyne
HOME START HARWICH BAIANCE SHEEr ASA T31 MARCH2024 2024 2023 Notes Current assets Debfnrs Cash at bank and In hand 11 258 292,910 271 234,739 293,168 Credltor5: amounts falllng due wlthin one 235,010 12 (5,641} {4,764) Net Current 45¥ets 287.527 230,246 Income funds Restrltted fund$ Unrestricted funds 159,636 127,891 113,262 116,984 287,527 230,246 The company 15 endded to the exempdon from the audit requlrement contalned In secdon 477 of tk* Companles Ac¢ 2006, for the year ended 31 March 2024. The dlrec¢ors athiowledge thelr SpOnSIbl11es for compFylng wlth the requlrements of the Companles Acc 2006 wlth re$pec¢ to acwunttng records and the prepardtlon of financlal staMents. The members have no¢ requlred the company ID obtaln an audlt of its flnanclal sratsments for the year In guestlon In ordan wlth secuon 476. These financlal statements have been prepared In accordance wlth the provIOn$ applicable to wmwiles sublett to the small ¢ompanles gime. The financlal statements werE approved by the Tnjstees on 7 October 2024 Mrs C Offoryl Retlred Tru$tee Company reglstratlon number 05681175
HOME START HARWICH NOTES TO THE FINANCIAL STATEMENTS R?R THE fEAR ENDED 31 MARCH2024 Accountlng poli¢le$ 1.1 Accounrjng convention The flnancial statsments have been prepared In acttjrdance with the charlty's tgovernlng dooJment], the Companies Act 2006, FRS 102 'The Financlal Reporfng Standard applicable In the UK and Republic of Ireland" {"FRS 102") and the Charlcles SORP "Accounctng and Repordng by Charlcles., Stamen¢ of Recommended Practlce applicable to charities preparlng thelr a¢Uftts In accordan wlth the Financlal Reporttng Standard appllcable In the UK and Republlc of Ireland IFRS 102)" (effecttve 1 January 2019). The charlty 15 a Publlc Benefit Endty as defined by FRS 102. The financlal statements are prepared In sterllng. which Is the func¢lonal currency of the charlty. Monetary amounts In these flnanclal ststements are rounded to the nearest £. The financlal Statements have been prepared under the historlcal cost conventlon, [mod5fied to Indude the revaluatlon of freehold propertles and to Include Investmenc propertles and ortaln flnanclal Instruments a¢ falr Yaluel. The prlnclpal accountlng pollcles adopd are sei out below. 12 Goln% concern At the tlme of approvlng the financlal statements, the trusoe$ have a reasonable expectatlon tha¢ the charlty has adequate resources to contlnue In operatlonal exlsten¢e for the foreseeable fvture. Thus the rrustees contlnue adopt the golng concern basls of accountlng In preparlng the flnanclal $ratements. 1.3 Charltable fvnds Unrescrlcted funds are avallable for use at the dlstredon ol the ¢ruses In furth¢rance of thelr charltable oblecdve$. Restrlcted funds are sublecc to speclftc condiuons by donors as co how they may be used. The purposes and uses of the restricted funds are set out In the not¢5 to the financ statoments. Endowmenc bjnds are subrt to speclflt condldons by donors that the capltal musc be malntaSned by the chartry. 1.4 Income Income Is recognlsed when the tharlty Is leg211y enutled to 1¢ after any performance wndldons have been mei the amounrs can be measured reliablyi and 1¢ Is probable tha¢ Income will be recelved. Cash donadons are reco8nlsed on recelpL Other dona¢tons are recognlsed once the charlty has been notifted of the donation, unle$5 performantt condi¢Jon$ requlre deferral of the amounL Income cax recoverable In relatlon to donadons re¢elved under Glft Aid or deeds of ¢ovenan¢ ts recognlsed at the tlme of the donadon. Legacies are recognlsed on recelpt or otherwose If the charlty has been notlfied of an Impending distribudon, the amount Is known, and rettlpt 1$ expec*d. If the amoun¢ Is not known, the legacy Is treated as a condngent asseL
HOME START HARWICH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YE4R ENDED 31 MARCH2024 Accounttng poltcle¥ (Contlnued) 1.5 Expendlture Expendlture Is re¢o8ni5ed Or1 there is a legal or constructEve obligadon to transfer economlc benefit to 3 third party, It Is probable tha¢ a transfer of economlc beneflts will be requlred In seulemen4 and the amount of the obligatlon can be measured reliably. Expendl¢ure Is classifted by acdvlty. The costs of each a¥4¢Y made up of the total of dirttt costs and $hared costs, IlUdIng support costs Involved In undertaking each actlvlty. Direcc costs attributable to a slngle actlvlty are allocated direcdy to that vIty. Shared costs which contribute to more than one acdvlty and support costs whith are not attributable to a slngie acttvlty are xpporttoned beeen those actlvities on a basls conslstent with the use of resour$. Central staff Costs are allocated on the basls of tlme spen4 and depreclatton charges are alloCad on the pordon of the asset'5 use. 1.6 Tangible fixed aHets Tanglble flxed assets are Inltlally measured at cost and subsequently measured at cost or valLHdon, net of depreclatlon and any Impalrnient losse& Depreclatlon Is recognlsed so as to wrlts off the c05t or valuatlon of assets less thelr resldual values over thelr us¢ful Ilves on the followlng bases.. Leasehold larKI and bulldings Stralght line over10 years The galn or loss arlslng on the disposal of an asse¢ Is determlned as the differentt beten the sale proceeds and the carryirig value of the asse( and Is re¢o8nlsed In the statement of ftnanclal actlvlde5. 1.7 Ctsh and 4ulvalents C2$h and cash equlvalents Include cash In hand, deposlts held at call with banks, other shorc-rm Ilquid Investment5 with orlgln41 maturltles of three months or less, and bank overdrafts. Bank overdrafts are shown wlthin bJrrowlngs In currene liabilities. 1.8 Flnancl411rn8tnJments The charlty has elecd ro apply the provlslons of Secdon 11 'Bask Financlal In$trumenrs' and Secdon 12 '0ther Financlal Instruments Issues, of FKS 102 to all of its flnanclal Instruments. Flnanc131 Instruments are recognlsed In the charftys balan sheet when the chartty becomes party to the contractual provlslons of the InstrumenL Flnanclal assers and liabilit5es are offse¢ wlth the net 3mounts presented In the financial sta*ments, when the Is a legally enfOrable rtght to set off the recognlsed amounts and there Is an Inntion to setde on a net basls or to realise the asset and settie the Ilability slmultaneously. BW¢finJncla/assets Basic financial assets, whlch Include debcors and cash and bank balances, are inithlty measured at tr2nsac¢lon Pr1 Including transactlon costs and are subsequently Caled at amordsed cost using the effective interest method unless the arrangement consUtute5 a financing tTansaction, where the transacdon hs measured at the present value ol the futyre receipts d15counted a¢ a market rao of IntrresL Financlal assets classified a5 re[vable wlthin one year are not amortlsed. Gascoyn•
HOME START HARWICH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2024 Accountlng policles (Contlnued) Basic fvund•///ab///e Baslc flnanclal Itabilitks, Indudlng credltors and bank loans are Inltlally recognlsed at transacdon prlo unless the arrangement constttuos a ftnancin8 transactlon, wher¢ th debt instrument Is measured at the present value tsf the future paymerbts dlscound a( a market rats of intsresL Financlal liabllltks classlfied as payable wsthln one year are no¢ aMorsed. Debc Instruments are subsequendy orrled atamortlsed cos4 uslng the effecdve Interest ratr method. Trade credltors are obliga¢k)ns to pay for goods or serv1$ that have been acqulred In the ordinary course of operdtlons from suppliers. Arnounts plble are classlfled as current Iiabilitles If payment Is due within one year or less. If no4 they are presented as non-curren¢ Ikbllltles. Trade credi¢or$ are recognlsed Inldally ac transacclon prlce and subsequently measured at amordsed cost u$lng the effecdve Interest method. DthYcogn/tyon offfln•nck///ab///t/es Financlal Iiabilits are derecognlsed when the charltys conrdccual Obligaan$ explre or are disth¥ged or cancelled. 1.9 Employee benefits The c¢$c of any unused hollday enttdement Is recognlsed In the perlod In whlch the empl¢y¢e's serylces are recelved. Termlnatlon benefits are recognlsed ImmedLItsty as an expense when the chariry Is demonstrably commltd to tsrnilnate the employment of an employee or to provtde termlnatlon beneflts. Donatlons and grnnts Unrestrlctsd Restrfctad fvnds funds Tot41 Unrestrlrted funds Res¢rlcod funds Total 2024 2024 2024 2023 2023 2023 DOnaon5 and glfts Grancs 9,261 9,261 344,880 11,092 11,092 239.889 344,880 239,889 9,261 344,880 354,141 11,092 239,889 250,981
HOME START HARWICH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2024 DOnon$ and grdnts (Contlnued) Grdnts recelvable for core actlvltles Bl8 Lottery Fund Pears Breathing Space 182,052 6,500 21,200 25,000 182,052 6,500 21,200 25,000 149,298 10,407 18233 149,298 10,407 18,333 HCRG Starfftll ECC Household Support Fund ECF Forest School Other 100,CQO 1,325 8,803 100,000 1,325 8,803 1,851 60,000 1,851 60,000 344,880 344,880 239,889 239,889 Investments Unrnstrlctsd Unrestrlcted funds fvnds 2024 2023 5Thres¢ recelvable 1,646 618
HOME START HARWICH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE fEAR ENDED 3/ MARCH2024 Charltable actlvltles 2024 2023 Wages Staff expenses Penslons Rent and rates Insuran Volunteers, expenses Farnlly group and other group actlvlLle5 Tralnlng and volunteer support HSUK Bobblts hole project W1nr household $upporc Other ch3rltable expenditure 127,754 3,998 2,104 8,745 1,023 667 12,698 2,502 567 165 92,520 105,n6 4,941 1,916 8,645 962 427 11,400 2205 1,255 1,501 55,845 252,743 194,823 Share of $upport cosrs note 5) Share of governan costs (see no* 5) 12,616 1,468 14,975 750 266,827 210,548 Analy515 by fvnd Unrestricced fvnd$ Restrictsd funds (11,6151 222,163 266,827 10-
HOME START HARWICH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2024 Support costs Support costs Govemance 2024 Support costs Governan¢o costs 2023 Telephone Posoge and statbnery Adverclslng Sundrle5 Bank ¢harge$ Accoun¢an¢y and legal fees 2,194 100 1,315 8,925 82 2,194 1,568 1,315 8,925 82 1,989 400 131 12,382 73 1,989 1,150 131 12,382 73 1,468 750 12,616 1,468 14,084 14,975 750 15,725 Arbalysed betsveen Charltable actlvltle$ 12,616 1,468 14,084 14,975 750 15,725 Trustees None of the trus*es {or any Fersons connected wlth them) (eIVed any remuneratlon or benefits from the tharlty durlng the year. Employees The avtrage monthly number of employee$ durlng the ye¥ was: 2024 Number 2023 Number Tkre were no employees whose annual remuneradon was more than £60,000. Other Re5tr1cted fijnds knstrlcted funds 2024 2023 Wages Pensions 31.078 601 31,679 16,740 486 27,226
HOME START HARWICH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2024 Taxauon The charlty 15 exempt from tax on Income and gains falling wlthln sectlon 505 of the Taxe5 Act 1988 or secLlon 252 of the Taxatlonof Chargeable Galns A¢¢ 1992 to the ex*n¢ that these are applied to its charltable obSECts. 10 Tangible fixed lets L¢u¢hold land and buildings Cost At 1 April 2023 1,000 31 March 2024 1,000 Depreclatlon and Impalrnient At 1 April 2023 1,000 At 31 March 2024 1,000 CarryiN% amount 11 Debtors 2024 2023 Arnounts falllng due wlthln one year: Trade debtors Prepayments and accrued Income 26 245 258 258 271 12 Credltors: amounts falllng due wlthln one year 2024 2023 Other taxailon and socFal securlty Trade credltors Ac¢rua15 and deferred Income 3,153 1,833 655 2,217 1,833 714 5,641 4,764 13 Related party transacckin$ There were no related party transactlons durlng the year Q023 - none). 12-