Company registration number.. 05694775
Charty registrallon number.. 1114076
HOME-START WELLINGBOROUGH & DISTRICT
(A company limlted by guarantee)
Annual Report and Flnancial Stat8ments
for the Year Ended 31 March 2025
David Tumer, AIMS Accountancy
32 Caxion House
Northampton Science Park
Kings Park Road, Moufton Park
Northampton
NN3 6LG

HOME4TART WELLINGBOROUGH & DISTRICT
Contents
Reference and Administrative Detail$
Strateglc Report
2to4
Trustee8' Report
5t08
statement of Tru8tees' Responsibilities
Independent Examinerfs Report
10
statement of Financial Activities
11
Balance Sheet
12
Statement of Cash Fl¢XVS
13
Noles to the Financlal Statements
14to19

HOME4TART WELLINGBOROUGH & DISTRICT
Reference and Administrative Detalls
Trustees
Jullan Payne - Chairperson
Julian Payne - Tr8asur8r
Juliet Sm6th
Jean Berkshire
Annie Lennox
Felix Barth
Rebecca Abbott
Jodie Goothn (appolnted 15 October 2024)
Paula Stafford (appointed 15 October 2024)
Kate Geoghegan (appointed 15 April 2025)
Gita Carlisle (appointed 17 June 2025)
Secrotsry
Tracey Wltham
Prlnclpal Offlce
Croyland Nursery School
Croyland Road
Wellingborough
Northants
NN8 2AX
Raglgtered Offlce
Croyland Nursery School
Croyland Road
Wellingborough
Northant8
NN8 2AX
The charty is incorporated in England.
Company Roglstratlon Numbor 05694776
Chartty Reglstratlon Number
1114076
Independent Examlner
David Tumer, AIMS Accountancy
32 Caxton House
Northampton Sclence Park
Kings Park Road, Moulton Park
Northampton
NN3 6LG
Page 1

HOME-START WELLINGBOROUGH & DISTRICT
Strateglc Report for the Year Ended 31 March 2025
The trustees, who ara dlractors for the purposes of company law, present thelr strategic report for the
year ended 31 March 2025, in compliance with 8414C of the Companies Act 2006.
Home-start Wellingborough & District provlde8 8 unlque seNice to famllles in our area by maintaining
a team of highly-skilled volunteers who visit families in their own homes.
Our aim is to improve the lives of children and their parents through a combination of homewVi8iting
support, social activities and interagency worklng.
We operate in some of the eountry's most deprived areas. Childhood obesity is hlgh here, as are the
number of children living in poverty when campared wlth the UK average. Our youngsters are
statlstically more likely to experienca poor hoalth than national average.
Our primary future objective 18 to ensure the financial Stabilty of Ihe core 8ervice, through a
combination of fundraising efforts and grant application$
Home-start's unique offer of fr￿ndshiP to families 18 recognised nationally and internationally as an
effective means of family 8UPPOrt. To Home-start every famlly is speclal and we respond to each
familsls needs through a comblnation of home-visiting support, and Social activili88. We do this by
recruiting and training volunteers, who are usually parents or carers themselves, to visit families wtth
al least one child under th8 age of five at the time of referral to offer infomiai, friendly and cOnf￿entiO1
8UPPOrt.
Home-start schem83 are rooted in the communities Ihey Serve - managod locally but 8UPPOrted by
UK wide organisation <Home-Slart UK) which offers direction, training, information, and guid8nc8 to
8cheme8 to ensure consistent and quality support for parents or carers and Ghildren wherever they
are. All Home-stsrt scheme8 •ign an agreement saying that th•y will ¢omply with qualty standard8.
In addition to its Core activity, Home-start Wellingborough & District run8 a weekly stay and play
group for 8UPPOrted families, which aims to build the confidence of parent8 and children to go on to
use other services within the community. It also organi8e8 8 limited number of $oci81 ectivitie$ for
families including visits to local amenities, dl8tribution of birthday and Seasonal gifts donated by lo￿1
people and bu8ine88eB,' and participation in c¢ynmunity events whenever possible.
Through our network of volunteers, Home-start aims to increase the confidence and independ8nce of
tho family by..
Page 2

HOME4TART WELLINGBOROUGH & DISTRICT
Strategic Report for the Year Ended 31 March 2025
Offering support, friendship and pr8Ctbcal 8SSiStance",
Visiting families in their own homes in Wellingborough and the surrounding districts, where
the dignity and identty of oach adutt and child can be respected and protected.,
Reassuring parents that difficulties in bringing up chiidron are not unusual and encourage
them to enjoy famity lrfe;
Developing a relationship wth tha family.. the approach is flexible to take account of dlfferent
needs.,
Encouraging parents, Strengths and emotional welRieing for the uttimate benefrt of their
children:
Encouraging families to widen their network of relalionships by provldlng a weekty
supporvplay group and to U80 effectively the support and services available within the
Wellingborough communty.
Providing funding for specialist ment81 heatth 8UPPOrt for parents and children.
Promoting the education of th8 public in better standard8 of Child carg within the area of
Wellingborough and its environs
In 2024125 Home-start Wellingborough & District wll.. -
Support 45 familie¥ through home visiting, group support, Cowordinator gupport and on&off
8UPPOrt
Recruil, train and place 5 new volunteers to support families through home-Vi6iting
Retain at least 23 of its volunteers
Strengthen the support we offer to famllles by irying io fund 8ervlce8 that are noi available io
them by any other means.
Whilst recognising the uniqueness of tho service that Home-start provides, w8 are aware that it is
necessary to consider any avenues for joint working in order to en8ure that the families we serve have
access lo a holistic approach, that there is no duplication of services and that, administrative ¢ost8 are
minimi8ed.
The scheme wlll continue to work closely with a range of local organlsations and agenci88 - 8tatulory,
voluntary and communlty.
The scheme will continue to use als appropriate means to reach families who would benefit from the
U8e of our 8eNica. The methods employed to facilitate thi8 include:
Through dlrect contact wth referrers, for example health vlsliors, Soclal workers, Family
Hubs, Grealwell Homes, Schoo18 and other local ag9ncy Staff,
Through publicty placed in communty centr88 and other venues, the library, tha local press
and community magazines.
Through infomiation Stands in local venue8 88 appropriate and other slmllar venues.
Through attendance at and l or providing information for events organised by other agencies.
Through W￿rd of mouth.
Through Inforniation produced in a varlety of local community languages.
Current and continuing elements of our marketing strategy include.,
Page 3

HOME4TART WELLINGBOROUGH & DISTRICT
Strategic Report for the Year Ended 31 March 2025
On-line and printed publications.
A regularly updated website and Facebookllnstagram pages.
To fvnd this work, we plan to follow a strategy that is based on ratsing core funding from a mix of
grants from Major Trusts and income from indivldual regular donors. Direct project delivery costs will
be met through grants from Trusts such as BBC Children In Need. This will be supplemented by local
fund-raising and support from local trusts (8.g.. Northamptonshire CLYnmunity Foundatlon) to provide
families with outings, essentl81 items and ¢ounselling.
The strategic report was approved by the trustees of the Gharity on oLI.ts?1.2Sand signed on it8
behalf by:
ie Lennox
Tru$tea
Page 4

HOME-START WELLINGBOROUGH & DISTRICT
Trustees. Report
The trustaes, who are directors for the purposes of company law. pr8sent the annual report together
with the financial statements of the charitable company for the year ended 31 March 2025.
ObJeGtlves and actlvltle8
ObJKts and alms
The ch8nty8 aims ar8 to increase the confidence and independance of the family by..
offering support, friendship and practical a88iStance',
visiting families in their own homes, where the dignity and identlty of each adult and child can
be respected and protected.,
reassuring parent8 that d￿￿ultIeS in brlnglng up chlldren are not unusual and encouraging
them to enjoy famlly life.,
developing a relationship with the family in which time can be shared and understandlng can
be developed.. the approaGh is flexible to take account of different needs;
encouraging parents, strengths and emotional wel￿being for the ultimale benefit of their
children-
encoufaglng families to widen their network of relation8hips and Io u8e effectively the 8UPPOrt
and services available within the communty.
Publlc bon•ltt
In setting the charitls objectives and planning activltie8, the trusteu and management have given
consideration to the Charity Commis8ion'¥ ganeral guidance on publlc beneflt and baliav• that the
charity meets the publlc benefrt requiremenL
Res8arch indicates that many difficulties experienced by adults and older children can be avoided or
minimali8ed if children receive appropriate parenting whlch meets the need8 Qf the child in their earfy
years. The children are more likely to reach their full pot8ntial and be more able to ¢ontribute to
80Clgty, they are 1888 likely to have mental health problems, be involved in disruptive or criminal
behaviour and will make better parents themSe￿e$. In Ilne wlth this research the trustees ar8 aware of
the 9overnment initiative "Every Child MatterE" (2003) and it is used as one of our guiding principles.
The trustees confirm that they have complied wilh the requlrements of sectron 4 of the Charities Act
2011 to have due regard to the public benefit guidance published by the Charity Commi88ion for
England and Wales.
Structure, gov8manc8 and rnanagement
Govemlng Documont
Home-start Wellingborough & District is based at Croyland Nursery School, Croyland Road,
Wellingborough, which is the companys registered office and principal address of the charty.
Home-start Wellingborough & District 18 a company limited by guarentee not having a share capital.
Its registered number is 05694775, having been incorporated on 1 February 2006. Home-start
Welllngborough & District has thays maintained charitable 8latus with a new charity number of
1114076 being issued on 8 May 20￿, following incorporation.
Page 5

HOME4TART WELLINGBOROUGH & DISTRICT
Trustses, Report
Appolntment of Trustees
Tho trustees named on tha proviou8 page have served on the Board. Appointment and
re-appointment is decided on an annual basis via elecllon at the Annual General Meeting.
Organlsatlon Structurn and How Decl8lons are Made.
Th8 Board when complete, conslsts of at least flve and not more than bwefve trustees. The Board
meets at least fw8 time8 a year with additional sU￿¢0MmIttee meetings 88 required. The tru8tee3
review the management, income and expenditure and financlal status of the charlty and decide upon
the allocation of fund8.
Relatlonshlp Between Charlty and Ralated Partle8
Home-start Wellingborough & District 18 a local, independently funded charity, with Its 1)wn
constitution and management committee. It Is affiliated to Homfrstart UK through signing up to The
Home-start Agreement to which it adhere3 In all araa8 of 86rvice provision. Compliance wllh the
Agreement is fomally r8view8d on a tri-yearly ba818.
Rlsk Management
Th8 Irustgett 89rae polici08 to ensure effoctive governanc• and management of the •Ghome and to
ensure the provision of quality support to local families. Th88e include poli¢ie8 relatlng to ar888 8uch
88 financlal managernent, reserve fund8. Heath & Safety and Equality and Diversity and
Safeguarding. The trustees are aware of potantial risk and steps are taken to mitigate these ri8k8.
Achlevements and Performance
Th8 trustee8 and staff have continued to r8vlvN our govemance and VK)rklng practices $0 that they
remain in line with any updated legi81ation. advice from the Charity Commission and demand8 from
the Home-start UK in order that maintain our affiliation. Focus has also been on fundraising in
ord8r to replace the grants from our lergest 8UPPOrters. wlth the appointment of the Fundraiser this
has proved Invaluable in the difficult economic climate.
We have also taken the opportunty to con8ider the use of technology. ReViev￿ng the way that we
worked during COVID allowed us to understand when farnilies were helped to re801ve some or all of
their drfficufties with wrtual support without weekly visits. This is sometimes more convenient for the
families and avoids the staff and volunteers being over stretched, while increasing the number of
families the charity can help. H{￿ever, our Core work continues to be home visiting. which 18 most
helpful for families with complex needs, and all Y￿rk is based on the initial assessment by one of the
professlonal staff. We also had to be mindful of the healih and 8afgty of $taff and volunteers since
COVID 1$ Still in the community.
Mental health support has Continued to be offered through Mind and Serrfice Six.
That has been a training course for new volunteers and all volunteers have been offered training
throughout the year, including a Safeguarding update.
Page 6

HOME4TART WELLINGBOROUGH & DISTRICT
Trustees, Report
We have continued to run our own food bank and food vouchers have been available for famllies who
ware struggling,
In conjunction with CADENT - who provided slow cookeis. an online cookery cour88 has been offered
to all familles.
The weekly WISH group has Continued.
At the Summer sceme, all familie8 were offered a free visit to The Hub, with tran8POrt provided.
Re8orvès Pollcy Ststamant and Deslgnatsd Fund
The trustees conslder that, given the nature of the charity's work, free reserves should be a minimum
013 months revenue expendtture, but with the intention of maintaining a levèl of approxlmately 6
months. The rationale for this is to cover the overheads of th8 stheme, owlng to the uncertainty in the
tlming and of grants from varlou8 fundlng agencles.
On 31st March free reserves stood at the equivalent of just over four months revenue expenditure,
based on projected 2025-28 expenditure.
Page 7

HOME4TART WELLINGBOROUGH & DISTRICT
Trustees. Report
Flnanclal Revlew
Th8 overall fundraising strategy means that the scheme has sufficient funding for the immediate future
and lo meet the reserves policy. This has been achieved through securing a mixture of funds from
Charitable Trusts and Foundations, support from local organisakn'ons and individuals and through both
Ofte￿Off and regular donations.
During tho year several grant applications have been unsuccessful due to changes with fund&rs'
criteria and the downturn in the economi¢ situation. It was, therefore, decided that we would focus on
securing smaller amounts of funding from more sources, and this has been succas8ful. This also
means that we have more flexlbllty in allocating the fund8 because they are not tied to a donorfs
terms.
Analy818 of Funds
During COVID, there was an increased access lo local authonty grants. However, this Source of
revenue has been very much reduced and the charity has had to rely almost exclusively on other
sources of fundlng.
The annual report was approved by the trustee8 of the charity on
behalf by:
and signed on its
e-chai
Trustee
nnie Lennox
Trustee
Page 8

HOME4TART WELLINGBOROUGH & DISTRICT
Statement of Trustees. Responslbilities
The trustees aro responsible for preparing the trustees, report and the financial Statements In
accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practlce) and applicable law and regulallon8.
Company law requires the trustee8 to prepare financial statements for each financial year. Under
company law the trustees must not approve the financial statements unless they are satisfied that
they give a true and fair view of the state of affairs of the charitable company arKI of it8 incoming
resources and application of resources, including its income and 8xp&ndrture, for that period. In
preparing these financial statements, the tNstees are required to..
select suitable accounting polici88 and apply them consistently,
observe the methods and principles in the Charit188 SORP.
make Judgements and estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financi81 statements-, and
prepare the financial statements on the going concem ba518 unless it is inappropriate to pr88ume
that the charitable company will continue in bu81nes8.
The trustees are responsible for keeping adequate accounting records that are sufficient to Show and
explain the charitable companys transadion8 and disclose with reasonable accuracy at any time the
financial positlon of the charltable company and enable them to ensure that the financial statements
comply wtth the Companies Act 2006. They are also responsib18 for safeguardlng the a88ets of the
charitable company and hence for taking reasonable steps for the prevention and detection of fraud
and other irregularities.
Approved by the trustees of the charity on tsi14?1.&s.. and signed on its behalf by..
Julian
Trustee
rson
e Lennox
Trustee
Page 9

HOME4TART WELLINGBOROUGH & DISTRICT
Independent Examlner's Report to the trustees of HOME-START
WELLINGBOROUGH & DISTRICT
I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages
111019
Respectivg responsibllltles of trust008 and examlner
The trustees (who are also the directors of the company for the purp08e8 of company lawl are
responsible for the preparation of the accounts. The 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.
Having 8atlsfied myself that the charity is not subject to audit under company law and is eligible for
independent examinats'on, it 1$ my re8ponslbility to..
ex8mlne the accounts under sectlon 145 of the 2011 Act.,
to follow the procedures laid down In the general Directions glven by tha Charity Commission
under sedion 145(5)Ibl of the 2011 Act., and
to state whether particular matt8r8 have come to my attention.
Basls of Independent examlner's report
My examination was carried out in accordance with the general Directions glven by the Charliy
Commission. An examinalion includes a review of the accounting records kept by the charity and
comparison of the accounts presented wlth those records. It also includes consideration of any
unusual items or disclosures in the account8, and seeking explanations from you as trusiees
concerning any such matters. The procedures undertaken do not provide all the evidence that would
be required in an audit and consequently no opinlon is given as to whether the accounts present
'Irue and fair view and the report is Ilmiled to those matters sot out in the statement below.
Ind•pendent oxamln•r'• 8tatom•nt
In connection with my examination, no matter ha8 come to my attantion..
(1) which glves me reasonable cau8e to believe that in any material respect the requirement8'.
to keep accounting records in accordance with section 386 of the Companies Act 2006,. and
to prepare accounts which accord wrf(h th8 accounting ￿ords, compty wilh the accounting
requirements of section 396 of the Companies Act 2006 and vrith the method8 and principles of
the Statement of Recommended Practlce.. Accounting and Reporting by Charities
have not been met,. or
(2) to which, in my oplnlon, attention Should bo drawn in order to enable a proper understanding of the
accounts to be reached.
Ciavid Tumor, AIMS Accountancy
32 Caxton Hous8
Northampton Science Park
Kings Park Road, Moutton Perf(
Northampton
NN3 6LG
Page 10

HOME4TART WELLINGBOROUGH & DISTRICT
ststement of Financial Actlvlties for the Year Ended 31 March 2025
{Includlng Income and Expenditure Account and Statement of Totsl
Recognlsed Gains and L08888)
Unrostrlcted
fundg
Restrlctod
funds
Total
2025
Nota
Income and Endowments from:
Donatlons and legacies
Total Income
12,919
67,521
80,440
12,919
67.521
80.440
Expendlture on:
Charitabb activrtles
13,190
86,505
199,895
Total Expenditure
Net expendlture
Transfers between funds
13,190
86,505
99,695
{271)
{18,984}
<19,255)
Net movement In funds
(2171
{19,038)
(19,255)
Reconclllatlon of fund•
Total fund8 brought forward
Total funds carrled forward
10,528
95,638
76.383
Total
2024
10,311
Unrestrlctod
funds
66,072
Restrlctod
fund•
Noto
Income and Endowmenls from:
Donations and legacies
Total Income
20.358
102,515
122,871
20,356
102,515
122,871
Expendlturn on:
Charitabl& activities
29,623
72,667
102,290
Total Expendrture
Net (expenditure)Ilncome
Transfers belween funds
29,623
72,667
102,290
{9,267)
1,283
29,848
1,283
20,581
Nel movement in funds
(7.984)
28,585
20,581
ReconGlllatlon of funds
Totsl funds brought foN4ard
18,512
56,545
75,057
Total funds carried forward
10,528
85,110
95,638
All of the charlty's activities derive from continuing operation5 during the above two Periods.
The funds breakdown for 2024 18 Shown in note 9.
Page 11

HOME4TART WELLINGBOROUGH & DISTRICT
(Registration number: 05694775)
Balance Sheet as at 31 March 2025
2026
2024
Noto
Current a8SOt$
Cash at bank and in hand
79.877
99,131
3,493
Credltor8: Amounts falllng due w5th1n one year
(3,494
76.383
Net assets
95,638
Fund• of thè charlty:
Re•trlctod funds
66,072
85,110
Unrestrlcted Income fund8
Unrestrlcted funds
10,311
78,383
10,528
Total lund8
95,638
For the financial year ending 31 March 2025 the charlly w88 entftled to exemptlon from audit under
86Ction 477 of the Companies Act 2006 relating to small Companies.
Trustees, re8pon8ibilities:
The members have noi requlred the charlty to obtain an audit of Its accounts for the year in
que8tion in accord8n¢a with 8@ction 476; and
Thg directors acknowiedge thelr re8pon$ibilitieg for complying with the requlromont8 of the Act with
respKt to accounting record8 and the preparation of accounts.
These accounts have been prepared in accordance with the provislons applicable to companies
8ubjecl to the small companies regim8.
The financi
I statements on pages 11 to 19 were approved by the trustees. and auth0ri89d for issue
¥.. and signed on their behalf by:
Julian Payn
Tru8tee
erson
Annie Lennox
Trustee
Page 12

HOME4TART WELLINGBOROUGH & DISTRICT
ststement of Cash Flows for the Year Ended 31 March 2025
2026
2024
Cash flow3 from operatlng actlvitles
Net cash {expenditure)llncome
(19.255)
20,581
Worklng capital adJu$tmonts
Increase in Creditors
20
Net cash flow8 from operatlng activities
Net Idecreas8)fincrease in cash and cash equtvalents
Ca8h and Cash equivalents at 1 April
Cash and cash equivalents at 31 March
(19,254
20,601
(19,254)
99.131
20,801
78.530
79,877
99,131
Ail of the cash flows are derived from continuing operations during the above periods.
Page 13

HOME-START WELLINGBOROUGH & DISTRICT
Notes to the Financial Statements for the Year Ended 31 March 2025
1 Charlty status
The charily is a charity limited by guarantee and consequentty does not have share capital. Each of
the trustèes is liable to Contribute an amount not exceeding £1 towards the assels of the charity in the
event of liquidation.
2 Accountlng pollcles
Summary of gignlfi¢ant accountlng pollcles and key accountlng estlmatos
The principal accountlng policies applied in the preparation of these financial statements are set out
below. These policies have been consistenlly applied to all the years presented, unless otherwisè
stated.
Statement of compllanG8
The financial slatements have bean prepared in accordance wlth Accountlng and Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accardance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) {effective 1 January 2015) (Charities SORP (FRS 102}), the Financial Reportin9 Standard
applicable in the UK and Republic of Ireland (FRS 1021 and the Companies Act 2006.
Ba818 of preparatlon
HOME-START WELLINGBOROUGH & DISTRICT meets the definition of a public benefrt 8ntity under
FRS 102. Assets and liabilities are initially recognised al historical cost or transaction value unless
otherwise stsled in the relevant accounting policy noteg.
Golng concern
The trustees consider that there are no material uncertaintiès about the charitls ablllty to continue a8
going concern r)or any Slgnificant areas of uncertainty that affect the carryin9 value of assets held by
the charity.
Income and endowrnonts
All in¢ome is recognised once the charity has entitlement to the income. il is probable that the income
will b8 raceived and the amount of the income receivable Can be measured reliably.
Donatlons and legac18S
Donations are recognised when the charity has been notified in writing of both the arnounl and
settlement date. In the event that a donation is subject to conditions that require a level of
perfomiance by the charity before Ihe charity is entitled to the funds, the income is dof8rred and not
recognised until either those conditions are fully met, or the fulfilmenl of those conditions is wholly
within the control of the charity and it is probable that these conditions will be futfilled in the reporting
period.
Page 14

HOME4TART WELLINGBOROUGH & DISTRICT
Notes to the Flnanclal Ststements for the Year Ended 31 March 2025
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions Ilnked to
the grants have been met. Where performance Conditions are attached to the grant and are yet to be
mat, the income is recognised a8 a liabllty and included on the balance sheet as deferred Income to
be releasod,
Glft ald
Incoming resources from tax reclaims are included in the Statement of Financbal Activities at the same
time as the gift to whlch they relate.
Investment Incom•
The investment income is entirely intere81 received on bank depo8its.
Exp•ndltur•
All expenditure is re¢ognlsed once there Is a legal or constructive obligation to that expendlture. It 18
probabl8 settlement is required and the amount can be measured reliably. All costs are allocated to
the applicable expenditure heading that aggregate similar c08ts to that calegory. Where cost$ cannot
bo directly attributed to Particular headings they have been allocated on a basi8 consistent with the
use of resources, wrth central staff cost3 allocated on th8 basis of tlme Spent, and dgpreciation
charg88 allocated on the portlon of the a888t'8 use. Other support costs are allocated based on the
8pread of staff costs.
Charltable actlvltl•8
Charitable expenditure compri868 th08e co61s incurred by the charlty in the delivery of its activities
and servi¢e$ for ils beneficiaries. It includ88 both costs that can be allocated directly to 8uch activiti•8
and those costs of an indirect nature ne¢e8$ary to support them.
Support Costs
Support CO8t8 include central functions and have been allocated to aclivity cost categorfe8 on a basls
consistent wrth the use of resour¢88, for example, allocating property costs by floor areas, Ot per
capita, staff costs by the tlme Bpent and other costs by their u8age.
Taxatlon
The charity 15 considared to pa88 the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010
and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Accordingly, th6 charlty is potentially exempt from taxation in respect of income or capital gain8
received within categorie$ covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gain8 Act 1992, to the extent that such income or gains are
applied 8xcIu8ively to charitable purposes.
Cash and cash equlvalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-tenn hlghly
Iw]uid investments that are readity convertible to a known amount of cash and are subjed to an
in8ignrficant ri8k of change in value.
Page 15

HOME-START WELLINGBOROUGH & DISTRICT
Notes to the Flnanclal Statements for the Year Ended 31 March 2025
Fund structure
Unrestri¢ted inGome funds are general funds that are available for use at the trustees's dlscretion In
furtheranc8 of the objectives of the charity.
Designated funds are unrestricted funds set aside for 8pecific purposes at the discretlon of the
trust888.
Restrided income funds are th08e donated for use in a particular are8 or for specific purpose8. the
use of which is restricted to that area or purpose.
3 Incomg from donatlons and legacl
Unrestrtcted funds
Restrlctsd
fund•
Total
2026
Total
2024
Doslgnatsd
Genarnl
Oonatlon8 and
legacie8',
Donations from
individuals
Grant8, including
capital grants.,
Grants from
other charities
Other income from
donations and
legacie8
3,890
106
4,000
10.583
4.500
3,500
67,517
75,517
111,881
10
913
923
447
8,400
4,519
67.521
80,440
122,871
Page 16

HOME-START WELLINGBOROUGH & DISTRICT
Notes to the Financlal Statements for the Year Ended 31 March 2025
4 Expendfturo on ¢harftablo actlvltl
Unrostrlcted fund8
Restrlcted
funds
Total
2025
Totsl
2024
Doslgnated Genaral
Note
Staff costs
Allocated 8UPPOrt
costs
2.290
7.971
63,557
73,818
67,527
2,376
4,666
553
22,948
86,505
25,877
99,695
34,763
102,290
8,524
S Truste￿ remunevatlon and expen￿5
No trustees, nor any persons connected with them, have received any remuneration from the charity
during the year.
6 Staff co8ts
The aggregate payroll c08t8 were as follow8.'
2025
2024
Staff cost• durlng th• year w•r•:
Wages and salaries
Pension costs
other 8taff cost$
70,303
2,296
1,219
73,818
68,128
1,340
59
67,527
Page 17

HOME4TART WELLINGBOROUGH & DISTRICT
Notes to the Financial Statements for the Year Ended 31 March 2025
7 Taxatlon
The chanty 18 a regist8r8d charity and 18 therefor8 exempt from taxation.
Credltors: amounts falllng due wlthln ona year
2025
2024
AcKrual8
3,494
3,493
9 Funds
Balance •t
1 Aprll
2024
Balance at
31 March
2025
Incomlng Ra•ources
r•source•
oxpended Transfern
Unrestrlctad funds
General
(16,090)
(4,519)
8,400
8,524
(11)
43
(12,096)
1,785
De8ignated
Total unrostrlcted funds
(10,528)
85,110
(12.919)
67,521
13,190
(54)
(10,311)
66,072
RutrlGt•d funds
86,505
Total funds
95,838
80,440
99,695
76,383
Balance at
1 Aprll
2023
Balanc• at
31 March
2024
Incomlng Ro8our¢
r080urce8
8xpended Tran8f•rn
Unrestrlcled funds
Ganeral
(18,502)
10
(15,479)
(4,877
19,184
10,439
(1,293)
10
{16,090)
5,562
Designated
Total unrnstrfcted fundg
(18,512)
58,545
(20,356)
102,515
29,623
(1,283)
{10,528}
85,110
Restrlctod funds
72,667
Total fundg
S,057
122,871
102,290
95,638
Page 18

HOME4TART WELLINGBOROUGH & DISTRICT
Notes to the Flnancial Ststements for the Year Ended 31 March 2025
10 Analy81s of net a88ets between funds
Unrestrlcted
funds
Goneral
Totsl funds
Current assets
Current liabilities
79,877
3,494)
78,383
79,877
3,494
Total net assets
76,383
11 Analysls of net fund•
At 31 March
2025
At 1 Aprll 2024 Cash flow
Cash at bank and in hand
99,131
(19,254)
79,877
Net debt
99,131
119,254)
79,877
Page 19