Registered number: 05818942
Charity number: 1116385
Home-start Exeter, East and Mid Devon
(A company limited by guarantee)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
&LGriffin

HOME￿TART EXETER, EAST AND MID DEVON
(A company limited by guarantee
CONTENTS
Page
Reference and adminlstrative details of the Charity. its Trustees and advlsers
Trustees. report
Independent examlnerfs report
Statement of financial activities
Balance sheet
Notes to the financlal statements
10-23

HOME￿TART EXETER. EAST AND MID DEVON
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARifi, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2024
Trustees
M Carter, Chair
D Herbert (appointed 5 April 20231
W Saunder5 (resigned 21 De￿mber 2023)
W Wills
C Faffner
J Evans
P Crawford {8ppoinled 7 June 2023)
R Sivlal (resigned 11 December 2023)
Company registered number
05818942
Charity reglstered number
1116385
Reglstered offlce
Exmoulh Business Cenlre
14 Hartley Road
Exmoulh
Devon
EX8 2SG
Accountants
Griffin
Chartèred Accountants
Courtenay House
Pynes Hill
Exeter
EX2 5AZ
Page 1

HOME-START EXETER, EAST AND MID DEVON
IA company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report together with the financial statements of for the year 1 April 2023 10 31 March
2024. The Trustees confirm that the Annual Report and financial statements of the company comply with the current
statutory requirements, the requirernents of the company's governing document and the provisions of the Slalement of
Recommended Pradice ISORPI, applicable lo charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland {FRS 102> (effective 1 January 2015} as 8m6nd8d by Update Bulletin
1 (effedive 1 January 20151.
Since the company qualifies as small under section 383. the strategic report required ol medium and large companies
under The Companies Act 2006 (Slralegic Report and Directols Report) Regulations 2013 is not required.
Objectives and activities
a. Policies and objectives
The objects of the charity are..
To safeguard. protect and preSe￿e the good health. both mental and physical of children and partsnts-of children.,
To prevent cruelly to oi mallreatmenl 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 childcaré.
In setting objectives and planning for activities. the Truslees have given due consideration to general guidance published by
the Ch8rity Commission relating lo public benefit. including ihe guidance 'Public benefit: running a charity (P821'.
b. Activities undertaken to achieve objectlves
Visiting families in their own homes lo offer support. friendship, and practical assistan
Reassuring parenls that Iheir childcare problems are nol unusual or unique
Encouraging parents, strengths and emotional well-being for the uliimale benefit of their children
Supporting parents lo engage with aciivilies and opportunities in their community and reduce social isolation
Organising And leading groups for parents lo come logether to consider the challenges and pleasures of parenting
and to support their mental health and well-being
c. Maln actlvltles undertaken to further the Charity's purposes for the publ1¢ beneflt
All trustees have read and considered the Cliarilies Commission Guidance on Public Benefit.
Home-start Exeler. East and Mid Devon is managed and funded locally. We are supported by the national organisalion,
Home-stsrt UK, which offers advice, training. information and guidance to the Home-slart network lo ensure consistent and
qLtality support for parents and thildren. We tsilor our support to each family and Iheir specific needs, and we work with Ihe
whole family. provi¢Jing a package of support, Comprised of emotional and practical support. activities with children and help
to access services.
Page 2

HOME-START EXETER, EAST AND MID DEVON
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achievements and performance
Review of activities
In 202>24 the increase in the number of families supported has continued. We supported 136 families in the year - 80 of
whom had one-to-one support from a volunteer, the remainder attending one of our three groups. Mothers In Mind is a
mental health support group for women during the perinatal phase and the Family Wellbeing Group is for any family wilh
childTen under 5. In January 2024 we opened an evening group for fathers. called Dad's Domain.
Families were referred to us for many reasons, for example, where a pa￿nI might be experiencing poor menlal health or
illness, and Ihere w85 a noliceable increase in families where domestic violence had been a factor af'some lime in a
parent'$ life and many needed help with debts. 200A of the families we helped needed further referrals lo the Household
Support Fund, Exeter Baby Bank or local Food Banks.
We trained 18 new volunteers this year and at year end had 45 volunteers across our three areas. We are noticlng that
more of our volunloers needed lo return lo work for financial reasons and had to give up volunteering with us.
Financially w8 8nded the year in the black thanks lo 8 24Vo increase in granl income and careful budgeting.
And most importantly - 92QA of the families we surveyed reported ifflprovements in how Ihey fell at the end of their one-to.
one support.
A couple of typical comments sum it up..
'My volunleer was just brilliant. She was so friendy and helpful and supportive. Such a joy and rellef lo have her come and
support our family. The charily Pfovides mu¢h-needed actual help for those who need it, thank you '
I can't find enough words orland ways to thank the Home Stsrt coordinator that accompanied me and my volunteer for
being part of my recovery journey and for the huge dIffe￿nCe they made in it...I call my volunteer a 'lif8savel.
Financial review
a. Going concern
After making appropriate enquiries, the Iruslees have a reasonable expeclalion Ihal the charity has adequate resources lo
continue in operational exislence for the foreseeable future. For this reason they continue to adopt the going concem basis
In preparing the financial slalements. Further details regarding the adoplion of the going concern basis can be found in the
Accounting Policies.
b. Reserves policy
The trustees have assessed the risks involved in the aclNitie5 of the Charity and have agreed the following reserves policy:
Retain a sufficient level of net current assets or other readily realisable fixed assel investments lo provide a cushion
equivalent to three months operating expenditure.
At 31st March 2024, Ihe target for reserves was £30,(MIO. The aclual general reservès held by the charily at 31st Mar
2024 were £35,149. This meets the charity's reserves largel.
Page 3

HOME-START EXETER, EAST AND MID DEVON
{A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
. Financial oveThiew
During the year, the charily received lolal income of £180,048 (2023= £127.837) and had total costs of £163.142 {2023.'
£154,493), giving a surplus of £16,90612023 deficit of £26.656)-
Despite the tough economic climate. the charity has maintained an appropriate level of reserves to allow the charitls
activities lo conlinue. At the 31 March 2024, current ￿serveS held were £75.308 (2023.. £58,402), of which £40,1 $9 are
restricted funds and £35.149 are unrestricted.
Thè calculated reserves to cover 3 months budgeted expendilure for 202412025 is £30,OCQ.
Page 4

HOME-START EXETER. EAST AND MID DEVON
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structure, govèrnance and management
a. Constitution
Home-start Exeter, East and Mid Oevon is registered as a Charilable Comp3ny limiled by guarantee and was sel up by a
Memorandum ofAsso¢ialion on 16 May 2006. The registered charity number 15 1116385.
b. Methods of appointment or electlon of Trustees
The management of the Charity is the responsibility of the Trustees who are elecled and ¢￿0p1ed under Ihe temis of the
MemoRndum ol Association.
. Financlal risk management
The Truslees have assessed the major risks lo which the Charity is exposed, in particular those related lo the operations
and finances of the Chartty, and are satisfied that systems and procedures are in place to mitigale exposur8 to the major
risks.
Statement of Trustees. responslbilities
The Trustees (who a￿ also the directors of the Charity for the Purposes of company lawl are responsible for preparing ihe
Trustees, report and the financial Statements in accordan￿ with applicable law and United Kingdom Accounting Slandards
(United Kingdom Generally Accepled Accounling Practice).
Company law requires the Trustees lo prepare financial statements for each financial . Under company law, the Trustees
musl nol approve the financial statements unless Ihey are satisfied that they give a true and fair view of the slate of affairs
of the Charity and of its incoming resources and application of resources, including its income and expendilufe, for that
period. In preparing these financial slalernenls, the Trustees are required to-
select suitable accounting policies and then apply them consistently.,
observe the methods and principles of the Charilies SORP (FRS 102)-
make judgments and accounling estimates that are reasonable and prudent.,
slate whether applicable UK Accounting Standards {FRS 102) have been followed, subject lo any material
departures disclosed and explained in the financial slalements..
prepale the financial statements on the going concern basis unless it is inappropriate to presume Ihal th8 Charity w511
conts.nue in business.
The Trustees 8re responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's
Ir8nsa¢lions and disclose with reasonable accuracy al any time the financial position of the Charity and enable them lo
ensure that the financi815talement6 comply with the Companies Act 2006. They are also responsible for safeguarding the
assets of the Charity and henGe for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by-
Carter
Chair of Trus
Date=
ees
LE[Iw( LL(
Page 5

HOME-START EXETER, EAST AND MID DEVON
IA company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2024
Independent examlnerfs report to the Trustees of Home•Start Exeter, East and Mid Devon {'the
Charity,
I report to the charity Trusteos on My examination ofthe accounts ofthe Charity for the year erKled 31 March 2024.
Responsibilities and basls of report
As the Trustees of the Charity {and its directors for Ihe purposes of company law) you are responsible for the preparation of
the accounts in accordance with the requirements ofthe Companies Act 2006 {Ihe 2006 ACV).
Havlng satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are
eligible for independent examination, I report in respect of my axamination of the cha￿ty'S accounts carried out under
section 145 of the Charilies Act 2011 Ilhe 2011 Act). In carying out my examination I have followed the Direcdons glven by
the Charity Commission under section 145(5)(bl of the 2011 Act.
Independent examinePs statement
I have completed my examlnation. I confirm that no matters have come to my attention in connection wlth the examlnalion
giving me cause to believe..
accounting record5 were not kept in respect of the Charity as reqUI￿d by sectlon 386 of the 2006 Act; or
the accounts do nol ac¢ord wllh those records. or
the accounts do not compty with the accounting requirements of section 396 of the 2006 Act other than any
requirement that the accounts give a 'lrue and fairf vitsw which is not a matter considered as part of an independent
examlnalion; or
the accounts havo not been prepared in accordance with the methods and principles of the Statement of
Recommended Praclicè for accounting and reporting by charities lapplicable to charities preparing their a¢¢ounls in
acGordance with the Financial Reportrng Standard applicable in the UK and Republic of Ireland IFRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be
drawn in thls report in order to enable a proper understanding of the accounts to be reaGhed.
This report is made solely to the Charitys Trustees, as a body, in accordance wlth Part 4 of the Charities (Accounts and
Reports) Regulations 2008. My work has been undertaken so that I might state to the Charitys Trustees those matters l a
required to stste to them in an Independent examinels report and for no other purpose. To the fullest extent permitted by
law, I do not accept or assume re8pon8ibility to anyone oth8r than the Charity and the Charity's Trustee5 a5 8 body, for my
work or tor this report.
Signed..
Dated. Iz /IL/14
FCA
Laura Waycott
Griffin
Chartered ArKountants
Courtenay House
Pynes Hill
Exetef
EX2 5AZ
Page 6

HOME￿TART EXETER, EAST AND MID DEVON
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted
funds
2024
Restricted
funds
2024
Total
funds
2024
Tot81
funds
2023
Notè
Income from..
Donations and legacies
Charitable activities
Investments
22,384
22,384
157.082
582
19,213
108,365
259
157,082
582
Total Income
22,966
157,082
180,048
127,837
Expendlture on:
Charitable activities
26,695
436,447
163,142
154,493
Total expendlture
26,695
136.447
163,142
154,493
Net (expenditure)lincome
Transfers be￿een funds
(3,729)
(1,249)
20,635
1,249
16,906
(26, 656)
13
Net movement in funds
14,978)
21,884
16,906
(26,656)
Reconciliation of funds:
Total funds brought fonNard
Net movement in funds
40,127
(4,978)
18,275
21,884
58,402
16,906
85,058
(26, 656)
Total funds carried forward
35,149
40,159
75,308
58,402
The Ststement of financial activities incI￿leS all gains and losses recognised in the year.
Thè notes on pages 10 to 23 form part of ihese financiai statements.
Page 7

HOME-START EXETER. EAST AND MID DEVON
(A company limited by guarantee
REGISTERED NUMBER: 05818942
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Note
Fixed assets
Tangible assets
10
414
401
414
401
Current assets
Debtors
Cash at bank and in hand
11
858
79,264
Y,282
62, 2B6
80,122
63,568
Creditons: amounts falling due wtthin one
year
12
15.228)
{5, 567)
Net current assets
74,894
58,001
Totsl assels less current liabrlities
75,308
58, 402
Net assets excluding penslon asset
75,308
58,402
Total net assets
75,308
58,402
Charity funds
Restricted funds
Unrestricted funds
13
13
40,159
35,149
18,275
40, 127
Total funds
75,308
58.402
Page 8

HOME-START EXETER, EAST AND MID DEVON
(A company Itmited by guarantse)
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024
The Charity was enlilled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtsin an audit for the year in question in accordance with section 476 of
Companies Act 20[￿.
The Trustees acknowledge their responslbilities for ￿MplyIng V￿th the requirements of the Act with respect to accountlng
records and preparation of financial statements.
The financial statements have been prepared in accordance with th8 provisions applicable to entities sublect to the small
companies regime.
Tbe
flnancial ststsments
were
approved
and
authowd for
issue
by Ihe
and signed on thelr behalf by..
Trustees
on
LE[IL(LF
M Carter
Chair of Trustees
-JV QuJkn-
The notes on pages 10 to 23 fonn part of these financial stslements.
Page 9

HOME-START EXETER, EAST AND MID DEVON
IA company limlted by guarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
General 5nfomiation
The charity is a company limited by guarantee. domiciled in England and Wales. The members of the
company are the Trustees named on page 1. In the event of the company being wound up, the liability in
respect of the guarantee is limited to £1 per member of the company. The r8gistered office is Exmouth
Busin8ss Centre, 14 Hartley Road, Exmouth, Devon, EX8 2SG.
Accountlng pollcles
2.1 Basls of preparation of flnancial statements
The financial statements have been prepared in accordance with the Charities SORP {FRS 102) -
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Slandard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Home-start Exeter, East and Mid Devon meets the definition of a public benefit entity under FRS
102. Assets and liabilities are initially recognised at historical cost or transaction value unless
otherwise stated in the relevant accounting policy.
2.2 Golng concern
After making appropriate enquiries. the Trustees have a reasonable expectation that the Charity has
adequate resources to continue in operational existence for the foreseeable future. For this reason,
they continue to adopt the going concern basis in preparing the financial statements.
2.3 Income
All income is recognised once the Charty has entitlement to Ihe income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
Where the donated good is a r￿ed asset. it is measured at fair value, unless Ét is imprdctical to
measure this reliably, in which case the cost of the item to the donor should be used. The gain is
recognised as income from donations and a corresponding amount is included in the appropriate
fixed asset class and depreciated over the useful economic life in accordance with the Charity's
accounting policies.
On re￿[pt, donated profe55ional serVI￿S and facilities are recognised on the basis of the value of
the gift to the Charity which is the amount it would have been willing to pay to obtain services or
facilities of equivalent economic benefit on the open market. a corresponding amount is then
recognised in expenditure in the period of receipt.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is
recognised at the time of the donation.
Income tax recoverable in relation to investment income is recognised at the time the investment
income is receivable.
Page 10

HOME4TART EXETER, EAST AND MID DEVON
(A company limited by guarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies (contlnued)
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third party, it is probable that a transfer of economic beneffts will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity- The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly
to that activity. Shared costs which contribute to more than one activty and 5UPPOrt costs which are
not attributable to a single activity are apportioned between those activities on a basis consistent with
the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use.
Expenditure on charitable actrvities is incurred on directly undertaking the actfvities whicli further the
Charivs objectives, as well as any associated support costs.
' All expenditure is inclusive of irrecoverable VAT.
2.6 Interest recelvable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Charity., this is normally upon notification of the interest paid or payable by th8
institution with whom the funds are deposited.
2.6 Tanglble flxed assets and depreciation
Tangible fixed assets costing £100 or more are caprtalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cosL
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
Office equipment
2.7 Debtors
20% Straight-line method
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.8 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 11

HOME-START EXETER, EAST AND MID DEVON
(A company Ilmfted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies (continued
2.9 Liabllltles and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable that a transfer of economic ben&fit will be required in settlement, and Ihe amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the
amount it has received as advanced payments for the goods or seNices it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
2.10 Financial instruments
The Charity onty has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank bans which are subsequently
measured at amortised cost using the effective interest method.
2.11 Penslons
The Charity operates a defined contribution pension scheme and the pension charge represents the
amounts payable by the Charity to the fund in respect of the year.
2.12 Fund accounting
General funds are unrestrided funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charty and which have not been designated for other
purposes.
Restricted funds are funds which are to be used in accordance with specrfic restrictions imposed by
donors or which have been raised by the Charity for particular purp05es. The costs of raising and
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 financial statements.
Investment income. gains and losses are allocated to the appropriate fund.
Page 12

HOME4TART EXETER, EAST AND MID DEVON
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Income from donations and legacles
Unrestricted
funds
2024
Total
funds
2024
Donations
22,384
22.384
Totsl 2024
22,384
22.384
Unresfncted
funds
2023
Total
funds
2023
Donations
19.213
19,213
Income from charltsble actlvlties
Restrlcted
funds
2024
Total
funds
2024
Grants
157,082
157,082
Restncted
funds
2023
Tot81
funds
2023
Grants
108,365
108,365
Page 13

HOME￿TART EXETEI< EAST AND MID DEVON
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Investment income
Unrestricted
funds
2024
Total
funds
2024
Investment income
582
582
Total 2024
582
582
Unrestncfed
funds
2023
Total
funds
2023
Investment income
259
259
Anatysi3 of expendlture by activities
Activities
undertaken
dlrectly
2024
Support
costs
2024
Total
funds
2024
Family Support
145,054
18,088
163,142
Total 2024
145.054
18,088
163,142
AGtivities
undertaken
directly
2023
Support
costs
2023
Total
funds
2023
Family Support
132,312
22,181
154,493
Total 2023
132,312
22,181
154, 493
Page 14

HOME-START EXETER, EAST AND MID DEVON
IA company IlmEted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Analysis of expenditure by activlties (continued)
Anatysis of direct costs
Family
Support
2024
Total
funds
2024
Staff costs
Other
136,398
8,856
136,398
8,656
Total 2024
145,054
145,054
Family
Support
2023
Total
funds
2023
staff costs
other
125,571
6.74q
125,571
6,741
132,312
132,312
Analysis of support costs
Family
Support
2024
Total
funds
2024
Depreciation
Office costs
Propety costs
Legal and professional
other
Govemance costs
129
4,962
8,810
130
2.159
1,898
129
4,962
8,810
130
2,159
1,898
Total 2024
18,088
18,088
Page 15

HOME-START EXETER. EAST AND MID DEVON
(A company limited by guarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Analysis of expenditure by activities Icontlnued)
Analysls of support costs (continued
Family
Support
2023
Tol81
funds
2023
Depreciation
Office costs
Property costs
Legal and professional
Home-start lewy
Other
Governance costs
100
4,052
10,350
955
2,810
1, 395
2,519
4, 052
10,350
955
2,810
1,395
2,519
22,181
22,181
Independent examiner's remunerdtlon
The independent examinerfs remuneration amounts to an indepeNlenl examiner fee of £504 (2023- £4801.
Staff costs
2024
2023
Wages and salaries
Social securty costs
Contribution to defined contribLrtion pension schemes
126,113
117,374
4. 132
4,065
4,837
136,398
125.571
The av&rag8 number of persons employed by the Charity during the year was as follows:
2024
2023
No.
Support workers
Admin and support
Page 16

HOME￿TART EXETER, EAST AND MID DEVON
(A company limited by guarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Staff costs (continued)
No employee received remun8ration amountiry to more than £60,000 in eith8r year.
During the year, remuneration and beneffts re￿IVed by key managamènt personnel was £NIL (2023 - £NIL) as the
charity is belng managed by the Trustee5 who received no remuneration.
Trustees. remuneration and expenses
During the year, no Trustees received any remuneration or otr*r beneffts (2023- £NIL).
During the year ended 31 March 2024, expenses totslling £40 were reimbursed or paid diraclly to 1 Trustee(2023 -
£122 to 1 Truste&l. The expenses related to meeting costs.
10. Tanglble flxed assets
Offlce
oquipment
Cost or valuation
At 1 April 2023
Additions
501
142
At 31 March 2024
643
Depreciation
At 1 April 2023
Charge for the year
100
129
At 31 March 2024
229
Net book value
At 31 March 2024
414
At31 Ma￿h 2023
401
Page 17

HOME4TART EXEfER, EAST AND MID DEVON
(A company limited by guarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
11. Debtors
2024
2023
Due within one year
Prepayments and accrued income
858
1, 282
858
1, 282
12. Credltors: Amounts falllng due wlthln one year
2024
2023
Other taxation and social security
Accruals and deferred income
2,378
2,850
1,987
3,586
5,228
5,567
Page 18

HOME￿TART EXETER. EAST AND MID DEVON
(A company limited by guarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
13. Ststement of funds
statement of funds - current year
Balance at
31 March
2024
Balance at 1
April 2023
Transfers
inlout
Income Expenditure
Unrestricted funds
General funds
Friends of Home-start
38,948
1,179
22,761
205
(26,695)
(1,249
33,765
1,384
40,127
22,966
(26,695
(1,249)
35,149
Restrlcted funds
Henry Smith Charity
Garfield Weston
National Lottery
Action for Children
Tesco
HSUK JLP
David Gibbons Foundation
The Clare Milne Trust
Peers Breathing Space
Awards for all NLCF
Cranbiook Town Council
DCC Growing Communities
DCC Innovation Grant
DCC Localty Budget grants
Hendy Foundation
National Grid Communty
Matters
(1,450)
7.951
3,302
213
3,417
888
3,954
30,900
(19,696)
(7,951)
(62,228)
(450)
13,3171
(950)
(3,907)
(3.399)
(4,790)
(174)
9,754
70,117
11,191
237
100
62
47
1,601
2,710
12.781
1,400
462
5,000
7.500
12,965
1,400
6,000
5,000
(6,538
(5,000)
(950)
(387)
950
500
113
4,475
1,500
(4,475)
{1,500)
Neighbourly Sainsburys Grants
NL Community Org Cosl of
Living Fund
11.736
111,735)
18,275
157,082
(q36,447)
1,249
40,159
Total of funds
58,402
180,048
(163,142)
75.308
Page 19

HOME-START EXETER, EAST AND MID DEVON
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
13. Statement of funds (continued)
Frlènds of Home4tart .' Regular standSng order donatb)ns from members of the Friends group to the specific
bank account.
Henry Smllh Charity :. This grant funds the running costs of Home-start Exeter, East and Mid Devon to be able to
support vulnerable families for three years.
Garfteld Weston :. This funds the salary of stsff. volunteer expenses and room rental to enabla us to increase the
offer of Group support for tsvo years.
Devon Communlty Foundation :. This grant funds supporting faM￿leS wth childr8n under 5 that were placed at a
disadvantage due to the pandemic.
The Natlonal Lottery Communlty Fund '. This grant fijnds the charity running costs to be able to support
vulnerable families in Exeter, East and Mid Devon for three years.
Actlon for Children :_ This grant fund5 the expansion ofour 0-2 mother and baby group, 'Mothers in Mind.,
Te8¢0 :. This funds a contribution to the salary of staff and volunteer expenses, to provide support for famllies who
are struggling in East and Mid Devon for bNo years.
Devon Communltlès Together :. The grant funds salaries and overheads to Increase stsffin9 capacity lo support
familles across Exeler. East and Mid Devon.
Tho Clare Mllne Trust .' The grant Ss a contribution to the ￿$t of employing a volunteer coordinator and group
worker who will ald the service viith supporting adults and ¢hildren with disabilities and special educational needs.
FP Pears :_ The grant funds the costs associated with providing annual safeguardlng training for volunteers.
Exeter County Coun¢ll :. This furKls the salary of stsff and also volunteer expanses to be able lo provid8 SUPPOrt
for families who are struggling in Exeter for years.
Devon County Council :_ This locality grant fvnds our support for families in Cranbrook and 8roadclyst 8r8as.
Davld Glbbons Foundation :_ Thi5 grant funds volunteets to provide support to families in East Devon.
HSUK :. Grant fund supports our groups In Exeter and East Devon.
Pears Breathing Space
A grant towards the costs of a Volunteer Coordinator supporting families, recruiting,
training and supporting volunteers. and facilitating groups.
Cranbrook Town Councll :_ A grant towards the running costs of our weekly groups held in Cranbrook,
Devon County Councll Growing Communltles :_ Grant funding to add value to our established work, in¢lucling
home-visiting and group support. and helpirvJ families to tackle the current cost of living issues and improving
mental health and wellbeing.
Devon County Councll Innovation Grants Scheme
children and young people with additional needs (SEND).
a grant to provide Hom6-Start support to families with
Hendy Foundallon :_ a grant for the purchase of promotional products to raise awareness of our organisation. both
lo families. potential volunteers and potential donor5.
Natlonal Grld Community Matters -_ projed funding to support our vulnerable low-income familie5 who Struggled
with fuellenergy costs, and to provide training for our Volunteer Coordinators and Volunteers.
Neighbourlylsalnsburys Grant
short project ftjnding to support families with frjod and nutrition advice, food
budgeting, recipes and home cooking. and accessing food banks.
Page 20

HOME4TART EXETER, EAST AND MID DEVON
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
13. Statement of funds (contlnued)
Natlonal Lottery Communlty Fund. Cost of Living Fund :. fvnding to cover the additional costs of running the
chanly due to the cost of living crisis
Awards lor All INLCF) :. A grant towards the running costs of our weekty group for Dads.
Statement of funds - prior year
Balan￿ al
31 March
2023
Balance at
1 Apnl 2022
Transfers
in/out
Income Expendilu
Unrestricted funds
General funds
Friends of HoMe￿tart
42.406
5,692
19,092
380
(23,537)
987
{4, 893)
38,948
1,179
48,098
19.472
(23, 537)
(3, 906)
40, 127
B81ance 8t
31 March
2023
Balance at
l Apnj 2022
Transfers
in/out
Income Expenditur8
Restrlcted funds
Henry Smith Charity
Garfield Western
Devon Community fund
Nalional Lottery
Action for Children
Tesco Grants
Devon Communities Together
The Clare Milne Trust
FP Pears
Exeter County Council
Devon County Council
HSUK JLP
David Gibbons Foundation
30,600
12.000
(32.050)
(15.653)
(5,OOOJ
(54,055)
(237)
(2,083)
(3, 856)
(15,000)
(14)
(1, 856)
(1,036)
(112)
(1,450)
7,951
11,604
57,357
450
3,302
213
3,417
2,000
3,856
15,000
14
q,856
36
888
3,954
3.958
36,960
108,365
(130,956)
3,906
18.275
Total of funds
85.058
127,837
{154,493J
58,402
Page 21

HOME￿TART EXETER, EAST AND MID DEVON
(A company limtted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
14. Summary of funds
Summary of funds- currentyear
Balance at
31 March
2024
Balance at 1
Aprll 2023
Transfers
Inlout
Income Expenditure
General funds
Restricted funds
40,127
18,275
22.966
157,082
(26,695)
(136,447)
(1,2491
1,249
35,149
40,159
58,402
180,048
1163,142
75,308
Summary of funds - prior year
Balance at
31 March
2023
Balance 8t
l Apnl 2022
T￿nSferS
in/out
Income Expenditure
General funds
Restricted funds
48,098
36,960
19.472
108,365
(23,537)
(130.956)
(3,908)
3,906
40, 127
18,275
85,058
127,837
{154,493J
58,402
Page 22

HOME4TART EXETEI< EAST AND MID DEVON
(A company1Smited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
15. Analysls of net asset5 belween funds
Analysls of net assets between funds - current period
Unrestricted Restricted
funds
funds
2024
2024
Total
fund5
2024
Tangible fixed assets
Current assets
Creditors due within ¢xÉe year
414
39,963
(5,228)
414
80,122
(5,228)
40,159
Totsl
35,149
40,159
75,308
Analysls of net assets between funds - prior perlod
un￿stricted
funds
2023
Restrlcted
funds
2023
Total
funds
2023
Tangible fixed assets
Current assets
Creditors due within one year
401
45,293
(4567)
401
63.568
(5,567)
18,275
Total
40, 127
18,275
58.402
16. Penslon commltments
The charity operates a defined contribution pension schem8. The assets of the scheme are held
separately from those of the charity in an independentty administered fund. The pension cost charge
represents contributions payable by the charty to the fund and amounted to £4,837 (2023 - £4.065).
Contributions totaling £Nil (2023 £Nil) were payable to the fund at the balance Sheet date and are
included in creditors.
17. Related party transactions
The charity paid for services from Ocean Blue Catering durlng the year totalling £170 (2023- £280>. There were no
amounts outstanding at 31 March 2024. One of the trustees is a director of o￿an Blue Catering who provided food
for a quiz evening.
Page 23