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2021-03-31-accounts

Home-Start Warrington

Charity number 1116515

A Company limited by guarantee number 05563277

Annual Report and Financial Statements

for the year ended 31 March 2021

Home-Start Warrington

Annual Report and Financial Statements

for the year ended 31 March 2021

Contents Page
Trustees' Annual Report 2 to 10
Independent Examiner's Report 11
Statement of financial activities 12
Balance sheet 13
Statement of Cash Flows 14
Notes to the accounts 15 to 22

Prepared by the Greater Merseyside Community Accountancy Service

1

Trustees' report

Home-Start Warrington

Chairs Statement

As ever this Statement is provided in order to review and reflect on the work of Home Start Warrington during the previous year. When I look back on last year’s statement, I find myself reflecting on a year that no one would have ever experienced before nor could have envisaged experiencing looking forward.

I said in last year’s report that how Home Start as a Scheme fared though the unfolding situation would be seen in this year’s report. What has been outstanding throughout the past year has been the resilience and utter dedication of staff, volunteers, and trustees. As each month threw up new challenges and changes so the team met them all head on and continued to support families in the best way possible.

Although a sad time for many, the pandemic touched everyone in one way or another, as a Scheme we continued to be positive and move forward. New ways of working continued to evolve as volunteers and staff supported families, meetings on zoom became the norm ‘You’re on mute’, being the phrase of 2020, IT processes and systems were reviewed and revised. New projects were developed as we were successful with the Dad Matters bid, resulting in welcoming Kelwyn to the Scheme as the Dad Matters Coordinator. We welcomed new Social Work Students on placement to the team. We welcomed three new trustees at the AGM Margaret, Dennis and Mark and then co-opted Karen on to the committee in February. We moved into a new home, after many happy years at The Smile Centre we moved to Fairfield Old School in December where we look forward to developing new ideas and projects. We undertook a Scheme Review resulting in us being able to advertise a new post, that of Senior Coordinator.

During this time, though we have said good-bye to Tara who has been a family support co-ordinator with us for several years. Tara leaves to support family childcare duties. We wish Tara well; she will be missed in the team.

Despite lots of new activities and developments, we have continued to do what we have always done – support families, recruit volunteers, seek funding, ensure that the quality of the service is maintained, worked in partnership, networked, and promoted our work.

I ended last year’s Statement saying, ‘So we end Home Start 2019 – 2020 in a situation of uncertainties unfolding before us, but one thing I do know Home Start Warrington staff, volunteers and trustees will carry on as we have for the past 20+ years supporting families to the best of our abilities.’ Despite everything, I think we can say we have done this and more. However, none of this would have been possible without the dedication of the whole team; staff, volunteers, trustees. Just as important though has been the trust, belief and support given to us by our funders, referrers, partners, friends, and the Families we work with. Thank you seems such a small phrase but on a personal level I cannot thank everyone enough and I know I speak on behalf of all the trustees thank you to everyone who has enabled us to carry on doing what we do best, Because Childhood Can’t Wait.

Gwen Lightfoot Chair Home Start Warrington

2

Trustees' report continued

Home-Start Warrington

Recruitment and appointment of the Trustees

The management of the charity is supervised by the Trustees who report to the charity at the Annual General Meeting, at which the Trustees are elected by the members on a three-yearly rolling programme. Trustees are proposed by the members of the charity. On election trustees are required to sign the Trustee Declaration of Willingness to Act as a Trustee as well as the Home Start UK Code of Conduct and mandatory policies including Safeguarding Children, Confidentiality, Data Protection, Equality & Fairness and Diversity policy. The Trustees have skills in a variety of fields including business, financial, safeguarding and volunteering.

All Trustees give their time voluntarily and received no benefits from the charity.

Trustee induction and training

Prospective trustees are invited to meet with the Chair of Trustees and the Scheme Manager as well as being invited as an observer to a Management Committee meeting. After election, they will be given an induction covering

Organisational Structure

The Trustees generally meet every eight weeks and are responsible for setting the strategic direction and policies

of the charity. During Covid-19, the Board and key staff have met over the Zoom platform bimonthly, which commenced 22[nd] April 2020. The Scheme Manager manages the day-to-day running of the charity and implements the strategy and policies of the charity. Staff report to the Scheme Manager.

The main focus of the work of the charity is delivered through a team of volunteers supported by staff members.

Details of the oganisational structure is listed at the beginning of this document.

Subgroups are set up as required, each having approved Terms of Reference and led by a Trustee. Membership can vary depending on the role of the subgroup and is set down in the Terms of Reference. Recommendations are made to the Management Committee for approval. During 2020 – 2021, the Scheme had three regular subgroups meeting on a six-weekly rota – Quality Assurance & Policy Subgroup, Finance & Fundraising Subgroup, and the HR subgroup. The Operational plan subgroup to review the scheme’s action plan meet a minimum of twice a year.

3

Home-Start Warrington Trustees' report continued

Risk Assessment and Internal Controls

The Board of Trustees have compiled a business plan, which enables it to introduce systems to monitor and control the major strategic business and operational risks that the charity faces each year. An organisational risk assessment is undertaken each year considering various issues and the impact on the organisation e.g., impacts on funding, changes to local government social service provision and future legislative changes, long-term sickness, issues relating to child protection from outside the organisation and inside the organisation, health and safety of staff and volunteers.

The Treasurer provides a Funding Profile to the Committee at each meeting, which highlights the sources, value, and time restrictions on current funding streams. Internal audits are undertaken of various aspect of the work to ensure compliance with Home Start UK’s Quality Assurance and other legal requirements.

Relationship to Home Start UK

Home-Start schemes and Home-Start UK sign an Agreement to protect the distinctive nature of the Home-Start approach and promotes good practice. Home-Start UK sets standards and provides support services to ensure consistent, high quality services.

Home-Start schemes recruit parent volunteers to provide a community-based model of support for families with young children, tailored to the family’s needs. They are locally funded and accountable but comply with the Home-Start governing documents and standards and methods of practice and with the Home-Start quality assurance and monitoring systems.

Policies

Home-Start adheres to approximately 35 policies. These are reviewed in accordance with Home-Start UK guidelines, by the Quality Assurance/Policy subgroup. As a condition of affiliation to Home Start UK, we must adopt the following mandatory documents, The Home-Start Agreement, Standards & Methods of Practice, Memorandum and Articles of Association, Safeguarding Code of Conduct.

Mandatory policies as laid down by Home Start UK include amongst others, Confidentiality, Equality Fairness and Diversity and Safeguarding/Child Protection policy, Data Protection, Problem Solving and Disputes Procedure.

A full list of current polices can be obtained from the Scheme.

As part of the essential polices to be adopted, we have a Financial Management Policy, Investment Policy, and a Reserves policy – it was agreed that we should, as a minimum, aim to hold six months operating reserves in order to cope with any unexpected loss of funding. The Board of Trustees and Staff have actively explored avenues to broaden the range of funding sources – especially those which are unrestricted to secure the income of the charity.

Quality Assurance

The quality of a scheme’s practice is assured by the Home-Start QA System for Schemes, which is a bespoke QA System. It is a mandatory procedure as identified in the Home Start Agreement This robust system is based on a programme of self-assessment against four standards, followed up with a review by Home Start UK Quality Assurance team. It is a process that focuses on the ongoing development and continuous improvement of all practice areas relating to the governance, management, and service delivery of local Home-Start Schemes. Home Start Warrington was last assessed on 7[th] August 2019 and achieved 96%.

4

Trustees' report continued

Home-Start Warrington

Achievements and performance

Ellie Harrison – Chief Executive Officer -

In what was an extraordinary year, Home Start Warrington had many achievements in 2020. The whole staff team moved to home working in a few days and were able to use the existing technology to utilise the Microsoft office package. This meant that all family files could go online stored in a secure cloud and team meetings could take place virtually using Microsoft Teams. Volunteer support to families moved to phone and video calls and families were also given emergency supplies of food and other essentials when required. Without working so closely as a staff team the transition to home working would not have been possible and all the team quickly embraced the new ways of working and continued to communicate and work together well. Team meetings became weekly to ensure all the staff team were aware of new projects and initiatives and to promote ongoing communication and team building.

Emergency funding was gained from Cheshire Community Foundation and Steve Morgan to help support families better with online learning and video calls by giving them tablets and data when needed. Craft bags were given to all families to provide much needed items to keep young children entertained whilst they were isolated at home.

Last summer, when government guidelines allowed, families were able to meet their volunteers in the park and outdoor spaces. With the support of a student social worker, an activity day took place in August to help parents feel less isolated and give them somewhere to go (as a household bubble) with their children.

The use of student social workers to support the work of the scheme proved invaluable throughout the year and following positive feedback from the university, the scheme will continue to offer ongoing placements to BA and MA social work students.

Due to the success of the activity day, it was repeated in September, October, and December -each time with more families attending in their own bubbles but having safe interaction with staff in a covid secure environment at The Old School – where the office is now based making such days easier to manage.

In August, there was a successful bid to HS UK for money to deliver a government loneliness programme. This enabled staff and volunteers to offer extra support by way of buggy walks and dropping off materials for families.

In November, Cheshire Community Foundation Mind Matters application was successful enabling the scheme to be funded for a 12-month Dad Matters Coordinator. Kelwyn Warlow therefore started in February 2021. By becoming part of the Dad Matters network, all Warrington Dads can now access online antenatal classes and support via a closed FaceBook group. Over the forthcoming months, face to face support sessions will be established in Warrington with a “Walk and Talk” group starting in the park next month.

During the Jan – March lockdown, the scheme revised again their online offer to parents and added in cookery sessions with a local charity Fresh Beginnings. Volunteers were also trained by the Story Barn in Liverpool to deliver online story time classes. These were both very successful in connecting parents whilst their young children took part in activities.

All these projects have helped grow the charity and it continue to be well-regarded in Warrington leading to local businesses making some large donations throughout the year – most notably Motion Finance donating £4k at Christmas.

A new way of training volunteers has been introduced this year via online modules, there have been 17 volunteers trained over the year, some initially as telephone befrienders -2 of whom have gone on to become visiting volunteers. Another 6 have been matched with families with 5 currently completing the online course.

Overall, there have been many changes throughout the year, that have often had to take place in short timescales due to the ongoing nature of the pandemic. The staff and trustees have responded brilliantly to all such changes and have continued to support each other and the families incredibly well. All feedback from families has been very good with many stating that they do not know how they would have got through lockdown without our support.

5

Home-Start Warrington

Trustees' report continued

Families referred into the service in the year : -

We received 97 referrals between April 2020 and March 2021 and 213 children were referred. Referrals continue to come from a wide range of sources with Health Visitors accounting for 21% of referrals over the year and Health as a total contributing 31% and local authority 45%. This continues to show the regard the service has, from health professionals, the local authority, and our ongoing partnership. The increase in referrals identified by Home-Start (20 x Internal HS) are where we have identified a need for additional support, when the family requires the services of our trained volunteer person centred counsellor. Another 17 families were identified to have support for Fresh Beginnings online cookery sessions, for Storytime volunteer led story sessions by Zoom and socially distanced one to one buggy walks in the park. In the year, 43% of all families referred were lone parents and 48% reported mental health, as an issue, at referral.

Families supported in the year

Over the year we supported 83 families and 173 children. We have continued to meet our target of having an initial visit with a family within two weeks of referral.

Contribution of the Volunteers

To become a Home-Start Family Support Volunteer, volunteers must be parents and complete the Home-Start course of Preparation, which during the covid-19 pandemic has been an online module course, with the occasional “Zoom” meet with staff. The course content includes, how Home-Start helps families, commitments and boundaries, confidentiality, safeguarding children, children's development and play and equal opportunities.

The volunteers also have a termly support group where they can meet for a coffee and share learning about their volunteering experiences.

Volunteers can be linked to Warrington Voluntary Action, to access Open College Network Credits for their volunteering role. They can also be signposted to college courses to enhance their skills and help them into employment. The Volunteers also have access to free training, such as Safeguarding & Mental Health, with Warrington Borough Council and Warrington Public Health.

By far, the main outcome for volunteers is to boost their self-esteem in being able to give something back to the community and transferring their skills onto other parents, who are encountering difficulties, helping then to be more positive and enjoy the experience of bringing up their children.

Home Start also welcomes the support of volunteers in other roles e.g., fund raising/events. All that is required in these additional volunteer roles is a commitment to support the aims of Home Start Warrington

6

Home-Start Warrington

Trustees' report continued

Quotations from one of our ended families -

“I have found everything brilliant – really liked the WhatsApp and video calls recently and being able to share photos and stuff.”

From a Social Worker: -

“I know that Home-Start provides such invaluable support to the whole family”

Message from Mum of a supported child in December, who had just had a visit from Santa

“Thank you so much she has just come in and hugged me and said “I’m on the good list aren’t I mummy, I love santa” that was so lovely she believed she couldn’t see santa this year! and thank you so much for our lovely food and xmas eve boxes I’m so grateful”

Income April 2020 to March 2021

The chart below shows our income for the year. We received £161,840.59 in total.

2021 2022 targets

There is a revised business plan for 2021-22 that includes the new staffing structure and targets for the year.

  1. To work with more families in need of support during 2020-21 and to increase their confidence to access services post-lockdown including group support.

  2. For the core work to include 2 specialist services for Parent Infant Mental Health and Dad Matters

  3. Home Start Warrington to become better known within the Warrington community to be achieved by raising profile and brand awareness.

  4. Secure post-22 funding for the charity including both corporate and national funding

  5. To ensure accurate and intelligent reporting via Lamplight and HSW quality assurance processes

  6. To increase the diversity of the families accessing the service by recruiting more diverse volunteers that reflect all in our local communities.

7

Home-Start Warrington

Trustees' report continued

Reserves Policy:

It is the policy of the charitable company to maintain unrestricted funds, which are free reserves at a level to cover redundancy provision, lease commitments and, with the approval of the board of trustees, the unrestricted reserves will cover the total running costs of six months to ensure the projects/programmes are to continue if funding becomes unavailable, which will then allow a reasonable time to wind-down projects that we are no longer able to fund as the majority of our projects are annually funded.

At the end of the financial year the unrestricted funds totalled £138,456 less designated funds of £29,500 leaves free reserves of £108,956; The charitable company requires £15,000 for redundancy provision, £4,000 Telephony, £2,500 Office Equipment & £8,000 for IT and £78,375 for six months' runnning costs.

Statement of Directors' responsibilities

Company law requires the directors to prepare financial accounts for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charity for that period. In preparing those financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities 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 financial statements.

prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business;

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board on 2nd August 2021 and signed on behalf of the directors by:

Gwen Lightfoot Chair

8

Reference and Administrative Details

Home-Start Warrington

Charity number 1116515

A Company limited by guarantee number 05563277

The trustees, who are also the directors of the company for the purposes of company law, are pleased to present their report and financial statements together with the independent examiner's report for the year ended 31 March 2021.

Name

Gwen Lightfoot Diane Nicholson Anne Fox Lynda Elwell Anne Bramhall Andrew Tidmarsh Diana Grylls Victoria Glass Mark Bell Dennis Evans Malgorzata Dzioba

Position Dates Chair Resigned 12th October 2020 Vice Chair Resigned 12th October 2020 Treasurer Resigned 12th October 2020 Co-opted 4 Nov 19 Appointed 12th October 2020 Treasurer Appointed 12th October 2020 Appointed 12th October 2020

Company Secretary

Stephanie Scully

Principal Staff

Ellie Harrison Stephanie Scully Lucy Glover Rachel Richards Leanne Smith Tara Shaikh Eva Ross Kelwyn Warlow

CEO and Business Development Officer Office Manager and Company Secretary Business Development Manager Outreach Worker Finance Admin Assistant Family Support Co-ordinator ~ resigned 11th March 2021 Family Support Co-ordinator Dad Matters Co-ordinator ~ appointed 1st February 2021

Method of appointment

Members of the board of trustees, who are the directors for the purpose of company law and trustees for the purpose of charity law who served during the year are set out above. The trustees meet monthly and receive reports from management to manage their charity's affairs.

Registered address

The Old School Fairfield Street Warrington WA1 3AJ

Previous address

The Smile Centre Sandy Lane Longford Warrington WA2 9BX

Bankers

Co-operative Bank plc 1 Balloon Street Manchester M60 4EP

Nationwide Kings Park Road Moulton Park Northampton NN3 6NW

Yorkshire Bank 30 St Vincent Place Glasgow G1 2HL

9

Reference and Administrative Details

Home-Start Warrington

Charity number 1116515

A Company limited by guarantee number 05563277

Governing document

The organisation is a charitable company limited by guarantee, incorporated 14 September 2005, as amended by special resolution dated 20th October 2009 and 17th March 2016. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association.

Objects of the organisation

To safeguard, protect and preserve the good health, both mental and physical of children and parents of children; To prevent cruelty to or maltreatment of children; To relieve sickness, poverty and need amongst children and parents of children; To promote the education of the public in better standards of childcare within the area of Warrington and its environs.

Independent Examiner Jane Williams Greater Merseyside Community Accountancy Service

St Maries Lugsdale Road Widnes WA8 6DB

Approval

This report, which has been prepared in accordance with the provisions in theCompanies Act 2006 relating to small companies, was approved by the trustees on 2nd August 2021 and signed on their behalf by:

Gwen Lightfoot Chair

10

Independent Examiner's report to the trustees of Home-Start Warrington

I report on the accounts of the charity for the year ended 31st March 2021 set out on pages 12 to 22

Respective responsibilities of the Trustees and examiner

The charity's trustees (who are also the directors of the company for the purposes of company law) 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 satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

q examine the accounts under section 145 of the 2011 Act;

q to follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

q state whether particular matters have come to my attention.

Basis of Independent examiner's statement

My examination was carried out in accordance with the general Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

1) which gives me reasonable cause to believe that in any material respect the requirements:

q to keep accounting records in accordance with section 386 of the Companies Act 2006; and

q to prepare accounts which accord with the accounting records and to comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities

have not been met; or

2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Jane Williams MAAT Greater Merseyside Community Accountancy Service St Maries Lugsdale Road Widnes WA8 6DB

2nd August 2021

11

Home-Start Warrington Statement of Financial Activities

(Including Income & Expenditure Account) for the year ended 31 March 2021

Notes
2021
Unrestricted
funds
£
Income from:
Income from donations
(4)
5,579
Income from charitable activities
(5)
17,769
Other incoming resources
(6)
145
Bank interest
384
Total incoming resources
23,877
Resources expended
Charitable activities
(7)
24,375
Net incoming / (outgoing) resources
(498)
Transfers between funds
100
Net movement in funds
(398)
Reconciliation of funds
Total funds as at 01 April 2020
138,863
Total funds as at 31 March 2021
(15)
138,465		 2021
Restricted
funds
£
-
138,968
-
-
138,968
132,375
6,593
(100)
6,493
13,648
20,141		 2021
Total
funds
£
5,579
156,737
145
384
162,845
156,750
6,095
-
6,095
152,511
158,606		 2020
Total
funds
£
5,108
140,406
1,455
845
147,814
138,184
9,630
-
9,630
142,881
152,511

The above statement includes all gains and loses recognised during the year. All activities are regarded as continuing.

Comparative figures for the previous year by fund type are shown in Note 15. The Notes on pages 15 to 22 form an integral part of these accounts.

12

Home-Start Warrington

Charity number 1116515

A Company limited by guarantee number 05563277 Balance sheet

as at 31 March 2021

2021
Unrestricted
Fixed Assets
£
Tangible Assets
(10)
-
Total fixed assets
-
Current Assets
Debtors and prepayments
(11)
150
Cash at bank and in hand
(12)
138,315
Total current assets
138,465
Current liabilities:
amounts falling due within one year
Creditors (due within one year)
(13)
-
Total current liabilities
-
Net Assets
138,465
Funds of the charity
Restricted Funds
-
Designated Funds
-
Unrestricted funds
108,965
Total Funds
(15)
108,965		 2021
Restricted
£
-
-
-
20,141
20,141
-
-
20,141
20,141
29,500
-
49,641		 2021
Total
£
-
-
150
158,456
158,606
-
-
158,606
20,141
29,500
108,965
158,606		 2020
Total
£
-
-
-
152,510
152,510
-
-
152,510
13,648
0
138,863
152,511

The trustees (who are also the directors of the company for the purposes of company law) confirm that for the year ended 31 March 2021

the company was entitled to exemption from audit under section 477 of the Companies Act 2006, and

the members have not required the company to obtain an audit of its accounts for the year in question in . accordance with section 476 of the Act

the trustees acknowledge their responsiblities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts

The notes on pages 9 to 16 form an integral part of these accounts.

These accounts, which have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies, were approved by the trustees on 2nd August 2021 and signed on their behalf by:

Dennis Evans Director / Trustee

13

Home-Start Warrington STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 March 2021

2021
Unrestricted
Cash flows from operating activities:
£
Net income/(expenditure) per SOFA
6,095
Investment income
384
(Increase)/decrease in debtors
(11)
(149)
Increase/(decrease) in creditors
(13)
-
6,330
Cash flows from investing activities
Investment income
(384)
Net increase/(decrease) in cash:
5,946
Total cash as at 01 April 2020
152,510
Total cash as at 31 March 2021
158,456		 2020
Restricted
£
9,630
845
-
-
10,475
(845)
9,630
142,880
152,510

The notes on pages 15 to 22 form an integral part of these accounts.

14

Home-Start Warrington

Notes to the accounts

for the year ended 31 March 2021

1 Basis of preparation

These accounts (financial statements) have been prepared under the historical cost convention,

2 Accounting Policies

2.1 Fund accounting

(a) Unrestricted funds are those that can be expended at the discretion of the trustees in the furtherance of the objects of the charity.

(b) Restricted funds are those that may only be used for specific purposes. Restrictions arise when specified by the donor, or when funds are raised for specific purposes.

(c) The purposes of the funds are shown in Note 7a.

2.2 Income

(a) Income is recognised and included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the income; receipt is probable; and the monetary value can be measured with sufficient reliability.

(b) Where income has related expenditure (e.g. project activities), the income and related expenditure are reported gross in the SOFA.

(c) Bank interest is recognised when credited to the account.

(e) Income, which is subject to conditions that the charity has yet to fulfil, or which is specifically for use in a future accounting period, is treated as deferred income.

2.3 Expenditure and liabilities

(b) The charity is not registered for VAT, thus all costs are shown inclusive of VAT charged.

(c) Liabilities are recognised as soon as there is a legal or constructive obligation to pay out resources.

(d) Governance costs include the costs of preparation and examination of the statutory accounts, the cost of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.

15

Home-Start Warrington

Notes to the accounts

for the year ended 31 March 2021

2.4 Tangible Fixed Assets

(a) Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £250. They are valued at cost or, if gifted, at their value on receipt.

Rates of depreciation Building Improvements: 20% straight line basis to nil Fixtures and fittings: 15% straight line basis to nil Equipment: 20% straight line basis to nil

2.5 Debtors

(a) Debtors are recognised at the settlement amount due.

(b) Prepayments are valued at the amount prepaid.

2.6 Cash

(a) Cash comprises bank deposits repayable on demand and any short-term highly liquid investments with a maturity date of three months or less from the date of acquisition or opening of the deposit or similar account.

2.7 Creditors

(a) Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount, usually the invoice amount.

2.8 Taxation

The charity is not liable to income tax or capital gains tax on its charitable activities.

3 Transactions with trustees and related parties

No trustees received any remuneration or expenses during the accounting period.

Owing to the nature of the charity's activities and the composition of the board of trustees (being drawn from local statutory and voluntary organisation), it is inevitable that transactions will take place with organisations in which a trustee may have an interest. All transactions in which a trustee may have an interest are conducted at arm's length and in accordance with the charity's financial regulations and expenditure procedures. No transactions were indentified which should be disclosed under FRS 102.

16

Home-Start Warrington

Notes to the accounts

for the year ended 31 March 2021

4
Income from donations
Fundraising Income
5
Income from charitable activities
Warrington Public Health
National Lottery
Cheshire Community Foundation
Garfield Weston
Cheshire CC Older People's Forum
Homestart UK Covid Fund
John Lewis
Loneliness Fund
The Morgan Fdtn
Torus Foundation
Donations
6
Other Incoming resources from
charitable activities
Repayment of family loans
Gift Aid
Miscellaneous		 Unrestricted
funds
£
5,579
5,579
2021
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-
17,769
17,769
Unrestricted
funds
£
-
145
-
145		 Restricted
funds
£
-
-
2021
Restricted
funds
£
23,444
65,000
31,657
-
-
500
3,960
10,000
4,157
250
-
138,968
Restricted
funds
£
-
-
-
-		 Total
funds
£
5,579
5,579
2021
Total
funds
£
23,444
65,000
31,657
-
-
500
3,960
10,000
4,157
250
17,769
156,737
Total
funds
£
-
145
-
145		 Total
funds
£
5,108
5,108
2020
Total
funds
£
23,444
70,000
20,000
10,000
3,400
-
-
-
-
-
13,562
140,406
Total
funds
£
154
1,001
300
1,455

17

Home-Start Warrington

Notes to the accounts

for the year ended 31 March 2021

7 Expenditure of charitable activities

2021
Unrestricted
funds
Direct Costs
£
Salaries and NICs
(3)
22,892
Payroll costs
-
Staff Expenses
71
Rent & Rates
-
Postage, stationery and telephone
-
Office Expenses
706
Insurance
-
Publicity
-
Professional fees
-
Training
-
Volunteer's Expense
37
Family fund and activities
669
Fees & Subscriptions
-
Governance Costs
(8)
-
Total resources expended
24,375		 2021
Unrestricted
funds
Direct Costs
£
Salaries and NICs
(3)
22,892
Payroll costs
-
Staff Expenses
71
Rent & Rates
-
Postage, stationery and telephone
-
Office Expenses
706
Insurance
-
Publicity
-
Professional fees
-
Training
-
Volunteer's Expense
37
Family fund and activities
669
Fees & Subscriptions
-
Governance Costs
(8)
-
Total resources expended
24,375		 2021
Restricted
funds		 2021
Total
funds		 2020
Total
funds
£
22,892
-
71
-
-
706
-
-
-
-
37
669
-
-
24,375		 £
96,408
673
1,478
-
-
11,589
1,023
38
2,693
4,344
619
8,916
4,228
366
132,375		 £
119,300
673
1,549
-
-
12,295
1,023
38
2,693
4,344
656
9,585
4,228
366
156,750		 £
113,938
321
1,762
2,500
1,722
3,957
882
286
2,029
395
2,305
7,316
138
633
138,184

18

Home-Start Warrington

Notes to the accounts

for the year ended 31 March 2021

7a Restricted funds summary
Warrington BC: Public Health
National Lottery
Support a family
Cheshire Community F'd'tn
Cheshire Community F'd'tn
Cheshire Community F'd'tn
Garfield Weston
Homestart UK Covid Fund
John Lewis
Loneliness Fund
The Morgan Fdtn
Torus Foundation		 Balance b/f
£
-
-
4,800
-
-
-
8,848
-
-
-
-
-
13,648		 Incoming
£
23,444
65,000
-
4,157
15,000
12,500
-
500
3,960
10,000
4,157
250
138,968		 Outgoing
£
23,444
64,900
-
4,157
4,526
12,500
8,034
-
657
10,000
4,157
-
132,375		 Transfers
£
-
(100)
-
-
-
-
-
-
-
-
-
-
(100)		 Balance c/f
£
-
-
4,800
-
10,474
-
814
500
3,303
-
-
250
20,141

Purpose of restricted funds

Cheshire Community Foundation contribute towards our ongoing operating costs

Warrington Borough Council Public Health provide funding to cover staff and office costs

8
Governance Costs
Independent Examiners' fee
Administration
Trustee Travel
Trustee Training
9
Staff costs and numbers
Gross salaries
Social security costs
Pensions		 2021
£
315
13
38
-
366
2021
£
112,687
3,618
2,994
119,300		 2020
£
315
13
172
133
633
2020
£
108,591
2,531
2,816
113,938

No employee earned £60,000 per annum or more in the current accounting period The average number of employees during the year was 4.7 FTE (2019: 4.7)

The charity operates defined contribution pension schemes in respect of its employees. These contributions are made to externally administered pension schemes. The pension cost represents the contributions payable by the organisation to the fund.

19

Home-Start Warrington

Notes to the accounts

for the year ended 31 March 2021

10
11
12
**13 **		 Tangible assets
Cost
At 1 April 2020
Additions
At 31 March 2021
Depreciation
At 1 April 2020
Charge for year
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020
Debtors and prepayments
Debtors
Prepayments
Cash at bank and in hand
Community Directplus account
Instant Saver Account
Yorkshire Bank
Cash in hand
Creditors and accruals
Creditors
Accruals		 Fixtures &
Computers &
Fittings
Equipment
£
£
733
7,976
-
-
733
7,976
733
7,976
-
-
733
7,976
-
-
-
-
2021
£
150
-
150
2021
£
53,923
71,884
32,371
278
158,456
2021
£
-
-
-		 Total
£
8,709
-
8,709
8,709
-
8,709
-
-
2020
£
-
-
-
2020
£
48,507
71,884
31,987
133
152,510
2020
£
-
-
-

20

Home-Start Warrington

Notes to the accounts

for the year ended 31 March 2021

14 Analaysis of Charitable Activities
Notes
Salaries and NICs
(4a)
Payroll costs
Staff Expenses
Rent & Rates
Postage, stationery and telephone
Office Expenses
Insurance
Travel and transport
Publicity
Professional fees
Training
Volunteer's Expense
Family fund and activities
Equipment, books and publications
Fees & Subscriptions
Governance Costs		 Restricted funds
WBC ~
Public
Health
Cheshire
Com
F'd'tion
Dad
~~Matters~~
£
£
15,315
626
166
-
98
-
-
-
-
-
1,152
3,900
-
-
-
-
-
-
1,546
-
4,080
-
72
-
382
-
-
-
633
-
-
-
23,444
4,526		 Cheshire
Com
F'd'tion
£
700
-
419
-
-
215
-
-
-
-
250
-
2,573
-
-
-
4,157		 Cheshire
Com
F'd'tion
£
11,333
132
84
-
-
457
224
-
-
-
38
191
28
-
-
13
12,500		 National
Lottery
RC
£
53,534
264
673
-
-
4,254
799
-
-
382
267
394
458
-
3,560
315
64,900		 Garfield
Weston
£
4,744
-
115
-
-
1,464
-
-
38
876
67
-
695
-
35
-
8,034		 John
Lewis
£
-
-
-
-
-
-
-
-
-
-
-
-
657
-
-
-
657		 Loneline
ss Fund
£
8,142
-
88
-
-
14
-
-
-
-
-
-
1,756
-
-
-
10,000		 Morgan
Fdtn
£
2,014
-
1
-
-
133
-
-
-
-
-
-
2,009
-
-
-
4,157		 Total 2021
£
96,408
562
1,478
-
-
11,589
1,023
-
38
2,804
4,702
657
8,558
-
4,228
328
132,375

21

Home-Start Warrington

Comparative Statement of Financial Activities (Including Income & Expenditure Account) for the year ended 31 March 2021

15 Comparative income and expenditure by fund type

Income from:
Income from donations
Income from charitable activities
Other incoming resources
Bank interest
Total incoming resources
Expenditure on:
Charitable activities
Net incoming / (outgoing) resources
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds as at 01 April 2020
Total funds as at 31 March 2021		 2021
£
5,579
17,769
145
384
23,877
24,375
(498)
100
(398)
138,862
138,464
Unrestricted		 2020
£
5,108
13,562
1,455
845
20,970
20,189
781
-
781
138,081
138,862
Funds		 2021
2020
£
£
-
-
138,968
126,844
-
-
-
-
138,968
126,844
132,375
117,995
6,593
8,849
(100)
-
6,493
8,849
13,648
4,799
20,141
13,648
Restricted Funds		 2021
2020
£
£
-
-
138,968
126,844
-
-
-
-
138,968
126,844
132,375
117,995
6,593
8,849
(100)
-
6,493
8,849
13,648
4,799
20,141
13,648
Restricted Funds
126,844
117,995
8,849
-
8,849
4,799
13,648

22