ME
STIRT
Warrington
& Cheshire
Annual Report
2023-24
## **Trustees’ Report**
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Name Position Dates
Anne Cleminson Chair Co Opted 24 July 2023/Elected 27 November 2023
Chair 28 Nov 2022 – 27 Nov 2023/
Gwen Lightfoot Vice -Chair Elected as Vice Chair 27th November 2023
Andy Clare Trustee/Temporary Treasurer Elected 27th November 2022
Anne Fox Trustee Vice Chair 28 November 2022 – 27 November 2023
Jim Billington Trustee Elected 22 November 2021
Anne Bramhall Trustee Re-Elected 27th November 2023
Mark Bell Trustee Re-Elected 27th November 2023
Matthew Carey Trustee Appointed 27th November 2023
David McNicholl Trustee Appointed 27th November 2023
Elected 27th November 2023,
Debra Cragg Trustee
Resigned 25th March 2024
Diana Grylls Trustee Resigned 27th November 2023
Victoria Glass Trustee Resigned 27th November 2023
Karen Rylance Trustee Resigned 27th November 2023
Paula Durao Treasurer Resigned 27th November 2023
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## **Company Secretary** Louise Moran
## **Principal Staff**
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Name Position
Ellie Harrison CEO
Louise Moran
Office Administrator and Company Secretary
Lucy Glover Business Development Manager
Carragh Garrity Family Services Manager
Rachel Richards Outreach Worker
Leanne Smith Funding and Finance Administrator
Eva Ross Family Support Coordinator
Amanda Wood Family Activities Coordinator
Josie Harrison Dad Matters Coordinator
Alexis Draper Family Support Coordinator – started October 2023
Elizabeth Kemp Family Support Coordinator/Babyzone Ops Officer – started March 2023
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**Method of Appointment** Trustees are elected by the members at the annual general meeting (AGM)
**Registered Address** The Old School, Fairfield Street, Warrington, WA1 3AJ
## **Bankers**
**Co-operative Bank p.l.c.** 1 Balloon Street, Manchester, M60 4EP **Nationwide** Kings Park Road, Moulton Park, Northampton, NN3 6NW **Yorkshire Bank** 30 St Vincent Place, Glasgow, G1 2HL
## **Independent Examiner**
Jane Williams MAAT
**Greater Merseyside Community Accountancy Service** St Marie’s, Lugsdale Road, Widnes, WA8 6DB
**The Trustees of Home Start Warrington, who are also the Directors of the organisation, present their report and audited financial statement for the year ending 31st March 2023**
**02** Trustees’ Report
## **Chair’s Statement**
## **Relationship to Home-Start UK**
Local Home-Start Schemes belong to a federation of HomeStarts overseen by Home-Start UK (HSUK).
A requirement of a federated Home-Start is to agree to sign up to the following documents:
**Home-Start Agreement:** the legal agreement to be signed by the chairperson of each local Home-Start and Home-Start UK, establishing requirements and responsibilities for each party and confirming the membership of the individual Home-Start.
**Home-Start Brand Licence:** the legal requirements on the use and protection of our brand, assets and intellectual property.
**Home-Start Handbook:** a guide to responsibilities, standards and practice and the detail of mandatory requirements.
**Problem Solving and Dispute Resolution:** the procedure for addressing and resolving problems and disputes.
## **Policies**
We have a variety of policies covering many aspects of the organisations operations and functions. These are reviewed in accordance with Home-Start UK guidelines, by the relevant committee or the board of trustees itself (see Terms of Reference).
As a condition of affiliation to Home-Start UK, we must adopt the following mandatory documents and policies: Safeguarding Code of Conduct, Safeguarding Checklist, Confidentiality Policy, Equality, Fairness and Diversity and Safeguarding and Protecting Children Policy, GDPR/ Data Protection, Looking after Children in the Absence of Parents, Safeguarding and Protecting Adults, Conflict of Interest, Safer Selection and Recruitment of Staff Policy, Staff Supervision and Appraisal Policy, Recruitment Supervision and Management of Volunteers, Complaints Policy, and Whistleblowing Policy. Home-Start UK also recommends a number of “essential” policies, and we have adopted several of these optional policies that meet the needs of the scheme and help in the management of key risk areas, e.g. Financial Management Policy, Investment Policy.
## **Quality Assurance**
The quality of a scheme’s practice is assured by the HomeStart Quality Assurance (QA) System for Schemes – a bespoke QA system. 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 August 2019 and achieved 96%. We undertake a number of internal audits throughout the year to ensure we remain compliant with the defined standards of the HSUK QA system.
Chair’s Statement **03**
## **Chair’s Statement**
t is with great pride that I write this statement at the end of my first year **I** as Chair of Trustees. The year 2023–2024 is one that I look back on in awe and appreciation of the difference a dedicated team of staff and a small army of volunteers can achieve in this world when they collectively choose the values of “Accountability, Integrity and Excellence” as their mantra and motivation.
In 2023 we set our strategy for the next three years with the aim of: ensuring our long-term sustainability, enhancing systems of governance to provide assurance of organisational quality, growing and diversifying our offer whilst maintaining services that add value to families, and championing the needs of families.
volunteers being awarded “Home Visitor of the Year” by Home-Start UK at their Volunteer Awards in January 2024, in recognition of always going above and beyond to support her family. Two more of our volunteers were also recognised with “extra applause” awards in the Trustee and Group Volunteer categories. This level of recognition across all our areas of service delivery is public testament to just how extraordinary our volunteers really are.
We have consistently delivered in each of these areas, including the development of a new finance and fundraising strategy that outlines our plans for diversifying fundraising, as some of our long-term grant and funding streams draw to a conclusion in the coming year. Whilst we constantly try to predict our charitable income in a world of funding uncertainty, one thing we are sure about is that our amazing funders and supporters in 2023–2024 have enabled us to continue to provide our services and empower families to make their children’s future just that little bit less uncertain.
The difference our staff and volunteers make to our families **“Home-Start** is immensely difficult to measure, as the impact is **understands their** on so many levels and with **children’s needs well,** every member of the family. However, evidence shows **with staff and volunteers** that in 2023–2024 our **demonstrating patience,** growing range of drop-in **flexibility, and a genuine** groups, the Puddle Project, Wild Tots, Singing Mamas **interest in each child’s** and one-to-one home visits **well-being.”** are meaningfully changing lives with families, reporting that “Home-Start understands their children’s needs well, with staff and volunteers demonstrating patience, flexibility, and a genuine interest in each child’s well-being.” In addition, families indicate that their children have benefitted significantly from Home-Start’s support, with the reported benefits including improved social interaction, developmental progress and emotional support (allowing children to feel secure and comfortable).
We recognise that, for us, sustainability also means having enough people with the appropriate skills to deliver our services. In 2023–2024 we have continued to successfully recruit and retain volunteers, even within the context of a national volunteer shortage. This is, in part, a result of volunteers believing in the importance and value of our service, but it is also a result of the excellent training and support we provide. Our striving for excellence in this area will continue following the launch our new Volunteer Strategy in 2024.
This approach to whole-family support has continued in 2023–2024 with our not only securing continued funding for our Dad Matters coordinator in Warrington but expanding our service for a coordinator in Halton too. Our range of support has continued through outreach services in hospitals, New Dad workshops, and Dad Matters Meet-Ups.
Whilst we have always known our volunteers are superstars, it was wonderful to see one of our
**04** Chair’s Statement
Our efforts for service growth and diversification in 2023–2024 have also resulted in the establishment of a (Home-Start) Parent-Infant Mental Health Outreach Service at the Living Well Hub in Warrington Town Centre. Being a partner provider in this service means we can provide useful interventions for parents at the very start of their parenting journey and also signpost families to the wider range of support groups and services that we provide, and the service is proving to be another invaluable support and safety net.
Our reputation for excellence also resulted in us being awarded the contract for the provision of the first Babyzone service outside London in 2023–2024. Providing a safe and welcoming space for parents and their babies and toddlers to play, learn and connect with other families, we had positive contact with over 120 families in just the first month of its being launched in March 2024. Again, our experience and expertise in providing this service mean that we have been able to identify and signpost families that need our wider services and support. This has been one of our first strategic service partnerships and one which we will learn from in the development of future services.
Finally I need to acknowledge that there will have been many more possible occasions for celebration over the last 12 months that I don’t even know about – maybe a mum that found the nerve to walk through the door of a new group and ask for help; maybe a dad that just came for a walk and talk with another new dad and suddenly didn’t feel so isolated; maybe a child gained the confidence to leave their parent’s side during a playgroup and started to learn the value of relationships with others. For each of those possibilities I must thank our amazing staff, volunteers, trustees, funders and partners for the essential role each of you play in making them a reality. This year, all of you have given a child the chance of a best start, because childhood cannot wait.
° **“Our** e ° **reputation for excellence also resulted in us being awarded the contract for the provision of the** ° **first Babyzone service outside London in 2023–2024.”**
## **Anne Cleminson**
Chair Home-Start Warrington and Cheshire (HSWC)
Chair’s Statement **05**
## **Recruitment and Appointment of the Trustees**
The management of the charity is supervised by the trustees who report to the charity at the AGM. Trustees are proposed and elected by members of the charity on a three-yearly rolling programme at the AGM.
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, the Home-Start Warrington and Cheshire
Code of Conduct for Trustees and mandatory policies including Safeguarding Children, Confidentiality, Data Protection, Equality & Fairness and Diversity Policies.
The trustees have skills in a variety of fields including governance, business, finance, safeguarding and education. All trustees give their time voluntarily and receive no benefits from the charity.
## **Trustee Induction and Training**
Prospective trustees complete an expression of interest and then meet with trustees for an informal discussion. If after this process they want to proceed, following receipt of references and DBS, they are then invited to observe a board meeting. If they want to continue, they will then be invited to be elected at the AGM. After election, they will be given an induction covering:
Duties of committee members including presentation of the relevant Charity Commission guidance regarding the duties of trustees.
Explanation and presentation of the governing instrument
Presentation of current and projected financial position
Explanation of all significant projects within the charity
Presentation of the activities of the charity and how it is organised, structured and staffed
Details of Home-Start UK trustee Induction training
Mandatory training Refresher training
Ongoing, updating and skills development training is also available.
**06** Trustee Recruitment
## **Organisational Structure**
The board of trustees meets every 8 weeks at the charity’s offices. The board is responsible for setting strategic direction, financial governance and holding management to account. The board of trustees has identified lead trustee roles for those areas which are statutory requirements or which are considered a specific priority of the charity and include safeguarding, health and safety, data protection and a treasurer.
The CEO manages the day-to-day running of the charity and implements the strategy and policies of the charity. The work of the charity is delivered either through a team of volunteers supported by staff members or directly by staff with volunteers in support roles.
For the year 2023–2024 the board of trustees established the following governance arrangements:
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Board of
Trustees
HR Finance
Committee Committee
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Committees of the boards meet every 8 weeks, are chaired by trustees and have terms of reference approved by the board. Membership set in the terms of reference varies depending on the role of the committee. The board of trustees delegates authority to the committee to:
- a. make recommendations to the board of trustees.
- b. develop and ratify policies in accordance with the scheme of delegation.
- c. monitor and hold to account.
- d. identify and escalate to the board of trustees key issues and risks including those related to delivery of the business plan.
The board of trustees also delegates decisions that are not of a significant nature. In practice, what is significant will depend upon the judgement of members, but the committee must refer the following types of issues to the board of trustees. Any issues which:
- i) change or conflict with the charity’s vision/ strategy/aims.
- ii) contravene HSWC policy, HSUK policy, government policy.
- iii) have significant revenue implications beyond the existing budget.
- iv) are likely to arouse significant public or media interest.
## **Risk Assessment and Internal Controls**
The board and its committees receive regular assurance reports related to the delivery of its services, the staff, the organisational strategy and business plan and financial performance. The board and its committees also monitor compliance with policies and procedures which are key mechanisms for internal control.
The board develops an annual business plan based on an assessment of the major strategic business and operational risks that the charity faces for the year, e.g. changes to funding streams, changes by local government, legislative changes, external and internal issues relating to child protection, health and safety. The business plan outlines the
development of the necessary systems, processes and internal controls for the coming year that will contribute to the management of the identified risks. Progress with delivery of the plan is monitored at each board meeting.
The treasurer, supported by the business development manager, provides a funding profile to the board of trustees at each meeting which highlights the sources, value and time restrictions on current funding streams.
Internal audits are undertaken on various aspects of the organisation and its services to ensure compliance with Home-Start UK’s QA and other legal requirements.
## **Achievements and Performance**
SWC had another transformative year of growth in 2023–2024 whilst continuing to provide an excellent service to our families.
Our biggest project of the year, Babyzone, opened its doors on 7 March at Warrington Youth Zone. We welcomed over 100 families in the first 3 weeks. They have taken part in free baby and toddler classes that include Baby Sensory, Toddler Sense, Gym Tots, Caterpillar Music and Story Stitchers. This has raised the profile of our service in Warrington and helped to deliver services under one roof in partnership with health, the voluntary sector and statutory provision for early years.
we have started two new groups in the area, at Wharton Children’s Centre in Winsford and Wild Tots in Northwich. The groups are targeted at our existing families, as they have asked for more groups in their community. Our outreach worker continues to support four families on a regular basis, enabling parents to access local groups and appointments.
Our groups have flourished throughout the year. We now have access to our own minibus, which was donated by the Steve Morgan Foundation and which we share with Burtonwood Community Bus. This has been hugely beneficial to families accessing the Puddle Project on a Monday, which only works due to our team of dedicated volunteer drivers and chaperones that can transport the families to the weekly outdoor playgroup session.
Our one-to-one home-visiting service is still an option for families, and whilst the groups are popular, some of our families still need that individual oneto-one support from a volunteer or our outreach worker before they can build their confidence to access groups. Often our volunteers will go with the family to a group to help to empower them to continue this habit after we are no longer involved.
**“Our outreach worker continues to support four families on a regular basis, enabling parents to access local groups and appointments.”**
Singing Mamas continues to be a very successful group for mums who attend every Thursday afternoon at the Old School. Our mums have spoken about how the singing group has a very positive impact on their well-being.
Our Dad Matters service, despite a current funding gap, has supported over 20 dads on a one-to-one basis and we have met over 300 dads during our outreach hospital visits.
We have built on our expansion into Northwich and Winsford and have several long-standing volunteer matches in that area. As well as this
**Ellie Harrison** Chief Executive Officer
**08** Achievements and Performance
## **Families Referred to the Service in the Year**
We received referrals between April 2023 and March 2024 which is the same as last financial year. However, in addition to this we have also seen families at our new Babyzone project riYo7) r1Y3 13) and spoken to riY3\5, Dads at Warrington Hospital as part of our Dad Matters offer. Out of the 197 referrals, families went on to receive direct support via volunteers or groups. 000
## **Contribution of the Volunteers**
o become a Home-Start family support volunteer, volunteers are safely **T** recruited, and once references and DBS are confirmed and they have had an informal chat with a coordinator, they are invited to complete the preparation course.
This is online training which has recently been published by Home-Start UK. Alongside the online course there is a face-to-face presentation which is delivered by the coordinators. This gives the participants the opportunity to meet other volunteers at the beginning of the course, the middle of the course and at the end. It also provides space for participants to discuss issues such as safeguarding and confidentiality. The online and face-to-face 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. This included a September lunch with presentations from the Puddle Project. A Christmas lunch and awards
ceremony and a spring coffee morning with training events were planned at that session for the rest of the year. They have included paediatric first aid training and more training around autism awareness. Volunteers have also been offered other opportunities within the organisation to enhance their skills, such as those of mini bus driver, chaperone and playgroup assistant. More training will be offered in the next financial year to strengthen those roles.
Our volunteers are regularly asked for feedback, and they talk about how rewarding they find the role of supporting and empowering families to make a positive difference to them and the lives of their young children.
Home-Start also welcomes the support of volunteers in other roles, e.g. fundraising events, such as curry nights, and Christmas Big Give events.
Contribution of the Volunteers **09** O
## **Statement of Financial Activities for the Year Ended 31 March 2024**
## **(Including income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|
**of Total Recognised Gains and Losses)**||||||
|---|---|---|---|---|---|
||**Unrestricted**||**Restricted**||**Total**|
||**funds**||**funds**||**2024**|
||**£**||**£**||**£**|
|**Income and Endowments from:**||||||
|Donations and legacies|11,473||273,576||285,049|
|Investment income|1,354||-||1,354|
|Total income|12,827||273,576||286,403|
|**Expenditure on:**||||||
|Charitable activities|(77,786)||(232,622)||(310,408)|
|Total expenditure|(77,786)||(232,622)||(310,408)|
|Net (expenditure)/income|(64,959)||40,954||(24,005)|
|Transfers between funds|20,000||(20,000)||-|
|Net movement in funds|(44,959)||20,954||(24,005)|
|**Reconciliation of funds**||||||
|Total funds brought forward|49,110||59,594||108,704|
|Total funds carried forward|4,151||80,548||84,699|
||**Unrestricted**||**Restricted**||**Total**|
||**funds**||**funds**||**2023**|
||**£**||**£**||**£**|
|**Income and Endowments from:**||||||
|Donations and legacies|27,436||211,007||238,443|
|Investment income|600||-||600|
|Total income|28,036||211,007||239,043|
|**Expenditure on:**||||||
|Charitable activities|(77,780)||(197,725)||(275,505)|
|Total expenditure|(77,780)||(197,725)||(275,505)|
|Net (expenditure)/income|(49,744)||13,282||(36,462)|
|Transfers between funds|4,911||(4,911)||-|
|Net movement in funds|(44,833)||8,371||(36,462)|
|**Reconciliation of funds**||||||
|Total funds brought forward|93,943||51,223||145,166|
|Total funds carried forward|49,110||59,594||108,704|
**The full accounts can be found on the charity commission website and companies house website**
**10** Statement of Financial Activities
**Income and Expenditure** a’ din di’ din a a dn
## **Income comparison for 2023 and 2024**
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£239,043
£286,403
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**Expenditure comparison for 2023 and 2024**
This year we saw a notable increase in total income, reaching £286403 compared to £239043 the previous year. The majority of our overall income continues to come from trusts and foundations which reflects our strong community support.
Looking ahead, our primary goal is to bolster financial sustainability by enhancing funding strategies to balance income and expenditure. Engaging more diverse funding sources and managing costs remain our key strategic actions to ensure longterm resilience and effective service delivery in our communities.
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£275,505
£310,408
2023 2024
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Income and Expenditure 11
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## **2024 - 2025 Targets**
## **3.** Maintaining Our Services
There is a revised business plan for 2024–2025.
although we see the value of expanding our offer to families, we know we need to maintain the quality of the services we already provide, as they are essential to our existing families.
## **1.** Values
HSWC have a strong set of positive values that strongly influence the way we work together and how we deliver our services.
**2.** Growth & Diversity
we recognise the value of the services we deliver but know there is so much more we could do through the development of new services across a wider geographical area.
## **4.** Quality Assurance
we know we do a good job, because our families tell us, but we need to develop systems that enable us to routinely monitor the quality of our services as well as all other aspects of our organisation.
## **5.** Increasing Brand Awareness
## Sustainability, **6.** Finance
we have a good reputation for delivering quality services, but we need to ensure that more potential partners know what we do and why we do it, i.e. we need to also promote the needs of families as a driver for change.
we currently have a stable financial basis but recognise the need to diversify our fundraising efforts and work with a greater range of partners to ensure our longer-term sustainability.
## Sustainability, **7.** Volunteers
we recognise the difficulty in recruiting and retaining volunteers and therefore the need to adapt our approach to make HSWC a first choice organisation for volunteers.
**12** 2024 - 2025 Targets
## **8.** Staff
we understand the importance of meaningful policies that are at ss consistently applied for all staff members.
## **9.** Skills
**10.** Partnerships we have a number of important partnerships that enable us to deliver our services in key areas of need; however, we also know there are many more connections we could make that enable us to expand our services to even more areas of need.
## **11.** Physical Space
we understand the impact the physical environment in which we work can have on our ability to function to the best our abilities.
Use of **13.** Technology | we recognise that technology can provide us ‘. ' / with more opportunities for growth and organisational efficiency, and we need to consider technology as a key principle in organisational ao development.
we have an abundance of skills across our staff, volunteers and trustees. We need to ensure we maintain the skills we have but also develop new skills to continue to survive in the ever-changing context of our organisation.
**12.** Governance
we know that effective governance is essential in ensuring the delivery of our strategy. We want our governance arrangements to drive quality through all aspects of our work. Pre —_ **14.** Communication
we know the difference that good communication makes to how we function as an organisation and the services we deliver to our families. We know we need to consider communication in everything we do.
2024 - 2024 Targets **13**
## **Statement of Directors’ Responsibilities**
**C** ompany law requires the directors to prepare financial accounts for each financial year, which give a true and fair view of the state of affairs of the company and of its income, and expenditure for that period. In preparing those financial accounts, the directors are required to:
- select suitable accounting policies and apply them consistently.
- make reasonable and prudent judgements and estimates.
- prepare the accounts on a going-concern basis unless it is inappropriate to presume that the company will continue as a going concern.
- state whether applicable accounting standards have been followed, subject to any material departure disclosed and explained in the financial statements.
The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the board of trustees on and signed on their behalf by:
## **Anne Cleminson**
Chair
**14** Statement of Director’s Responsibilities
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Highlights of the Year **15**
## **Contact Us**
**Homestart Warrington and Cheshire The Old School, Fairfield Street, Warrington, WA1 3AJ 01925 652320**
**info@homestartwarringtonandcheshire.org.uk Reg Charity Number 1116515 Company Reg Number 5563277**
**Developed in partnership and with thanks to NMC**
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
Date: 11 December 2024
Our Ref: GB/KC/H274
Homestart Warrington & Cheshire Ltd The Old School Fairfield Street Warrington WA1 3AJ
## **Homestart Warrington & Cheshire Ltd– Year Ended 31 March 2024**
We have now completed the accounts for the year ended **31 March 2024** and enclose them for review.
## **Charity Accounts**
Please could you sign these where indicated on _**page 2**_ , _**page 5 and page**_ 9 we will then lodge them electronically with Companies House on your behalf.
If you have any queries regarding any of the foregoing or any other matter whatsoever, please do not hesitate to contact us.
Yours sincerely
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[ Burt Provan
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Burton Beavan
Directors: Tim Burton. Gareth Burton B.Sc. FCCA. Burton Beavan Limited is registered in England and Wales. Company Number 4100713
Visit our website **www.burtonbeavan.co.uk** for the latest business, accountancy & tax news **t** 01606 333900 **f** 01606 333800 **e** info@burtonbeavan.co.uk 112-114 Witton Street, Northwich, Cheshire, CW9 5NW
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
Company registration number: 05563277 Charity registration number: 1116515
## Homestart Warrington & Cheshire Ltd
(A company limited by guarantee)
Annual Report and Financial Statements for the Year Ended 31 March 2024
Burton Beavan Limited 112-114 C/o Burton Beavan Witton Street Northwich CW9 5NW
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Strategic Report|2|
|Trustees' Report|3 to 4|
|Accountants' Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Statement of Cash Flows|8|
|Notes to the Financial Statements|9 to 16|
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Reference and Administrative Details**
**Chairperson** Anne Cleminson **Secretary** Mrs Louise Julia Moran **Vice Chairperson** Gwen Lightfoot **Charity Registration Number** 1116515 **Company Registration Number** 05563277 **Registered Office** The Old School Fairfield Street Warrington WA1 3AJ **Independent Examiner** Burton Beavan Limited 112-114 C/o Burton Beavan Witton Street Northwich CW9 5NW
Page 1
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Strategic Report for the Year Ended 31 March 2024**
The trustees, who are directors for the purposes of company law, present their strategic report for the year ended 31 March 2024, in compliance with s414C of the Companies Act 2006.
16/12/2024
The strategic report was approved by the trustees of the charity on .................... and signed on its behalf by:
(Ce ......................................... 8A556091F4CB471... by: Anne Cleminson Chairman and trustee
Page 2
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Trustees' Report**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2024.
## **Objectives and activities**
## _**Public benefit**_
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.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Trustees and officers**
The trustees and officers serving during the year and since the year end were as follows:
|Trustees:|Mr James Billington appointed 27 November 2023|
|---|---|
||Mrs Anne Fox|
||Mr Mark Bell|
||Mr Matthew Carey appointed 27 November 2023|
||Mr David Colm McNicholl appointed 27 November 2023|
||Andrew Clare|
||Mrs Anne Bramhall|
||Anne Cleminson appointed 27 November 2023|
|Chairperson:|Anne Cleminson appointed 27 November 2023|
|Secretary:|Mrs Louise Julia Moran|
|Vice Chairperson:|Gwen Lightfoot|
## **Structure, governance and management Financial instruments**
## _**Objectives and policies**_
The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.
Page 3
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Trustees' Report**
## **Statement of trustees' responsibilities**
The trustees (who are also the directors of Homestart Warrington & Cheshire Ltd for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
Company law requires the trustees 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 and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these 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 accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
16/12/2024
The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:
(Ce ......................................... 8A556091F4CB471... by: Anne Cleminson Chairman and trustee
Page 4
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Chartered Accountants' Report to the Trustees on the Preparation of the Unaudited Statutory Accounts of Homestart Warrington & Cheshire Ltd for the Year Ended 31 March 2024**
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Homestart Warrington & Cheshire Ltd for the year ended 31 March 2024 as set out on pages 6 to 16 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants (ACCA) we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/gb/en/members/standards/rules-and-standards/rulebook.html.
This report is made solely to the board of directors of Homestart Warrington & Cheshire Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Homestart Warrington & Cheshire Ltd and state those matters that we have agreed to state to the board of directors of Homestart Warrington & Cheshire Ltd, as a body, in this report, in accordance with the requirements of the Association of Chartered Certified Accountants. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Homestart Warrington & Cheshire Ltd and its board of directors as a body for our work or for this report.
It is your duty to ensure that Homestart Warrington & Cheshire Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and of Homestart Warrington & Cheshire Ltd. You consider that Homestart Warrington & Cheshire Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Homestart Warrington & Cheshire Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
...................................... 5631616DE86B410... Burton Beavan Chartered Certified Accountants 112 - 114 Witton Street Northwich Cheshire CW9 5NW
16/12/2024 Date:.............................
Page 5
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Donations and legacies
3
Investment income
4
Total income
**Expenditure on:**
Charitable activities
5
Total expenditure
Net (expenditure)/income
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
8
**Note**
**Income and Endowments from:**
Donations and legacies
3
Investment income
4
Total income
**Expenditure on:**
Charitable activities
5
Total expenditure
Net (expenditure)/income
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
8|**Unrestricted**
**funds**
**£**
11,473
1,354
12,827
(77,786)
(77,786)
(64,959)
20,000
(44,959)
49,110
4,151
**Unrestricted**
**funds**
**£**
27,436
600
28,036
(77,780)
(77,780)
(49,744)
4,911
(44,833)
93,943
49,110|**Restricted**
**funds**
**£**
273,576
-
273,576
(232,622)
(232,622)
40,954
(20,000)
20,954
59,594
80,548
**Restricted**
**funds**
**£**
211,007
-
211,007
(197,725)
(197,725)
13,282
(4,911)
8,371
51,223
59,594|**Total**
**2024**
**£**
285,049
1,354|
|---|---|---|---|
||||286,403|
||||(310,408)|
||||(310,408)|
||||(24,005)
-|
||||(24,005)
108,704|
||||84,699|
||||**Total**
**2023**
**£**
238,443
600|
||||239,043|
||||(275,505)|
||||(275,505)|
||||(36,462)
-|
||||(36,462)
145,166|
||||108,704|
The notes on pages 9 to 16 form an integral part of these financial statements. Page 6
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **(Registration number: 05563277) Balance Sheet as at 31 March 2024**
|||**2024**|**2023**|
|---|---|---|---|
||**Note**|**£**|**£**|
|**Current assets**||||
|Cash at bank and in hand||84,699|108,704|
|**Funds of the charity:**||||
|**Restricted income funds**||||
|Restricted funds|8|80,548|59,594|
|**Unrestricted income funds**||||
|Unrestricted funds||4,151|49,110|
|**Total funds**|8|84,699|108,704|
For the financial year ending 31 March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements on pages 6 to 16 were approved by the trustees, and authorised for issue on 16/12/2024 .................... and signed on their behalf by:
......................................... (Ce8A556091F4CB471... by: Anne Cleminson Chairman and trustee
The notes on pages 9 to 16 form an integral part of these financial statements. Page 7
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Statement of Cash Flows for the Year Ended 31 March 2024**
|**Note**
**Cash flows from operating activities**
Net cash expenditure
**Adjustments to cash flows from non-cash items**
Investment income
4
Net cash flows from operating activities
**Cash flows from investing activities**
Interest receivable and similar income
4
Net decrease in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March|**2024**
**£**
(24,005)
(1,354)
(25,359)
1,354
(24,005)
108,704
84,699|**2023**
**£**
(36,462)
(600)|
|---|---|---|
|||(37,062)
600|
|||(36,462)
145,166|
|||108,704|
All of the cash flows are derived from continuing operations during the above two periods.
The notes on pages 9 to 16 form an integral part of these financial statements. Page 8
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **1 Charity status**
The charity is limited by guarantee, incorporated in , and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation.
The address of its registered office is: The Old School Fairfield Street Warrington WA1 3AJ Authorised for issue date
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Basis of preparation**
Homestart Warrington & Cheshire Ltd 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 notes.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
## **Income and endowments**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Page 9
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## _**Donations and legacies**_
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
## _**Investment income**_
Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## **Taxation**
The charity is considered to pass 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, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Page 10
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **Financial instruments**
## _**Classification**_
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
## _**Recognition and measurement**_
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
Page 11
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## _**Investments**_
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment.
Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored.
## _**Fair value measurement**_
The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.
## **3 Income from donations and legacies**
|Donations and legacies;
Donations from individuals
Gift aid reclaimed
Grants, including capital grants;
Grants from other charities
**Total for 2024**
**Total for 2023**|**Unrestricted**
**funds**
**General**
**£**
9,636
560
1,277
11,473
27,436|**Restricted**
**funds**
**£**
-
-
273,576
273,576
211,007|**Total**
**funds**
**£**
9,636
560
274,853|
|---|---|---|---|
||||285,049|
||||238,443|
## **4 Investment income**
Page 12
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
|Interest receivable and similar income;
Interest receivable on bank deposits
**Total for 2024**
**Total for 2023**|**Unrestricted**
**funds**
**General**
**£**
1,354
1,354
600|**Total**
**funds**
**£**
1,354|
|---|---|---|
|||1,354|
|||600|
|**5**
**Expenditure on charitable activities**
**Note**
Allocated support costs
6
**Total for 2023**|**Unrestricted**
**funds**
**General**
**£**
77,786
77,780|**Restricted**
**funds**
**£**
232,622
197,725|**Total**
**funds**
**£**
310,408|
|---|---|---|---|
||||275,505|
Page 13
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
**Notes to the Financial Statements for the Year Ended 31 March 2024**
## **6 Analysis of support costs**
## **Analysis of support costs**
|**Analysis of support costs**||||
|---|---|---|---|
|**Basis of**
**allocation**
Salaries and NICs
Fund
Payroll costs
Fund
Staff expenses
Fund
Rent & Rates
Fund
Postage, printing & stationery
Fund
Office expenses
Fund
Insurance
Fund
Travel & Transport
Fund
Publicity
Fund
Professional Fees
Fund
Training
Fund
Volunteer's expenses
Fund
Family fund and activities
Fund
Fees & Subscriptions
Fund
Governance Costs
Fund|**Unrestricted**
**funds**
**General**
**£**
62,227
-
2,224
-
227
1,720
-
-
638
288
-
978
5,603
3,386
495
77,786|**Restricted**
**funds**
**£**
181,981
798
6,438
6,250
191
2,897
1,317
211
3,001
2,608
1,454
3,000
22,191
90
195
232,622|**Total**
**2024**
**£**
244,208
798
8,662
6,250
418
4,617
1,317
211
3,639
2,896
1,454
3,978
27,794
3,476
690|
||||310,408|
Page 14
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
|**Basis of**
**allocation**
Salaries and NICs
Fund
Payroll costs
Fund
Staff expenses
Fund
Rent & Rates
Fund
Postage, printing & stationery
Fund
Office expenses
Fund
Insurance
Fund
Travel & Transport
Fund
Publicity
Fund
Professional Fees
Fund
Training
Fund
Volunteer's expenses
Fund
Family fund and activities
Fund
Fees & Subscriptions
Fund
Governance Costs
Fund|**Unrestricted**
**funds**
**General**
**£**
62,614
-
823
480
-
681
144
-
1,012
1,124
677
578
7,559
2,088
-
77,780|**Restricted**
**funds**
**£**
141,853
550
3,538
4,800
2,634
4,881
1,326
111
1,176
2,836
1,793
1,608
26,044
3,527
1,048
197,725|**Total**
**2023**
**£**
204,467
550
4,361
5,280
2,634
5,562
1,470
111
2,188
3,960
2,470
2,186
33,603
5,615
1,048|
|---|---|---|---|
||||275,505|
Page 15
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **7 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **8 Funds**
|**Unrestricted funds**
**_General_**
Cash at bank and in hand
**Restricted funds**
Cash at bank and in hand
**Total funds**|**Balance at**
**1 April**
**2023**
**£**
49,110
59,594
108,704|**Incoming**
**resources**
**£**
12,827
273,576
286,403|**Resources**
**expended**
**£**
(77,786)
(232,622)
(310,408)|**Transfers**
**£**
20,000
(20,000)
-|**Balance at**
**31 March**
**2024**
**£**
4,151
80,548|
|---|---|---|---|---|---|
||||||84,699|
## **9 Analysis of net assets between funds**
|Current assets|**Unrestricted**
**funds**
**General**
**£**
66,914|**Restricted**
**funds**
**£**
17,784|**Total funds**
**at 31 March**
**2024**
**£**
84,698|
|---|---|---|---|
Page 16
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Statement of Financial Activities by fund for the Year Ended 31 March 2024**
## **Unrestricted Funds**
||**Total**|**Total**|
|---|---|---|
||**Unrestricted**|**Unrestricted**|
||**Funds**|**Funds**|
||**2024**|**2023**|
||**£**|**£**|
|**Income and Endowments from:**|||
|Donations and legacies|11,473|27,436|
|Investment income|1,354|600|
|Total income|12,827|28,036|
|**Expenditure on:**|||
|Charitable activities|(77,786)|(77,780)|
|Total expenditure|(77,786)|(77,780)|
|Net expenditure|(64,959)|(49,744)|
|Transfers between funds|20,000|4,911|
|Net movement in funds|(44,959)|(44,833)|
|**Reconciliation of funds**|||
|Total funds brought forward|49,110|93,943|
|Total funds carried forward|4,151|49,110|
This page does not form part of the statutory financial statements. Page 17
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Statement of Financial Activities by fund for the Year Ended 31 March 2024**
## **Restricted Funds**
|**Restricted Funds**|||
|---|---|---|
|**Income and Endowments from:**
Donations and legacies
Total income
**Expenditure on:**
Charitable activities
Total expenditure
Net income
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**Restricted**
**Funds**
**2024**
**£**
273,576
273,576
(232,622)
(232,622)
40,954
(20,000)
20,954
59,594
80,548|**Total**
**Restricted**
**Funds**
**2023**
**£**
211,007|
|||211,007|
|||(197,725)|
|||(197,725)|
|||13,282
(4,911)|
|||8,371
51,223|
|||59,594|
This page does not form part of the statutory financial statements. Page 18
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Detailed Statement of Financial Activities for the Year Ended 31 March 2024**
|**Income and Endowments from:**
Donations and legacies (analysed below)
Investment income (analysed below)
Total income
**Expenditure on:**
Charitable activities (analysed below)
Total expenditure
Net expenditure
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**2024**
**£**
285,049
1,354
286,403
(310,408)
(310,408)
(24,005)
(24,005)
108,704
84,699|**Total**
**2023**
**£**
238,443
600|
|---|---|---|
|||239,043|
|||(275,505)|
|||(275,505)|
|||(36,462)|
|||(36,462)
145,166|
|||108,704|
This page does not form part of the statutory financial statements. Page 19
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Detailed Statement of Financial Activities for the Year Ended 31 March 2024**
|**_Donations and legacies_**
Income from donations Unrestricted
Gift Aid Unrestricted
Income from charitable activities restricted
Income from charitable activities unrestricted
**_Investment income_**
Interest on cash deposits Unrestricted
**_Charitable activities_**
Wages and salaries Restricted
Wages and salaries Unrestricted
Staff training Restricted
Staff training Unrestricted
Volunteer expenses Restricted
Volunteer expenses Unrestricted
Rent Restricted
Rent Unrestricted
Office expenses Restricted
Office expenses Unrestricted
Printing, postage and stationery Restricted
Printing, postage and stationery Unrestricted
Fees and subscriptions Restricted
Fees and subscriptions Unrestricted
Family fund and activities Restricted
Family fund and activities Unrestricted
Staff expenses Restricted
Staff expenses Unrestricted
Travelling Restricted
Publicity Restricted
Publicity Unrestricted
Payroll services Restricted
Governance costs Restricted
Internal audit services Unrestricted|**Total**
**2024**
**£**
9,636
560
273,576
1,277
285,049
1,354
1,354
(181,981)
(62,227)
(1,454)
-
(3,000)
(978)
(6,250)
-
(2,897)
(1,721)
(191)
(227)
(90)
(3,386)
(22,191)
(5,603)
(6,437)
(2,223)
(212)
(3,001)
(638)
(798)
(195)
(495)|**Total**
**2023**
**£**
1,625
795
211,007
25,016|
|---|---|---|
|||238,443|
|||600|
|||600|
|||(141,853)
(62,614)
(1,793)
(677)
(1,608)
(578)
(4,800)
(480)
(4,881)
(681)
(2,634)
-
(3,527)
(2,088)
(26,044)
(7,559)
(3,538)
(823)
(111)
(1,176)
(1,012)
(550)
(1,048)
-|
This page does not form part of the statutory financial statements. Page 20
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Detailed Statement of Financial Activities for the Year Ended 31 March 2024**
|Insurance Restricted
Insurance Unrestricted
Professional fees Restricted
Professional fees Unrestricted|**Total**
**2024**
**£**
(1,317)
-
(2,608)
(288)
(310,408)|**Total**
**2023**
**£**
(1,326)
(144)
(2,836)
(1,124)|
|---|---|---|
|||(275,505)|
This page does not form part of the statutory financial statements. Page 21
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
Date: 11 December 2024
Our Ref: GB/KC/H274
Homestart Warrington & Cheshire Ltd The Old School Fairfield Street Warrington WA1 3AJ
## **Homestart Warrington & Cheshire Ltd– Year Ended 31 March 2024**
We have now completed the accounts for the year ended **31 March 2024** and enclose them for review.
## **Charity Accounts**
Please could you sign these where indicated on _**page 2**_ , _**page 5 and page**_ 9 we will then lodge them electronically with Companies House on your behalf.
If you have any queries regarding any of the foregoing or any other matter whatsoever, please do not hesitate to contact us.
Yours sincerely
**----- Start of picture text -----**
[ Burt Provan
**----- End of picture text -----**
Burton Beavan
Directors: Tim Burton. Gareth Burton B.Sc. FCCA. Burton Beavan Limited is registered in England and Wales. Company Number 4100713
Visit our website **www.burtonbeavan.co.uk** for the latest business, accountancy & tax news **t** 01606 333900 **f** 01606 333800 **e** info@burtonbeavan.co.uk 112-114 Witton Street, Northwich, Cheshire, CW9 5NW
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
Company registration number: 05563277 Charity registration number: 1116515
## Homestart Warrington & Cheshire Ltd
(A company limited by guarantee)
Annual Report and Financial Statements for the Year Ended 31 March 2024
Burton Beavan Limited 112-114 C/o Burton Beavan Witton Street Northwich CW9 5NW
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Strategic Report|2|
|Trustees' Report|3 to 4|
|Accountants' Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Statement of Cash Flows|8|
|Notes to the Financial Statements|9 to 16|
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Reference and Administrative Details**
**Chairperson** Anne Cleminson **Secretary** Mrs Louise Julia Moran **Vice Chairperson** Gwen Lightfoot **Charity Registration Number** 1116515 **Company Registration Number** 05563277 **Registered Office** The Old School Fairfield Street Warrington WA1 3AJ **Independent Examiner** Burton Beavan Limited 112-114 C/o Burton Beavan Witton Street Northwich CW9 5NW
Page 1
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Strategic Report for the Year Ended 31 March 2024**
The trustees, who are directors for the purposes of company law, present their strategic report for the year ended 31 March 2024, in compliance with s414C of the Companies Act 2006.
16/12/2024
The strategic report was approved by the trustees of the charity on .................... and signed on its behalf by:
(Ce ......................................... 8A556091F4CB471... by: Anne Cleminson Chairman and trustee
Page 2
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Trustees' Report**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2024.
## **Objectives and activities**
## _**Public benefit**_
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.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Trustees and officers**
The trustees and officers serving during the year and since the year end were as follows:
|Trustees:|Mr James Billington appointed 27 November 2023|
|---|---|
||Mrs Anne Fox|
||Mr Mark Bell|
||Mr Matthew Carey appointed 27 November 2023|
||Mr David Colm McNicholl appointed 27 November 2023|
||Andrew Clare|
||Mrs Anne Bramhall|
||Anne Cleminson appointed 27 November 2023|
|Chairperson:|Anne Cleminson appointed 27 November 2023|
|Secretary:|Mrs Louise Julia Moran|
|Vice Chairperson:|Gwen Lightfoot|
## **Structure, governance and management Financial instruments**
## _**Objectives and policies**_
The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.
Page 3
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Trustees' Report**
## **Statement of trustees' responsibilities**
The trustees (who are also the directors of Homestart Warrington & Cheshire Ltd for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
Company law requires the trustees 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 and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these 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 accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
16/12/2024
The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:
(Ce ......................................... 8A556091F4CB471... by: Anne Cleminson Chairman and trustee
Page 4
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Chartered Accountants' Report to the Trustees on the Preparation of the Unaudited Statutory Accounts of Homestart Warrington & Cheshire Ltd for the Year Ended 31 March 2024**
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Homestart Warrington & Cheshire Ltd for the year ended 31 March 2024 as set out on pages 6 to 16 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants (ACCA) we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/gb/en/members/standards/rules-and-standards/rulebook.html.
This report is made solely to the board of directors of Homestart Warrington & Cheshire Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Homestart Warrington & Cheshire Ltd and state those matters that we have agreed to state to the board of directors of Homestart Warrington & Cheshire Ltd, as a body, in this report, in accordance with the requirements of the Association of Chartered Certified Accountants. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Homestart Warrington & Cheshire Ltd and its board of directors as a body for our work or for this report.
It is your duty to ensure that Homestart Warrington & Cheshire Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and of Homestart Warrington & Cheshire Ltd. You consider that Homestart Warrington & Cheshire Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Homestart Warrington & Cheshire Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
...................................... 5631616DE86B410... Burton Beavan Chartered Certified Accountants 112 - 114 Witton Street Northwich Cheshire CW9 5NW
16/12/2024 Date:.............................
Page 5
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Donations and legacies
3
Investment income
4
Total income
**Expenditure on:**
Charitable activities
5
Total expenditure
Net (expenditure)/income
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
8
**Note**
**Income and Endowments from:**
Donations and legacies
3
Investment income
4
Total income
**Expenditure on:**
Charitable activities
5
Total expenditure
Net (expenditure)/income
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
8|**Unrestricted**
**funds**
**£**
11,473
1,354
12,827
(77,786)
(77,786)
(64,959)
20,000
(44,959)
49,110
4,151
**Unrestricted**
**funds**
**£**
27,436
600
28,036
(77,780)
(77,780)
(49,744)
4,911
(44,833)
93,943
49,110|**Restricted**
**funds**
**£**
273,576
-
273,576
(232,622)
(232,622)
40,954
(20,000)
20,954
59,594
80,548
**Restricted**
**funds**
**£**
211,007
-
211,007
(197,725)
(197,725)
13,282
(4,911)
8,371
51,223
59,594|**Total**
**2024**
**£**
285,049
1,354|
|---|---|---|---|
||||286,403|
||||(310,408)|
||||(310,408)|
||||(24,005)
-|
||||(24,005)
108,704|
||||84,699|
||||**Total**
**2023**
**£**
238,443
600|
||||239,043|
||||(275,505)|
||||(275,505)|
||||(36,462)
-|
||||(36,462)
145,166|
||||108,704|
The notes on pages 9 to 16 form an integral part of these financial statements. Page 6
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **(Registration number: 05563277) Balance Sheet as at 31 March 2024**
|||**2024**|**2023**|
|---|---|---|---|
||**Note**|**£**|**£**|
|**Current assets**||||
|Cash at bank and in hand||84,699|108,704|
|**Funds of the charity:**||||
|**Restricted income funds**||||
|Restricted funds|8|80,548|59,594|
|**Unrestricted income funds**||||
|Unrestricted funds||4,151|49,110|
|**Total funds**|8|84,699|108,704|
For the financial year ending 31 March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements on pages 6 to 16 were approved by the trustees, and authorised for issue on 16/12/2024 .................... and signed on their behalf by:
......................................... (Ce8A556091F4CB471... by: Anne Cleminson Chairman and trustee
The notes on pages 9 to 16 form an integral part of these financial statements. Page 7
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Statement of Cash Flows for the Year Ended 31 March 2024**
|**Note**
**Cash flows from operating activities**
Net cash expenditure
**Adjustments to cash flows from non-cash items**
Investment income
4
Net cash flows from operating activities
**Cash flows from investing activities**
Interest receivable and similar income
4
Net decrease in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March|**2024**
**£**
(24,005)
(1,354)
(25,359)
1,354
(24,005)
108,704
84,699|**2023**
**£**
(36,462)
(600)|
|---|---|---|
|||(37,062)
600|
|||(36,462)
145,166|
|||108,704|
All of the cash flows are derived from continuing operations during the above two periods.
The notes on pages 9 to 16 form an integral part of these financial statements. Page 8
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **1 Charity status**
The charity is limited by guarantee, incorporated in , and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation.
The address of its registered office is: The Old School Fairfield Street Warrington WA1 3AJ Authorised for issue date
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Basis of preparation**
Homestart Warrington & Cheshire Ltd 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 notes.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
## **Income and endowments**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Page 9
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## _**Donations and legacies**_
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
## _**Investment income**_
Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## **Taxation**
The charity is considered to pass 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, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Page 10
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **Financial instruments**
## _**Classification**_
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
## _**Recognition and measurement**_
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
Page 11
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## _**Investments**_
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment.
Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored.
## _**Fair value measurement**_
The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.
## **3 Income from donations and legacies**
|Donations and legacies;
Donations from individuals
Gift aid reclaimed
Grants, including capital grants;
Grants from other charities
**Total for 2024**
**Total for 2023**|**Unrestricted**
**funds**
**General**
**£**
9,636
560
1,277
11,473
27,436|**Restricted**
**funds**
**£**
-
-
273,576
273,576
211,007|**Total**
**funds**
**£**
9,636
560
274,853|
|---|---|---|---|
||||285,049|
||||238,443|
## **4 Investment income**
Page 12
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
|Interest receivable and similar income;
Interest receivable on bank deposits
**Total for 2024**
**Total for 2023**|**Unrestricted**
**funds**
**General**
**£**
1,354
1,354
600|**Total**
**funds**
**£**
1,354|
|---|---|---|
|||1,354|
|||600|
|**5**
**Expenditure on charitable activities**
**Note**
Allocated support costs
6
**Total for 2023**|**Unrestricted**
**funds**
**General**
**£**
77,786
77,780|**Restricted**
**funds**
**£**
232,622
197,725|**Total**
**funds**
**£**
310,408|
|---|---|---|---|
||||275,505|
Page 13
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
**Notes to the Financial Statements for the Year Ended 31 March 2024**
## **6 Analysis of support costs**
## **Analysis of support costs**
|**Analysis of support costs**||||
|---|---|---|---|
|**Basis of**
**allocation**
Salaries and NICs
Fund
Payroll costs
Fund
Staff expenses
Fund
Rent & Rates
Fund
Postage, printing & stationery
Fund
Office expenses
Fund
Insurance
Fund
Travel & Transport
Fund
Publicity
Fund
Professional Fees
Fund
Training
Fund
Volunteer's expenses
Fund
Family fund and activities
Fund
Fees & Subscriptions
Fund
Governance Costs
Fund|**Unrestricted**
**funds**
**General**
**£**
62,227
-
2,224
-
227
1,720
-
-
638
288
-
978
5,603
3,386
495
77,786|**Restricted**
**funds**
**£**
181,981
798
6,438
6,250
191
2,897
1,317
211
3,001
2,608
1,454
3,000
22,191
90
195
232,622|**Total**
**2024**
**£**
244,208
798
8,662
6,250
418
4,617
1,317
211
3,639
2,896
1,454
3,978
27,794
3,476
690|
||||310,408|
Page 14
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
|**Basis of**
**allocation**
Salaries and NICs
Fund
Payroll costs
Fund
Staff expenses
Fund
Rent & Rates
Fund
Postage, printing & stationery
Fund
Office expenses
Fund
Insurance
Fund
Travel & Transport
Fund
Publicity
Fund
Professional Fees
Fund
Training
Fund
Volunteer's expenses
Fund
Family fund and activities
Fund
Fees & Subscriptions
Fund
Governance Costs
Fund|**Unrestricted**
**funds**
**General**
**£**
62,614
-
823
480
-
681
144
-
1,012
1,124
677
578
7,559
2,088
-
77,780|**Restricted**
**funds**
**£**
141,853
550
3,538
4,800
2,634
4,881
1,326
111
1,176
2,836
1,793
1,608
26,044
3,527
1,048
197,725|**Total**
**2023**
**£**
204,467
550
4,361
5,280
2,634
5,562
1,470
111
2,188
3,960
2,470
2,186
33,603
5,615
1,048|
|---|---|---|---|
||||275,505|
Page 15
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **7 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **8 Funds**
|**Unrestricted funds**
**_General_**
Cash at bank and in hand
**Restricted funds**
Cash at bank and in hand
**Total funds**|**Balance at**
**1 April**
**2023**
**£**
49,110
59,594
108,704|**Incoming**
**resources**
**£**
12,827
273,576
286,403|**Resources**
**expended**
**£**
(77,786)
(232,622)
(310,408)|**Transfers**
**£**
20,000
(20,000)
-|**Balance at**
**31 March**
**2024**
**£**
4,151
80,548|
|---|---|---|---|---|---|
||||||84,699|
## **9 Analysis of net assets between funds**
|Current assets|**Unrestricted**
**funds**
**General**
**£**
66,914|**Restricted**
**funds**
**£**
17,784|**Total funds**
**at 31 March**
**2024**
**£**
84,698|
|---|---|---|---|
Page 16
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Statement of Financial Activities by fund for the Year Ended 31 March 2024**
## **Unrestricted Funds**
||**Total**|**Total**|
|---|---|---|
||**Unrestricted**|**Unrestricted**|
||**Funds**|**Funds**|
||**2024**|**2023**|
||**£**|**£**|
|**Income and Endowments from:**|||
|Donations and legacies|11,473|27,436|
|Investment income|1,354|600|
|Total income|12,827|28,036|
|**Expenditure on:**|||
|Charitable activities|(77,786)|(77,780)|
|Total expenditure|(77,786)|(77,780)|
|Net expenditure|(64,959)|(49,744)|
|Transfers between funds|20,000|4,911|
|Net movement in funds|(44,959)|(44,833)|
|**Reconciliation of funds**|||
|Total funds brought forward|49,110|93,943|
|Total funds carried forward|4,151|49,110|
This page does not form part of the statutory financial statements. Page 17
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Statement of Financial Activities by fund for the Year Ended 31 March 2024**
## **Restricted Funds**
|**Restricted Funds**|||
|---|---|---|
|**Income and Endowments from:**
Donations and legacies
Total income
**Expenditure on:**
Charitable activities
Total expenditure
Net income
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**Restricted**
**Funds**
**2024**
**£**
273,576
273,576
(232,622)
(232,622)
40,954
(20,000)
20,954
59,594
80,548|**Total**
**Restricted**
**Funds**
**2023**
**£**
211,007|
|||211,007|
|||(197,725)|
|||(197,725)|
|||13,282
(4,911)|
|||8,371
51,223|
|||59,594|
This page does not form part of the statutory financial statements. Page 18
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Detailed Statement of Financial Activities for the Year Ended 31 March 2024**
|**Income and Endowments from:**
Donations and legacies (analysed below)
Investment income (analysed below)
Total income
**Expenditure on:**
Charitable activities (analysed below)
Total expenditure
Net expenditure
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**2024**
**£**
285,049
1,354
286,403
(310,408)
(310,408)
(24,005)
(24,005)
108,704
84,699|**Total**
**2023**
**£**
238,443
600|
|---|---|---|
|||239,043|
|||(275,505)|
|||(275,505)|
|||(36,462)|
|||(36,462)
145,166|
|||108,704|
This page does not form part of the statutory financial statements. Page 19
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Detailed Statement of Financial Activities for the Year Ended 31 March 2024**
|**_Donations and legacies_**
Income from donations Unrestricted
Gift Aid Unrestricted
Income from charitable activities restricted
Income from charitable activities unrestricted
**_Investment income_**
Interest on cash deposits Unrestricted
**_Charitable activities_**
Wages and salaries Restricted
Wages and salaries Unrestricted
Staff training Restricted
Staff training Unrestricted
Volunteer expenses Restricted
Volunteer expenses Unrestricted
Rent Restricted
Rent Unrestricted
Office expenses Restricted
Office expenses Unrestricted
Printing, postage and stationery Restricted
Printing, postage and stationery Unrestricted
Fees and subscriptions Restricted
Fees and subscriptions Unrestricted
Family fund and activities Restricted
Family fund and activities Unrestricted
Staff expenses Restricted
Staff expenses Unrestricted
Travelling Restricted
Publicity Restricted
Publicity Unrestricted
Payroll services Restricted
Governance costs Restricted
Internal audit services Unrestricted|**Total**
**2024**
**£**
9,636
560
273,576
1,277
285,049
1,354
1,354
(181,981)
(62,227)
(1,454)
-
(3,000)
(978)
(6,250)
-
(2,897)
(1,721)
(191)
(227)
(90)
(3,386)
(22,191)
(5,603)
(6,437)
(2,223)
(212)
(3,001)
(638)
(798)
(195)
(495)|**Total**
**2023**
**£**
1,625
795
211,007
25,016|
|---|---|---|
|||238,443|
|||600|
|||600|
|||(141,853)
(62,614)
(1,793)
(677)
(1,608)
(578)
(4,800)
(480)
(4,881)
(681)
(2,634)
-
(3,527)
(2,088)
(26,044)
(7,559)
(3,538)
(823)
(111)
(1,176)
(1,012)
(550)
(1,048)
-|
This page does not form part of the statutory financial statements. Page 20
Docusign Envelope ID: C165BB57-1A6C-4891-B582-31FA84E829A0
## **Homestart Warrington & Cheshire Ltd**
## **Detailed Statement of Financial Activities for the Year Ended 31 March 2024**
|Insurance Restricted
Insurance Unrestricted
Professional fees Restricted
Professional fees Unrestricted|**Total**
**2024**
**£**
(1,317)
-
(2,608)
(288)
(310,408)|**Total**
**2023**
**£**
(1,326)
(144)
(2,836)
(1,124)|
|---|---|---|
|||(275,505)|
This page does not form part of the statutory financial statements. Page 21