2025-03-31-accounts - Home Start Warrington and Cheshire

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+ITrME ST%RT Warrington & Cheshire Home-startwarrington and Cheshire Annual Report 2024-2025 (Trustees, Report and Financial Statements) Prepared by: ELLie Harrison - Chief Executive Off icer Approved by: Anne CLeminson- Chairof Trustees Date,. December 2025 Registered Address.. Dallam Court, Dallam Lane WA2 7LT

Home-start Warrlngton and Cheshire Trustees, report Name Anne Cleminson Gwen Lightfoot Anne Fox Anne Bramhall Mark Bell Jim Billington Andy Clare Matthew Carey Davld McNlcholl Position Chair Vice -chair Trustee Trustee Trustee Trustee Trustee Trusteenreasurer Trustee Dates Elected 27th November 2023 Elected 27th November 2023 th Re-elected 27 November 2022 Re-Elected 27 November 2023 Re-Elected 27th November 2023 Re-Elected 22, Novetnber 2024 th Elected 28 November 2022 th Elected 27 November 2023 th Elected 27 November 2023 Company Secretarv Loulse Moran Principal Staff Ell ie Harrison - CEO Louise Moran- Volunteer Coordinator and Company Secretery Lucy Glover- Business Development Manager Rachel Richards- Outreach Worker Leanne Smlth- Funding and Finance Administrator/ Babyzone Ops Off icer- left April 2025 Eva Ross- Family Support Coordinator Carragh Garrlty- Senior Coordinator/ Head of Babyzone- Resigned December 2024 Amanda Wood- Family Activities Coordinator Alexis Draper-lnterim Senior Family Support Coordinator- new role since January 2025 Elizabeth Kemp- Family Support Coordinator/ Head of Babyzone Tom Byrne- Dad Matters Co-ordinator started October 2024 Nathan Fernyhough- Dad tvlatters Co-ordinator started October 2024 Method of appointment Trustees are elected by the members at the AGM Registered address The Old School, Fairfield Street, Warrington, WAI 3AJ Bankers Co-operative Bank plc l Balloon Street Manchester M50 4EP NN3 6NW Natlonwide Kings Park Road Moulton Park Northampton Yorl(shire Bank 30 St Vincent Place Glasgow GI 2HL Independent examlner

The Trustees of Home Start Warrington, who are also the Oirectots of the organlsatlon, present their report and St auditedfinanclal statementfor the year ending 31 March 2024 Chair5 Statement Relationship to Home Start UK Local Home Start Schemes for belong to a federation of Home Starts overseen by Home Start UK. A requirement of a federated Home Start is to agree to signlng 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 responslbilities for each party and confirming the membership of the individual Home-start. Home-start Brand Llcence: the legal requirements on the use and protection of our brand, asset5 and intellectual property. Home-start Handbook: a guide to responsibllities, standards and practice and the detail of mandatory requirements Problem Solving and Dispul'e Resolutlon,. the procedure for addressing and resolvlng problems and disputes. Policies We have a variety of policies covering many aspects of the organisatlons 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, Equity, Equallty Diversity and Inclusion Policy, Safeguarding and Protecting Children policy, GDPR/ Data Protection and Confidentiality Policy, Looking after Children in the Absence of Parents Policy, Safeguarding and Protecting Adults Policy, Conflict of Interest Policy, Safer Recruitment and Selection of Staff and Volunteers Policy, stsff Supervision and Appraisal Policy, Volunteer Policy, Compliments, Concerns and Complaints Policy, Whlstleblowing Policy, Digital/ Social Media Policy, Flnance Checklist, Health and Safety Checklist, Home Start UK also recommend several "essential" polices and we have adopted several of these optional polices that meet the needs of the Scheme and help in the management of key rislc areas e.g. Financial Management Policy, Ethical Fundraising Pollcy Quality Assurance The quality of the schemes practlce Is assured by the Home Start UK Quality Management System which involves a compulsory framework of self-assesstnent running throughout the year requiring the scheme to assess il'self against a set of given standards. The outcomes of these audits are then consldered firstly by the Board of Trustees, then by the Quality Assurance Team at Home Start UK who determine If there 15 sufficient assurance of compliance with the defined standard or if a full scheme review (undertaken by a Home Start UK QA assessor) is required. In 202412025 we provided evidence of compliance wlth quallty standards in the areas of Protectlng Families, Governance and Leadership and Family Support and were awarded Quality Assurance Certificates by Home Start UK for each of these areas (this cycle of self-assessment will continue In accordance with the timetable defined by Home Start UK). Chalrs Statement For me, two words capture the year of 2024-2025 for Home Start Warrlngton and Cheshire: growth and impact. Not only have we experienced an amazlng year of growth financially, but more importantly we have translated this into increasing numbers of families being su pported in increasingly diverse ways. April 2024 saw the launch of Babyzone Warrlngton (the first outslde of London). This partnershlp, organlsed and dellvered by our experienced family support staff means that over 900 local famllles have had access to a weekly "one stop shop" of help, support, advice and frlendship. Alongside health care, soclal care and support group providers our staff reach out to families who can benefit from Home Start support, allowing the development of longer term relationships that are unique to our offer of support.

In October 2024 we doubled the size of our Dad Matters team, expanding into Halton through Family Hub funding. As a result, over 800 familles have received support from our Dad Matters Co-ordlnators be that through outreach, group se55ions or one to one 5UPPOrt. Now a fundamental part of the Home Start offer, I can see Dad Matters contlnuing to grow and thrive, just like the families they support. In December 2024 we were awarded a grant from the Cheshire Community Foundation in partnership wlth Cheshire West Local Authority to lead a collaborative, Innovative project- 'Thriving Fam ilies" delivering therapeutic i nteNentions to families. The awa rd of this grant is not only an indication of the trust in our organisation to deliver high quality fa mlly support, but also recognition of the capability a nd value of charitable organisations delivering what would be traditionally 'commissioned' seNices- an amazing achievement and one which we wlll learn from and continue to develop. Alongslde these exciting new developments, we contlnued to dellver 5UPPOrt to local families through home visiting and group work to the highest standard. Our amazinE volunteers, supported by our talented staff have worked tirelessly over the year to ensure Ihat'childhood doesn't wait for any Home Start family. I cannot thank you all enough for everything you do, in the way you do It-tirelessly, selflessly and with such care and dedication. We celebrated the difference our volunteers and Trustees make at an awards evening in March 2025 recognising their secret superpower in changing lives and the outcomes for children in our communities. "I don't really do anythin¢, wa5 a sentence l often heard from volunteers at the event. Feedback from famllies tell us very different story with statements such as. Than1< you so much for being the family I needed, in a really tough time of my life. I know for sure I wouldn't be the mum or woman l am today without you. You gave me a voice that I didn't have. And confidence to feel like l am enough" showlng the incredible impact they make at every level. Fundamentally, all of this can only be achieved through funding. In a world where this is becoming ever more competitive I thinlc we are succeeding in achieving the necessary financSal support because of meaningful partnerships with funders who recognise the demonstrable difference we make to families. Than1( you for your continued support. We promise to keep up the hard work! Finally, to all our families, thank you for engaging and giving your children the best start. Each step you take with us ensures they are happy, healthy and growing in independence in order to be school ready, life ready, world ready. Alongslde us, I know you will keep up the hard work too. Anne Cleminson Chair Home Start Warrington and Cheshire Recruitment and appointment of the Trustees The management of the charity is supervised by the Trustees who report to the charity at the Annual General Meeting. Trustees are proposed and elected by members of the charity on a three-yearly rolling programme at the Annual General Meeting. On election trustees are required to slgn the Trustee Declaration of Willingness to Act as a Trustee as well as the Home Start UK Code of Conduct, the Home Start WarrinEton and Cheshire Code of Conduct for Trustees and

mandatory policies including Safeguarding Children, Confidentiality, Data Protection, Equality & Fairness and Diversity policy. The Trustees have skills in a variety of fields including governance, business, fina nce, safegua rding and education. All Trustees give their time voluntarily and received 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 indLJCtion 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 Ind uction training Mandatory training Refresher tra ining • Ongoing U pdating and Skills development training availa ble Organisational Structure The Board of Trustees meet every eight weeks at the Charity Offices. The Board is responsible for setting strategic direction, financial governance and holding management to account. e Board of Trustees has identified lead Trustees roles for those areas which are a statutory requirement 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 through a team of volunteers supported by staff rnembers, or directly by staff with volunteers in Support roles. For the year 2023124 the Board of Trustees established the following governance arrangements- BOARD OF TRUSTEES Flnance Sub-Group HR Sub-Group Pollcy Sub-Group Finance Su&Group HR Policy Sub-Group

Committees and Groups 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 Commlttee. The Board of Trustees delegates authority to the Committee to: al Make recommendation5 to the Board of Trustees; b) Develop and Ratify policies in accordance with the Scheme of Delegation; cl Monitor and hold to account,. d) Identify and escalate to the Board of Trustees key Issues and risl<s including those related to delivery of the Buslness Plan. The Board of Trustees also delegates decisions that are not of a significant nature. In practice, what is signlficant wlll depend upon the judgement of members, but the Committee must refer the followlng types of Issues to the Board of Trustees: Any issues which- il Change or conflict with the Charity'5 Vision/ Strategy/ Aims. lil Contravene HSWC Policyi HSUK Policy, Government Policy. iiil Have significant revenue im plications beyond the existing budget. iv) Are likely to arouse slgnificant public or media interest. RiskAssessment and Internal Controls The Board and its Committees receive regular assurance reports related to the delivery of its services, its staff, the organisational strategy and business plan and financial performance. The Board and its Committees also monitor compliance with policies and procedures which are l<ey mechanisms for internal control. The Board develops an annual Business Plan based on an assessment of the major strategic business and operatlonal risks that the charity faces for the year e.g. changes to funding streams, changes by local government, legislative changes, external and Internal i55LAes relating to child protection, health and safety etc. 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 organisation regularly conducts comprehensive risk a55e5sments to identify and manage potential threats that could impact its operations, reputation, and ability to meet its objectives. Rlsks are reviewed by the board and senior leadership team, with a focus on financial sustainabillty, safeguarding, compliance with regulatory requirements, and external factors such as economic or policy changes. A risk register 15 maintained and updated regularly to ensure that emerging risks are addressed in a timely and proportionate manner, with mitigatlon strategies in place to reduce their likel ihood or impact. The charity has implemented a robust system of internal controls designed to safeguard assets, ensure financial accuracy, and promote accountability at all levels, Key controls include segregation of duties, regula r financial reporting, budget monltoring, and independent audits. Policies and procedures are reviewed regularly to maintain compllance with best practi5 and regulatory standards. These internal controls are crltical In supporting the integrity of the charity's operations and maintaining the confidence of our funders, our partners and all stakeholders. 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 varlous aspect of the organisation and its services to ensure compliance with Home Start UK'S Quallty Assurance and other legal requirements. Achievements and Performance Ellie Ha rrlson - Chief Executive Officer 2024-25 was another year of growth and development for Home Start Warrington and Che5hlre {HSWC}. We continued to build on our foundation of relational support, delivered through our dedicated volunteers and staff. Many families still benefit from weekly visits by home-visitlnE volunteers or Outreach Worl(ers, helping them build confidence and re-engage with their communities. Increasingly, famllles are also choosing to attend group sessions to connect with others and form new friendships. Our services remained active in Warrington, Northwich, and Winsford, and In October we proudly expanded into Halton, where we launched the Dad Matters project with support from Family Hub funding. We are deeply grateful to all our funders for enabllng us to continue making a meaningful difference in the live5 of families. "Honestly, my time with Home Start truly turned things around for me. It felt like a lifeline when I wa5 really struggling to mal<e sense of things myself. What stood out was how welcoming and understanding everyone was, creating a space where I felt completely accepted." We celebrated our volunteers at the Volunteer Awards Night in Warrington in March. Their warmth, empathy, and dedication are the backbone of our work. As one family shared: The visits frcm my volunteer have been a lifeline. I've felt so lonely after moving to the area with two young children. It affected my mental health. The visits glve me someone to tallc to face-to-face. She helps out so I can tdl<e my children to the park and actually enjoy it without the usual anxiety." In December, we were thrilled to secure two major grants that will support our work for the next 3-4 years: A Reaching Communities grant from the National Lottery to f'und our work across all three Local Authorities, supporting families both at home and in the community. A grant from Cheshire Communlty Foundation for the Thrlving Familles project, part-funded by Cheshlre West Local Authority. This pilot supports children and young people aged 0-19 lup to 25 with SENDI. HSWC Is the lead organisation, working in collaboration with14er Place a nd Hea IthBox to deliver therapeutic interventions. This innovative partnership offers families a more consistent and streamlined service from three trusted local providers. We also continued to deliver Babyzone in partnership with Warrington Youth Zone every Thursday during term time. Since its launch in Aprll 2024, over 900 families have attended, with 130-140 familles partlLipating weekly. Famllies benefit from HSWC support and regular drop-ins from Health Visitors, Family Nurse Partnershlp, Early Help, and other local services. "Homp.start/Babyzone is just a home away from home. The 5taff-Eva, Amanda, and the rest-are so loving and genuinely care about your well-being, l Just love coming around. It relaxes my mind. My baby doesn't want to leave it's just too exclusive and exciting. Our Dad Matters support has grown significantly. We now have two full-time coordinators supporting dads across all three Local Authorities. In 2024-25, they engaged with over 800 parents through outreach at maternity clinics in Warrington, Halton, and Leighton, as well as through one-to-one visits, monthly stay-and-play sesslons, and Walk and Talks. "Having that person to Ilsten and guide me to stay on the right path definitely worth it. If Dad Matters was around years ago, I'd have IQO% jumped on it."

Families Referred into the Service in the Yea r Between April 2024 and March 2025.. 208 direct referrals were received 330 families received one-to-one or group sUPPOrt, impacting 529 children An additional 1,028 families were supported through outreach at Living Well Hubs and maternity units in Warrington, Halton, and Leighton 900 families engaged through Babyzone sessions Contribution of the Volunteers Our volunteers are the heart of HSWC. They receive high-quality training developed by Home-start UK and tailored to local needs. Training is delivered twice a year over four weeks, combining online modules with face-to-face sessions. Volunteers support fami lies through home visits, group settings, and additional roles such as min ibus drivers or chaperones. In January, we launched our Volunteer Strategy, reaffirming our commitment to recruiting and training volunteers to the highest standards. Once trained, volunteers are invited to quarterly reflective sessions to share experiences and receive peer support in a safe, confidential space. They also attend our annual Volunteer Awards Evening and are encouraged to provide feedback throughout the year to help shape our services. All volunteers complete annual safegua rding training and have access to additional modules on topics such as safer sleep, healthy eating, and perinatal and parent-infant mental health. This ongoing development has helped many volunteers tra nsition into paid role5 supporting children and fami lies. Income vs Expenditure 12024-251 Intome Expenditure

Income Breakdown 2024-25 Gwants Expendilufe 8reakdown (Grouped Caiegorie5. 2024-?51 5t•n ¢o5t5 &Qe luniort& IllY Supptsrt 2024 2025 targets There is a revised business plan for 2024- 25 l. 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 and Diversity: we recognise the value of the services we deliver and want to do more through the development of new services across a wider geographical area. 3. Maintaining our services.. although we see the value of expanding our offer to families, we know we must maintain the quality of the services we already provide as they are essential to our existing families. 4. Quality Assurance: We know we do a good job, because our families tell us, and want to develop systems that enable us to routinely monitor the q uality of our services as well as all other aspects of our organisation. 5. Increasing brand awareness.. we have a good reputation for delivering quality services and aim 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. 6. Sustainability, Finance we currently have a stable financial basis and recognise the need to diversify our fundraising efforts and work with a greater range of partners to ensure our longer-term sustainability. 7. Sustainability, Volunteers: we recognise the diff iculty in recruiting a nd retaining Volunteers and the need to adapt our approach to make HSWC a first choice organisation for volunteers. 8. Staff- we understand the importance of meaningful policies that are consistently applied for all staff members. 9. Skills.. we have an abundance of skills across our staff, volunteers and trustees. We need to maintain these skills whilst develop new skills to continue to be relevant in the ever changing context of our organisation.

Partnershlps: we have a number of importsnt partnershlps that enable us to deliver our services in key areas of need, and l(now there are many more connections we could mal<e that enable us to expand our services to even more areas of need.
Physical space: we understand the impact the physical environment in which we work has on our ability to function to the best our abilities .
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.
Use of technology: we recognise that technoloEY can provide us with more opportunities for growth and organisational efficiency and consider technology as a key principle in organlsational development.
Communicatlon: we know the difference that good communication makes to how we function as an organisation and the services we deliver to our famllies. We consider the importance of communlcation in everything we do. Statement of Dlrectors, responsibilities Company law requires the directors to prepare flnancial 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 financia l account5, the d irectors 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 inapproprlate to presume that the Company will continue as a going concern; state whether applicable accounting standards have been followed, subject to any materia I departure disclosed a nd explained In the financial statements. The directors are responsible for keeping proper accounting records, which disclose wSth reasonable accuracy at any time the flnanclal posttion of the company and to enable them to ensure that the financial accounts comply wlth 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 their behalf by: Anne Clemlnson Chair 10

Company regislralion number., 05563277 Charity registration number.. 1116515 Homestart Warrington & Cheshire Ltd (A company limit8d by guarantee) Annual Report and Financial Statements for the Yoar Ended 31 March 2025 Burton Beavan Limited 112-114 Clo Burton B&avan Witton Street Northwich CW9 5NW

Homestart Warrfngton & Lheshire Ltd Contents Reference and Administrativs Detsils Strategic Report TmstQ6s' Report 3to4 Independènt Auditors, Report Sto6 Stalement of Financlal Activitie5 Balance Sheet Statemenl of Cash Flows Notes to the Financial Statemenls 10t0 17

Homestart Warrlngton & Cheshire Ltd Reference and Administrative Details Chalrperson Anne Cleminson Secretary Louise Julla Moran Vlce Chairperson Gwen Lightfoot Charity Registratlon Number 1116515 Company Registration Number 05583277 Registered Offlce Dallam Court 12CI Dallam Lane Warringlon Cheshir6 WA2 7LT Independent Examiner Burton Beavan Limited 112-114 Clo Burton Beavan Witton Stre8t Nothwich CW9 5NW Page 1

Homestart Warrington & Cheshire Ltd Strategic Report for the Year Ended 31 March 2025 The trustees, who are dlrectors for the purposes of company law, present their strategic report for the year ended 31 March 2025, in compliance with $414C of the Companies Act 2006. The strategic report was approved by the trustees of Iha charity on0x.1[l? by.. and signed on its behalf Chairman a trustge P8ge 2

Homestart Warrington & Cheshlre Ltd Trustees, Report Th8 twstees, who are dlrectors for the purpos&s of company law, pr8sent thè annual report together with the financial statem8nts and auditors, rewrt of the Charitable company for the year ended 31 March 2025. ObJectlve8 and activitles Public beneflt To safeguard, protect and preserve the good hgalth, both mental and physical of chlldren and parents of children; To prevent cruelty to or maltreatment of children,. To relieve sickness, poverty end need amongst children and par6nts of children; To promote th8 education of the publlc in beller standards of childcar6 within the area of Warrington and its environs. The trustees confirm that they hav6 complled with the requirem6nts of section 17 of the Charitles Act 2011 to have due regard to the public banefit guidance published by th8 Charity Commission for England 8nd Wal@s. Trustees and officers Th8 trustees and officers serving during the year and since the year @nd wer& as follows: Tru8t@&s-. James Billington Ann8 Fox Mark Bell Mathew Carey DavSd Colm McNicholl Andrew Clar8 Anne Bramhall Anng Clemlnson Chairperson: Anne Cleminson Secretary: Louise Julia Moran Vice Chairperson.. Gwen Lightfoot Page 3

Homestart Warrlngton & Cheshire Ltd Trustees, Report Statement of trustees, responsibilities Thg trustees (0 are also the direGtors of Homestart Warrington & Chashire Ltd for Ihe purposes of company law) are responsible for preparlng the trustee8' report and the financial stalaments in accordance with applicable law and Unitad Kingdom Accounting Standards {Unlted Kingdom Generally Accepted Accounting Practlcel, includirig FRS 102 The Financial Reportlng Standard applicable in the UK and Republlc of Ireland.. Company law requires Ihe trustees to prepare financial statements for each financlal year. Under company law the trustees must not approve the financi81 statements unless they are satisfied that they give a true and fair view of the state of affairs of Ihe charitable company and of the Incoming resources and applicat5on of resources, including its income and expenditure, of the charlt8ble Gompany for that period. In prèparing these financial slaternants, the trustees are required to: select sultable accounting policies and apply them consistently., observe the methods and princlples in the Charities SORP., make judgements and estimat88 that are reasonable and prudent. stat6 wh8ther appliGable accounting standards, comprising FRS 102 hav@ bean followed, subjgct to any material departures disclosed and explained in Ihe financlal slat8mgnt8', and prepare the financial statements on the going concern b8sis unless It is inappropriate to presume that the charitable company will continue in business. The trustees are responsiblg for ke8ping proper aGcounting records Ihat can disclose wlth reasonable ac{raCY at any time tha financial position of Ihg charitable company and enable Ihem to ensure thal the financisl statements comply with Ihe Companies Act 2006, They ar8 al80 responsible for safeguarding the assets of the charitable company and hence for taking reasonab18 steps for the prevention and detection of fraud and oth@r irregularities. The trustees are responsible for the maintenance and inlegrity of the corporate and financial informaticn included on th8 charitable company's website. Legislation govgrning the preparation and disseminaljon of financial siatements may diff8r from legislation In oÉherjurisdictlons, Disclosure of Information to auditor Each truste& has taken steps that they oughl to have taken as a trustee In order to make themselves aware of any relevant audit information and to establish Ihat the charity's auditor is aware of Ihat information. The trustees confirm that there is no relevant information that they know of and of which th8y know the auditor Is unaware. The annual report was approved by the Irusteas of the ¢h8rily on 193li¥l25 and signed on its behalf by., on nd trustee Chairman Page 4

Hornestart Warrington & Cheshire Ltd Independent Auditor's Report to the Members of Homestart Warrlngton & Cheshire Ltd Oplnlon We have audlted the financial statemenls of Homestart Warrington & Ch8shire Ltd (the 'charity') for the year 8nded 31 March 2025, which comprise th6 Statement of Financial Activiti&s, Balance Sheet, Stal8ment of Cash Flows, and Notes to the Financial Statemgnts, Including a summary of signiflcant accountlng policies. The financlal reporting framework that has been applied in their preparation is United Kingdom Accounling Standards. comprising Charities SORP FRS 102 'The Financial Reporting standard applicable in the UK and R6public of Ireland, and applicable law (United Kingdom Generally Acc8Pted Accounting Practi}. Concluslons relating to going concem In auditing the financial statem6nls. we have concluded that the trustees use of tha going concern b88iS of accounting in the preparation of the financial statements is approprfate. Based on the work we have perfomied, we have not Identified any material uncertainties relating to events or conditions that, individually or collectively, may G9St significant doubt on lh8 charity's abilily to conlinue as a going concern for a pericKI of at16ast twelve months from when the orlginal financial statements wer8 aulhorised for issue. Our responsibilities and the responsibilitles of th8 Irusle8S Wlth rgspecl to going concern are dgscribed In the relevant sections of this r8POrt. Opinlon on other matl8r prescrib8d by the Companles Act 2006 In our opinion, based on the work undertaken in the Gourse of the audit- the infomation given In the Strategic R&port and Trustees, Report for the financial year for which tha financial statements are prepared is consistent with the financial statements- and the Strategic Report and Trustees. Report have been prepared in accordanc@ with applicable legal requirements. Matters on which wa are required to report by exception In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report and the Trustees, Report. We have nothlng to report in respect of the following matters wher@ the Companies Act 2006 requires us to r@port to you if, in our opinion., adequate accounting records havg not bean kept, or returns adequate for our audit have not be8n r8celved from branches not visited by us. or the financial statements are not in agreem8nt with the accounting records and returns; or certain disclosures of trustees remuneration specified by law ar@ not made. or we h8ve not received all the Information and explanations wa requiro for our audit. the dir8clors were nc)t entitled to prepare th6 financial statements in accordance with the small companies regime and tak9 advantage of the small companies, ex8mPtlons in preparlng the direGtors' report and from the r6quirement to prepare a strategic report. Paga 5

Homestart Warrington & Cheshire Ltd Independent Audltor's Report to the Members of Homestart Warrington & Cheshire Ltd Responsibilitles of trustees As axplained more fully in the Ststement of trustees, responsibilities (set out on page 41. the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal Gontrol as tha trustees determine 18 necessary to enable tFie preparation of financial statements that are free from material misstatement, whether due lo fraud or error. In preparing the financial slatements, the trustees are responsible for assesslng the charlty's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concarn basis of accounting unless the twste8s either intend to liquld819 the charity or to cease operations, or have no realistic alternative but to do so. Use of our report This report is made solely to the charitable company's trustses. as a body, In accordance with Chapter 3 of Part 16 of the Companies Act 2008. Our audll work has been undertaken so that W8 rnighl state to the charity's Irustees those matters we are required to stato to th8m In an auditorfs report and for no other purpose. To the fullest @xtenl permitted by law, we do not acpt or assiAme responslbility lo anyon other than the charitable company and its trustaes as a body, for our audit work. for thls report, or for the oplnions we have formed. LltA4 Burton Beavan Limited Charlared Certified Accourltsnts 112-114 Clo Burton B@avan Wltton Slreet Northwich CW9 5NW 10th November 2025 Paga 6

Homestart Warrington & Cheshire Ltd statement of Financial Activities for the Year Ended 31 March 2025 (InGluding Income and Expendlture Account and Statement of Total Recognised Gains and Losses) Unrestrictad funds Restrlcled funds Total 2025 Note Income and Endowments from: Donations and legacSes Investmgnt incom 21,645 2,093 424,602 446,247 Total income 23,738 424 602 448,340 Expenditure on: Charitable activities 106.315 267,850 374165 Total &xp8nditure 106 315 267.850 374165 Net (expenditurel/income Transfers between funds (82,577) 80,000 156,752 80.000 74,175 Nat tnov8menl in funds {2,577) 76,752 74,175 Reconclllation of funds Total funds brought forward 4.151 80,548 84,699 Total funds Cald forward 157.300 Restricted funds 158874 Total 2024 Unrestricted funds Note Income and Endowm¢nts from: Donations and legacies Investment income 11,473 1,354 273,576 285,049 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 N9l lexp&nditure)Ilncome Transfers between funds (64.959) 20.000 40,954 20.000 {24.OCJ5) Net movement in funds {44,959) 20,954 (24,005) Reconclllallon of funds Total funds brought forward 49,110 59,594 108,704 Tolal funds carried forward 4,151 80,548 84,699 The no168 on pages 10 to 17 forTn an integral part of these financial statements. Page 7

Homestart Warrington & Cheshire Ltd (Registration number: 05563277) Balance Sheet as at 31 March 2025 202b 2024 Note Current assets Cash at bank and in hand 158,874 Funds of the charity: Restrlcted income funds Restricted funds 157,3QO 80,548 Unrasti'ict6d income funds Unrestricted funds 1,574 4.151 Total funds 1 $8,874 84,699 For the financial year ending 31 March 2025 the charity was entitled to @xemption from audil under section 477 of the Companies Act 2008 relating to small companles. Directors, responslbiliti8s'. Tha members have iiot reqiiir8d the charity to obtain an audit of its accounts for the year in question in accordance with sec.tion 476" and The direclors acknowledgg their rfgsponsibilitles for complying with the requirements of the Act with respect to accounting records and the preparation of acGQUlits. The financial stalpments on pages 7 to 17 were approved by the trustees, and aulhori88d for issue on CYl[th.lJry . and signed on their behalf by,. Cle Chairman In d trustee The notes on pages 10 to 17 form 8n Int8gral part of these financial statements. Page 8

Homestart Warrington & Cheshire Ltd Statement of Cash Flows for the Year Ended 31 March 2025 2025 2024 Note Cash flows from operatlng aclivltles Net cash incomellexpenditur6) Adjustmants to cash flows from non-cash items Investment income 74,175 (24,0051 2,093 Net cash flows from operating activlties Cash flows from Investlng a¢tlvltles Interest receivable and similar income 72,082 {25,359) 2,093 1,354 Net incr8ase/(decrease) cash and cash equivalents Cash and cash 6quival&nts at 1 April Cash and cash equiv81ents al 31 March 74,175 (24,005) 108.704 84,699 158,874 84.699 All of the cash flows are d8rived from continuing operations during the above two periods. The notes on pag&s 10 10 17 form an integral part of these financial statements. Pag8 9

Homestart Warrington & Cheshire Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 1 Charity Status The charity is Ilmited by guarantee, incorporated In , and consequently does not have share capital. Eac,h of the trustees is liable lo contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidatlon. The address of its registered offlce is.. Da11am Court 120 Dallam Lane Warrington Cheshire WA2 7LT These financial stalements were authorised for issue by the trustees on 10 November 2025, 2 Accounting policles Summary of signlflcant accountlng policies and key accounting estlmates The principal accounting policles applied in the pr8paration of these financial stalements are set out below. These policies have bean consistently applied to all the years presenled, unless otheMis@ stated, statement of complianco Th8 financial statements have been prepared in accordanL8 wilh Accounting and Reporting by Charities-. statement of Racommended Practic8 (applicable to chariti8s preparing their accounts In accordance with the Financial Reportlng Standard applicable in the UK and Republic of Ireland IFRS 102)) (i8sued In OGlober 2019) - {Charities SORP (FRS 102)), the Financlal Reporting Standard applicabl8 in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Basis of preparation Homestart Warringlon & Cheshire Ltd meets the definition of a publlc benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otheiSe stated in the relovant accounting policy notes. Going concern The trustees consider that there are no material uncertainties about the charity's abillty to continue as a going concern nor any significant areas of uncerlainty that affect th& carrying value of assets held by the charity. Income and endowmonls All inGome is recognised once the charlty has entitlement to the income, It is probable that the income will be receIvj and the amount of the income receivable can be measured rgllably. Page 10

Homestart Warrlngton & Cheshire Ltd Notes to Ihe Financial Statements for the Year Ended 31 March 2025 Donations and legacies Donations are recognised when the charlty has be&n notified in wrlting of both the amount and setllement date. In the event that a donation is subl8cl to ¢onditions that require a lev81 of performance by the charity before the charity is enlltled to the funds, the income is deferred and not recognised untll either those conditlons are fully mel. or th6 fulfilment of those conditions is wholly withln the control of the charily and it is probable that these conditions will be fulfill6d in the reporting period. Grants recelvable Grants are recognised when the charity has an entitlement to the funds and any conditlons linked to the grants have been mel. Where performance condltlons are altached to the granl and are yet to be met the income is recognlsed as a liability and included on the balance sh88t as deferred incom8 to be releas8d. Investment income Dlvidends are recognised once the dividend has bsen declared and notification has been reIved of th@ cfiviclend due. Expendlture All 8xpenditure is recognised once there is a legal or constructive obligation to that 8xpenditure. it is probable seltlement is requirgd and the amount can be moasured r@liably. All costs are alloGaled to the applicable 8xpenditure headlng 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 Gosls allcca18d on the basis of time spent, and d8preciatlon charges allocated on thè portion of the asset's use. Other support costs are alloGat8d based on th8 spread of staff costs. Charitable activlties Charitable expenditurg comprises those costs Incurred by th8 charlly in the d81iv8ry of its activities and services for its beneficiari8s. It includes both costs that can be alloGaled directly lo such activlties and Ihos8 Costs of an indirect nature necessary to support them. Support costs Support costs include central functions and have been allocated lo activity cost categories on a basis consistent wlth the use of reSoUrs, for example, allocating properly 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 Schedula 6 of the Financ& Act 2010 and therefore it meets the definition of a charitable company for UK corporation lax purposes Accordlngly, the charity is potentially exempt from taxation In respect of income or capital galns received within categories Govered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxatlon of Chargeable Gains Act 1992, to the extent that such incom8 or galns are applied excluslvely to harilable purposes. Page11

Homestart Warrlngton & Cheshlre Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 Cash and cash equlvalent8 Cash and cash equivalents comprise ca%h on hand and call d&posils, and other short-tem highly liquid invesknents that are readily convertlble to a known amount of cash and are subject to an insignif1cant risk of Ghange in value, Fund structure UnrestriGted incoma funds are general funds Ihat are available for use at the trustees discretion in furiherance of the objectives of Ihe charity. Re8tricted income funds are thos6 donated for us6 in a particular area or for specific purposes, the usa of which Is restricted lo that area or purpose. Financlal instruments Classification Financlal assets 2nd financial liabilitles are r8cognised when the charily becomes a party lo the contractual provislons of the instrument. Financial liabilities and equity Instruments are classified accordlng lo the substance of th8 contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in th8 assets of the charity after deducting all of Its liabilities. R8cognitlon and measurement All financial assp.15 and liabililios are Initially measured at transactlon prio,e (includlng transaction costs), except for those financial assets classified as at fair v81ue through profit or loss, w ich are inllially moasured at falr value (which is normally the transaction prlGe excluding transaction costs), unless th8 aangement constitutes a financing transaction. If an arrangement wnstitutes a financing transaction, the fin8nclal assgt or financial Ilabi15ty is measured at the present value of the future payments discounted at a market rate of interest for a similar debt inslrumenl. FinanGial assets and liabilitles ar& or)ly offset in thg statement of financial F)OSitlon when, and only when ther6 exlsts a legally enforceable right to set off the recognised amounts and tha charity Intends eilhèr to settle on 8 n9t basis, or to realise the asset and settle the Ilability simultanoously. Financial assets are derecognis8d 8n and only when al the contractual rights to the cash flows from the financial assel @xpire or are settled. b) the charity transfers to anolher party substantially all of the risks and rewards of ownership of the financial assel. or c) the charlty, despite having retalned some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party. Financial Ilabilities are derecognl8ed only when th6 obligation spècified in the contract is discharged, cancelled or expiras. Page 12

Homestart Warrington & Cheshlre Ltd Notes to the Flnancial Statements for the Year Ended 31 March 2025 Falr value measurement The best evldence of fair valu6 is a quoted pri for an identical asset in an active market. When quot&d prices are unavailable, the price of a r8cent transaction for an identical asset provides evldence of fair value as long as th8re has not been a significant change in economic circumslanc8s or a signlflGant lapse of time since th& trallsaction took place. If the market is not active and recent transactions of an identlGal asset on their own ar8 not a good estimate of fair value, the fair value is estimated by using a valuation t6Ghnique. 3 In¢ome from donations and legacles Unrestricted funds General R8stricled funds Total funds Donations and legacies- Donations from indlvlduals Gift aid reclaim@d Grants, Including capitsl grants. Grants from other charities 20,571 119 20,571 119 955 424 602 425,557 Total for 2025 424,602 446,247 Total for 2024 273,576 285,049 Page 13

Homestart Warrington & Cheshire Ltd Notes to the Financlal Statements for the Year Ended 31 March 2025 4 Inv8stment income Unrestrlcted funds Ganeral Total funds Interest rgceivable and similar Income. Inleresl receivable on bank d8posils 2.OS3 2,093 Total for 2025 2,093 Total for 2024 1,354 1,354 5 Expenditure on charltable actlvities Unrestricted funds General Restrlcted funds Total funds Note Allocated support costs 106.315 267.850 374,165 Total for 2024 77,786 232.622 310 408 Page 14

Homestsrt Warrington & Cheshire Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 6 Analysis of support costs Analysis of support cosis Unrnstricted funds Restricted Total Basls of allocation Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund General funds 2025 Salaries and NICS Payrall costs staff expenses Rent & Rates Postage. printing & station8ry Offlce expenses Insurance Travel & Transport Publicity Professlonal Fees Training Volunteer's expenses Family fund and activltles Fe8s & Subscriptions Govemanca C08t8 88.892 217,920 3,342 6,061 5,438 378 3,347 243 685 2,081 1.005 1,186 2,493 23,098 306,810 3,342 7,236 6,856 432 4,798 1,425 1,075 3.090 1,810 1,481 3,821 25.609 5,324 1,054 374,165 1,175 1.418 54 1.451 1,182 390 1,009 805 295 1,328 2,511 5,324 481 106,315 573 267,850 Page 15

Homestart Warrington & Cheshire Ltd Notes to the Financial Statements for the Year Ended 31 MarGh 2025 Unrestrlcted funds Restricted Total Bas18 of allocatlon Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fur)d Fund Fund Fund General funds 2024 Salaries and NICS Payroll costs Slaff expenses Renl & Rates Postage, printing & statlonery Office expenses Insurancg Travel & Transport Publicity Professlonal Fegs Training Volunteerfs expenses Family fund and activities Feos & Subscriptions Governance Costs 62,227 181,981 798 6,438 6,250 191 2,897 1,317 211 3,001 2,608 1,454 3.000 22,191 90 195 232 622 244,208 798 8,662 6,250 418 4,617 1,317 211 3,639 2,896 1,£4 3,978 27.794 3,476 2,224 227 1.720 638 288 978 5,603 3,386 495 77,786 310.408 Page16

Homestart Warrlngton & Cheshire Ltd Notes to th6 Financial Statements for the Year Ended 31 March 2025 7 Taxation The charity is a registered charity and is therefore exempt from taxation. 8 Funds Balance at I Incoming April 2024 resources Resources expended Balance at 31 March 2025 Transfers Unrestrlcted funds General Cash at bank and in hand 4,151 23,738 (106,3141 80,000 1,574 Restricted funds Cash at bank and in hand 80,548 424,602 267,850 80,000 157.300 Total funds 84.699 448,340 374,165 158,874 9 Analysis of not assets between funds Unrestricted funds General Total funds at 31 March 2025 Restrlcted funds Current assets 90,042 158,874 Page17

Homestsrt Warrlngton & Cheshire Ltd Statement of Financial Activitles by fund for the Year Ended 31 March 2025 Unrestrlcted Funds Total Total Unrestrlcted Unrestrlct Funds Funds 2025 2024 Income and Endowm•nts from: Donations andlggacies Investment income 21,645 2093 11,473 1,354 Totsl iricome 23,738 12,827 Expendlture on: Charitable. activitie8 106,315 106.315 77,786 Total expenditure Net expenditure Transfers betwean funds 77,786 (82,577) (64,959) 20.OQO Net movement in funds (2,577) {44.9591 Reconciliation of funds Total funds brought forward Total funds carried forward 49,110 1.574 4,151 This pag8 doe5 not form part of th@ statutory financial stat8ments. Page 18

Homestart Warrlngton & Cheshire Ltd Statement of Financial Activltles by fund for the Year Ended 31 March 2025 Restricted Funds Total Total Restricted Reslrictad Funds Funds 2025 2024 Income and Endowments from: Donations and legacies Total Income 424,602 273,576 424.602 273 576 Expenditure on.. Charitable activities 267.850 232,622 Total expenditur8 2e7,850 232,622 Net income Transfers b8lween funds 156,752 80,000 40,954 20,000 Net movement in funds 76.752 20,954 Reconclliation of funds Total funds brought forward Total funds carried fOard 80,548 59,594 157,300 80,548 This page does not form parl of the statutory financial statements. Pag8 19

Homestart Warrington & Cheshlre Ltd Detailed Statement of Financial Activlties for the Year Ended 31 March 2025 Total Total 2025 2024 Incomo and Endowments from: Donations and legacies (analysed below) Investment income (analysed below) Total income 446,247 2,093 285,049 1.354 448,340 286.403 Expendlture on: Charitable activities (analy8ed below) Totsl expenditure Net incomel(expenditur6) Net movement in funds 374,165 310,4081 374,165 310,408 74,175 24,0051 74.175 (24,0051 Reconciliation of funds Tolal funds brought forward Total funds carried forward 108 704 158,874 84,699 Thls page d06s not form part of the statutory financial statements. Page 20

Homestart Warrington & Cheshire Ltd Detsiled Statement of Flnancial Activitles for the Year Ended 31 March 2025 Total 2025 Total 2024 Donations and legacles Income from donations Unrestricted Gift Ald Unrestricted Income from ¢harilable activities restricted Income from charitable activities unreslricta 20,571 119 424,602 955 446.247 9.636 560 273,576 1.277 285 049 Investment income Interest on cash deposits Unr8stricted 2,093 2.093 1,354 Charitable activities Wages and salaries Restricted Wages and salaries Unrestricted staff training RgStrict8d staff trainlng Unr8Stricled Volunteer expenses Restricted Volunte8r 8xpanses Unrestricted Rent Restricted Rgnt Unrestricted Office expenses Restrlcled Office expensas Unrestrict8d Printing, postage and ststiollery ReslriGted Printing, postage and stationery UnreslriGt8d Fees and subscriptions Restricted Fees and subscriptions Unrestricted Family fund and activities Restricted Family fund and activities Unrestricted Stsff expenses Restricted Staff 8xpenses UnrestriGted Travelling Restricted Travel and subsistence PubliGity Restricted Publicity Unréstricted Payroll servic@s Restrict8d Governan costs Restricted (217,9201 (88,892) (1,1861 (2951 (2,493) (1,328) (5,438) (1,418) (3,347) {1,451) 1378) {54) (181,981) (62,227) (1,454) {3,000) (978) (6,250) (2,897) {1,721) (191) (227) (go) (3.3861 {22,1911 15,6031 16,437) 12,223) (212) (5,3241 {23,098} 12.511) 16,061) {1,175) (685) {3901 (2,0811 (1,0091 (3,342) (573) (3.001 } (638} (798) (195) This pag8 dogs not form part of the statutory financial statements. Page 21

Homestart Warrington & Cheshlre Ltd Detailed Statement of Financial Activities for the Year Ended 31 March 2025 Total Total 2025 2024 Intemal audit services UnrestriGted Insurancè Restricted Insurance Unrestricted Professional fees R6strict8d Professional fees Unrestrict (481) (243) (1,182) (1,005) 805 374,165 (495) (1,317) 12,6081 310,408 This page does not form part of the stalOrY financial statements. Page 22