Charlty roglstratlon numb•r 111666S
Company regl$tratl¢n nUM￿r 05836827 {England and Wales)
HOME-START NORTHAMPTON
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

HOME-START NORTHAMPTON
LEGAL AND ADMINISTRATIVE INFORMATION
Trustaas
Mrs J Brooks
Mrs A Draper
Mr RADraper
Mrs JE Halliwell
Mr D Roberts
Mr P Woodhouse
Sè¢retary
Mrs Z Reynolds
Charlty number
1116665
Company number
05836827
Registered office
Martin House
24 Hazelwood Road
Northampton
Northamptonshire
NN1 1LN
Ind8p&ndont examlnar
DNG Dove Naish LLP Accountants
Eagle House
28 Billing Road
Northampton
NN15AJ
Max Engel & Co LLP
8 Hazelwood Road
Northampton
Northants
UK
NN1 1LP
Sollcltors

HOME-START NORTHAMPTON
CONTENTS
Page
Trustees. report
Indtrpendent examin&¢s r&port
Statement of financial activilies
Balance sheet
Notes lo the financial statements
9-17

HOME-START NORTHAMPTON
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
The Iruslees who are also directors present their annual report and financial statements for the year ended 31
March 2023.
The financial statements have been prepared in accordance with the accounting policies sel out in note 1 to the
financial statements and comply with the charity's goveming document, the Companies Act 2006 and 'Accounting
and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Stsndard 8pplicable in the UK and Republic of Ireland IFRS 1021.
leffe¢tive 1 January 20191.
Objectives and aim5
Home-slart is a voluntary organisalion, commilled to promoting the welfare of farnilies with al least
one child under five yèars of agè. Volunteers offér régular support, frièndship and practical hélp to
families under stress in their homes, helping lo prevent family crisis and breakdown.
The objectives of the Charity as sel out in Ihe Constitution are..
To promote education in better standards of childcare and lo relieve sickness, poverty and need
amongst children and parents of children within Northampton.
The objtrcls for which Home-start is trstablished are..
a. to safeguard, prote¢t and preseNe the good health, both mental and physical, of children and
parents with children.
b. to prevent cruelty to, or maltreatment of children.
c. lo relieve sickness, poverty and need arllongsl children and parents of children.
d. to promote tha trducalion of the public in better standards of Child care wthin the area of
Northampton and ils environs.
The Trustees attain these objects by delegating the day to day running to Mrs B. Bames, who reports
every six weeks to the management committee which is made up of Trustees and other appointed
members.
Home-slart aiTllS to increase the confidence and independence of the family by..
a. offering support, friendship and practical assislanc8,'
b. visiting families in their own homes. where the dignity and identity of each adult and ¢hild Can
be respected and protected.,
c. re-assuring parents with difficulties in bringing up children that they are not unusual and,
encouraging them lo enjoy a family life.
d. developing a relationship wth the family in which lime can be sha￿d and understanding can
b9 developed. the approach is flexible lo take a¢¢ounl of different needs.,
e. encouraging parent's strengths and emotional well being for the ultimate benefit of the
children,.
f. encouraging families to widen their network of relationships and to use effectively the SUPPDrt
and services available within the community.
In setting its aims and objectives, the trustees have had regard to the guidan￿ from the charity
ommission on public slal8ment of benefit. The summary of the Charity's achievements and
performance demonslrale how the ¢harily has sel out to fulfil ils prin¢iple ¢haritsble objectives.
There have been no changes in the objectives and rK)licies since ihe last report.

HOME-START NORTHAMPTON
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
The trustees have paid due regard to guidan￿ issued by the Charity Commission in deciding what activities the
charity should undertake.
Scheme Managers Report
Happy 40th birthday Homg Start Northampton and Happy Soth year to Homè Start UKI
We feel privileged lo have been SUPPDrting families and children, in Northampton for 40 years. I say a privilege
because families open their doors to us at a point in their lives where things have become difficult. They understand
that we are there with them though the thick and thin wilhoul judgment, we let them lead the way, we build trust and
we empower, and we go above and beyond in the hope that we can make a difference, whether that be big or
small.
I remémbér th8 fèèlings whgn I becom8 involvéd with Home Start Northampton 15 years ago, thè anticipation, the
nerves, the excitement and an overarching feeling of altruism and all that goes with it. Bernie and Rose facilitated
my "Prep CoLJrse" and I knew I would love being a volunteer, motivated by being in a position where I was able to
use my experiences and give back.
15 years on, l am back and managing the service. Last September those feelings returned, I walked through the
doors al Martin House and was welcomed by a fantsslic team of staff, volunteers, and trustees.
The staff team has grown over the year with thanks lo funding from the Northampton Community Foundation and
West Northants council. We have employed 2 part-time Family Support Workers in order to reach more families antj
support wilh complex needs. With a shortage of volunleers and ever-growing enquiries about support from referrers,
we have had to think more flexibly about the support we offer. For 6 months of last year, the enquiry list was closed,
meaning no new referrals were accepted and new families were offered our support. We were able to reopen this
last October and it has remained so. The need for support has always and continues to oulslrip our capacity but by
expanding our offer with group support, virtual support and intensive 3 month support on lop of volunteer home
visiting support, we have reached more familiss and children, and continue to make a difference.
The Commitment to helping families give their children the best start in life is at the heart of Home Start
Northampton. The free events over the Summer holidays and at Christmastime enabled children and their parentsl
carers to share fun experiences and make special memories. This has been especially important as the Cost of
Living crisis has, and continues to have a massive impact on the families and children we are supporting. We know
firsthand that parenlslcarers have had lo make difficult decisions. Decisions to feed themselves or their children,
lirlliling the lime the healing is on for, only using a hob to cook meals as il is cheaper than using the oven, and not
being able lo afford petrol in the car lo lake the children lo school. The next few months will prove difficult. bul our
volunteers and stsff will work tirelessly to help, advise 8nd support in that difficult decision to make sure the impact
on children's health and wellbeing is minimized.
The last few months have seen growth and positive change within the scheme, despite the ongoing challenges we
face. Our supporters are growing, and we are building positive relationships with statutory, voluntary, and corporate
organisalions. Over the next year we will continue find lo ways to support more families and children in
Northampton and lo meet the increasing need. This will not be achieved without the ongoing commitment and
enthusiasm of all our volunteers, so, THANK YOU! Wilhoul you, we simply couldn't do what we do.

HOME-START NORTHAMPTON
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Financial review
Incoming Resources
Total in￿ming reSou￿e$ for the year amounted to £122.54612022 - £154,897).
In the 2022123 year we saw the last of our Big Lottery funding, however we continued to received our full years
funding from BBC Children In Need and were awarded several grants from West Northamplonshire Council, John
Lewis and the Society of the Holy Child Jesus lo fund the scheme and its service offering. In 2021122 we re￿iVed
grant for the Nationwide Building Society which was to cover future core costs, which has also been ulilised in the
year.
Our fundraising and trustee team also continued their g￿81 su¢¢ess in securing additional small grant funding and
donations to enable us to provide on-going family support. Donations amounting to £39,29412022 £31,946) were
received, with continued support from the Sudborough Foundation, along with Northants Poli￿ and David Williams
to name a few. We are extremely grateful as the donations are a much-needed source of income for the scheme.
Outgoing Resources
As with prior years, due lo the nature of the services we provide the majority of our wsts are fixed.
Our main expenditure ¢ontinues to be stsff ¢osts and volunteer expenses, totalling £108,549 for the year12022
£75,786), which accounts for over 70 /0 of total expenditure for the year. ContinLJed cost scrutiny has resulted in
overhead costs remaining consistent and in line with expectations.
Due to a largely fixed cost base a deficit has arisen for the year of £34,647 12022 surplus
£47,076) which is
funded from our brought forward reverses, which includes the prior year Nationwide Building Society grant. We
continue to have a strong balance sheet, with nel assets of £136,87312022 £171,5201, which will fund the scheme
in the short to medium terrn.
Given the current e¢onomi¢ ¢limate there is increased pressure on future funding streams, however 8$ trustees we
continue to explore additional funding to maintain our high-quality service to ensure the scheme remains
sustainable and available to the families who need our support.
Dan Roberts BA FCA
Treasurer

HOME-START NORTHAMPTON
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Reserves policy
Home-slart Northampton, with the use of volunteers, is committed lo offering support, friendship and
practical help lo local and diverse families. We ensure that resources are sustsinable and of the
highest quality in order to provide our services lo families and support our volunteers. The nature of
our work means that expenditure is largely fixed. with over 70°/o of expenditure relating to stsffing and
volunteer costs.
Therefore the trustees have set a reserves policy which requires..
al reserves are maintained al a level which ensures that Home-slarvs core activity could
continue during a period of unforeseen difficulty.,
bl provide funds which c8n be designated to projects 8t short notice in the event of 8 perceived
need.,
cl to cover additional management, administration, fundraising and volunteer expenses when
necessary,
dl a proportion of reserves are maintained in a readily realisable form.
The trustees have examined the requirement for free reserves, which are those unrestricted funds not
designated or otherwise ¢ommitted and Consider that given the nature of the charity's work, the liming
of Core funding and expectations of stakeholders, free reserves should be at a minimum of six months
core expenditure. Any shortfall or excess in reserves will form part of the scheme's planning, budget
and forecast cycle.
Changes in funding and the growing demand for the services Home-start Northampton offer require
us lo review our reserves policy on an annual basis lo ensure Servi￿ levels and future growth can be
adequately funded.
Structure. governance and management
Govèrnlng documént
The charity is conlrolled by its governing document, a deed of trust, and constitLJtes a limited company,
lirnited by guarantee, as defined by the Companies Act 2006.
The organisation is a charitable private company limited by guarantee, incorporated 5 June 2006 and
registered in England and Wales. The company registered as a charity on 7 November 2006.
The Company was established under 8 Memor8ndum of Association which established the objects
and powers of the Charitablè Company and is governed under its Articles of Association. In thè event
of the company being wound up, every member of the Charity undertakes to contribute such amount
as may be required (not exceeding £11 to the Charity's assets if it should be wound up while Islhe is a
member or within one year after Islhe ￿aSeS to be a member.

HOME-START NORTHAMPTON
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
The trustees, who are also the directors for the purpose of company law, and who served during the year and up lo
the dale of signature of the financial statements were..
Mrs J Brooks
Mrs A Draper
Mrs J Allsopp
Mr RA Draper
Mrs JE Halliwell
Mr D Roberts
Mr P Woodhouse
Mr L Bloomer
(Resigned 5 October 20231
(Appointed 21 July 2022 and resigned 10 March 20231
Recruitment and appointment of new trustees
The Directors of the company are also Charity Trustees for the purposes of charity law and under the
company's Articles are known as Trustees. Under the requirements of the Merllorandum and Articles
of Association the Trustees ar& elected lo serve for 8 determined period, after which thay musl be re-
elected at the next Annual General Meeting. At e8¢h Annual Gener81 Meeting one-third of all Trustees
are required to retire.
The management committee comprises of individuals with diverse experiences and skills who are
passionate and committed to achieve and preserve the charity's charter. In this spirit, trustees within
the charity volunteer their services. The management committee reviews potential Iruslees to match
their experience and skills lo best serve the charity. Trustees identified are then pul forward lo the
members al the Annual General Meeting.
Indu¢tlon and tralnlng of new trustees
Newly elected trustees are provided guidance and mentoring by the existing trustees. This inclLJdes
communicating the responsibilities of being a trustee, ensuring thal the goals, objective and members,
interests are looked after. The committee meets regularly to discuss issues, offer advice and support
to fellow trustees.
The trustees, report was approved by the Board of Trustees.
Mr D Roberts
Trustoa
Date..
..30-.0.1.-2024....................

HOME-START NORTHAMPTON
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HOME-START NORTHAMPTON
I report to the trustees on my examination of the financial statements of Hom&Start Northampton (the charilyl for
the year ended 31 March 2023.
Responsibilities and basis of report
As the ttuslees of the ch8rily18nd also ils directors for the purposes of wmpany lawl you are responsible for the
preparation of the financial slalements in accordance with the requirements of the Companies Act 2006 Ilhe 2006
Act).
Having satisfied myself that the financial statements of the charity are not required lo be audited under Part 16 of
thè 2006 Act and are èligiblè for indèpéndènt èxamination, I r8POrt in respèct of my èxamination of the Charity's
financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my
examination I have followed all the applicable Direcb'ons given by the Charity Commission under section 14515llbl
of the 2011 Act.
Indèpendent axamlnorfs statament
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act., or
the financial statements do not accord with those records,. or
the financial ststemenls do not comply with the accounting requirements of section 396 of the 2006 Act other
than any requirement that the accounts give a true and fair view which is not a matter considered as part of an
independent examination., or
the financial statements have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021.
Use of our report
This report is made solely lo the charitable cornpany's members, as a body, in accordance with Chapter 3 of Part 16
of Ihs Companies Ad 2006. Our independent examin8lion work has been undertaken so that we might slate to th&
Charitable company's members those matters we are required to stsle lo them in an independent examiner's report
and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to
anyone olher than the charitable company and the charitable company's members as a body, for our independent
examination work, for this report, or for the opinions we have formed.
Nicola Fox FCA
DNG Dov¢ Nalsh LLP A¢¢ountsnts
Eagle House
28 Billing Road
Northampton
NN15AJ
Dated: .3.Q..JAlluaKy,2924

HOME-START NORTHAMPTON
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
Unrestricted Restricted
fund$
funds
2023
2023
Totsl
Unrestricted Restricted
funds
funds
2022
2022
Total
2023
2022
Notes
Incom8 from:
Donations and
legacies
Investments
97,755
350
24,441
122,196
350
92,195
36
62,666
1 $4,861
36
Total income
98,105
24,441
122,546
92,231
62,666
154,897
Ex
enditure on-
Charitable a¢tivitigs
111,342
45,851
157,193
87,974
19,847
107,821
Net lexpendituralllncome
for the yearl
Net movement in funds
113,2371
{21,4101
134,6471
4,257
42,819
47,076
Fund balan￿S al 1 April
2022
128,701
42,819
171,520
124,444
124,444
Fund balances at 31
March 2023
115,464
21,409
136,873
128,701
42,819
171,520
The ststemenl of financial 8clivilies includes all gains and losses recognised in the year.
All income and expenditure derive from continuing aclivilies.
The statement of financial activities also complies wrfth the requirements for an income and expendtture account
under the Companies Act 2006.

HOME-START NORTHAMPTON
BALANCE SHEET
ASAT31 MARCH 2023
2023
2022
Notes
Fixed a55ets
Tangible assets
10
683
Current assets
Debtors
Cash at bank and in hand
11
1,027
137,555
1,314
170,228
138,582
171,542
Creditors.. amounts falling due within
on¢ y¥ar
12
11,7091
17051
Net current assets
136,873
170,837
Total assets less current liabilities
136,873
171,520
Income fund5
Restricted funds
Unrestricted funds
13
21,409
115,464
42,819
128,701
136,873
171,520
The company is enlilled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2023.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect lo accounting records and the preparation of financial statements.
The members have not required the charitable company to obtain an audit of its financial slalements for the year in
question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
Tho finan¢ial ststsmenls were approved by the Trusletrs on
30-01-2024
Mr D Roberts
Trust•8
Company reglstratlon numbor 05836827

HOME-START NORTHAMPTON
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
Charity information
Home-slart Northampton is a private company liThiled by guarantee incorporated in England and Wales. The
registered office is Martin House, 24 H8zelwood Road. Northampton, Northamptonshire, NN1 1LN.
1.1 Accounting convention
The financial statements have been prepared in ac¢ordan¢e with the charity's goveming document, the
Companies Act 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and RepLJblic of
Ireland" I'FRS 102.1 and the Charities SORP 'Accounts'ng and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordan￿ with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" leffective 1 January 20191. The
charity is a Public Benefit Enlily as defined by FRS 102.
The charity has taken advantage of th& provisions in the SORP for charities not to prepare a Statemènt of
Cash Flows.
The financial stslemen15 are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial ststemenls 8re rounded to the nearest £.
The financial slalements have been prepared under the historical cost convention. The principal accounting
policitrs adopted are sel out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate reSoUr￿S to continue in operational existen￿ for the foreseeable future. Thus the trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable fund5
Unrestricted funds ar8 availablè for use at thè discmtion of th8 trusteas in ftJrthÈrancè of their charitablè
objectives.
Reslricled funds are sutijecl lo specific conditions by donors as to how they may be used. The purposes and
uses of the restricted funds are sel out in the notes to the financial slalements.
Endowmgnt funds are subject to specific Conditions by donors that the capitsl must be maintained by the
charity.
1.4 Income
Income is ￿cognised wh&n the charity is legally entitled lo il afttrr any performance ¢x>nditions have b&en met,
the amounts can be measLJred reliably, and il is probable that in¢ome will be rgGeiv&d.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised al the lime of the donation.
Legacies are rscognised on receipt or otherwise if the charity has been notified of an impending distribution,
the amount is known, and re¢eipt is expected. If the amount is not known, the legacy is treated as a
¢ontingent asset.

HOME-START NORTHAMPTON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
A¢¢ounting poli¢ies
(Continued}
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third party, it is probable Ihat a transfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by aclivily. The costs of each activity are made up of the lolal of direct costs and
shared costs. including support costs involved in undertaking each activity. Direct costs attributable lo a singl&
activity are 8lloc8ted directly to that 8¢tivity. Shared costs whi¢h contribute to more than one activity and
support ¢osts whi¢h are not attributzblè to a single activity arè apportioned bebNèèn those activitiés on a basis
consistent with thè use of ￿soUrces. Central staff costs are allocated on th8 basis of timè spant, and
depreciation charges are allocated on the portion of the asset's use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured al cost and subsequently measured at Cost or valuation, net of
depreciation and any impairment losses.
Depreciation is rec￿nISed so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Plant and equipment
500/0 on cost
The gain or loss arising on the disposal of an asset is detemiined as the differen￿ between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of finanaal activities.
1.7 Impairment of fixed assets
Al èach reporting end dat8, the Charity rèviews the Carrying amounts of its tangible assèts lo dètemiine
whether there is any indication that those assets have suffered an impaimient loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to detemiine the extent of the impairment
loss lif any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of Ihree monlhs or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Flnanclal Instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Olher Financial Instruments Issues, of FRS 102 to all of ils financial inslrumenls.
Financial instruments are recognised in the charity's balance sheet when the Charity btrcomtrs party lo the
¢ontractual provisions of th& instrLJmanl.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and setue the liability simultaneously.
Baslc financlal assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured al
transaction price Including transadion costs and are subsequently carried al amortised cost using the effectiv
interest method unless the arrangement conslilules a fin8ncing transaction, where the transaction is
measured at the present value of the future re¢eipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
10-

HOME-START NORTHAMPTON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
A¢¢ounting poli¢ies
(Continued}
8asiTC financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted al a market rale of interest. Financial liabilities classified as payable
¥Mthin one year are not amortised.
Debt instruments are subsequently carried al amortised cost, using the effective interest rale method.
Trade creditors are obligations to pay for goods or services that have been acquirèd in thè ordinary course of
operations from suppliers. Amounts payable are classified as CLJrrent liabilities if payment is dua within onè
year or less. 11 not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cosl using the effective interesl method.
Derecognition of financial liabilitigs
Financial liabilities are derecognised when the charity s conlraclual obligations expire or are discharged or
cancelled.
1.10 Taxation
The charity is exempt from corporation tax on ils charitsble activities.
1.11 Employee benefits
The cost of any unusetJ holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
lo lerminale the employment of an employee or lo provide termination benefits.
1.12 Retirement benefits
Payments to definèd Contribution retirement benefit schemes are Charged as an expense as they fall due.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the Iruslees are required to make judgements, estimates
and assumptions about the carrwng amount of assets and liabilities that are not readily apparent from other
sources. The eslimales and associated assumptions are based on historical experience and other factors that
are considered lo be relevant. Actu81 resLJlls may diff8r from these eslimales.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to a¢¢ounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of Ihe revision and future periods where the revision affects both current and future
periods.

otr(n(Da)
I)(D￿￿] zo

HOME-START NORTHAMPTON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Investments
Unrestricted Unrestricted
fund5
fund5
2023
2022
Interest receivable
350
36
Charltsblo a¢tlvllloS
2023
2022
staff costs
Volunteer expenses
Stsff travel and expenses
Outings, Christmas, etc
Consultsncy
106,240
2,309
1,073
6,492
4,073
73,909
2,532
737
2,408
120,187
79,586
Share of support costs (see note 61
Share of governance costs (see note 61
35,231
1,775
26,436
1,799
157,193
107,821
Analysis by fund
Unrestricted funds
Restricted funds
111,342
45,851
87,974
19,847
157,193
107,821
13-

HOME-START NORTHAMPTON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Support costs
Support Governance
¢o$ts
costs
2023
Support Governance
Costs
¢osts
2022
Rents, rates and parking
Light, heat and insurance
R&pairs
Postage, stationary and
telephone
Miscellaneous expenses
Homtrstart fee
Consultancy
Depreciation
5,210
3,824
4,515
5,210
3,824
4,515
4,019
3,471
2,533
4,019
3,471
2,533
9,408
4,109
3,562
3,920
683
9,408
4,109
3,562
3,920
683
7,757
1,410
3,594
1,600
2,052
7,757
1,410
3,594
1,600
2,052
Independent examiner
fee
Accountancy and legal
fees
924
924
840
840
851
851
959
959
35,231
1,775
37,006
26,436
1,799
28,235
Analysed between
Charitable activities
35,231
1,775
37,006
26,436
1,799
28,235
Governance costs includes payments lo the independent examiners of £851 12022 - £9591 for payroll fees.
Trustees
None of the trustees lor any persons connected with them) received any remuneration, expenses or benefits
from the charity during the year.
Employees
The average monthly number of employees during the year was..
2023
Number
2022
Number
Employment ¢ost$
2023
2022
Wages and salaries
Other pension costs
101,166
5,074
69,879
4,030
106,240
73,909
14-

HOME-START NORTHAMPTON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Employees
(Continued}
The trustees consider th81 the board of trustees Comprise the key m8n8gemenl personnel of the ¢h8rily in
charge of dire¢ling and Controlling the Charity. The Iruslees received no remuneration or benefits during the
yèar,
There were no employees whose annual rtsmuntrralion was more than £60,000.
Taxation
The charity is exempl from lax on income and gains falling within section 505 of the Taxes Act 1988 or section
252 of the Taxalionof Chargeable Gains Act 1992 to the exlenl that these are applied to its charitsble objects.
10 Tangible fixed assets
Plant and equipment
Cost
At 1 April 2022
13,276
Al 31 March 2023
13,276
Depreciation and impairrnent
At 1 April 2022
Depreciation charged in the year
12,593
683
At 31 March 2023
13,276
Carrylng amount
At 31 March 2022
683
11
Debtors
2023
2022
Amounts falling due within one year:
Prepayments and accrued income
1,027
1,314
12 Creditors: amounts falling due within one year
2023
2022
Trade creditors
Accruals and deferred income
704
1,005
705
1,709
705
15-

HOME-START NORTHAMPTON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
13 Restricted funds
The income funds of the charity include restricled funds comprising the following unexpended balances of
onations and grants held on trust for speafic purposes..
Movement in funds
Incomlng
Resources
Balance at
Resources
8xpended 1 April 2022
Movement in funds
Incomlng
Resourc88
Balanc8 at
Resources
expended 31 March 2023
Nationwide Building
Society
Children in Need
42,819
19,847
42,819
121,4101
124,4411
21,409
119,8471
24,441
62,666
119,8471
42,819
24,441
145,8511
21,409
Nationwide Building Society fund
represents a grant re￿iVed from the Nationwide Building Society lo fund
scheme costs over a two year period in relation to helping vulnerable families thrive in their home. Grant
re￿iVed lo cover core costs for 2022123 and 2023124
Children in Need fund
local families.
represents a grant received from Children in Need to providg volunteer support to
14 Unrestricted funds
Movement
in funds
Balance at Net mtsvement
1 Aprll 2021
Movement
in funds
Balancè ai Net movement
1 Aptll 2022
Balance at
31 March 2023
General fund - core
Property maintenance fund
Non-core funds
67,483
5,000
51,961
4,257
71,740
s,ooa
51,961
113,2371
58,503
5,000
51,961
124,444
4,257
128,701
113,2371
115,464
General fund - core - This arises from council and other grants and must be used for the general purposes of th
transfer from non-core funds.
Propety Maintenan￿ fund - The trustees, have established this fund, by a transfer from non-core funds, to en
case of any unforeseen expenditure.
Non-core funds- These arise from other 8Ctivilies and donations and a￿ available for use al the trustees, discre
16-

HOME-START NORTHAMPTON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
15 Analysis of net assets between funds
Unrestricted Restricted
funds
funds
2023
2023
Total Unrestricted Restricted
funds
funds
2022
2022
Total
2023
2022
Fund balances at 31
March 2023 are
represented by..
Tangible assets
Current assetsllliabilitiesl
683
128,018
683
170,837
115,464
21,409
136,873
42,819
115,464
21,409
136.873
128.701
42,819
171,520
16 Related party transactions
There were no disclosable related party transactions during the year12022 - none).
17-