2021-03-31-accounts - Home-Start In Waverley

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REGISTERED COMPANY NUMBER: 06069732 (England and Wales)
REGISTERED CHARITY NUMBER: 1119141

Report of the Trustees and

Unaudited Financial Statements
for the Year Ended 31 March 2021

for

Home-Start in Waverley

A J Bennewith FCA, FCPA, FFA, FFTA,
FIPA, DChA, FRSA

3 Wey Court
Mary Road
Guildford
Surrey
GU1 4QU

Home-Start in Waverley

`Contents of the Financial Statements for the Year Ended 31 March 2021`

	`Page`
`Report of the Trustees`	`1 to 2`
`Independent Examiner's Report`	`3`
`Statement of Financial Activities`	`4`
`Balance Sheet`	`5 to 6`
`Notes to the Financial Statements`	`7 to 11`

Home-Start in Waverley

`Report of the Trustees for the Year Ended 31 March 2021`

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report
withthefinancialstatementsofthecharityfortheyearended31March2021.Thetrusteeshaveadopted the
provisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of
Ireland (FRS 102) (effective 1 January 2019).

`OBJECTIVES AND ACTIVITIES`

`Principal Activities`

TheprincipalobjectiveandactivityoftheCompanyconsistsofofferingfriendshipandinformal,practical and
emotionalsupporttoparentswithyoungchildrenthroughouttheFarnham,Haslemere,Godalmingand Cranleigh
areasofSurreysothateverychildintheareacanhaveagoodstartinlife.TheCompanyplacestrained volunteers
alongsideparents,tailoringsupportto theindividualneedsof eachfamily,foras longas it is needed.Nocharges are
levied for any help provided by the Company which acts purely as a charity.

`ACHIEVEMENT AND PERFORMANCE`

`Charitable activities`

2020/21has been dominatedby the Covid crisis. Lockdownrequiredimmediateactionto changeour way of  working.
As a result, the Trustees immediatelyrevised our policiesand proceduresto ensure our staff and volunteersworked in
asafewaywiththefamilies.Facetofacewasinitiallyeliminatedandsupportswitchedtoremote methods.
Fortunately,improvementstooursystemsimplementedinlastcoupleofyearshadmadeitpossibletoswitch to
remote workingwith immediateeffect enablingus to continueto supportour familiesas effectivelyas possible under
the circumstances.

Aswellasrestrictingtheactivitiesofstaffandvolunteers,Covidhasimpactedreferralsbecausemostofthe normal
sourceshadsuspendedactivities.Andtherewereallsortsofadditionalimpactsonourfamilieswhichwere much
more difficult to identify and respond to.

In spite of all these difficulties,the staff and volunteershave done magnificentlyby findingall sorts of innovative ways
of dealingwith the situationwhilstrespectingthe new rules. For example,they sourcedand deliveredfood parcels, as
well as toys and other items to help the families cope. They deliveredprescriptionsand helpedwith fuel bill and other
financialemergencies.Theyprovidedemotionalsupportviadoorstepconversationsandphonecalls.Theywrote and
distributed a weekly "ideas sheet" which contained all sorts of practical ideas to help people cope with isolation.

Althoughreferralshavebeendownandthetotalnumberoffamilieswe dealwithhasfallen,theneedforthe Home
Startserviceshasgreatlyincreasedduringthepandemic.Theevidencenowcomingthroughindicateshowmuch the
stressesonfamilieshasincreased.A recentsurveyamongstourfamilieshasshownthat91%of familieshave serious
emotionaldifficulties,33% have issues arisingfrom currentor past domesticabuse and 32% are experiencing complex
challenges.Therefore,we are continuallylookingat ways of respondingto these more complexandurgent situations
by for example increasing staff hours and setting up new crisis groups to provide urgent help.

Thishasbeenpossiblebecauseofa strengtheningfinancialsituation.Thevariousorganisationswe have approached
forfundstosupportthesevariousnewprojectshavebeenmostgenerousandenableustostartthenewyearin a
very positive way. The Trustees wish to thank all who provide our financial support. It is a great encouragement.

Lookingto the future,it is clearthatreferralswill continueto rise again,andthatthe familiesreferredwill have  more
complexneeds.Thiswillrequireustoadaptandtoenhancetheserviceswe offer.Volunteertrainingwillstart again
soon,withmanynewrecruitsalreadysignedup.We aremostgratefultoallstaffandvolunteersfortheir dedication
and commitment which is so important for our work in Waverley.

There have been no changes to the Trustees this year

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limited by
guarantee, as defined by the Companies Act 2006.

Page 1

Home-Start in Waverley

`Report of the Trustees for the Year Ended 31 March 2021`

`REFERENCE AND ADMINISTRATIVE DETAILS`

`Registered Company number`

06069732 (England and Wales)

`Registered Charity number`

`Registered office`

Home-Start in Waverley
Vernon House
28 West Street
Farnham
Surrey
GU9 7DR

`Trustees`

`Trustees`
`Mr A M Thompson`	`Chair`
`Mrs L K Barrat`	`Vice Chair`
`Mrs A Simpson`
`Mrs A M Tann`
`Ms N Deacon`
`Mrs A Betts`	`-resigned 1 September 2019`
`Mrs J Raftery`
`Mr R Ferguson`

The position of treasurer was held by Mrs Betts until 1 September 2019 and thereafter by Mr Ferguson.

`Patron`

Lady Beryl Tindle

`Independent Examiner`

A J Bennewith FCA, FCPA, FFA, FFTA,
FIPA, DChA, FRSA
3 Wey Court
Mary Road
Guildford
Surrey
GU1 4QU

Approved by order of the board of trustees on 11 October 2021 and signed on its behalf by:

Mr A M Thompson - Trustee

Page 2

`Independent Examiner's Report to the Trustees of Home-Start in Waverley`

`Independent examiner's report to the trustees of Home-Start in Waverley ('the Company')`

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

`Responsibilities and basis of report`

As the charity'strusteesof the Company(andalsoits directorsfor the purposesof companylaw)youare responsible
for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfiedmyself that the accountsof the Companyare not requiredto be auditedunder Part 16 of the 2006  Act
andareeligibleforindependentexamination,Ireportinrespectofmyexaminationofyourcharity'saccounts as
carriedoutundersection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationI have
followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

`Independent examiner's statement`

Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith the
examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts 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

4. the accounts 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 (FRS 102)).

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

A J Bennewith FCA, FCPA, FFA, FFTA,
FIPA, DChA, FRSA

3 Wey Court
Mary Road
Guildford
Surrey
GU1 4QU

20 October 2021

Page 3

Home-Start in Waverley

`Statement of Financial Activities`

`for the Year Ended 31 March 2021`

`Unrestricted` `fund` `Notes` `£` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `2` `209,523` `EXPENDITURE ON` `Raising funds` `5,440` `Charitable activities` `Direct charitable expenditure` `157,320` `Family Fund` `-` `Total` `162,760` `NET INCOME` `46,763` `RECONCILIATION OF FUNDS` `Total funds brought forward` `63,311` `TOTAL FUNDS CARRIED FORWARD` `110,074`	`Restricted` `funds` `£` `7,959` `-` `-` `7,440` `7,440` `519` `9,175` `9,694`	`31.3.21` `Total` `funds` `£` `217,482` `5,440` `157,320` `7,440` `170,200` `47,282` `72,486` `119,768`	`31.3.20` `Total` `funds` `£` `199,443` `6,839` `175,848` `2,111`
			`184,798`
			`14,645` `57,841`
			`72,486`

The notes form part of these financial statements

Page 4

Home-Start in Waverley

`Balance Sheet`

`31 March 2021`

`Unrestricted` `fund` `Notes` `£` `FIXED ASSETS` `Tangible assets` `6` `-` `CURRENT ASSETS` `Debtors` `7` `199` `Cash at bank and in hand` `170,756` `170,955` `CREDITORS` `Amounts falling due within one year` `8` `(60,881)` `NET CURRENT ASSETS` `110,074` `TOTAL ASSETS LESS CURRENT LIABILITIES` `110,074` `NET ASSETS` `110,074` `FUNDS` `9` `Unrestricted funds` `Restricted funds` `TOTAL FUNDS`	`Restricted` `funds` `£` `-` `-` `9,694` `9,694` `-` `9,694` `9,694` `9,694`	`31.3.21` `Total` `funds` `£` `-` `199` `180,450` `180,649` `(60,881)` `119,768` `119,768` `119,768` `110,074` `9,694` `119,768`	`31.3.20` `Total` `funds` `£` `398` `2,212` `115,992` `118,204` `(46,116)` `72,088` `72,486` `72,486` `63,311` `9,175` `72,486`

The charitablecompanyis entitledto exemptionfrom audit under Section477 of the CompaniesAct 2006 for the year
ended 31 March 2021.

Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The notes form part of these financial statements

continued...

Page 5

Home-Start in Waverley

`Balance Sheet - continued`

`31 March 2021`

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon11October2021 and
were signed on its behalf by:

Mr A M Thompson - Trustee

The notes form part of these financial statements

Page 6

Home-Start in Waverley

`Notes to the Financial Statements for the Year Ended 31 March 2021`

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

The financialstatementsof the charitablecompany,whichis a publicbenefitentityunderFRS 102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities: Statement
ofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicablein the UK and Republicof Ireland(FRS 102) (effective1 January2019)', Financial
ReportingStandard102 'The FinancialReportingStandardapplicablein the UK and Republicof Ireland'and the
Companies Act 2006. The financial statements have been prepared under the historical cost convention.

`Income`

All incomeis recognisedin the Statementof FinancialActivitiesoncethe charityhasentitlementto the funds,
it is probable that the income will be received and the amount can be measured reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andtheamountof theobligationcanbe measuredreliably.Expenditureis accountedforonanaccruals basis
andhas been classifiedunderheadingsthataggregateall costrelatedto the category.Wherecostscannot be
directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith the
use of resources.

`Tangible fixed assets`

Depreciationis providedat the followingannualrates in orderto write off each asset over its estimated useful
life.

IT equipment & software- Straight line over 5 years

`Taxation`

The charity is exempt from corporation tax on its charitable activities.

`Fund accounting`

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.

`Pension costs and other post-retirement benefits`

Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayableto the
charitablecompany'spensionschemearechargedtotheStatementofFinancialActivitiesintheperiod to
which they relate.

continued...

Page 7

Home-Start in Waverley

`Notes to the Financial Statements - continued`

`for the Year Ended 31 March 2021`

`2. DONATIONS AND LEGACIES`

`Donations` `Grants` `Grants received, included in the above, are as follows:` `Big Lottery Fund` `Surrey County Council` `BBC Children In Need` `The Henry Smith Charity` `Garfield Weston Foundation` `Community Foundation for Surrey` `National Lottery Community Fund` `Other grants` `Co-op Local Community Fund` `The Sobell Foundation` `Home Start UK` `CAF` `NET INCOME/(EXPENDITURE)` `Net income/(expenditure) is stated after charging/(crediting):` `Depreciation - owned assets` `Independent Examiner's fee`	`31.3.21` `£` `17,752` `199,730` `217,482` `31.3.21` `£` `47,265` `27,700` `48,611` `-` `6,250` `24,032` `10,307` `6,625` `-` `5,000` `13,940` `10,000` `199,730` `31.3.21` `£` `398` `1,200`	`31.3.20` `£` `22,929` `176,514`
		`199,443`
		`31.3.20` `£` `11,474` `40,961` `59,192` `10,000` `8,750` `10,198` `15,710` `4,800` `5,429` `10,000` `-` `-`
		`176,514`
		`31.3.20` `£` `830` `1,200`

`3. NET INCOME/(EXPENDITURE)`

`4. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2021norforthe year
ended 31 March 2020.

continued...

Page 8

Home-Start in Waverley

`Notes to the Financial Statements - continued for the Year Ended 31 March 2021`

`4. TRUSTEES' REMUNERATION AND BENEFITS - continued`

`Trustees' expenses`

Duringtheyear,oneofthetrusteesincurredexpensesof£135(2020:£Nil)inrespectoftravel and
subsistence. All costs were wholly in fulfilment of charity business.

`5. STAFF COSTS`

The average number of employees during the year was 7 (2020: 7).

`6. TANGIBLE FIXED ASSETS`

`TANGIBLE FIXED ASSETS`
	`IT`
	`equipment`
	`& software`
	`£`
`COST`
`At 1 April 2020 and 31 March 2021`	`4,150`
`DEPRECIATION`
`At 1 April 2020`	`3,752`
`Charge for year`	`398`
`At 31 March 2021`	`4,150`
`NET BOOK VALUE`
`At 31 March 2021`	`-`
`At 31 March 2020`	`398`

`7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`

`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE`	`YEAR`
	`31.3.21`	`31.3.20`
	`£`	`£`
`Other debtors`	`22`	`22`
`Prepayments`	`177`	`2,190`
	`199`	`2,212`

continued...

Page 9

Home-Start in Waverley

`Notes to the Financial Statements - continued`

`for the Year Ended 31 March 2021`

`8.` `CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR` `Social security and other taxes` `Deferred income` `Accrued expenses` `9.` `MOVEMENT IN FUNDS` `Unrestricted funds` `General fund` `Restricted funds` `Family Fund` `TOTAL FUNDS` `Net movement in funds, included in the above are as follows:` `Unrestricted funds` `General fund` `Restricted funds` `Family Fund` `TOTAL FUNDS`	`At 1.4.20` `£` `63,311` `9,175` `72,486` `Incoming` `resources` `£` `209,523` `7,959` `217,482`	`31.3.21` `31.3.20` `£` `£` `1,566` `2,215` `57,390` `42,111` `1,925` `1,790` `60,881` `46,116` `Net` `movement` `At` `in funds` `31.3.21` `£` `£` `46,763` `110,074` `519` `9,694` `47,282` `119,768` `Resources` `Movement` `expended` `in funds` `£` `£` `(162,760)` `46,763` `(7,440)` `519` `(170,200)` `47,282`

continued...

Page 10

Home-Start in Waverley

`Notes to the Financial Statements - continued`

`for the Year Ended 31 March 2021`

`9. MOVEMENT IN FUNDS - continued`

`Comparatives for movement in funds`

At 1.4.19
£
Unrestricted funds
General fund
46,555
Restricted funds
Family Fund
11,286
TOTAL FUNDS
57,841
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
199,443
Restricted funds
Family Fund
-
TOTAL FUNDS
199,443
The purpose of each restricted fund was as follows: Net
movement
At
in funds
31.3.20
£
£
16,756
63,311
(2,111)
9,175
14,645
72,486
Resources
Movement
expended
in funds
£
£
(182,687)
16,756
(2,111)
(2,111)
(184,798)
14,645

Family Fund - To fund childrens' events, outings and treats.

`10. RELATED PARTY DISCLOSURES`

Therewere norelatedpartytransactionsfortheyearended31 March2021norfortheyearended31 March
2020.

Page 11