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2025-06-30-accounts

Company Registration Number: 06278007 Charity Registration Number: 1124109

Home-Start Wandsworth Limited

Financial Statements

For the Year Ending 30 June 2025

JANE ASCROFT ACCOUNTANCY LIMITED

Chartered accountants Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT

Home-Start Wandsworth Limited

Financial Statements

Year Ended 30 June 2025

Page
Trustees' Annual Report (Incorporating the Directors’ Report) 1
Independent Examiner's Report to the Trustees 21
Statement of Financial Activities (Including Income and Expenditure Account) 23
Statement of Financial Position 24
Statement of Cash Flows 25
Notes to the Financial Statements 26
The Following Pages Do Not Form Part of the Financial Statements
Detailed Statement of Financial Activities 36

Home-Start Wandsworth Limited

Trustees' Annual Report (Incorporating the Directors’ Report) (continued)

Year Ended 30 June 2025

Review of 2024-25

The past year has been one of both significant challenge and meaningful progress for Home-Start Wandsworth. Demand for our services has remained high as families across the borough continue to face rising financial pressures, isolation and increasing mental health challenges. Against this backdrop, we have remained focused on our mission: supporting families with young children to build resilience, confidence and brighter futures.

During the year, we supported 118 families and gave 202 children a brighter start in life through a combination of home-visiting support, group activities and targeted early years interventions. We received 166 new referrals, reflecting the growing level of need locally. Our dedicated volunteers provided home-visiting support and a range of group activities, ensuring families felt less isolated and better able to cope. Encouragingly, outcomes show significant improvements in parental confidence, children's development and overall family wellbeing.

This year has been a period of transition for the organisation, particularly within the management team. We would like to extend our sincere thanks to our staff team for their professionalism, resilience and commitment during this time. Their focus on maintaining high-quality support for families throughout a period of change has been outstanding. We are equally grateful to our volunteers, whose compassion, dedication and practical support continue to be the foundation of our work.

We would also like to express our heartfelt thanks to our funders and grant providers, including the National Lottery Community Fund, Garfield Weston Foundation, Henry Smith Foundation, Wimbledon Foundation, The Childhood Trust, City Bridge Foundation, Cadent, The Wandsworth GP Federation and the Mayor of Wandsworth. Their generosity enables us to continue delivering vital services to families who need them most.

Our work has been strengthened by the collaboration and generosity of our charity and community partners, including Enable, Open Air Fit, Battersea Arts Centre, John Lewis Partnership, Rampton Baseley, Savills and many others who have contributed time, expertise and resources.

2

Home-Start Wandsworth Limited

Trustees' Annual Report (Incorporating the Directors’ Report) (continued)

Year Ended 30 June 2025

Financial Review

Our total income for the year was £372,515 (2024 - £307,938), split into unrestricted income of £211,482 (2024 - £203,737) and restricted income of £161,033(2024 - £104,201).

Our reserves increased by £68,460 (2024 - £121) to £144,758 (2024 - £76,298). The main expenditure, £201,690 (2024 - £206,469), relates to personnel costs.

Net assets at the year end totalled £178,925 (2024 - £76,298) of which £34,167 (2024 - Nil) were restricted funds and £144,758 (2024 - £76,298) were unrestricted funds.

Reserves Policy

The charity aims to retain a level of total reserves of between 6 and 9 months of expenditure to cover the risk, activity and commitments of the organisation. The current level of reserves falls within this range.

Going Concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the next 12 months. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Risks

The charity Trustees have given consideration to the major risks to which Home-Start Wandsworth is exposed and have satisfied ourselves that systems and procedures have been established in order to manage these risks.

Since Home-Start Wandsworth works with vulnerable children and families, we consider safeguarding/ child protection the greatest area of inherent risk with our work. Home-Start Wandsworth has developed a comprehensive framework of consents, controls, policies and reviews to ensure we are able to fulfil our safeguarding and child protection responsibilities and deal with any concerns rapidly and sensitively.

Our risk register is grouped under four key areas; Strategic, Reputational, Operational and Financial. The major risks in each of these categories are:

Strategic - a safeguarding or child protection issue results in harm to individuals, and loss of trust and reputation amongst key stakeholders.

Reputational - an inability to respond to the sector challenges around diversity and inclusion leaves Home-Start Wandsworth vulnerable to external criticism.

Operational - our staff are unable to deliver our ambitions because of capacity, lack of skills, poor wellbeing, or disengagement.

Financial - an inability to secure future income in line with plans with funders, supporters and partners.

3

Home-Start Wandsworth Limited

Trustees' Annual Report (Incorporating the Directors’ Report) (continued)

Year Ended 30 June 2025

Plans for Future Periods

In 25/26 we want to consolidate and strengthen the progress we have made this year to expand our community fundraising efforts and improve our financial sustainability. With the increased competition and higher barriers to grant funding, we have identified improved community donations as our priority for income growth to be able to strengthen our service and benefit more families who need our support in Wandsworth.

In June 2025 we experimented with a summer party format that is repeatable annually - rather than the previous biennial ball - to improve the consistency and predictability of our income year on year. This was a success and will be repeated in 2026 year with more time for planning and building on fund raising opportunities identified in its initial year. We also plan to strengthen our relationships with local schools and businesses and regularise our applications to Big Give to further increase the impact of our donations. We intend to trial new fundraising formats to help attract new supporters and donors and increase our profile in the borough.

With the arrival of a new MD in July 2025, we will be able to strengthen the team's strategic development and use it to hone our future grant applications in the hope of continued success. It also gives us an opportunity to develop our operational effectiveness and leverage stronger partnerships in the borough with other charities and services to further strengthen our impact."

Structure, Governance and Management

Constitution

The company is registered as a charitable company limited by guarantee. The company is constituted under its Memorandum and Articles Of Association and is a registered charity, number 1124109.

Organisation

The Trustees oversee the work of the organisation to ensure that it is efficient, equitable and provides a quality service to all vulnerable families and children supported. We review our aims, objectives and activities each year. This review looks at what was achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups we are set up to help. The review also ensures our aims, objectives and activities remain focused on our stated purposes. We refer to the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.

Method Of Appointment Or Election Of Trustees

The Management of the company is the responsibility of the Trustees who are elected and coopted under the terms of the Memorandum and Articles Of Association.

Trustees serving more than 10 years

The board's policy is that trustees should normally serve a maximum of three, three-year terms. Two trustees (Holly Stilgoe and Jamie Fergusson) have now served on the board for more than nine years. The board agreed that in the interest of continuity, given board and management changes during the year, it was in the interests of the charity and the board for both trustees to be permitted to serve a further 3-year term.

4

Home-Start Wandsworth Limited

Trustees' Annual Report (Incorporating the Directors’ Report) (continued)

Year Ended 30 June 2025

Management committee

The charity has a Management committee made up of the Trustees who meet every 6 to 8 weeks and are responsible for the strategic direction and policy of the charity.

The Managing Director is responsible for ensuring that the charity delivers the services specified and that the key performance indicators are met. The Managing Director has responsibility for the day to day operational management of service delivery, volunteer engagement and supervision of all staff.

All members of the Management Committee give their time voluntarily and receive no benefits from the charity. The Management Committee meets its legal and financial responsibilities to ensure it is efficient, reviews its policies, undertakes relevant governance training and supports and supervises the workforce to ensure a high quality of service is delivered. In so far as it is complementary to the charity's objectives, the charity is guided by both local and national policy.

The Trustees have assessed the major risks to which the charity is exposed and are satisfied that policies and systems are in place to mitigate exposure to these risks. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the Home-Start Wandsworth office. Quality Assurance is self assessed on a quarterly basis with the subject and timetable set by HSUK, and subject to a full review by HSUK as and when they decide it is appropriate.

Information On Fundraising Practices

The charity is actively involved in fundraising activities either through donations from individuals and corporations or at fundraising events. Members of the public are only approached if the charity has had previous contact with them. In our Fundraising Strategy we confirm we will abide by the standards of the Fundraising Regulator.

During the year ended 30 June 2025 the charity did not receive any complaints about its fundraising activities and practices.

5

Home-Start Wandsworth Limited

Trustees' Annual Report (Incorporating the Directors’ Report) (continued)

Year Ended 30 June 2025

Reference and Administrative Details
Registered charity name Home-Start Wandsworth Limited
Charity registration number 1124109
Company registration number 06278007
Principal office and registered Battersea Methodist Church
office 20-22 York Road
2nd Floor
London
SW11 3QA
The Trustees
H Blenkinsop
J Fergusson
T Harris (Resigned 20 June 2025)
J Leung
S Robertson (Resigned 30 December 2024)
H Stilgoe
J Yuksel
E Bowman (Appointed 17 September 2024)
N Salt (Appointed 17 September 2024)
S Twitchin (Appointed 17 September 2024)
T Tynan (Appointed 17 September 2024)
T Kamara (Appointed 17 September 2024)
B Rustad (Appointed 1 January 2025)
Appointed since the year end
R Seregi (Appointed 10 February 2026)
Company Secretary T Kamara (from 17/9/24)
Independent Examiner Jane Ascroft FCA MA (Cantab)
Enterprise House
Harmire Enterprise Park
Barnard Castle
County Durham
DL12 8XT

Small Company Provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

6

Home-Start Wandsworth Limited

Trustees’ Annual Report (Incorporating the Directors’ Report) (continued)

Year Ended 30 June 2025

The trustees’ annual report was approved on 30 Mae. 2026, and signed on behalf of the board of trustees by:

J Fergusson Trustee

7

Because tomorrow starts today Impact report 2024-2025

Our mission

We work with families to create an environment where young children can thrive.

“The main difference HomeStart made to our lives was making us feel connected and part of the community. Often in our circumstances you can feel like you are living on the edge of society unseen, but everyone at Home-Start made us feel seen and heard.”

Our vision

Our vision is a society where all children have the support they need from their parent/caregiver for a positive, nurturing start in life, and families have resilience and hope for the future.

Our services

Home-visiting : one-to-one weekly support from a carefully matched, trained volunteer, providing practical help, guidance and emotional support.

Bump to Baby : one-to-one weekly support during pregnancy and the newborn stage from a volunteer trained in perinatal mental health and bonding and attachment.

Group activities : weekly structured meet ups for families to come together in a safe and welcoming environment. The activities help reduce isolation, boost social confidence and strengthen the ability to cope with family pressures. Day trips give children experiences they wouldn't otherwise have and topic-focused workshops give parents the chance to build their skills and knowledge.

Introduction

“The support I received from my volunteer has been extremely valuable. She showed an interest in us, when even my own family didn’t. When my confidence was lacking, she always sought to reassure me. I now know what it means when you say, ‘It takes a village’ to raise a child.”

At Home-Start Wandsworth, we understand the power of community and that by coming together to support the most vulnerable children in our society, we can create a brighter, better future for everyone.

We work with local families with children, village’ to raise a child.” from pregnancy up to the age of five, who may be struggling with poor mental or physical health, isolation, financial hardship and post-natal depression. These families lack the crucial support networks that many of us take for granted and are often on the verge of crisis. We seek to build on parent’s strengths, empowering them to stand on their own two feet, giving them the confidence and resources to tackle their challenges. Trained volunteers offer a listening ear and a helping hand, and our group activities create a sense of belonging helping families feel less isolated and more connected to their community.

Today, families in Wandsworth face more pressures than ever. Wandsworth has one of the highest rates of mental illness in the UK and is seeing a rise in poverty with 1 in 4 children living below the poverty line*. This means that thousands of children in our local community are going hungry and are without a warm home or everyday essentials.

Early childhood fundamentally shapes our whole lives and it is during these critical years that children need nurturing care from their parents, and a safe and happy environment, to thrive. If children experience severe adversity during their early years, there is an increased risk of physical and mental health problems, behavioural issues, and poor social outcomes later in life. Our staff and trained volunteers provide practical and emotional support to parents, preventing them from slipping into crisis and ensuring that they are more attuned and involved in their child’s development. The bond and attachment between children and their parents is especially powerful in laying the foundations for future learning, health, behaviour and relationships.

They say it takes a village to raise a child but today the village which was once a staple in our community has all but disintegrated. We strive to rebuild the ‘village’, offering support and resources to help parents navigate the challenges of raising young children, ensuring that more children have the best possible start in life.

Trust for London https://trustforlondon.org.uk/data/boroughs/wandsworth-poverty-and-inequality-indicators /*

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*Data based 1 July 2024-30June 2025

Jake’s story *

“My volunteer, James, has helped me and my son a lot over the six months. We would go to the park, have picnics and James would let me talk about how I felt. He really helped my confidence as a dad grow, and I think just having James around took the pressure off me. My son and I have grown together step by step and I will always be grateful for the help Home-Start has given me and my son .”

Overnight, Jake’s world was turned upside down when he became a single parent to his son, Peter. Peter had been placed in the care of his father by social services. Forced to give up work to care for Peter and move into temporary accommodation, Jake felt completely overwhelmed and isolated.

The trauma of his early childhood was causing Peter to exhibit challenging behaviour and emotion dysregulation which made caring for him exceptionally difficult. Jake was at rock bottom when he was referred to Home-Start Wandsworth, he was desperate to help his son but did not know how best to support him. Keeping on top of paperwork and advocating for his son was also made more difficult by Jake’s own learning difficulties.

Jake was matched with James, a Home-Start volunteer. He was a listening ear, providing much needed emotional support and reassurance. James was instrumental in helping Jake keep on top of things, supporting him with family court proceedings and domestic tasks like meal planning and cooking. He would also accompany the family on trips to the park, often being an extra pair of hands and support during one of Peter’s emotional meltdowns.

Over the course of six months, the transformation in Peter has been remarkable. He has formed a strong bond with James, learning to trust him and other adults within the wider support team. Now that he is in a loving, secure home environment, he is able to communicate his needs more clearly and the meltdowns are less frequent. Peter loves going to the park and his social skills have improved enabling him to play alongside others and form new friendships.

Jake’s mental health and confidence in his parenting ability has also improved. He is now enjoying parenthood rather than just surviving it. His overall outlook is much more positive and he is more attuned to Peter’s needs and being the best advocate for him. With renewed confidence and sense of worth Jake is looking forward to returning to work when Peter starts school in September.

*Names have been changed

Family circumstances

Disability and health

*Survey sent to families February-April 2025

*Data 1 July 2024-30June 2025

“Home-Start has been a place of respite for me, among people who get the physical and mental struggles of motherhood, especially when facing what feels like overwhelming other worries. They have created so many happy moments for my children and have been a safe space that has kept me from spiralling as I try to take back control of my life, find myself again, and look to the future.”

Parents feel overwhelmed, anxious and isolated

Being a parent has never been easy but for parents facing disadvantage, it can be particularly difficult. Research conducted in partnership with Home-Start London**, presents a stark picture of the financial and emotional strain that families living in Wandsworth are under. For single parent households and families with a disability the pressures are even greater. Families are feeling overwhelmed, anxious and concerned about their family’s future.

65% of families feel overwhelmed

60% of families feel anxious

67% of families feel isolated

Families are most worried about housing (60%), their mental health (50%) and their child’s health and development (50%)

“As a new mother with previous mental health issues and with no family support nearby, I often felt overwhelmed and isolated. HomeStart was there for me and they made me feel seen, understood and less alone. The support was crucial for my mental health, helping me build confidence as a parent and find joy in the little moments.”

**Survey sent to families February-April 2025

Money worries are making parenting harder

Making ends meet is a constant source of stress and anxiety for Home-Start Wandsworth families, with many having to make difficult choices like skipping meals or cutting back on children's activities. Single parents often face even greater financial pressure.

46% of Home-Start families are reliant on food banks, 42% are cutting back on heating and 38% are visiting families less.

Financial insecurity can further exacerbate mental illness, compounding emotional stress and isolation.

We aim to build resilience so parents are better equipped to deal with their financial challenges, signposting them to specialist support services such as the Citizens Advice Bureau, housing, food and baby banks.

79%

of parents agree money worries are making parenting harder

“Attending group events has been a lifeline to me. I look forward to the social contact and supportive environment. The diverse range of events have exposed the children and I to activities that I would not have had the opportunity or courage to try alone.”

“Home-Start Wandsworth has been my rock, keeping me going through the tough times. The support was unparalleled. The entire team is just incredible, and their dedication is what makes Home-Start such an amazing service. They truly caught me before I could fall.”

Home-Start’s support makes a difference

78% families felt less isolated

We measure the impact of our work for by evaluating families on a coping scale from 1-5 (1 being the lowest level of coping and 5 being the highest) at different stages of Home-Start support. The chart below shows the improvement in coping scores between initial and subsequent visits.

It is clear that Home-Start’s support in the home and group activities makes a big difference to families. The outcomes that saw the biggest improvement were managing their children (88%), being involved in their children’s development (83%) and improved self-esteem (82%).

Our tailored support aims to build self-esteem and help families engage with local services. Home-Start staff and volunteers liaise with other health care professionals and partners to put in place support networks to help families improve their circumstances. Families feel better supported as a result (71%) and are more likely to utilise other services (73%).

*Data 1 July 2024-30June 2025

Because childhood can’t wait

The chart below shows the improvement in children’s coping scores following Home-Start support. The outcomes that saw the biggest improvement were opportunities to play with other children (79%) , improved opportunities to play outside (68%) and improved child’s physical development (67%) .

The crucial role of play in children’s daily lives has become widely recognised. Play in early childhood has been shown to influence the way a child’s brain develops.

The way in which parents play with their young children has also been shown to have an effect on their behaviour. Active play in early childhood helps build strong bones, muscle strength and lung capacity, helping them develop improved physical skills.

Our weekly stay and play sessions provide a structured environment for children to interact, learn to share, take turns, and develop problemsolving skills. Through play, children also build confidence, resilience, and learn valuable social skills like empathy and cooperation.

79%

of children had more opportunity to play with other children

Family fun days in partnership with Open Air Fit, day trips to Kew Gardens and weekly gardening sessions, provide children with the opportunity to run, climb, and explore new environments, which is vital for children’s physical and mental health.

*Data based on 25 families 1 July 2024-30June 2025

Our volunteers

The number of families we’ve helped is thanks to the tireless passion, dedication and commitment of our volunteers. The work we do simply wouldn’t be possible without their experience, knowledge and skills, they are the bedrock of Home-Start Wandsworth.

This year we have run two Volunteer Preparation training courses, recruiting 27 new volunteers which brings our volunteer cohort to 86 .

We hear time and time again that HomeStart volunteers are quite literally lifelines, offering compassion and empathy, getting families through some of their most difficult times.

“My Home-Start volunteer is the best thing in my week. She’s a consistent anchor, who is always objective. Her support is amazing.”

Mayor’s charity

We were absolutely delighted to have been chosen as one of the Mayoral charities of the Year.

Thank you to Sana and her team for their support and outstanding fundraising efforts.

"Home-Start Wandsworth is a charity I'm really proud to support; their fantastic and vital work with vulnerable families in Wandsworth, through tailored services including one to one home visiting and group activities, makes a lasting difference and ensures all babies and children are given the best possible chance to thrive." - Mayor of Wandsworth, Cllr Sana Jafri

Our community partners

We are incredibly grateful to have the generous support of our funders, donors and corporate partners who enable us to continue our vital work in the local community. Whether it be sponsoring one of our fundraising events, donating raffle and auction prizes, fundraising for us, volunteering or donating much needed funds, our partners help to improve the lives of families living in Wandsworth and give more children the chance of a brighter future.

We’re also hugely thankful to our corporate volunteers who give up their valuable time to support our families.

“The team at Rampton Baseley got so much out of this enriching exercise, we will most certainly be partnering up again and we hope that this year was the beginning of a long-standing symbiotic collaboration. I would like to thank everybody at Home-Start for their passionate and meaningful contribution to this unbelievably effective grassroots charity.” - Joel Baseley Company Director

A special thank you to: Ascension Church - Battersea Arts Centre - Belleville Wix School - Bellevue Law - Cadent - Chalkboard - Chocolate Films - City Bridge Foundation - Enable - Ethos Farm - Finton House School - Garfield Weston Foundation - Gate One - GC Gibson Charitable - Give it Away Ltd - Henry Smith Foundation - Home Community Café - John Lewis Partnership - Killik & Co - Learn to Love to Read - Macquarie - Mayor of Wandsworth - National Lottery Community Fund - Open Air Fit - Prospect House School - Rampton Baseley - Savills - St Anne’s Church - St Barnabas’ Church - St Luke’s Church Battersea - Studio V&C - The Childhood Trust - The Miles Trust - Victoria Convalescent Trust - Wandsworth GP Federation - Wimbledon Foundation

Partner with us today because childhood can't wait

To find out more about partnering with us, please get in touch:

Melissa Pike Communications Manager

T: 020 7924 5268

E: enquiries@homestartwandsworth.org.uk W: www.homestartwandsworth.org.uk

2nd Floor, 20-22 York Road, Battersea, London SW11 3QA

Charity number: 1124109 Company number: 06278007

Home-Start Wandsworth Limited

Independent Examiner's Report to the Trustees of Home-Start Wandsworth Limited

Year Ended 30 June 2025

I report to the trustees on my examination of the financial statements of Home-Start Wandsworth Limited ('the charity') for the year ended 30 June 2025.

Responsibilities and Basis of Report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

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

  2. the financial statements do not accord with those records; or

  3. the financial statements 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 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 (FRS 102).

21

Home-Start Wandsworth Limited

Independent Examiner's Report to the Trustees of Home-Start Wandsworth Limited (continued)

Year Ended 30 June 2025

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jane Ascroft FCA MA (Cantab) Independent Examiner

Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT

22

Home-Start Wandsworth Limited

Statement of Financial Activities (including income and expenditure account)

Year Ended 30 June 2025

2025 2024
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 5 146,666 161,033 307,699 170,429
Other trading activities 6 64,574 64,574 136,116
Investment income 7 242 242 1,393
───────── ───────── ───────── ─────────
Total income 211,482 161,033 372,515 307,938
═════════ ═════════ ═════════ ═════════
Expenditure
Expenditure on raising funds:
Costs of other trading activities 8 18,415 18,415 63,088
Expenditure on charitable activities 9,10 124,607 126,866 251,473 244,971
───────── ───────── ───────── ─────────
Total expenditure 143,022 126,866 269,888 308,059
═════════ ═════════ ═════════ ═════════
───────── ───────── ───────── ─────────
Net income/(expenditure) and net
movement in funds 68,460 34,167 102,627 (121)
═════════ ═════════ ═════════ ═════════
Reconciliation of funds
Total funds brought forward 76,298 76,298 76,419
───────── ───────── ───────── ─────────
Total funds carried forward 144,758 34,167 178,925 76,298
═════════ ═════════ ═════════ ═════════

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 26 to 37 form part of these financial statements.

23

Home-Start Wandsworth Limited

Statement of Financial Position

30 June 2025

2025 2024
Note £ £
Current Assets
Debtors 14 4,150 1,400
Cash atbank and in hand 184,406 85,850
188,556 87,250
Creditors: amounts falling due within oneyear 15 9,631 10,952
Net CurrentAssets 178,925 76,298
Total Assets Less Current Liabilities 178,925 76,298
NetAssets 178,925 76,298
Funds ofthe Charity
Restricted funds 34,167 -
Unrestricted funds 144,758 76,298
Totalcharityfunds 17 178,925 76,298

For the year ending 30 June 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 retating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

These financial statements were approved by the board of trustees and authorised for issue on $e. mAb. 202G and are signed on behalf of the board by:

J Fergusson Trustee

The notes on pages 13 to 21 form part of these financial statements.

11

Home-Start Wandsworth Limited

Statement of Cash Flows

Year Ended 30 June 2025

2025 2024
£ £
Cash Flows from Operating Activities
Net income/(expenditure) 102,627 (121)
Adjustments for:
Other interest receivable and similar income (242) (1,393)
Accrued expenses/(income) 160 (1,030)
Changes in:
Trade and other debtors (2,750) (1,000)
Trade and other creditors (1,481) 1,520
───────── ───────
Cash generated from operations 98,314 (2,024)
Interest received 242 1,393
──────── ───────
Net cash from/(used in) operating activities 98,556 (631)
════════ ═══════
Net Increase/(Decrease) in Cash and Cash Equivalents 98,556 (631)
Cash and Cash Equivalents at Beginning of Year 85,850 86,481
───────── ────────
Cash and Cash Equivalents at End of Year 184,406 85,850
═════════ ════════

The notes on pages 26 to 37 form part of these financial statements.

25

Home-Start Wandsworth Limited

Notes to the Financial Statements

Year Ended 30 June 2025

1. General Information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Battersea Methodist Church, 20-22 York Road, 2nd Floor, London, SW11 3QA.

2. Statement of Compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going Concern

There are no material uncertainties about the charity’s ability to continue.

Judgements and Key Sources of Estimation Uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The trustees consider that there are no significant estimates or judgements affecting these financial statements.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

26

Home-Start Wandsworth Limited

Notes to the Financial Statements (continued)

Year Ended 30 June 2025

3. Accounting Policies (continued)

Income

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Financial Instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

27

Home-Start Wandsworth Limited

Notes to the Financial Statements (continued)

Year Ended 30 June 2025

3. Accounting Policies (continued)

Defined Contribution Plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.

Cash at Bank and in Hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Taxation

The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

4. Limited by Guarantee

The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.

28

Home-Start Wandsworth Limited

Notes to the Financial Statements (continued)

Year Ended 30 June 2025

5. Donations and Legacies

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Donations - 2025
Donations 71,335 71,335
The Big Give 42,055 42,055
Donations from churches 12,822 12,822
Grants - 2025
The National Lottery Community Fund 32,108 32,108
The Henry Smith Charity 52,500 52,500
The Childhood Trust 10,000 10,000
City Bridge Foundation 48,500 48,500
Charities Trust 1,950 1,950
Enable 1,000 1,000
Benevity 5,292 5,292
G C Gibson Trust 3,000 3,000
Cadent 7,375 7,375
Garfield Weston Foundation 15,000 15,000
Wandsworth GP Federation 4,000 4,000
Other grants <£1,000 212 550 762
───────── ───────── ─────────
146,666 161,033 307,699
═════════ ═════════ ═════════
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Donations - 2024
Donations 41,825 41,825
Gift aid 12,071 12,071
The Big Give 1,032 1,032
Donations from churches 4,800 4,800
Grants - 2024
The National Lottery Community Fund 31,173 31,173
The Henry Smith Charity 35,000 35,000
Wimbledon Foundation 10,000 10,000
Pears Breathing Space 8,800 8,800
The Miles Trust 1,340 1,340
Enable 1,000 1,000
G C Gibson Trust 3,000 3,000
Cadent 2,188 2,188
Garfield Weston Foundation 15,000 15,000
Land Securities 2,000 2,000
Barratt 1,500 1,500
Other grants <£1,000 (300) (300)
──────── ───────── ─────────
66,228 104,201 170,429
════════ ═════════ ═════════

29

Home-Start Wandsworth Limited

Notes to the Financial Statements (continued)

Year Ended 30 June 2025

6. Other Trading Activities

6. Other Trading Activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
May Ball 4,614 4,614 98,637 98,637
Annual Quiz 17,663 17,663 19,752 19,752
Carol Service 18,209 18,209 12,014 12,014
Sponsored Events 140 140 5,708 5,708
Midsummer Party 23,928 23,928
Other events 20 20 5 5
──────── ──────── ───────── ─────────
64,574 64,574 136,116 136,116
════════ ════════ ═════════ ═════════
7. Investment Income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Bank interest receivable 242 242 1,393 1,393
════ ════ ═══════ ═══════
8. Costs of Other Trading Activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Fundraising costs 18,415 18,415 63,088 63,088
════════ ════════ ════════ ════════
9. Expenditure on Charitable Activities by Fund Type
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Costs of charitable activities 122,627 126,866 249,493
Support costs 1,980 1,980
───────── ───────── ─────────
124,607 126,866 251,473
═════════ ═════════ ═════════
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Costs of charitable activities 138,104 104,201 242,305
Support costs 2,666 2,666
───────── ───────── ─────────
140,770 104,201 244,971
═════════ ═════════ ═════════
10. Expenditure on Charitable Activities by Activity Type
Activities
undertaken Total funds Total fund
directly Support costs 2025 2024
£ £ £ £
Costs of charitable activities 249,493 249,493 242,305
Governance costs 1,980 1,980 2,666
───────── ─────── ───────── ─────────
249,493 1,980 251,473 244,971
═════════ ═══════ ═════════ ═════════

30

Home-Start Wandsworth Limited

Notes to the Financial Statements (continued)

Year Ended 30 June 2025

11. Independent Examination Fees

2025 2024
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,380
═══════
1,320
═══════

12. Staff Costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2025 2024
£ £
Wages and salaries 183,399 186,789
Social security costs 6,694 7,769
Employer contributions to pension plans 11,597 11,911
───────── ─────────
201,690 206,469
═════════ ═════════
The average head count of employees during the year was 10 (2024: 10). The average number
of full-time equivalent employees during the year is analysed as follows:
2025 2024
No. No.
Other staff 6 6
════ ════

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

Key Management Personnel

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £16,592 (2024:£34,203).

13. Trustee Remuneration and Expenses

No trustees received any remuneration or expenses in the current or previous year.

14. Debtors

2025 2024
£ £
Trade debtors 1,000 1,400
Prepayments and accrued income 3,150
─────── ───────
4,150 1,400
═══════ ═══════

15. Creditors: amounts falling due within one year

2025 2024
£ £
Trade creditors 5,023 4,730
Accruals and deferred income 1,980 1,820
Social security and other taxes 1,099 2,594
Other creditors 1,529 1,808
─────── ────────
9,631 10,952
═══════ ════════

31

Home-Start Wandsworth Limited

Notes to the Financial Statements (continued)

Year Ended 30 June 2025

16. Pensions and Other Post Retirement Benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £11,597 (2024: £11,911).

17. Analysis of Charitable Funds

Unrestricted funds

Unrestricted funds
At At
1 July 2024 Income Expenditure
30 June 2025
£ £ £ £
General funds 76,298 211,482 (143,022) 144,758
════════ ═════════ ═════════
═════════
At At
1 July 2023 Income Expenditure 30 June 2024
£ £ £ £
General funds 76,419 203,737 (203,858) 76,298
════════ ═════════ ═════════
════════
Restricted funds
At At
1 July 2024 Income Expenditure
30 June 2025
£ £ £ £
National Lottery Community Fund 32,108 (32,108)
Henry Smith Charity 52,500 (23,333) 29,167
Enable 1,000 1,000
Garfield Weston 15,000 (15,000)
Cadent 7,375 (4,375) 3,000
City Bridge 48,500 (48,500)
Victoria Convalescent Trust 550 (550)
Wandsworth GP Foundation 4,000 (3,000) 1,000
──── ───────── ─────────
────────
161,033 (126,866) 34,167
════ ═════════ ═════════
════════
At At
1 July 2023 Income Expenditure 30 June 2024
£ £ £ £
National Lottery Community Fund 31,173 (31,173)
Henry Smith Charity 35,000 (35,000)
Wimbledon Foundation 10,000 (10,000)
Pears Breathing Space 8,800 (8,800)
The Miles Trust 1,340 (1,340)
Roehampton University Play Based
Measures (300) 300
Enable 1,000 (1,000)
Garfield Weston 15,000 (15,000)
Cadent 2,188 (2,188)
──── ───────── ─────────
────
104,201 (104,201)
════ ═════════ ═════════
════

32

Home-Start Wandsworth Limited

Notes to the Financial Statements (continued)

Year Ended 30 June 2025

17. Analysis of Charitable Funds (continued)

The restricted grants were for the following purposes:

The National Lottery Community Fund

Family groups support.

The Henry Smith Charity

Family support and home visiting.

Enable

£1,000 to cover the cost of the coach hire for Home-Start Wandsworth beach trip on 19th August 2025 to West Wittering.

Garfield Weston

Family support and home visiting.

Cadent

Centre for Warmth Programme - Support for families - Energy efficiency and safety equipment distribution and related costs.

City Bridge Foundation

Project Costs including Senior Coordinator and part of MD salary plus proportionate costs for Training, Volunteer support and staff wellbeing.

Victoria Convalescent Trust

Grant to fund the Home-Start Wandsworth Festive Celebration which provides respite to families (£250) and to fund the visit to the soft play centre at the Army Museum in Chelsea in February 2025 (£300).

Wandsworth GP Federation

Groups - specifically 240 places at Connect at Home lunch clubs over 4 months.

18. Analysis of Net Assets Between Funds

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Current assets 154,389 34,167 188,556
Creditors less than 1 year (9,631) (9,631)
───────── ──────── ─────────
Net assets 144,758 34,167 178,925
═════════ ════════ ═════════
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Current assets 87,250 87,250
Creditors less than 1 year (10,952) (10,952)
──────── ──── ────────
Net assets 76,298 76,298
════════ ════ ════════

33

Home-Start Wandsworth Limited

Notes to the Financial Statements (continued)

Year Ended 30 June 2025

19. Analysis of Changes in Net Debt

At
At 1 Jul 2024 Cash flows 30 Jun 2025
£ £ £
Cash at bank and in hand 85,850 98,556 184,406
════════ ════════
═════════

20. Related Parties

During the year, total donations of £1,920 (2024 - £3,520) were received from 4 (2024 - 4) Trustees.

34

Home-Start Wandsworth Limited

Management Information

Year Ended 30 June 2025

The Following Pages Do Not Form Part of the Financial Statements.

35

Home-Start Wandsworth Limited

Detailed Statement of Financial Activities

Year Ended 30 June 2025

2025 2024
£ £
Income and endowments
Donations and legacies
Donations 71,335 41,825
Gift aid 12,071
The Big Give 42,055 1,032
Donations from churches 12,822 4,800
The National Lottery Community Fund 32,108 31,173
The Henry Smith Charity 52,500 35,000
Wimbledon Foundation 10,000
Pears Breathing Space 8,800
The Miles Trust 1,340
The Childhood Trust 10,000
City Bridge Foundation 48,500
Charities Trust 1,950
Enable 1,000 1,000
Benevity 5,292
G C Gibson Trust 3,000 3,000
Cadent 7,375 2,188
Garfield Weston Foundation 15,000 15,000
Land Securities 2,000
Barratt 1,500
Wandsworth GP Federation 4,000
Other grants <£1,000 762 (300)
───────── ─────────
307,699 170,429
───────── ─────────
Other trading activities
May Ball 4,614 98,637
Annual Quiz 17,663 19,752
Carol Service 18,209 12,014
Sponsored Events 140 5,708
Midsummer Party 23,928
Other events 20 5
──────── ─────────
64,574 136,116
──────── ─────────
Investment income
Bank interest receivable 242 1,393
──── ───────
───────── ─────────
Total income 372,515 307,938
═════════ ═════════

36

Home-Start Wandsworth Limited

Detailed Statement of Financial Activities (continued)

Year Ended 30 June 2025

2025 2024
£ £
Expenditure
Fundraising costs
Midsummer Party costs 8,561
May ball costs 1,135 53,076
Quiz costs 4,665 6,189
Carol Service costs 1,454 1,182
Other fundraising costs 2,600 2,641
──────── ────────
Costs of other trading activities 18,415 63,088
════════ ════════
Expenditure on charitable activities
Costs of charitable activities
Wages & salaries 183,399 186,789
Employer's NIC 6,694 7,769
Pension costs 11,597 11,911
Rent 14,243 12,866
Small equipment 423 191
Insurance 1,239 1,090
Hubs 6,310 6,284
Membership fees 10,111 1,188
Telephone & internet 2,947 2,369
IT software & consumables 2,627 2,446
Recruitment, training & DBS checks 4,108 6,384
Volunteer and Family Support 1,443 357
Other expenses 4,352 2,661
───────── ─────────
249,493 242,305
───────── ─────────
Governance costs
Accountancy fees 1,980 2,666
─────── ───────
───────── ─────────
Expenditure on charitable activities 251,473 244,971
═════════ ═════════
───────── ─────────
Total expenditure 269,888 308,059
═════════ ═════════
───────── ─────────
Net income/(expenditure) 102,627 (121)
═════════ ═════════

37