COMPANY REGISTRATION NUMBER: 06636439
CHARITY REGISTRATION NUMBER.. 1124943
Home-start Portsmouth
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2025
JOHNSTON WOOD ROACH LIMITED
Chartered accountants
24 Picton House
Hussar Court
Waterlooville
P07 7SQ

Home-start Portsmouth
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2025
Page
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the trustees
Statement of financial activities (including income and
expenditure aGGount)
Statement of financial position
Statement of cash flows
Notes lo the financial statements
10

Home-start Portsmouth
Company Limited by Guarantee
Trustees. Annual Report {Incorporating the Director's Report)
Year ended 31 March 2025
The trustees. who are also the directors for the purposes of company law, present their report and the
unaudited financial slalements of the charity for Iho year ended 31 March 2025.
Reference and administrative details
Registered charity name
Home-slart Portsmouth
Charity registration number
1124943
Company registration number 06636439
Principal office and registered The Haven
office
17 Lake Road
Portsmouth
Hampshire
P014 4HA
The trustees
Anita Woodcock
Beverley Vaughan
Hayley Cook
lain Cooper
Linda Jenkins
Joanne Goodship
Andrew Osborn
Tarnia Sirnmons
Simon Benfield
Susan Bland
(Relired 27 November 20241
(Appointed 16 October 2024)
{Appointed 16 October 2024)
Independent examlner
Kale Wo(yl FCCA
24 Picton House
Hussar Couri
Waterlooville
P07 7SQ

Home-start Portsmouth
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Structure, governance and management
Governing document
The charity is controlled by its governing document, a deed of Irust, and constitutes a limited company,
liniited by guarantee, as defined by the Companies Act 2CK)6.
Management Board
Governing documenl
The charity is controlled by its governing documenl. a deed of trust. and conslitules a limited company,
limlted by guaranlee. as defined by the Companies Acl 2006.
Board of Tnjstees
The Charily is governed by the Board ofTruslees whose members are identified below. The Board have
considerable expertise in business managemenl, finance, children's seNices. and safeguarding.
Operational Structure and De¢iston Making
The Board of Trustees delegates responsibility for the day lo day running of the Charity lo a Chief
Executive Officer who reports directly lo the Board.
Decisions on mallers of policy and strategy are eilher laken or ralified by the Board whilst day lo day
operational decisions are taken by the CEO and Leadership Team.
The Board of Trustees meets monthly lo review business performance and risk lo ensure the Charily's
operation is financially sustainable and Ihat the performance objectives are mel in line with the Business
Plan.
Risk management
This Board has a duly lo identify and review the risks lo which Ihe Charity is exposed. Through a process
of regular review, the Board priorilise and ensures'.-
1. Appropriate processes and conlrols are in place lo safeguard children and in addition, three special
advisers support Ihe Board in this important area.
2. Sufficient Income is generaled, and reseNes protected for a suslainable operation that is able lo meet
il's objectives. There is a Business Plan in place detailing performan￿ objectives to meet the strategic
goals.
3. Appropriate controls are in place to provide reasonable assurance against fraud and error
Some other areas of risk reviewed and managed include conlraclual commitments and legal
compliance; rising Costs in the curTenl economic climale,. staffing,. cyber security, volunteer recruitmenv
relenlion and performance,. and Ihe unknown {war, viruses etc)

Home-start Portsmouth
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (tontlnuedj
Year ended 31 March 2025
Objectives and activitles
Objectives and aims
Home-start Portsmouth exisls..
To safeguard, protect and preserve good health bolh mental and physical of children parents and
carers of children b. To prevent cruelty to or maltrealmenl of children c. To relieve sickness, poverty and
need amongst children and parenls and Garers of children d. To promote the education of the publi¢ in
beller standards of child care within Portsmouth and its environs.
Our Vision
Home-slart Portsmouth wants to help build a community in which every parentlcarer has the support
they need lo give their children the best possible slart in life.
Our Misslon
We are here lo enable parents lo be the best parents they can be for Iheir children by offerlng them
fflendship, menoring. upskilling and practical %upport Ihrough volunteer home visillng. parenting and
child development programs. stay & play groups and giving parents a voice in the community.

Home.Start Portsmouth
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnue(lJ
Year ended 31 March 2025
Achievements and performan
In our last report, ending 31 March 2024, we reporled our most successful year to date becoming a
£1 million+ turnover charity, more than doubling our staff numbers, and increasing the number of families
we supported in Portsmouth by 10°A.
We ar6 pleased to report that in 2024125, we have..
Maintained a similar bul slightly le55 income of £961,109
Supporled 2011 families - (in increase of 527 from last yearfs 1.484
Seen 8 further increase in staff numbers to 29
Malnlalned our volunteer numbers of 120
We continued lo deliver our cor6 home-visiling support to families most in need across our city,
alongside Ihe Family Hub and Start for Life programme which includes home-visiling. parentlng courses
and support through our Family Hub Champions. We deliver nuriuring and school readiness
programmes, stay and play groups and targeled work lo support naval families. We deliv6r parent
engagement through Portsmouth Parent Board, Porismoulh Parent Voice and Family Forums, and we
have an enhanced offer for anlenalal resulls and choic8s. perinatal mental health and dads. support.
This reflected our business plan objectives for 2024125, which included'.- Maintaining a focus on
supporting Children under 5 and an enhanced offer for the perinalal period- Maintaining an annual
Income of c.£lmillion and to diversify funding streams, including becoming social value ready
Increasing our volunteer numbers Ihrough flexible training courses, opportunilies for upskilling and
regular volunteer events - Raising the profile of the charity through city-wide events, parlnerships with
local organisalions. and increased PR, communicalions and marketing - Relainin9 a molivaled, trained
and ftexlble In-house team lo deliver quality, valued Se￿iCe$
In a challenging year financially and personally. our stsff showed incredible leadershlp. motivation and
willingness lo deliver our promise lo support families in Portsmouth. Our success would not have been
possible without the strength of the team who came together this year io support each other and thos8
most in need.
Inlemally, we have introduced a wellbeing programme for staff, including dedicaled workshops and one-
to-one support.. we've completed safeguarding audits, governance reviews and Home-start UK'S self_
8ssessmenls,' and we'v8 become a living wage employer, financial regulator organisation and gained
our cyber essentials accredilalion.
Our Board of Trustees has welcomed two new members, wilh two exisling members stepping down,
and our Interim Chair of Trustees became our permanent Chair in July 2025. We have oulstsnding
applications for additional Board members currently, and a wealth of knowledge across the Board to
support us in achieving our objectives for 2025126.
As we look ahead to the nexl financial year, we focus on delivering the extended year of the Family Hub
and Start for Life programme, our existing offer and additional programmes through additional funding.
and continuing to grow our outreach. our presence and our services in Portsmouth.
We remain incredibly thankful lo our funders. staff and volunteers, without whom, none of our support
for families would be possible. We are immensely grateful for another su￿sSful year of operation.

Home-start Portsmouth
Company Limited by Guarantee
Trustees, Annual Report {Incorporating the Directorfs Report) {conUnued)
Year ended 31 March 2025
Financial r8view
Donations and legacies have decreased from £1,064,573 lasi year to £949.311 this year.
Expenditure has increased from £856,085 last year to £1,053,395 Ihis year. This is largely due to the
increase in salaries. which was £417,485 last year and £631.967 this year.
Small company provislons
This report has been prepared in accordance with thè provisions applicable to companies entitled to the
small companies exemption.
The trustees, annual report was approved on
trustees by..
and signed on behatf of Ihe board of
Hayley Cook
Trustee
Charity Secretary

Home.Start Portsmouth
Company Limited by Guarantee
Independent Examinerfs Report to the Trustees of Home-start Portsmouth
Year ended 31 March 2025
I report lo the trustees on my examination of the financial statements of Home-start Portsmouth <'lhe
charity'l for the year ended 31 March 2025.
Responsibillties and basis of report
As the trustees of the company (and also its directors for the purposes of company lawl you aré
responsible for the preparation of the financial statements in accordance with the requirements of the
Companies Act 2¢XI6 {'the 20(￿ Act'l.
Having salisfi6d 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 oijl my examlnalion I have followed the Directions given by the Charity Commission under
section 145(51(b) of the 2011 Act.
Independent examlner's statamenl
Slnce the charity's gross income exceeded £250,000 yourexamlner musl be a member of a body listed
in seclion 145 of Ihe 2011 Acl. I confirm that l am qualified lo undertake Ihe examination because l am
a member of th8 Insliluté of Chartered Ac¢ountanls 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 atlenlion In connection
with the examination giving me cause to believe-.
accounting records wore not kept in respect of the charity as required by section 386 of the
2006 Act: or
tha financial stat8menls do not accord with those records: or
the financial slalemenls do not comply with the accounting requirements of secllon 396 of Ihe
2006 Act other than any requirement that the accounts give a 'lrue and fairf view which Is nol
a maller considered as part of an independent examination; or
the financial slalemenls have not been prepared in accordance wilh the methods and
principles of the Statement of Recommended Practice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance wilh the Financlal
Reporting Standard applicable in the UK and RepLtblic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination lo which
atlenlion should be drawn in Ihis report in order lo enable a proper understanding of Ihe accounts to be
reached.
Kate Wood FCCA
Independ6nl Examiner
24 Piclon House
Hussar Court
Waterlooville
P07 7SQ

Home-start Portsmouth
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2025
2025
Reslricled
funds Total funds Total funds
2024
Unreslficted
funds
Noto
Income and endowments
Donalions and legacies
Investment income
104,376
11.797
844,935
949,311
11,797
1,064.573
9,292
Total income
116.173
844,935
961,108
1,073,865
Expènditure
Expenditure on charitable activities
Total expenditure
227,576
825,819
1,053,395
1,053,395
856,085
227.576
825.819
856,085
Net (expenditurelllncome and nel
mov6ment in funds
(111.403)
19.116
(92,287)
217,780
Reconciliation of funds
Total funds brou9hl fomard
Total funds carried forward
81,213
256.557
337,770
119,990
337.770
{30.190)
275,673
245,483
The statement of financial activities includes all gains and losses re¢ognised in the year.
All Income and expendlluro derive from continuing aclivilies.
The notes on pages 10 to 17 form part of these flnanclal slatements.

Home-start Portsmouth
Company Limited by Guarantee
Statement of Financial Position
31 March 2025
2025
2024
Note
Current assets
Debtors
Cash at bank and in hand
12
106,962
393,862
86,142
389,828
500,824
475,970
Creditors: amounts falllng due wlthin one year
Net currant assets
13
218,066
109,600
282,758
366,370
Total assets less current liabllitles
282,758
366.370
Wlndlng up provlslon
Other provisions
Net assets
15
37,275
245,483
28,600
337,770
Funds of the charlty
Restricted funds
Unrestricted funds
275,673
130,190)
245,483
256,557
81,213
Total charity funds
17
337,770
For th8 year ending 31 March 2025 the charity was entilled to exempiion from audit under secllon 477
of the Companies Act 2006 relating lo small companies.
Directors, r6sponsibililles:
The members have not required the company lo obtain an audit of its financial slalemenls for the
year in queslion in accordance with section 476;
The directors acknowledge their responsibilities for complying wilh the requirements of the Act with
respect lo accounting records and the preparation of finan(ial stalemenls.
These financial slatemenls have been prepared in accordance with the provisions applicable to
companies subject lo the small companies, regime.
These financial statements were approved by the board of Iruslees and authorised for issue on
and are signed on behalf of the board by..
Hayley Cook
Trustee
The note$ on pages 10 to 17 fomi part of these financial Statements.

Home-start Portsmouth
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2025
2025
2024
Cash flows from operating a￿1VitieS
Net lexpendtturéyincome
192,2871
217,780
Adjustments for..
Other interest receivable and similar income
Accrued expenses
Other operating cash flow adjustment
(11.797)
3,140
(9,292)
15,407
Changes in..
Trade and other dablors
Trade and other creditors
Provislons and employe8 benefits
Cash generated from operations
(19,088)
103,594
8,675
64,099
1102,501)
14,500
{7,7631
199,994
Interest received
11,797
9.292
Net C8sh from operating activities
4,034
209,286
Net Increase In cash and cash equivalents
Cash and cash equlvalonts at beglnnlng of year
Cash and cash equlvalents at end of year
4,034
389,828
209,286
180,542
393,862
389,828
The notes on pages 10 10 17 fomi part of these flnancial statements.

Home-start Portsmouth
Company Limited by Guarantee
Notes to the Financlal Statements
Year ended 31 March 2025
General information
The charity is a public benefit entily and a private company limiled by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the registered
office is The Haven, 17 Lake Road, Portsmouth, Hampshire, P014 4HA.
Statement of compliance
These financial stalemenls have been prepared in compliance wllh FRS 102, The Financlal
Rtsporting Standard applicable in the UK and ihe Republlc of Ireland,, the Statement of
Recommended Practlce applicable to charities preparing their accounts in accordance with the
Financial Reporting Slandard applicable in the UK and Republic of Ireland IFRS 102) {Charilies
SORP {FRS 102)) and the Companies Acl 2006.
Accountlng policies
Basis of preparation
The financial slalemenls have been prepared on Ihe historical cost basis, as morjified by the
revaluation of certain financial assets and liabilities and investment properties measured at faSr
value through income or expenditure.
The financial statements are prepared in sterling, which Is the functional currency of the entity.
Golng concern
There are no material unc8rtainties about the charity's ability lo continue.
Judgements and key sources of estlmatlon uncertalnty
In preparing the financial slatemenls in accordance with FRS 102, management is requlred lo
make judgements, eslimales, and assumptions Ihal aff8cI the applicalion of accoijnling policies
and Ihe reported amounts of assets, liabilities. income, and expenses. Actual results may differ
from these estimates.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
eslimales are recognised in the period in which the estimate is revised if tho revision affects only
that period or in the period of the revision and future periods if Ihe revision affects both current and
future periods.
Fund accounting
Unrestricted funds are available for use at the discrelion of the Iruste8s lo further any of the
charity's purposes.
Designaled funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to reslriclions on their expenditure declared by the donor or through
Ihe terms of an appeal. and fall inlo one of two sub-dasses: restricted income funds or endowment
funds.
10

Home.Start Portsmouth
Company Limited by Guarantee
Notes to the Financial Statements {conhnued)
Year ended 31 March 2025
Accounting policies (eontlnued)
Incoming resources
All incoming resources are included in the sl8temenl of financial aclivities when enlitlemenl has
passed lo the charity., it is probable that the economic benefits associated with the transaction wlll
flow lo the charity and the amount can be reliably measured. The folkjwing specific polici8s are
applied to partlcular categories of income:
income from donallons or grants is recognised when there is evidence of entitlement to the
gfft, receipt Is probable and ils amount can be measured reliably.
legacy Income is re¢ognised when receipt is probable and enlitlement is established.
income from donated goods is measured at the fair value of Ihe goods unless this is
impractical lo measure reliably, in which case tha value is dérived from the cost to the donor
or Ihe estimated resale value. Donated facilities and services are recognised in the accounts
when received If the value can be reliably measured. No amounts are included for Ihe
CtJ)Iribution of general volunteers.
income from contracts for Ihe supply of services is r8cognised wilh the delivery of th8
Contracted seNice. This is classified as unreslricled funds unless Ihere is a conlra¢lual
requirement for il lo be spent on a partiojlar purpose and returned if unspent, in which case
il may be regarded as restricled.
Resources expended
Expendlture is recognised on an accruals basls 8s a liabillty is incurred. Expendilure includes any
VAT whlch cannot be fully recovered. and is dassified under headings of the statement of flnanclal
activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities, and the sale ofdonaled goods.
expenditure on charitable activities includes all cosls incurred by a charily in undertaklng
activities Ihal further ils charitable aims for the benefit of ils beneficiaries, including those
support cosls and costs relating to the governance of the charity apportioned to charitable
aclivilies.
other expenditure includes all 8xp8ndilure that is neither related to raising funds for th8 charity
nor part of ils expenditure on charilable activilies.
All costs are allocated to expendlture categories reflecting th8 use of the resource. Dlrect costs
allrlbulable to a single aclivity are allocated directly to that activity. Shared costs are apportloned
between the activities they contribute lo on a reasonable, justifiable and consistent basis.
Provi51ons
Provisions are recognised when Ihe entity has an obligatlon at Ihe reporting date as a result of a
past event, it Is probable thal the entity will be required to transfer economic benefits in selllement
and the amount of the obllgation can be estimated reliably. Provisions are recognised as a Ilabilily
in the statement of financial position and the amount of the provision as an expense.
11

Home-start Portsmouth
Company Limited by Guarantee
Notes to the Financial Statements (¢onlinuedJ
Year ended 31 March 2025
Accounting policies leonllnued)
Provisions (conllnu8d)
Provisions are initially measured al the best estimate of Ihe amount required to settle the obligalion
al the reporting dale and subsequently reviewed al each reportlng date and adjusted to reflect the
current best eslimale of the am(MJnl that wotsld be required to settle the obligalion. Any adjustments
lo Ihe amounts previously recognised are recognised in income or expenditure unless the provision
was originally recognised as part of Ihe cosl of an asset. When a provision is measured al the
pres8nt value of the amount expected to b8 required lo sellle the obligdlion, the unwinding of th
discount is recognised as a finance cost in Ihe slalement of financial 8clivilies in the period it arlses,
and is allocated lo the appropriate expenditure heading.
Financlal Snslruments
A financial asset or a financial liability is recognised only when Ihe charily becomes a party lo the
conlraclual prowsions of the inslrumenl.
Basic financial instruments ar8 initially recognised at the amount receivable or payable including
any related transaction costs.
CUr￿nt assets and current liabilities ar8 subsequently measured al tha cash or other consideralion
expected to be paid or received and nol discounted.
Debt instrumenls are subsequently measured al amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured al fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairmenl.
Other financial inslrumenls. including derivatives. are initially reeognlsed at falr value, unless
payrnenl for an asset is deferred boyond normal business terms or linanced at a rale of interest
that is not a market rate, in which case the assel is measured al the present valu6 of Ihe future
payments discounted at a markel rate of inlerest for a similar debt instrument.
Other financial instruments are subsequently m6asured at falr value. with any changes recognised
in the slalement of financial aclivilies, with the exception of hedging instruments in a designaled
hedging relationship,
Financial assets that are measured at cost or amortised cosl are reviewed for objective evidence
of impairment al Ihe end of each reporting date. If there is objective evidence of impairment, an
impairmonl loss is recognised under tha appiopriate heading in the slalement of financial activilles
n which the initial gain w8s recognised.
For all equity instruments regardless of significance, and other financial assels that are individually
significant, these are assessed individually for impairment. Other financial assets are either
assessed individually or grouped on Ihe basis of similar credit rlsk characteristics.
Any reversals of impairment are recognised immediately. lo the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds %that the carrying amount would
have been had the impairmenl not previousty been recognised.
12

Home-start Portsmouth
Company Limited by Guarantee
Notes to the Financial Statements (contlnuedj
Year ended 31 March 2025
Accounting policie5 (eontlnued)
Defined conlrSbullon plans
Contributions to defined conlribution plans are recognised as an expense in the period in which
the related s8Nice is provided. Prepaid contributions are recognised as an assel lo Ihe 8Xtent that
the prepayment will le8d to a reduction in future payments or a cash réfund.
When contributions are not expected to be settled wholly within 12 monlhs of the end of the
Teporting date in which the employees rerbder the related service, the liability is measured on 8
discounted present value basis. Th& unwinding of the discount is recognised as an expense in Ihe
period in which it arises.
Llmited by guarantea
The charity is controlled by its governing document. a deed of trust, and constitutes a limlted
Company. limiled by guarantee, as defined by the Companies Act 2006.
Donatlons and legacles
The trustees have not been reimbursed any expenses in Ihe year ended 31 March 2025.
5nvestment income
Unreslricled Total Funds Unreslricled Tolal Funds
Funds
2025
Funds
2024
Bank interest receivable
11.797
11,797
9.292
9,292
13

Home-start Portsmouth
Company Limited by Guarantee
Notes to the Financial Statements {conllnued)
Year ended 31 March 2025
ExpenditUTe on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2025
General fund
BBC CIN 2023-2026
RNRMC
PCC Farnily Hubs
Antenatal Research & choices
PCC Dads Outreach
PCC Perinatal Outreach
Henry Smith Improving Lives 2022-2025
Portsmouth Parent Voice PPV
PCC Stronger Futures
227,576
227,576
32,602
30,193
593,656
4,561
10,634
14,396
39,167
100,610
32,602
30,193
593,656
4,561
10.634
14,396
39,167
100,610
227,576
825,819
1,053,395
Unrestricled
Funds
Reslricted Total Funds
Funds
2024
General fund
BBC CIN 2023-2026
RNRMC
PCC Family Hubs
Anlenalal Research & choices
PCC Dads Outreach
PCC Perinatal Outreach
Henry Smith Improving Lives 2022-2025
Portsmouth Parent Voice PPV
PCC Stronger Futures
273,982
1.257
33.068
24,270
400,931
275,239
33.068
24.270
400.931
42,166
30.830
49,581
42,166
30,830
49,581
273,982
582,103
856,085
Expendlture on charllable actlvities by actlvlty type
Aclivilies
undertaken Total funds
directly
2025
Total fund
2024
General fund
BBC CIN 2023-2026
RNRN1C
PCC Family Hubs
Anlenalal Research & choices
PCC Dads Outreach
PCC Perinatal Outreach
Henry Smith Improving Lives 2022-2025
Portsmoulh Parent Voice PPV
PCC Stronger Futures
227,576
32.602
30,193
593.656
4,561
10.634
14,396
39.167
100,610
227,576
32,602
30,193
593,656
4,561
10,634
14,396
39,167
100,610
275,239
33.068
24,270
400,931
42,166
30,830
49,581
1,053,395
1,053,395
856,085
14

Home-start Portsmouth
Company Limited by Guarantee
Notes to the Financial Statements {CDntinued)
Year ended 31 March 2025
Independent examination fees
2025
2024
Fees payable to the independenl examiner for:
Independent examination of the financial statements
1,200
2,000
10. Staff costs
The total staff cosls and employee benefits for the reporting period aro analysed as follows:
2025
2024
Wages and salaries
Social security costs
Employer contributions lo pension plans
801.963
76.493
15,002
893,458
611,843
51,463
9,094
672,400
The average head count of employees during Ihe yearwas 34 (2024: 32). The averag8 number of
full-lirne equivalent employees during the year is analysed as follows..
2024
No.
2025
Number ol staff
34
32
No employee received employee benefits of more Ihan t60.0￿ during the yeaf (2024.. NII).
11. Trustea remuneratlon and expenses
Ther8 was no trustees rernun8rallon or other bnenefils for the year ended 31 March 2025.
12. Debtors
2025
2024
Trade debtors
Prepayments and accrued income
96,866
10,096
83,613
2,529
106,962
86.142
13. Creditors: amounts falllng due wlthin one year
2025
2024
Trade creditors
Accruals and deferred incoTne
Social security and other taxes
Other credilors
30,130
172,892
10.446
4,598
218.066
35,666
57,530
11,668
4,736
109,600
15

Home-start Portsmouth
Company Limited by Guarantee
Notes to the Financial Statements (eonllnuedj
Year ended 31 March 2025
14. Deferred income
2025
2024
Al 1 April 2024
144,546
34.056
15. Windlng up provision
Winding up
provlsion
Al l April 2024
Charge against provision
At 31 March 2025
28,600
8,675
37,275
16. Pènsions and other post retSrement benefits
Defined contrlbutlon plans
The amount recognised In income or expenditure as an expense in relation lo defined contribulion
plans was £15,00212024. £9,094).
17. Analysis of charltable funds
Unrestricted funds
At
31 March 20
25
Al
1 April 2024
Income Expenditure
General funds
81,213
116.173
(227,576)
130,1901
Al
31 March 20
24
Al
1 April 2023
Ino)me Expenditure
General funds
110.298
244,897
(273,982)
81,213
Restrlcted funds
At
31 March 20
25
At
1 April 2024
Income Expenditure
Restricted Funds
256,557
844,935
(825,819)
275,673
At
31 March 20
24
At
1 April 2023
Income Expenditure
Restricted Funds
9.692
828.968
(582,103)
256.557
16

Home-start Portsmouth
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2025
18. Analysis of net assets between funds
Unreslricled
Funds
Restricted Total Funds
Funds
2025
Curronl assets
Creditors less than 1 year
Winding up provision
Net assets
102,455
398.369
500,824
(95.3711 (122,695) {218.066)
(37,275)
137,2751
(30.191)
245,483
275.674
Unrestricted
Funds
Restricled Total Funds
Fund5
2024
Current assets
Creditors less Ihan 1 year
Winding up provision
Net assets
158.774
{48,961)
128,600)
81,213
317,196
475,970
(60,639) {109,600)
{28,600)
337,770
256,557
19. Analysls of changes in net debt
At
Al 1 Apr 2024 Cash flows 31 Mar 2025
Cash al bank and in hand
389,828
4,034
393.862
17