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← Home-Start Blackburn & Darwen

2025-03-31-accounts

Charity registration number 1131111 (England and Wales) Company registration number 06907615

HOME-START BLACKBURN & DARWEN

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

HOME-START BLACKBURN & DARWEN

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees John Easton
Mike Rawsterne
Judith Holden
Kathryn Adnitt
Nick Isherwood
Jane Partington
Charity number (England and Wales) 1131111
Company number 06907615
Principal address Office 14
The Business Centre
Eanam Wharf
Blackburn
Lancashire
BB1 5BL
Registered office Office 14
The Business Centre
Eanam Wharf
Blackburn
Lancashire
BB1 5BL
Independent examiner Catherine C Baker FCCA
Hindle Jepson & Jennings Ltd
10 Borough Road
Darwen
Lancashire
BB3 1PL
Bankers National Westminster Bank Plc
35 King William Street
Blackburn
Lancashire
BB1 7DJ
Solicitors Watson Ramsbottom Solicitors
33-39 Railway Road
Darwen
BB3 2RL

HOME-START BLACKBURN & DARWEN

CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 14

HOME-START BLACKBURN & DARWEN

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Companies Act 2006 and the Statement of Recommended Practice, "Accounting and Reporting by Charities (FRS102)".

Objectives and activities

The principal activities of the charity during the year was to support parent and reduce the potential for family crisis and breakdown.

Home-Start Blackburn & Darwen is one of 180 local Home-Starts operating throughout the UK. Whilst part of a national network, each Home-Start is managed and funded independently at a local level. This ensures that HomeStart is routed in and sensitive to the community it serves.

Home-Start Blackburn and Darwen values family life and the importance it has for children, parents and the community as a whole. Home-Start Blackburn and Darwen recognises the pressures that can be part of having a young family, especially for those experiencing social isolation, or those new to the area. Home-Start Blackburn and Darwen aims to support parents with at least one child under the age of five, who are facing difficulties, enabling them to cope with the pressures they are facing and reduce the potential for family crisis and breakdown.

Home-Start Blackburn and Darwen aims to increase the confidence and independence of the family by:

There has been no change in these during the year.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

HOME-START BLACKBURN & DARWEN

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance

Significant activities and achievements against objectives

During the year Home-Start Blackburn and Darwen have supported 248 families through home-visiting and group activities. Have responded to 247 referrals, which includes 35 pre-birth; 294 0-5; 97 over 5 and 14 infants with the Dads Project. This is a total of 440 children receiving support as part of the family.

Over the last 12 months, we have continued to support families in their own homes through a parent volunteer or family support worker. Our approach is dependent on the families main needs which is identified skilfully through our highly trained and experienced coordinators.

Recruiting and training volunteers is still one of our greatest challenges, running our service on just 32 volunteers. The recruitment and training of new volunteers has also been very slow, but we have now introduced new Targeted sessions for Perinatal-Mental Health and supporting Families through Group Activities.

The cost of living crisis still affects many families, especially those with young children on low incomes. Over the last few years, we have worked in Partnership with Blackburn with Darwen Borough Council and other 3[rd] sector organizations, to assist with onward grants for families/ households essentials. This Cost of Living Program has enabled us to reach a further 245 families with children under the age of 7.

Our current service contracts have enabled us to build and improve relationships with partners and referrers such as East Lancs Hospital Trust, Blackburn with Darwen Public Health, Blackburn with Darwen Family Hubs and Lancashire and South Cumbria Integrated Care Board.

Our main referrals and support is for parents with:

Managing Children’s Behaviour; School Readiness;

Parenting; Routines; Household Management;

Perinatal Mental Health; Social Isolation and Emotional Wellbeing

The staff team are constantly developing new strategies and resources to enable them to respond and support more families in the most appropriate way.

Financial review

During 2024-25, Home-Start Blackburn & Darwen’s income has been maintained due to securing new contracts from BwD Family Hubs to deliver work around Perinatal Mental Health and supporting Dads.

We continue to deliver services for BwD 0-19 Health Child Programme and L&SCICB Parental Mental Health.

Whilst there has been some successes from commissions this year, there is still uncertainty of the length of these contracts, due to Central Government decisions. Looking forward, we will be pursuing funding opportunities through Charitable Foundations, when they re-open for applications.

It is the policy of the charity that unrestricted funds which have not been designated for specific use should be maintained at a level equivalent to between three and six months expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

HOME-START BLACKBURN & DARWEN

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Major risks

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity is a company limited by guarantee.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

John Easton Elaine Matchett (Resigned 18 November 2024) Mike Rawsterne Judith Holden Kathryn Adnitt Nick Isherwood Jane Partington

Recruitment and appointment of trustees

None of the trustees have any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The company's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU).

The company's current policy concerning the payment of trade creditors is to:

Trade creditors of the company at the year end were equivalent to 0 day's purchases, based on the average daily amount invoiced by suppliers during the year.

Organisational structure

The charity is run on a day to day basis by a manager, Amanda Barrass, and there are also administrators who provide support with the running of the charity. In addition to this, there are a large number of volunteers who deliver the work of the charity. These volunteers are overseen by Amanda and the co-ordinators.

There are no related parties to report.

HOME-START BLACKBURN & DARWEN

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The trustees' report was approved by the Board of Trustees.

.............................. Kathryn Adnitt Trustee Date: .............................................

HOME-START BLACKBURN & DARWEN

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF HOME-START BLACKBURN & DARWEN

I report to the trustees on my examination of the financial statements of Home-Start Blackburn & Darwen (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity (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.

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

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, 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 that in any material respect:

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 financial statements to be reached.

Catherine C Baker FCCA

Hindle Jepson & Jennings Ltd 10 Borough Road Darwen Lancashire BB3 1PL Date: ............................

HOME-START BLACKBURN & DARWEN

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Unrestricted
Restricted
funds
funds
funds
2025
2024
2024
Notes
£
£
£
Income from:
Donations and legacies
3
253,839
156,737
-
Investments
4
1,057
994
-
Total income
254,896
157,731
-
Expenditure on:
Charitable activities
5
226,870
195,617
5,208
Total expenditure
226,870
195,617
5,208
Net income/(expenditure)
28,026
(37,886)
(5,208)
Transfers between funds
-
52,558
(52,558)
Net movement in funds
28,026
14,672
(57,766)
Reconciliation of funds:
Fund balances at 1 April 2024
251,409
236,737
57,766
Fund balances at 31 March 2025
279,435
251,409
-		 Total
2024
£
156,737
994
157,731
200,825
200,825
(43,094)
-
(43,094)
294,503
251,409

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

HOME-START BLACKBURN & DARWEN

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within
one year
12
Net current assets
Total assets less current liabilities
The funds of the charity
Unrestricted funds
13		 2025
£
24,562
330,082
354,644
(78,414)		 £
3,205
276,230
279,435
279,435
279,435		 2024
£
245
299,178
299,423
(48,988)		 £
974
250,435
251,409
251,409
251,409

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on .........................

.............................. Kathryn Adnitt Trustee

Company registration number 06907615 (England and Wales)

HOME-START BLACKBURN & DARWEN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Home-Start Blackburn & Darwen is a private company limited by guarantee incorporated in England and Wales. The registered office is Office 14, The Business Centre, Eanam Wharf, Blackburn, Lancashire, BB1 5BL.

1.1 Accounting convention

The accounts have been prepared in accordance with the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Grants receivable are recognised on an accruals basis.

HOME-START BLACKBURN & DARWEN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

All expenditure is accounted for on an accruals basis and applied under the appropriate heading. Liabilities are recognised as resources expended as soon as the obligation and commitment by the Charity to the expenditure arises.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment 15% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

HOME-START BLACKBURN & DARWEN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Funds Structure

The Charity has one restricted fund which is to be used in accordance with specific restrictions imposed by the respective donors, The Big Lottery Fund.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

HOME-START BLACKBURN & DARWEN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

3 Donations and legacies

**Unrestricted ** Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 3,379 15,476
Grants Received 250,460 141,261
253,839 156,737
Donations and gifts
Other 379 476
Eric Wright 3,000 15,000
3,379 15,476
Grants receivable for core activities
Spring North 8,000 10,000
BwD Help Hub 23,500 47,100
BwD Public Health 94,049 48,317
NHS Lancashire & South Cumbria ICB 19,019 27,344
Home Start Grant 16,000 8,500
Family Hubs (BwD) 89,892 -
250,460 141,261

4 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 1,057 994

HOME-START BLACKBURN & DARWEN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

5 Charitable activities

Staff costs
Depreciation and impairment
Employee and volunteer expenses
Rent
Light heat and water
Insurance
Refreshments and hospitality
Training and consultancy
Subscriptions
Recruitment costs
Telephone
Printing postage and stationery
Payroll fees
General expenses
Other charitable expenditure
Share of governance costs (see note 6)
Analysis by fund
Unrestricted funds
Restricted funds
For the year ended 31 March 2024
Unrestricted funds
Restricted funds		 Family
Support
Work
2025
£
160,245
378
3,261
14,594
2,405
1,029
473
1,333
6,922
369
8,920
1,784
1,112
344
17,712
220,881
5,989
226,870
226,870
-
195,617
5,208
200,825		 Family
Support
Work
2024
£
126,101
315
2,379
16,551
1,630
971
741
641
4,552
534
3,911
1,302
926
125
33,331
194,010
6,815
200,825
195,617
5,208
6
Support costs allocated to activities
Governance costs
Analysed between:
Unrestricted funds		 2025
£
5,989
5,989		 2024
£
6,815
6,815

HOME-START BLACKBURN & DARWEN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

7 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year.

8 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries		 2025
Number
8
2025
£
160,245		 2024
Number
7
2024
£
126,101

There were no employees whose annual remuneration was more than £60,000.

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10 Tangible fixed assets

Tangible fixed assets
Fixtures,
fittings &
equipment
£
Cost
At 1 April 2024 6,949
Additions 2,609
At 31 March 2025 9,558
Depreciation and impairment
At 1 April 2024 5,975
Depreciation charged in the year 378
At 31 March 2025 6,353
Carrying amount
At 31 March 2025 3,205
At 31 March 2024 974

HOME-START BLACKBURN & DARWEN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

11 Debtors

Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income		 2025
£
23,512
797
253
24,562		 2024
£
-
-
245
245

12 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Other creditors
Accruals and deferred income		 2025
£
71,048
7,366
78,414		 2024
£
46,640
2,348
48,988

13 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
Designated Reserves 74,945 1,057 - - 76,002
General funds 176,464 253,839 (226,870) - 203,433
251,409 254,896 (226,870) - 279,435
Previous year: At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
Designated Reserves - - - 74,945 74,945
General funds 236,737 157,731 (195,617) (22,387) 176,464
236,737 157,731 (195,617) 52,558 251,409

14 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).