Charity registration number 1132416
Company registration number 07007031 {England and Wales)
HOME-START ARUN, WORTHING & ADUR
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
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HOME-START ARUN, WORTHING & ADUR
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr V J Mewett
MrT Ridgway
Ms H Higginson
Ms L E Jackson
Mr S G Singleton
M5JMSSax
MrEFry
Ms H Baker
Secretary
MrEFry
Charity number
1132416
Company number
07007031
Registered office
E2 Amndel Court
Park Bottom
Arundel
West Sussex
England
BN18 OAA
Independent examiner
Oliver Read FCCA ACA
James Todd & Co Limited
Drayton House
Drayton Lane
Chichester
West Sussex
England
P020 2EW
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HOME-START ARUN, WORTHING & ADUR
CONTENTS
Page
Chairman's statement
Trustees, report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the financial statements
9-20
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HOME-START ARUN, WORTHING & ADUR
CHAIRMAN'S STATEMENT
FOR THE YEAR ENDED 31 MARCH2024
As Chair l am always in awe of the remarkable work carried out by our staff and volunteers. l urge you to read the case studie5
on our website IAbout us
Home-start Arun Worthin
& Adur
home-startawa.or
and ask the question 'what would the
outcome have likely been if Home-start had not been there?,
We are operating in an extremely challenging fundraising environment. and at the start of the 2023124 financial year we were
faced with a bleak reality. The closure of our charity was a distinct Possibility unle55 we could urgently raise fund5 and reduce
our c05t base. So, after much soul Searching and lengthy discussions. we reduced staffing costs through redundancy and a
reduction in hours for all staff. We also moved to smaller premises to reduce rent and utility costs.
Reduction in our ability to offer services could not have come at a worse time as the cost-of-living crisis had and continues to
have a major impact on families in our community. However, through skill. commitment and agile thinking, our staff reshaped
our Service so we could continue to 5UPPOrt as many familie5 a5 PO55ible. I pay tribute to our staff for their professionalism
and dedication to our mission ensuring minimal impact on our supported familie5.
l am pleased to report that due to the ongoin8 generosity of our supporters and donors we are currently in a better position
financially. We will not. however. rest on our laurels and our Fundraising Manager continues to look for opportunities to raise
our profile and obtain funding to support our ongoing vital ongoing work.
The coming year will be demanding but I'm confident that our staff and volunteers will again rise to the challenge, ensuring
families are supported so that every child has the opportunity to fulfil their potential.
Mr V J Mewett
Chair
2411012024
Date: .........................
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HOME-START ARUN, WORTHING & ADUR
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH2024
The trustees present their annual report and financial ststements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note I to the financial
statements and comply with the charity's governing document. the Companies Att 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 IFRS 1021" leffective l January 20191.
Objectives and activities
Home-start Arun, Worthing & Adur IHSAWAI support families that most need help and engages those who feel isolated from
their community. We provide a preventative and early intervention service. focusing on the strengths of the family and
encouraging the uptake of relevant support. All our services are free at the point of access.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding the attivities of the charity-
Achievements and performance
Volunteers and families
During 2023124 52 volunteers, 10 trustees and 11 members of staff ensured 330 children in 157 families were supported over
the year.
Other facts from the year include:
93% felt more involved in their children's development, early learning and socialisation
940A felt better able to listen to children and manage their behaviour
- 86% felt more able to manage the household budget
95% said they felt less isolated
890A told us their mental health had improved
96% felt more able to cope with multiple births or multiple children under 5
100% felt children had benefited from their Iparentsl counselling
Referrers
Referra15 come to Us from a range of 5UPPOrt services, m05t notably. Health Visitors and Family Hubs (formerly Children and
Family Centresl, with a growing number from Mental Health Service5. We still receive and welcome 5elf-Referrals although the
number ha5 fallen from 16°A in 2022123 to 12% this year.
As a well-recognised 'community asset. we also have strong connertions to provide best support. including housing providers,
substance misuse support, HM Prison Ford and Food Banks.
-Home-Start Is involuable in supporting local fomilies ond children with o range of issues from child development, mentol
heolth, isolotion, finoncial issues and a long list of othets. Without their expertise. knowledge and compossion mony families
would be in dire situations. I cannot impress enough how needed Home-stort is now ond olwoys.-
A local Health Visitor
Financial review
Funding
At the beginning of the financial year, due to the financial climate and challenges in the fundraising landscape, the Board took
a difficult decision to reduce our costs to ensure the future of our service.
On a positive note, at the year end. fundraising was better than predicted, thanks to the incredible generosity of organisations,
companies, groups and individuals in our community who genuinely care. We simply could not operate without their support.
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HOME-START ARUN, WORTHING & ADUR
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2024
Reserves policy
The trustees have considered the required level of reserves, appropriate to the charity's need. The aim is to hold 5 months of
expenditure as a reserve. This is based on the charity'5 size and the level of financial commitments. The trustees aim to ensure
that the charity will be able to continue to fulfil its charitable objective even if there is a temporary shortfall in income or
increase in expenditure. The trustees endeavour not to set aside funds unnecessarily. At the end of the year the charity had a
total fund value of £183,054. The free reserves of the charity was £127.111- this includes the designated fund we hold as part
of the Reserves Policy. The trustees aim to hold 5 months of Reserves and the charity budgets this to have been £87,436 in
2023124.
Structure, governance and management
Home-start AWA is a registered charity and a company limited by guarantee. It is regulated by the Charity Commission. The
charity is governed by a board of 10 trustees, at the time of signing Iwho, for the purpose of company law, are also directors of
the company), which oversees Home-start AWA in the public interest in accordance with the charitable objects and powers
contained within the Memorandum of Association and Articles of Association. The board has responsibility for setting the
strategic direction of the charity, ensuring that proper financial arrangements are in place, and ensuring that Home-start AWA
remains focused on delivering its outcomes for the benefit of the public. The board appoints a Chief Executive to manage the
day-to-day operations of the charity-
The trustees confirm that they have referred to the Charity Commission's guidance on public benefit and the Charity
Governance Code Ifor smaller charities). In 2024125 the board intends to continue benchmarking its governance against the
principles in the Charity Governance Code. The annual trustee skills audit will see the recruitment of new trustees through an
open and competitive process. New trustees receive an induction to brief them on their responsibilities, the charity's strategy
and business plans, and key artivities. Trustees are offered the opportunity to attend additional training events. which in
2023124 included governance related tropics. Safeguarding and Equity. Equality. Diversity and Inclusion.
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..
Mr V J Mewett
Ms K Sharma
MrT Ridgway
Ms H Higginson
Ms L E Jackson
Mr S G Singleton
MsJMSSax
(Resigned 23 November 20231
Ms S Hepburn
MrEFry
Ms H Baker
(Resigned 25 May 20231
Declaration of beneficial interests
None of the trustees has 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.
Managing Risk
We continue to analyse risks to the charity at every bi-monthly board meeting. The top four risks on the charity's risk register,
along with summary mitigations, at the end of 2023/24 financial year were as follows=
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HOME-START ARUN, WORTHING & ADUR
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2024
Risk
n increase in more complex needs, including fo
inancial & mental health issues. These requir
more intensive support for volunteers and staff.
Insuff icient income/funding to run the charity a
urrentlplanned levels
Causel51'. weakened economy resulting in reduced
rant/contractl funding opportunities- reduced
undraising opportunities.
Change of national, regional or local poli
resulting in reduced resources.. Ifinancial. people.
buildings etc.
Home-start AWA operating model no longer fit
he operating environment
Mitigations and Actions
Keep robust triaging operation in place. Focu5 on the recruitment,
raining and support of new volunteers. Ensure high quality support
or staff and volunteers.
Remain flexible in order to respond to the downturn in the econom
nd pressure on funders.
Prioritise diversification of fundraising, including exploring ne
undraising streams and support from the local community.
Ensure trustee5 and senior staff keep abreast of any likely and
planned policy change internally and externally.
Keep the model under review at regular Board meetings.
Engage with H-SUK strategy review.
Plan5 for 2024125
The charity's priorities are driven by its Strategy and Operational Plans. Our overarching priorities for 2024125 remain as:
Here for everyone
Work with a diverse range of families who find themselves in challenging circumstances
Improve our offer
Continually review and improve our services to meet the individual needs of more families
Financially sound
Maintain a balanced budget supporting small and local infrastrutture
Early support
Focus on early intervention and prevention support - resisting pressure to work with families with more complex needs
Volunteer led
Grow and develop our volunteer network, aiming to continue delivering most of our sUPPOrt through volunteers
. Greater awareness
Raise our local profile while increasing engagement with the wider community
Develop responsibly
Become an even more resourceful and sustainable organisation
Our updated Strategic Plan will soon be available on our website. www.home-startawa.o
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HOME-START ARUN, WORTHING & ADUR
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2024
The trustees, report was approved by the Board of Trustees.
VMQtr
Mr V J Mewett
Trustee
2411012024
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HOME-START ARUN, WORTHING & ADUR
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HOME-START ARUN, WORTHING & ADUR
I report to the trustees on my examination of the financial statements of Home-start Arun, Worthing & Adur (the charity) for
the year ended 31 March 2024.
Responsibilities and basis of report
As the trustees of the charity land also its dirertors for the purposes of company lawl you are responsible for the preparation
of the financial statements in accordance with the requirements of the Companies Act 2006 Ithe 2006 Act).
Having satisfied myself that the financial statements of the charity 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 financial statements
carried out under section 145 of the Charities Act 2011 Ithe 2011 Actl- In carrying out my examination I have followed all the
applicable Directions given by the Charity Commission under section 14515llb} of the 2011 Act.
Independent examiner's statement
Since the charity'5 gr055 income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the
2011 Act. I confirm that l am qualified to undertake the examination because l am a member of FCCA ACA, 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:
accounting records were not kept in respect of the charity as required by settion 386 of the 2006 Att,. or
the financial statements do not accord with those records,. or
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
the financial statements have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.
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.
Oliver Read FCCA ACA
James Todd & Co Limited
Drayton House
Drayton Lane
Chichester
West Sussex
P020 2EW
England
Dated..
2411012024
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HOME-START ARUN, WORTHING & ADUR
STATEMENT OF FINANCIAL AcfiviTIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestrirted
funds
2024
Restrirted
funds
2024
Totsl
Unrestrirted
funds
2023
Restricted
fund5
2023
Totsl
2024
2023
Notes
Income from:
Donations and legacies
Other trading activities
Investments
71,088
2,459
1,304
179.3(K)
250,388
2,459
1,304
106,288
3,025
182
132,748
239,036
3,025
182
Total income
74,851
179.31X)
254.151
109,495
132.748
242,243
Expenditure on:
Raising funds
Charitable activities
Other expenditure
31.915
115.302
31,915
178,806
730
2,902
86,731
26,798
133.533
29,700
220,264
63,504
730
Total expenditure
64,234
147.217
211.451
89,633
160,331
249,964
Net incomellexpenditure)
10,617
32.083
42,700
19,862
127,5831
17,7211
Transfers between funds
1,991
11.9911
Net movement in funds
12,608
30.092
42.700
19,862
127,5831
17,7211
Reconciliation of funds:
Fund balances at l April 2023
114,503
25.851
140,354
94,641
53.434
148,075
Fund balances at 31 March 2024
127,111
55.943
183,054
114,503
25,851
140,354
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive
from continuing artivities.
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HOME-START ARUN, WORTHING & ADUR
BALANCE SHEEr
AS AT31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
14
937
2,221
Current assets
Debtors
Cash at bank and in hand
4,326
186,357
4,629
143,967
190,683
18,5661
148,596
110,4631
Creditors: amounts falling due within one year
16
Net current assets
182,117
138,133
Total assets less current liabilities
183,054
140,354
The funds ofthe charity
Restricted income funds
Unrestrirted funds
19
55,943
127,111
25,851
114,503
183,054
140,354
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 2024.
The directors acknowledge their 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
ompanies regime.
2411012024
The financial statements were approved by the trustees on .........................
Mr V J Mewett
Trustee
Company registration number 07007031 (England and Wales)
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HOME-START ARUN, WORTHING & ADUR
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH2024
Accounting policies
Charity information
Home-start Arun, Worthing & Adur is a private company limited by guarantee incorporated in England and Wales. The
registered office is E2 Arundel Court, Park Bottom, Arundel, West Sussex. BN18 OA4, England.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity'5 governing document, the Companies Act
2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" I'FRS 102,1 and the
Charities SORP "Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charitie5
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 1021" leffective l January 20191- The charity is a Public Benefit Entity as defined by FRS 102.
The financial Statements are prepared in sterlin& 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, 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 ba515 of accounting in preparing the financial statements.
The trustee5 accept there is increased uncertainty, but given the track record of the organisation to provide social
impact to its beneficiaries. they believe that there are no material uncertainties about the Charity's ability to continue
as a going concern.
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 subjert to specific conditions by donors or grantors as to how they may be used. The purposes and
uses of the restrirted funds are set out in the notes to the financial statements.
Designated funds are set aside by the trustees out of unrestricted general funds for specific purposes or projects.
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.
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HOME-START ARUN, WORTHING & ADUR
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2024
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. Dirert Costs attributable to a single activity are allocated
directly to that activity. Shared costs which contribute to more than one artivity 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.
1.6 Tangible fixed a55ets
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 and fittings
25% 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 artivities.
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 lif any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposits held at call with banks. other short-term liquid investments
with original maturities of 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 '0ther
Financial Instruments 155ues' of FRS 102 to all of its financial instruments.
Financial instruments are recogni5ed 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 simultaneouslv.
10-
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HOME-START ARUN, WORTHING & ADUR
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2024
Accounting policies
(Continued)
Basicfinancial us5ets
Basic financial assets. which include debtors and cash and bank balance5, 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.
Basicfinancial liobiTlitie5
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 amort15ed c05t. 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 operation5
from suppliers. Amount5 payable are classified a5 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 oAfinancial liobilitie5
Financial liabilities are derecognised when the chariWs contrartual 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 Retirement beneffts
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Critical accounting estimates and judgements
In the application of the charity'5 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 source5. 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.
11
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HOME-START ARUN, WORTHING & ADUR
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2024
Income from donations and legacies
Unrestricted
funds
2024
Restricted
funds
2024
Totsl
Unrestricted
funds
2023
Restricted
funds
2023
Totsl
2024
2023
Donations and gifts
Grants
51,088
20,000
37.900
141.400
88,988
161,400
104,288
2,000
23,000
109.748
127,288
111,748
71,088
179.300
250.388
106,288
132,748
239,036
Incorne from other trading artivitie5
Unrestrirted
funds
2024
Unrestricted
funds
2023
Fundraising events
2,459
3,025
Income from inve5tmentS
Unrestricted
funds
2024
Unrestricted
funds
2023
Interest receivable
1.304
182
Expenditure on raising funds
Unrestricted
funds
2024
Restricted
funds
2024
Totsl
Unrestricted
funds
2023
Restricted
funds
2023
Totsl
2024
2023
Fundraising and publicity
Advertising
Other fundraising costs
Staff costs
131
131
9,714
22,201
9,714
22,201
225
3,534
23.133
3,759
25,810
2,677
31,915
31.915
2,902
26,798
29,700
12-
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HOME-START ARUN, WORTHING & ADUR
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2024
Expenditure on charitsble activities
Charitsble
activities
Charitable
activities
2024
2023
Direct costs
Staff costs
Depreciation and impairment
Administrative expenses
Property costs
Activitie5 (including FACTI
Counselling
Family groups
Travel and subsistence
Volunteer costs
93.652
555
120,905
1,116
2,521
12,776
600
11,879
29,647
121
10.612
1.152
13.893
25,347
173
78
145,384
179,643
Share of support and governance costs (see note 8)
Support
Governance
23.787
9.635
32,011
8,610
178.806
220,264
Analysis by fund
Unrestricted funds
Restricted funds
63.504
115.302
86,731
133,533
178.806
220,264
13-
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HOME-START ARUN, WORTHING & ADUR
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2024
Support costs
Support costs Governance
2024 Support Costs
Governance
costs
2023
Staff costs
Administrative expenses
Telephone and IT
Training and recruitment
Travel and subsistence
Website
8.911
5.353
3.030
935
8,911
5,353
3,030
935
15,268
5.487
3.920
3,622
3.391
323
15,268
5,487
3,920
3,622
3,391
323
2.896
2.662
2,896
2,662
Independent examination
Legal and professional
Consultancy
983
983
1,513
6,897
200
1,513
6,897
200
8,652
8,652
23.787
9,635
33,422
32.011
8.610
40,621
Analysed between
Charitable activities
23,787
9,635
33,422
32,011
8,610
40,621
Net movement in funds
2024
2023
The net movement in funds is stated after charginE/lcreditingl:
Fees payable for the independent examination of the charity's financial statements
Depreciation of owned tangible fixed a55et5
Loss on disposal of tangible fixed assets
983
1,513
1,116
555
730
10 Trustees
None of the trustees lor any persons connected with them) received any remuneration or benefits from the charity
during the year.
li
Employees
The average monthly number of employees duringthe year was=
2024
2023
Number
Number
Charitable activities
Management and administration
li
Total
io
14
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HOME-START ARUN, WORTHING & ADUR
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2024
li
Employees
(Continued)
Employment costs
2024
2023
Wages and salaries
Other pension costs
120,841
3,923
157,172
4,811
124,764
161,983
There were no employees whose annual remuneration was morethan £60.000.
Other expenditure
Unrestricted
funds
2024
Unrestricted
funds
2023
Net loss on disposal of tangible fixed assets
730
13
Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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HOME-START ARUN, WORTHING & ADUR
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2024
14 Tangible fixed assets
FiJEtures and
fittlngs
Cost
At l April 2023
Disposals
27,882
123,8851
At 31 March 2024
3,997
Depreciation and impairment
At l April 2023
Depreciation charged in the year
Eliminated in respect of disposals
25,660
555
123,1551
At 31 March 2024
3,060
Carrying amount
At 31 March 2024
937
At 31 March 2023
2,221
15
Debtors
2024
2023
Amounts falling due within one year:
Other debtor5
Prepayments and accrued income
63
4,263
23
4,606
4,326
4,629
16 Creditors: amounts falling due within one year
2024
2023
Other taxation and social security
Trade creditor5
Other creditors
Accruals and deferred income
2,544
2,448
690
3,042
4,874
970
2,884
1,577
8,566
10,463
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HOME-START ARUN, WORTHING & ADUR
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2024
17
Retirement benefft schemes
2024
2023
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
3,923
4,811
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are
held separately from those of the charity in an independently administered fund.
18
Unrestricted funds
The unrestricted fund5 of the charity comprise the unexpended balance5 of donations and grants which are not subject
to specific conditions by donors and grantors a5 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 l April 2023
Incoming
resourtes
Resources
expended
Transfers
At 31 March
2024
General fund5
114,503
74,851
164,2341
1,991
127,111
Previous year:
At l April 2022
Incoming
resources
Resources
expended
Transfers
At 31 March
2023
General fund5
94,641
109,495
189,6331
114,503
The trustees have reviewed the charity's needs for reserves last year in line with guidance issued by the Charity
Commission and consider it prudent that designated reserves should be sufficient to cover:
We aim to hold five months running costs in order to negate any problems with cash flow due to late
payments of grants etc. to ensure there will be no interruptions to the service provided to the families. If funds
become available we will increase the Designated Fund accordingly.
All necessary expenses for the closure of the scheme in the event that this proves necessary to include staff
redundancies, outstanding rent on the office accommodation and other associated closure costs.
The trustees believe that reserves should be at least at this level to ensure the charity can run efficiently and meet the
needs of the beneficiaries. Trustees monitor the level of unrestricted reserves at each Management Board meeting. The
Designated Funds are wholly represented by the Charity's cash reserves.
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HOME-START ARUN, WORTHING & ADUR
NOTE5 TO THE FINANCIAL 5TATEMENT5 IcoTrmNUEDI
FOR THE YEAR ENDED 31 MARCH2024
19
Restricted funds
The rettiirted fun￿ of thecharitycomwi%e the unexpended bal•Kes of th)n*ions andgrants held on trust subjerttospe¢Ki¢ conditions by donors as to howthey may be used.
Mo¥ementin fvhds
Movtmentin lunds
B*rf¢*
IW2022
lAy4￿25
SLMwth2024
Garfield Weston
15.lOJ
34,101
9.101
13.6041
135.1731
110.0441
li.(Krt)I
151M)I
11.396
3,133
4.205
943
40,(MX)
136,2791
6,854
Children In Need- Dads
Children in Meed- Money Heroes
Children In Need C05t of LMn8
Homity Tru5l
Post¢ode Lottery
Henry Smith
HSUK BHBF
5LK
11,(MM)I
111.9951
20.CO)I
17A30
117.3201
510
22.975
40,(
11.490
20.000
1.562
11.5621
12501
145.5951
13.6521
HSUK
250
iO,(XM)
iio,(Mx)I
The Nitional Lottery Community Fund
3.62]
3.652
47.966
5.992
Arun Food Fund
1,610
11,6101
Roddick Foundation
BarnabyTrust
Sussex Community FoUndat￿n
Bentley
Townl Parish Council- Volunteers
Crowd Funding
MHCB
SGN
20,775
2.5(Kl
121.2841
1.991
11,6671
110.1501
15(M)I
18141
3,333
6.669
14.831
113.0121
IA19
15.(KX)
13.9901
I2￿5)
io
1,596
1845
13.091
15,159
111.0851
2.006
14,1851
815
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HOME-START ARUN, WORTHING & ADUR
NOTE5 TO THE FINANCIAL 5TATEMENT5 IcoTrmNUEDI
FOR THE YEAR ENDED 31 MARCH2024
19
Restricted funds
Icontinuedl
Worthing CIL
wscc
14,2201
11.1651
3,180
1.165
51A34
132,748
I1￿,331)
25,851
179,3(N)
1147,2171
55,943
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HOME-START ARUN, WORTHING & ADUR
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2024
20
Analysis of net assets between funds
Unrestrirted
fund5
2024
Restricted
funds
2024
Totsl
2024
At 31 March 2024:
Tangible assets
Current assets/lliabilitiesl
937
126,174
937
182,117
55,943
127,111
55,943
183,054
Unrestricted
funds
Restricted
funds
Totsl
2023
2023
2023
At 31 March 2023:
Tangible assets
Current assets/lliabilitie51
2,221
112,282
2,221
138,133
25,851
114,503
25,851
140,354
21
Related party transartions
There were no disclosable related party transactions during the year12023 - nonel-
-20-
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