Charlty re8tstratlon number 1132416 IEnil•nd and Wales) Company re8lslratlon numberOYOD7031 HOME-START ARUN, WORTHING & ADUR ANNUAL REPORT AND UNAUDITED FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
HOME-START ARUN, WORTHING & ADUR LEGAL AND ADMINISTRATIVE INFORMATION Trust••s MrVI Mèwert MrT Rld8way Ms H Higginson Ms L E Ja¢kson Mr S G Sin8leton MsJM55ax MrEFry Ms H baker Mr C Clarke Ms LAffleck Ms L Laiharn (Appolnled 21 Novernber 20241 (Appolnied 21 Novernbef 2024 (Appointed 21 November 2024 S•cret•ry MrEFry S•nlov man*ment Ms B Rlthard50n Chief Execuilve officer Ch•ritynumber (E1• and W•lesl 1132416 Comp•nyfvumb•r 07&)7031 Reilst•r•d olfic• E2 Arundel Court Park 8ottom Arundel W•5t Sussex England BN18 OAA Independent ex•mlner OlivÈr Reid FCCA ACA James Todd and Co Limited Drayton House Chkhe5ter West Sussex En8land P020 2EW
HOME-sfART ARUN, WORTHING & ADUR CONTENTS P4e Chairman's slalernent Trustees. rep)rt Independent examlner's report siatèment of flnancial aclivllles Balance Sheet Notes 10 ihe fthanclal staiemenls 9.19
HOME4TART ARUN. WORTHING & ADUR CHAIRMAN'S sfATEMENT FOR THE YEAR ENDED 31 MARCH2025 Thls •T mirks a s18nlfkani rnllE5tone for Hom4-stsrt Aruffj WorthinK & Athjr IAWAI •5 w• proudly ¢elebr•te 25 yeats of SUprtMe famllfjE5 xross our communlty. It 15 both a moment to r•lle(t on leyty and a refttwed call to actlon as we ¢orttIn to r•5pond to IncrÈa51nK levels of neod. As Chalr and Chlel ExecutVe, a flNed vrtth lrnmÈn5e gratltude for the dedkatlon, JkllL 4nLI compasswi of our 5taN•ndvolunte¢ts. who r•miln the b4ckboDe of work. At the beOnnlni of the prevlous fln•ncl•l ye•r, th• ¢h•ilty la¢ed one of Its yeatest challer)yi to d•te. Th• fvndr•b51ns tnvlrDnment w•1 ekcèptlonalty tough. and the Very luture of Horne.Siart AWA w•s 4t wtsk. Dllfl¢uli declslons were rne to reduce our cost base. rhan8•s th•t We fiot taken Iiihtty, but they We nessary t¢ saleiyard the toNIntsoI Ouf SUPF>Qrt to local hmin% iknjt thb5 backdrop. thlf tearn responded wlth r•sllenc• ind aBIIIty. Sewvl¢es weo r•shapod and adapted 50 that fJrnllles could ¢ontlnue to recelvo persanallsed, nQn4LwJgental Juppon-pr•clsely thi • tlme when the coStl-rlg cflsl$ w•5 deep?ni n8 the pfessurl Jn pirents ind chlldren. We p•y trllxtrte to r team for min•Wni thls trdniltlon wlth such profewonallsm. enSUrf Ihltthe lrnpxt on fanlfjes w•9 mlnlmlmd. DtJplt• these challenpj, w• •ro pleased to report thBt thv ClttY Is now on • fimr fInincl lootln& Th15 15 thanki In no srnall p•rt lo the ynerojlty of our supporters grnrt fiJrers, and rnonthly dor. whose commltmeni enabled¥s to pl•n mor• conhdently Ind respond rnore Ilexlbly. We extend our slJKwe thAnks to #ll irusty fovndaib)n5. t¢>wn & parlsh eounclls, and •ll ol ourcorp(rfate and lThJlvidual donors. Your wpport Is rnison wt COnnVe to wa alon8sld f4mllles In thelr tlrne ol txed. Thls r we •190 took rnI to eelebTrte the tr?nsformallon41 Impact ot our woik, For 25 ye•rs, our volurte¢rn ha¥Y been at the hEart ol what we Jo. provld'ry frfendshlp. re•swranc•. •nd pra¢tk•l support. Thelr ablllly to bylld dgqpi r•litlonshlw wlth f•mllles Is w1 makes Morne.Start AWA ¥nlqv?-•Nd It IJ what coniinues to ch•n8e I1% trustlni As part ol our 25th •nnl¥efsary celebr•tlons. w• w4re thrtb•d lo w¢h strory 311PPOrt for our fundr1W Ik alonl the Su$5ex coas¢ whkh rnlsed aknost £15,)0, It w45 a and ioylul dewn5tral on of th• power of comTr)unlty and th• bellel In the Import•nce ol our woik. look1 ahe•d, we ir• atso pl•nnI • S¢111t¥1fit In the Siunnlrq Arundel Castle Llbraryto Mark thlj rnll•iton and thank ourwpporterj. Lookln8 •herf the need lor thjf serykes 13 Ilkety lo IncreasE. Mryt l•mlll•$ are r••¢hln8 o¢Jt for wppo¢ •nd we ar• determln•d to be there lor th•m. Wlth a r•lreshed Str•te, commltted leadwshlp, and an Incredlble network of 5UPPOrteiJ behlnd us, w¢ •re confftdEnt In our JblWty to meel thls challervde. We mIl •mbltlous for ¢ht fvture arrfl dop rtsoted In our v•lues of wnw•ssl¢r4, communlty, •nd ealtysupjrt. Tolether, lorward to tsJlldkn# on our 25.yeaf le8acy- •chln4 more lamllle>. streffjbenl our lo¢il ¢ommunlty, •nd holplnK•w4rychlld h•vi the best pDsslbl• stsrt In Iwe. Mr Vl Ch
HOME-START ARUN, WORTHING & ADUR TRUSTEES. REPORT IINCLUDING DIREcfoRS' REPORn FOR THE YEAR ENDED 31 MARCM2025 The trustees present thÈlr repon and financlal statements forthe year ended 31 March 2015. The flnan¢lal statemenis have been prepared In accordance with the accounting pdlc1è5 Set out ITr notè I to the flnancial statements and Comply with ihe ¢harit¢s governing document. the Companle$ A(t 2(M)6 and "Accounlin8 and ReponiTr8 by Chartiies: Statemeni of Recommended Praaite applicable to charltie5 preparing their account5 in accordance wlth the Financial Reporting Standard applicable In the VK and RepublK ot Ireland IFRS 1021" leffectwe l January 20191. ObJectlw$ artlvlQl•s Home-start Aiun, Worthing & Adur IHSAWAI supports famllles that most need help and engages those who leel Isolaled from their communlty. We provlde a pieventative and eaily iDterveThtion servlce, focusln8 on the strengths of the family and encouTa8in8 the uptake of relevant support. All our seryice5 are fro• al the polnt of access. Publlc ben•fit The trustees h•ve {d due regard to 8uldance Issued by the Chailly Comrn15slon in decldlTh8 the aafvltle5 of the charity. Achl•wm•nts •nd p•rfomMnce Volunteers •nd lamlllei C118 2014125 37 V0teers, 11 trustees and 9 members of 5t•ff ensured 336 children In 17 farnlNes were 5UPPOrted owr Ihe year. Other facts from ihe year include: . 88% felt morg InvDfved In thelr chlldren's develowent, earty learnlng and soclallsatlon . 90% feli better able to Ilslen lo chlldren and manage their bèhaviour . 84% felt more able to rnana8e the household budget 93%saitl thÉy felt less i501at•d . 86% told tss ¢heif menial heakh had Improved . 90% lell rnQTe able to cope wlth multiple births or Multip chlldren under S . I(Afelt Chlldren had benefited frorn thelr Iparènisl covnselllng Relerr•rs Refwials ¢ome to us from a ran8e of support services, most nolably, Heatth vOr5 and Famlly Hubs Ifomierly Chlldrw and Family Centresl, wrth a growlni nurnber from Mental Healih SeNi¢es. We stlll recèive and welcome SeW-Referfals alihough the ftumbèr has increased from 12Y• In 2023124 10 18% In 2024125. A5 a well recogn15ed'community assèt, we a150 have Mwong connections to provide be51 SUPPOrt Includin8 housln8 provlders. sub51ano muse5ppOrt, HM Pclson Ford and Food Bank5. 'We regulorly fefvr clienrs io Home 5tort. there Is ond wlll ¢ontinue to o greot need lor tho Anvaluoble s¢yport. Many wornen ore ijolated witlj bobte5 ondhovtry the volunteer ond gfoup supporf o7n be o reolhfeljne for them.- My Stsiers. Aouse Flnan<l•l rneW Fundlng 2024125 started In a healthy posiilon due to the dedjcated efforts of teèm and ihe generosity of those who con1rille to our work wlth both fundin8 and pro bono support. The ènd of the financial year sees us In a similarly positive place due to the continued commrtmeni of our team, the steadfast support of our partnets. and the Impact of strateKiC decisions made throughout the year.
HOME-sfART ARUN, WORTHING & ADUR TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Reserves pollry The trustee5 have considered the required lovel ol reseryes, appropriate to thè charltv's need. Trustees operate a Re5eryes Policy based on R15ks assessed in the or8anisaiion. The key financlal riFk is lis abilrty to rely on large multl-year funde. The alm is to ensurè thot the charity ¢an operate with 2 mu1-year fuTrde in any one year. Tcusiees have thereforè decided to Set aside a yea, worth Of i mulikyearfunder to ensure core service5 art unaffected by a pefiod of flnancial inst¥bilrty. Thè aim is to hold £40,000 for thls event and a £SOPY) fund t¢ ensure the or8anlsallon can meet any out5tandln8 cornrnlrments In the event of any c105ure. The trijstees alm to ensure the ¢harity wlll be able to ¢oDtlnu• to fviril its charitable oblecLive even il there Is a tempoiary shortfall in income or kncrease In expendlture. Trustees alm to hold £89,(0) In total in Its Free Reserye with a toleiance of IO% elther5ide. The Unre5tilcted ftsThds at the 315t Aarch 2025 were £150,707. Thi5 15 currently above the Free Reserve5 policy and Trustees hive a plan to spend th15 down over the next three yea, wlih 5trate8lc investrnent in volunteer recruilment and relentlon, and we have reopened a famity 5Ul¥)0rt 8roup which wa$ ¢105ed due to fundln8 In 2023. Strurtiir•i 80rn•n¢• •Trd m•n•iement Horne-slart AWA Is a reglsterèd charlty ard a cornpany Ilrnlted ty guarantee. It Is regula¢ed by ihe Chèrlty Comm1551on. Thè charlty 15 Boverned by a board of li iwstees, at thè tlrne of signlng (who, for the wrpose of cornpany law, a also dlr&tor5 of the company), whlch OVeeeS Home-5t3rt AWA In thè publk interest In accordan¢e with the charllable objeas and powe contalned withln the Mernofandum of Associh)n and Artlcle5 of A550ciatlon, The board has responsibillty for Sètting the Strateg1¢ directlon of the charlty, ensurlng that proper financial arrangements are in place, and ensuring that Homè.siart AWA rèmalns focused 00 dellveiin8 its outcomes foi the benefrt of the wblic. The board appoints i Chief Exffutive to manage the day.to.day operations of the chaiity. The trusle•s conflrm iha¢ they have referred lo the Charky Commisslon'$ 8¢Jidan¢e on publlc tte111 and ihe Chathv Governance Code Ifor smalkr charitiesl. In 2025126 the board lThlends io contlnue benchmarking It5 govèrnance agalnsi the principles In the Charlty Govemance Code, The annual trustee skills audlt will see ihe iecrulimeTrt of Trew tru5tee5 throu8h an open and competltive process. New trustees recelve an Induction to brlef them on thelr responslbS1ilies, the charily's 5trategv and business plans, and actlvttiès. Tru5tee5 are offered the opportunlty to attend addlilonal tralniO8 events, whlch In 2024125 induded 8overThance r•laled tropl£% Safeguardln8 and Equily, Equallty, D*11¥ and Inclv510n. The trusiees, who are also the directors for the purpose of company law, and who served during the year and up to the date of s18nalure of the financlal Siatoments wèr•- MrVI Mew•tt MrT Rid8wav Ms H Higglnson Ms L E Jackson Mr S G Sln8leton MsJMSSax MrEFry M5 H 8aker Mr C Clarke Ms L Affleck P.15 L tatham (Appointed 21 November 20241 (Appolnted 21 November 20241 Ihppointod 21 No'iembei 20241 Declar•tlon ol beneflcSal Intsresls None of thè irustees ha5 any bendicial iThleresi In ihe company. All of the irusiee5 are rnembe of the company and guarantee io coTrtrlbute £1 In Ihe event of a windln8 UP. M•na8ln8 Rlsk We continue to analyse risks to the ch3rliy at every bl-monihly board meeting. The lop four risks on the chark¢s nsk re8iSter, alon8 wlth summary mitigations. at the end of 2024125 financial year were as follows..
HOME-START ARUN, WORTHING & ADUR TRUSTEES, REPORT (INCLUDING DIREoRs. REPORT) (CONTINUED) FOR THE YEAR ENDEO 31 MARCH 2025 R15k Mltl6atlom$ and A¢tlons kk Insufflcient incomelfundln8 to run the charrty at currentl planned level5. Mltlgatlons Causelsl.. Maintaln organisational lexibility to adapt to eeon¢mic luetuallons and fvndln6 pressures. lon$ Priorrtlsèfundraislng dIveIfIcatIOn. including developlng new Incorne trèams and increasiTrg engagement ith the loc31 commvntty. Research nd secure multi-year funderlsl. Tr increasè In more complex needs, includlng for flnancial & mental health sues. These require more inleTrslve pport for Voluntee and staff. Keep robust trlaging opeiatloft In lace. Focus on the recruilment, training and upport of new VonteerS. Ensure 18h qualliy sUPPOrt for statt and olunteets. hange of nallonal, regional or local ollcy resulting In reducès resources: Illnancial, people, bJildlngs ¢. Ensuretrustèe5 and Senr staff keep abreast of any likely and plafined poIILry <hange Inlernally and externalty. halr and CEO review HSUK ommunicatlons and Intranet. Regular contact wlih HSUK by CEO to ensure any new planslsrrate8y Is uDderstood and contributed to. Cknsè Contact kept Ith WSCC Family Hubs, Chilthen Fi1 Board and Local Partnership GIoup5 Home-start AWA operating model Tro lon8er fits the Cpewatin8 eThv4ronment. Keepthe Model under revi•w at regular Board meetln85. Enga8e with H-SVK strat•8y revi•A. Plans for 2025A6 The charlty's priorille5 are driven ty its Strnte8y and OpeiatioThal Plans whlch are currenity being revlewed for thè perlod 2025-2028. Our overarching pfloiitits for 2025126 ar8.. . Herè for e4eryone Work wlth a dtr5e range ol farnilies who lind themselves lfi ¢hallenging clrcumstan¢e5 . Improve our offer Continualty review and Improve our servic•5 to rneet the Individual need5 of more larnllle5 Financialty sound Malntain a balanced bud8el 5UPPOrtlng small and local Infrastructure . Early support Frjciis 00 earty intg.rv•ntinn and prpvet)ilnn *•p)rt- r•5iStin8 PfP5siirp to work wilh familip% wlth more romplex nepds . Volunteer led Grow and develop our volunteer networK aiming to continue dellverln8 most of our support throulh volunteers . Greater awarene5S Ralse our local profile while increa51n8 engagement with ihe widercommunily . Dwelop re5pon5ib 8ecome an even more resourcthil and sustainable or8anisatlo
HOME-START ARUN, WORTHING &ADUR TRUSTEES, REPORT IINCLUDING DIREcfoR5' REPORTI ICONTINUED) FOR THE YEAR ENDED 31 MARCH2025 wbth partkul8rernphasts on: - SLJPPOrtln6 at Itist 180 lanwhts e•ch yo•r vts home4b55tlni, famlly 8rgups, walk4 ¢OUn5elllw tekphono •nd dWal SUprt - Introdudn8 • hybrfd wpport ftde1 comblrAn8 In.porson. lel•phone and •le¢trtsnlt cantact . Grawth and dlveryWl¢atbn of our volunteer netwjoik - ¢rL11tI84nd traInI 25 new voluntrprs In 202SD6 . Fulty Implementlng ourEqultV4 Equ•lily, DIwrs1ty& Incluslon IEEDII artlon plan - lryrDvlni ourdlwtsl preséncè Iwbs te. wrnmtsnfc•tlon51 Ind back1Cl pro¢•ssei . So¢ur'w fi•w mL•klyear lundln8 pirtnershlpsaj current rna qnnts ¢ome lo an end - O•v•lopln8 •nd knplementlng succes51on plan5 forourCEO Ind Chllr rolei The truft•s' report wa5 apwoved by the ol TryRe•& •trVI M¢t
HOME-START ARUN. WORTHING & ADUR INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOME-START ARUN. WORThING & ADUR I re*rt to the trusteès on my eyamlnailon of the financial 5taternenls ol Home-siart Arun, Worthlng & Adur (the charity) for theyear ended 31 March 2025. R•sp)nsfbllftles and basls ol Trport As Ihe twstees of ihe ¢haTty land also it5 dIreCto for thè wrposes of corn$ lawl, you are rèspDn5ible for the prèparation of thè flnandal statements In accordance wlih the requlrements of thè Companies Act 2006. Having satl$fled myself that the financlal Statements of the charity ale not re(wlTed to be audlted under Part 16 of the Companles Aci 2CKJ6 and alè eligible for Independent eKaminatlDn, I report in respect of rny exarnlnation of the charity's IlnaTh¢lal statements carrled wt un¢Jer section 145 01 the Charrtles Act 2011. In ¢airyin8 Out my èxarninatlcn I have followed the Directions 8lvern bythe Charlty Cornmisslon undèr 5edlon 145lSllbl of the Charilies Aci 2011. Indwndent eMamln•r's it•t•m•nt I have completed my examlnation. I confirm that no mattews have come to my attentlon in connectlon wlth the examinatlon gwins me cause io 011e ihai in ary materlal respect.. accountin8 ordS were not kept in respea of the tharity as reqUIr bysèctlon 386 01 the Companles Act 2006. the Ilnancial 5taternents do not accord with those records,. or the flnan¢lal Siatements d¢) nol cornply with the accouniin8 iequlrements of secllon 396 of the CompanSes Aci 2006 other than any Tequiremenl that the fknlnclal statemenis gile a truè and fair vmv, whl¢h is riot a rnatter consldered as part of an independeni examination,. or the financlal aatements have n¢1 been wepared in accordance wlth thè rneihods and prlnciple5 of the Slatern•nt of Recommended Practlce for accountlng and reportln8 by charities applicable to charities pieparing their flnancial statements in accordance with the Flnancial Reportlne Standard applicable in the UK and Republlc ol Ireland IFAS 1021. I have no cott¢erns and have corne acr055 no oiher matter5 In connection w6th the examlnaiion ¢0 whlch attention should drawn In th15 report lfi order to enable a proper undersiandin8 of the flnanclal staiÈmtntS lo be reached. ad FCCA A James Todd & Co Llmlled Drayton House Drayton lane Chichester Wesi Sussex P020 2EW En8land
HOME-sfART ARUN, WORTHING & ADUR STATEMENT OF FINANCIAL AcfiviTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH2025 Unrestrlct Restrlcted funds 2025 Total Unre5trfrted IndS 2024 Restrlcted funds 2024 Totsl 2025 2025 2024 Mots$ Income Irom: Donations and le8a¢ie5 Other trading actlvttles InveStrnts 79,651 981 3.522 125,421 205,072 981 3,S22 71,088 2.459 1,304 179,300 250,388 2.459 Total Incomi 84,154 125,421 209,575 74,851 179,300 254,151 Expendlfyr• on: Raising lunds Charitable activbtles Oih*r expondrture 2,3CO 58,258 29,699 105,863 31,999 164,121 31,915 115,301 31,915 178,805 730 63,504 730 Totsl expendlture 60,558 135,562 196,120 64,234 147,216 211,450 Net Incvm•ll•xp•ndltur•l 23,596 110,141) 13,455 10,617 32,084 42,701 Transfers ween funds 1,991 11,9911 •t rno¥emont In fundi 23,596 110,1411 13,455 12,608 30,093 42,701 R•¢on¢lllatlon of funds,, Fund balafi¢es at l Awll 2024 127,111 55,944 183,055 114,503 25,851 140,354 Fund bal(el •t 31 March 2025 150,707 45,B03 196,510 127,111 55,944 183,055 The statement of fillancial actfvliles Indudes all 8alns and Iwses recoqnlsed In the year. All Income and expendkur• dèrive from contlnvinB activltles.
HOME-START ARUN, WORTHING & ADUR BALANCE SHEEr ASAT31 MARCH 2025 2025 2024 Nol Flxed mi•ts Tan8ible assets 14 702 937 Current •ssets Oebto Cash at bank and In hand 15 4,661 197,722 4,326 ia6,360 202,a83 16.5751 190,686 18.$681 Cr•dllorn: •mounts tslll duevAthln one yew 16 Net<urrent •sMIs 195.8C 182,118 TDt•l l•M Cll•nt Il•bllithJ 196.510 183,055 The fulldj olth• th•rfty Re5trlrted kncome funds Unrestricted fvnds 19 415,803 150,707 SS,944 127,111 196,510 183,OS5 The company ts entitled to the•x•mptlon from thè audh requliem•nt contalned In section 477 of the CornpaTrlw Art 2ts)6, for the year ended 31 March 2025, The d11erto acknowledge thelr responslbllltle5 lor comptylng wbth the re4ulrements ol the Comp•nles Act 2C¥)6 wlth résp•rt to accountln8 records ènd ihe preparatlon of fin•Trclal sta¢ements. The rnernbe have not requlred the company to obtaln an audll of It5 flnanclal st*ements for the y•ar In questlon In a¢coidanc• wlth sèctlDn 476. These flnanclal statements have been prepared In accordance wtth ithe provlslons appllcablèto ¢ompanles sublert to the small compaTrles reKim•. The flnanclal statements were approved bythe tNstees on .?. MrVJ Mewett Trust•• Company regi5tratlon nUmber07(7031 (England and Wales)
HOME-START ARUN, WORTHING & ADUR NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 A¢<ounilni pollcle$ Charlty Inlormallo Home-Start Arun, Worthln8 & Adur is a prS¥aie company lirnited ty guarantèe Incorporated In England and Wales. The reglsiered offlce is E2 Arundel Court, Park Bottom, Amndèl. West Sussex, BN18 OAA, England, 1.1 kcountI con¥MtIo The fln•Dcial 5tatemÈnt5 have been pPared In a¢¢ordance wfjth the charltV$ 8overnln8 documen¢ the Companles Act 20)6, FRS 102 "The Flnancial Reporting siandard appll¢able In the UK and Republic of Ireland. I"FRS 102.1 and ihe Charitie5 SORP "Accountin8 and Reportln8 Charliles: Statement of Recommended Praalce appllcable lo charltles prepafin8 their accounts in actordance with the Flnanclal Reportlng Standard appll¢able in the UK and Republk of Ireland IFRS 1021" leffectlve l January 20191. The chaflty Is a Publi¢ Beneflt Entity as deflned by FRS 102. The charity has takefi advantagè of the provlsion5 In the SORP lortharttles not to prepare a Statemeni ol Cash Fhws. The financlal statements are prepared In sterlin& whKh b5 ihe functlon41 curr•n(v of th• chirlty. Monetary amounts ITr Ihese financial statements are rounded lo the nearest £. The financial statements have bq•n prepared under the historlcal c05t conVtS0n, the prlnclpal accounlini pollciés adopted arè set out below. 1.2 Golnl conc•m At the time of approvin8 ihe financlal 5tal•rnents. the iwustees have a reasonable expectailon that ihe chaflly has adequate re50urces to tontinuè In operatlon41 existgnce for the loreseeable future. Thus the trusteès continue its adopt the 80in8 concern basls of accountln8 in prepariD8 the flnantlal statemenis, The iwstees acceo there Is Intreased uncènalnty, bul 8iven th• track retord of ihe or8anI5atioTh to provlde social Impaa io its beneficiaTl•s, they belleve that there are mat•Tlal uncértalnties aboui the Chority's abifity to tontinuè as a going concern. 1,3 Ch•rltabl• lunds Unrestricted funds are avollable for usè at the dL%cietlon of the trUee5 In lurtherance of thèlr charitable obi•cllve5. fte5trlcted fund5 are sublecr io Sp111¢ conditlons by donor5 or grantols as tc+ how they may be used. The purposes and uses of th• reSlvicted funds afe sei out in the notes to the financial statements. Deslgnated fuTrd5 sei a5rdè by the trustees out of unrestrlcted general fund5 for spectllc wipose$ or proleas. 1.4 Income Income is recognSged when the charlty 15 legally èntrtled to rt after any performance Condhlons have been rnet. thè mounts ¢an be measured reliably, and rt is probable thai Income wlll be recwved. Cash donations are reco8nised on receipt. othèr donatlons afè re¢ogTrised once thè charity has beèn notifSed of the donation. unless perfor[aTr[e i1111015 require deferral of ihe aTriouril. liicoiiie lax recoverable irb relation to donatlons leIved under Glft Aid ordeeds of covenant15 reco8nised at the time of thè donatlon. Le8acie5 are reco8nssed on receipt C+r otheIse il the Char has been notlfied of an irnpendin8 dlmrlbulion, the arnount 15 known, and receipt Is expecied. Ilthe arnount rs not known. the le8acy Is treated as a contlngent asset.
HOME-sfART ARUN, WORTHING & ADUR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED31 MARCH2025 Accountlng pollcles IContlnu•dl 1.5 EMpendltuv Empendilure is recognlsed once thère 15 a legal or Construttive OblallOn to trnnsfer economic beTrellt to a thlrd party, It is probable thai a tTansfer of economk nerrtS wlll be requlred In settlemeni, and the amounl of the obll8atlon can be rneasuied reltsbly. Expendlture is class5fSed by a¢tlvily. The cosis of each activity are made up of the total of direct costs and shared costs. including support costs invofved in undertakin8 each artivity. Dlrect COSts attributab lo a single activity are allocaed dlrertly to that artivity. Shared costs which COttibte to more than one activlty and support costs whlch are not attrityjtable io a single adivity are apportloned between those actlvltles OD a basb Con5tent with thè use of resources. Central staff costs are allocated on the ba555 of time spènt, and depreclation charges are allocated on the portlon of the asset s use. 1.6 T•nilble Ilxed Ms•ts Tangible flxed assets ale Initially measurqd at cost and subseqLMtly measured al c05t or valuation, net of depreclation aftd any lrnpalrment losse5. DÈprè¢lition is recoeni5ed so as to wrlle off the cosi or valuatlon of a55ets less thglr re51dual values over thelr useful I on the following bases; FIMtures and flttlrrfs 25% reduclni balanc• Ihe gain or 105$ arising on the disposal of an asset Is deterrnlned as thè dference between th• sale proceeds and ihe ¢arryin¥ value of th• asset, and Is recognised In the 51at•mènl of financlal activles, 1.7 Imp•lrn*ni of flx•d asseis At e4¢h reportlng end date. the charliy reviews Ihe carrylnq amounts of Its langlble asset5 to determine whethtr there is any indlcaiion that thosè assets have suffwed an Impairment loss. If any such indlcaiion exlsts, the Tqcoverablè arnount of the a55•t15 estlmated In order to determine the extent of the Impèlrrnent loss lif any). 1,8 C•th and tash •gul¥alents Cash and cash equivalents include cash in hand, deposits held at cill wlth banks, other shon.term liquld inveslrnents with orl8lnal maturttles of three months or le55, and bank overdrafts. Bank overdrafts are shown wlthln borrowlnB5 In cuiient liablliiles. 1.9 Fln•n¢lal InstNment5 The charity has eleaed to apply the pTovis¥)ns of Section 11 'Ba5ic Flnancial Instruments, and Sectlon 12 '01her Flnancial Insirurnents Issues, of FRS 102 to all of hs financial Instruments. Financlal Instruments are reco8ntsed In the charity's balance sheet when the ¢harily become5 party to thè contractual provisions of the i51uMen1. Finanelal assets and 15abililies are oftset, wr(h ihe net amoun15 presented In the financlal Sialements, wheTr there is legally enforceable right to set off the reco8ni5ed amounts and there 15 an Intention to settle on a net basis or io rea105e the a$5et and settle the Ilabllity 5imvltaneousty. 10.
HOME-START ARUN, WORTHING & ADUR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ountln8 po15clos IContlnu•dl 8askflnandul•ssets Baslc financial assets, whlch include debtors and cash and battk balances, are initlally measured at transaction price Including transaction costs and are sub5eryently carried at amonised cost using the effective Interest method unless the arrangernent con5tituies a financing iraTrsactlon, where the trans¥ction Is measured at the present value of the future receipts dlscounted at a market Tate of Interest. Flnancial assets classified as feceivable wiihln ono year are not amonlsed. BuskAlnondalllubllltlés Oasic flnancial Ilabilities, including CTeditOf5 and bank loan5 are Inltialty recognised li transaalon prlce unle55 the arrangement constltutes a financlng tran5actlon, where the debt instrument 15 mea5ufed at ihe present value of ihe future payments dlscounted ai a market ratè of irnterest. Finantlal liabllltle5 classifled a5 payable withln one year are not amortised. Debt instruments ar• subsequently Carrd ar arnort15ed c05t, uslng the Èffe(ti¥e interesi ra¢e method. Trade Credito are obli8alions to pay for eoods or services that have been acqulred In the ordlnary course of opwations Irom suppliers. Amounts payable are classified as cuirent jia'11t1eslI payrnent Is due wllhln one yeai or less. If not, they are pre5enled as non-curvent Ilabllitie5. Tradè credltoTr are rèto6ni5ed Inlli•lty at transactlon wlce and subsequent measured at amortisèd c05t usln8 the effectlve Inler•5t method. Derecoqnltlofi olfvon¢lalll¢bllth$ Flrnancial Ilablllties are derecognl$ed when the ¢haritV5 contrattull obligatlons extyre or are d15char8ed or Cancelled. 1.10 Ernployee b•n•flts The cost ol any unus•d holSd•y èntitlement 6$ recognlsed in th perlod In whl¢h the èmployeds service5 are recelved. Termlnaiion beneflls are recognlsèd Immediately as an expense when the ¢harity is demonslrably commltted to termlnate the emplLyment of an emplo or io provide ierminatlon ben•fi¢5. 1,11 R•ilrnrnent b•r*Nts Payments to deflned ¢ontrltrwJtlon r•tlrement benefil schemes are charyed a5 an expensè as they fall due. Crftl¢•l •ccounllni •stlmatss •ndlud8em?nts In the application of the charity's accounting policies, the trustees are requirèd to rnake judgements, estlmate5 and assumptions about the cairyin8 amount of a55ets and Ilabllrties that ire not rèadily apparent from other souices. The estimate5 •nd assoclaied assummlons are basèd on historical experience and other fador5 that are considerèd to be relevant. Artual results may dlwei from these estlmate5. The estimates and underIn$ assumptions are reviewed on an ongolng basis. Revislons to accounting estirnates a recoEntsod in thc period in ivliicli tho esliniate is reviJod ¥'il?ore tlio revlsioii Jffocts only ihat wriod, or iii thè peiiod of the rwi$ion and fuiure periods where the revision affect5 both current and future periods. 11
HOME-START ARUN, WORTHING & ADUR NOTESTO THE FINANCIAL STATEMENTS (CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 In¢om• Irom donaiions and I1¢15 Unr•strkted funds 2025 Restrlcted fundi 2025 Trt•l Unrestrlcted fund5 2024 AtrIrted lunds 2024 Total 2025 2014 Oonatlons and gifts Grants 77,166 2.485 8,547 116174 8S,713 119.359 51,088 20.000 37,900 141,400 88,988 161,4 79,651 125,421 205,072 71,088 179,300 250,388 Incom• Irorn other trndlni art111$ Unre5trlcted Unrestrtrt•d funds lunds 20Z5 2024 FuTrdrab5ing events 981 2,459 Incom? frorn In¥estrnents Unr¢strlrted funds 2025 Unrestrlcted fund9 2024 Interest re(eivable 3,522 1,304 Exp•ndlture on lunds Llnrestrfcted Restrlrted funds Toi•l Unre$trlded fund5 2024 Restrlrted funds 2024 Tatthl 2025 2025 2025 2024 Fufidrnlslne •nd publlclty oiher fijndralnc costs Staff ¢osis 5,005 24,694 s,5 26,994 9.714 22,201 9,714 22,201 2,300 2,300 29,699 31,999 31,915 31,915 12.
HOME-5fART ARUN, WORTHING & ADUR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED31 MARCH 2025 Exper{lurn on <h•rlt•bl• •¢tlvJtl•$ Charltsble acllvltlei 2025 charttabl• 2024 Dlrect cwts staff cost5 Depreclatlon and Imp•lrment Propeny costs Activities lincknding FACTI Coun$ellin Fami 8fOUP$ Vohjnteer costs 93,310 234 3,174 1,351 16,051 20.936 481 93,652 555 10,612 1,152 13,893 25,346 173 135,537 145,383 Sharn of support •nd 8mm•n¢• ¢Mts ls•• nots 81 Support Governance 19.135 9,449 23,787 9.635 164,121 178,805 Analys1$ by fund Unrestrlcted fuftds RerIcted funds 58,258 105,863 63,504 iJs,aoi 164,121 178,805 13
HOME-START ARUN, WORTHING & ADUR NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support cost5 Support costs fjo¥ern•Nc• ¢osts 2025 Support ¢ts fjo¥trn•nc• 2024 siaff costs AdminIstraie expenses Telephone and IT Training and rècruitmenl Travel and sutsbstence Website 7,57S 3,713 1.137 1.634 2.311 2,765 7,575 3,713 1,137 1,634 2,311 2,765 8,911 5,353 3,03Q 935 2.896 2,662 8,911 5.353 3,030 935 2.896 2,662 Independent examinatlon Le8al and professiona 1,506 7,943 983 8.652 983 7,943 8.652 19,135 9,449 28,584 23,787 9,635 33,422 Analysqd between Charllable actfvltlej 19,135 9.449 28,$84 23,787 9,635 33,422 P4et m04*ment In lunds 2015 The nel rnovement In fund5 51atod after char8ln8llcredttln81', Fee$ vable for the ind•pendent examination of the charity% Ilnancial 5taternenls Depr•clatKJn ol owned tanglble fed assets Los$ on disposal of tanllble fixed assèts 1,506 234 983 555 730 10 Trust••s None of ihe trustees lor any pernons connected wlth them) re(elved aDy remuneratlon or beneflis from the charity durlngthe year. li Employee5 The average monthly nurnber of empl¢)yees durln8 ihe yearwas: 2025 Number 2024 Number Charitable activities Mana8ement and admlnbtration Toial io 14-
HOME-START ARUN. WORTHING & ADUR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2025 li Employ Icontlnuedl Employment cthts 2025 2024 Wage5 2nd salarles Other pen5H)n cos15 123,920 3,959 120,841 3.923 127,879 124,764 In addition to the f68ure above, Ihere are afso wages Included wrthin Counselh'ng of E16,05112024- £1393) and Famllv Broups of É20,93612024.. £25,a461. Thls brir*g ihe total wa8e5 and 5alarles cost 10 £164,86612024: £164,0)31. There were no employees wh05• Innval rèmuneratlon was more Ihan £60,CQO. 12 otherexpendtture Unrnstrlct•d lunds 2025 Unrntrlcted funds 2024 Net loss on di5POs•1 of larrdlble liied assets 730 13 T•x•tlon The ¢hailty lsex•mM from taxatlon on its activi11•5 because all Its incorne Is applied for charltable purposes. 14 T•nilbl• flM•d assets Cost Al l Apill 2024 3,997 At JI March 2025 3,997 D•pre¢latlon •nd Impalrment At l Apiil 2024 Deprecialiijn <har8ed In the year 3,vfJl 234 At 31 March 2025 3,295 Carryln8 anwnt At 31 March 2025 702 At 31 March 2024 937 15-
HOME-START ARUN, WORTHING & ADUR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENOED31 MARCH2025 14 Tawble tId •s$ets {Continuedl 15 Debtor5 2025 2024 ATnounts f•llln8 du• wlthln oneye•r.' Other debtors Pcepayrnents and accrued Income 38 63 4,263 4,623 4,661 4,326 16 crsttl1S. •mounts f•llln8 due wlthln oneyear 2015 2024 Other taxatlL>n and soc1 securllv Trade credltors Other credito Acciuals and deferred Income 2,855 1,384 2,544 2,448 690 2,886 1,436 6.575 8,568 17 Retlr•ment ben•flt s¢hemes 2025 Oeflned contrlbutlon s¢hernes Charge to prolit or10ss k) re5P•Ct of defined tontribution xheme5 3.959 3.923 The charrty operate5 a deflned contri1tIOfi penslon scheme for all qualrfyln8 ernployees. The asse15 01 the scherne are hekl 5eparatety fmm those of the charity Mi an IndependnlFy adminlqeied fund. IB Unre51rlrt•d funds The unrestricted funds of the charlty comprlse the unexpended balancÈ5 of donations and 8rants whlch are not subjecl to spe¢rfi¢condlilons by don0 and 8r3ntor5 as to how ihey may be used. These Includ+ designated funds whlch have been set aside out of unre5tllded fund5 by the trustees for spe¢lfic Pufposes, At l Avrll 2024 Incomlns resources •50urces •Mpended Tr•n$r$ At 31 March 2025 General fund5 127,111 84,154 lfyJ.558) 150,707 .16-
HOME-START ARUN. WORTHING & ADUR N¢yfES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDEO 31 MARCH2025 18 Unresttht•d fuTrds IContlnu•dl Pr•vk>us year: At l JprN 2023 Incamln resOUrt•s Resources expended nsfers At 31 M•rch 2024 General fund5 114,503 74,851 164,2341 1,991 127,111 The trvstees have reviewed the ¢harity's needs for resee5 last year In Ilne with guldance tssued by the Charhy Commisslon and conslder 51 pwdent that designated reseNes shouw be Sufficient to covei: We alrr to hold flve month5 runnln8 Costs in order io negate any problerns wbth ta5h flow due to late payments o18rant5 etc. to ensure there will be no Interruptions to ihe service provlded io the famllies. If funds become wallable we will increase the De5igThated Fund accordln8ty. All necessary expeTrs for ihe closure of the scherne In the event that thls proves fie$$4ry- to include staff redundaTrcie5, OUtstsndln8 fent on the offlce accommodatlon and other associated closure costs. The ttUStees believe that reserves should be at least at thls level to ensure ihe charlty can run eff Iclently and rnèei the ne5 of ihe beneflclaries. Trustees monltor the level of unrestricted serveS at each Manaoement Board rneetiDg. The Deslgnated Funds are wholty represented lry the CharhV5 cash reserves. 17.
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HOME-START ARUN, WORTHING & ADUR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR TNE YEAR ENDED 31 MARCH2025 20 AA•lysls of n•t 4S5ets b•twèerb funds Unr•strfcted funds Restrkt•d funds 2025 Totsl 2025 2025 At 31 March 2025,. Tanglble a55ets Cvrrent asselsllliabllhle51 702 150.C¥JS 702 195,808 45.803 150.707 45,803 196,510 Unrestrlrted funds 2024 Restrlct•d lunds 2024 Total 2024 At 31 Marth 2024: TaTrglble assets Current a55elsllllabi1rt68$1 937 126,174 937 182,118 55,944 127,111 55.944 183,055 21 R•ltted party ir•nsKtlons There were no dlsclosable related party transacllons durin8 Ihe year12024 . none). 19-