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2023-03-31-accounts

Because childhood can’t wait

ANNUAL REPORT & UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2023 Home-Start CHAMS, The Orchard, 1-2 Gleneagles Court, Brighton Road, Crawley, West Sussex, RH10 6AD www.homestartchams.org.uk 01293 416327

Company Registration Number: 06986358 Charity Registration Number: 1132506

HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

CONTENTS

Contents

Page 3 Trustees Report Page 13 Statement of Financial Activities Page 14 Balance Sheet Page 15 Statement of Cash Flows Page 16 Notes to the Financial Statements Page 27 Independent Examiner’s Report

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HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

The trustees present their report on the affairs of the company, together with the financial statements, for the year ended 31 March 2023.

The annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

The company is limited by guarantee and does not have share capital. The liability of the members is limited to £1 each. At 31 March 2023 there were 45 members.

TRUSTEES

Simon Berkeley Chair Patricia Finnimore Deputy Chair Simon Torn Treasurer Rachel Rodbourne Trustee Sumant Gupta Trustee Patrick Brady Trustee Carole Evans Trustee Kayla Kerr Trustee Nicholas Meinertzhagen Appointed 6[th] March 2023

The trustees of the charity are its directors for the purposes of company law and throughout this report are collectively referred to as the trustees.

REGISTERED OFFICE

BANKERS

The Orchard, 1-2 Gleneagles Court, Brighton Road, Crawley, West Sussex, RH10 6AD CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

INDEPENDENT EXAMINER GMBC LLP

Chartered Tax Advisers and Accountants Marine House 151 Western Road Haywards Heath West Sussex RH16 3LH

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HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

CHAIR OF TRUSTEES’ INTRODUCTION

We have had a really good year this year, all things considered. We have continued our steady growth that began last year, both in terms of numbers and in the quality of the support we provide – as shown in the feedback we get from families.

Our team is now well established, following quite a lot of growth and change last year, and is learning to take advantage of the creative aptitude and wide range of talents among both management and staff. We have founded new groups and adapted current ones to suit families’ needs. We have moved groups to new, more suitable facilities. Our home visiting is now fully back to strength and achieving great results. And we have launched major new services for refugee families staying in hotels, where our help is particularly valuable.

We are seeing a continued increase in demand, at a higher rate than we’ve seen before. We’ve managed to recruit and train a cohort of new volunteers, and these are quickly being matched to try and meet the demand. This growth is, inevitably, putting pressure on the service, and we are reviewing that.

On the Trustee Board we have welcomed a new member in Nick Meinertzhagen, and Pat Finnimore has kindly taken on the Deputy Chair role.

Our finances are in good shape. We’ve secured a significant boost to funding our core costs with a 3-year commitment from the National Lottery, and our fundraising team has also secured funds from a number of new sources. This is allowing us to review our service structure and offer and will give us confidence to consider further expansion this year.

Above all, the evidence of the hard work, strength, adaptability and creativity of the whole organisation – management, staff and volunteers – is showing really clearly in the fantastic feedback we’ve been getting from the families. On behalf of all the Trustees, we are very pleased with the progress this year, and we look forward to a successful year ahead.

Simon Berkeley Chair of Trustees.

OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT

The principal objects of the charity, as set out in the governing document are:

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HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

The Trustees have considered the Charity Commission’s guidance on public benefit when reviewing our aims and objectives and in planning future activities. The charity’s main activities are set out below and are undertaken to further our charitable purposes for the public benefit. All of our services are free at the point of access.

Charitable Activities

- - One to one support for families

Our one-to-one outreach service provides tailored help to each family. Support is adaptable to meet the individual needs of the family. Usually, we meet the family at their own home – where they feel most comfortable - and start our work there. We may then accompany them on walk and talks, to visit a park or one of our groups – or we can communicate via video link and telephone.

One to one support empowers parents to develop their parenting skills, build selfconfidence and relieve anxiety. This is accomplished through non-judgmental, compassionate, confidential help provided by trained and supervised volunteers who are linked to one or two families and offer weekly support for 2-3 hours to focus on previously agreed outcomes. Volunteers work alongside families, helping them to change their lives for the better. Families can be faced with many different challenges such as low income and debt; inadequate housing/ homelessness; poor parenting experience; mental health issues; family breakdown; domestic violence; substance abuse and physical disabilities. These can be compounded when English is their additional language. Often these families need long-term emotional and/or practical support to enable them to build confidence, become better parents and fulfil their full potential.

“If it wasn’t for my volunteer I would be in a much darker place right now and probably not even be able to get out of the door. She was just so kind, she never judged me or spoke down to me – she helped me believe that I am a good Mum.”

“I never had any break from the kids and being a dad. Now things are more manageable and I don’t feel so alone. Just knowing there’s someone there to help support me has made all the difference.”

“Coming home with him (baby) on my own was a big step, I was really scared. My volunteer helped me to get out and about, she came with me to the Home Start group and helped me make friends with the other Mums. She literally held my hand so I didn’t feel so anxious going into a group. I can’t believe how far I have come.”

Group work

Our family group offer has developed this year to include 8 groups in total.

1. New Parents Connect

These groups offer a relaxed, calm atmosphere where parents and their babies (up to 18 months) can socialize and play together and have access to the expertise of our Early Years trained workers. We run 2 groups in Crawley based at the Bewbush Hub and one in Horsham at the Salvation Army Hall.

“Home-Start has given me and my son a safe, comfortable, and friendly 2environment to play.”

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HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

“Home-Start has increased my confidence in being a mum and my baby seems a lot more confident in herself now. Sometimes toys can be expensive and baby groups expensive too, but Home-Start is a safe and affordable space that has so much for babies to enjoy. Home-Start has also taught me different methods to play with my baby and we have learnt a lot of new songs to sing at home! It’s amazing”!

2. Toddle On

This group is for parents with slightly older children in Crawley (18 months to 3 years). It is very popular, so in order to maintain our calmer atmosphere we are providing 2 smaller groups at the Broadfield Hub. Those that attended New Parents Connect are able to move seamlessly to this group when their little ones reach 18 months old if that is appropriate.

“After few sessions I realized that my little one starts to copy our movements from those songs. My daughter starts more socializing and see people round, not only myself and our family at home. It’s like fresh air for me, there you can speak with A. or another volunteer about everything, about mum's routines and all parents worries. I call them our support shoulders. Before attending group, my daughter been shy and didn't talk much, she didn't see too many people. And now I can say that she has a great achievement in her development. She like to play with all new toys, she starts to understand how to share the toys and play together with other little kids. I want to say massive thank you to the Home - Start groups from all our family.”

3. Twiglets

Our specialist groups for multiple birth families continue to meet in Crawley and Horsham. The Crawley group has moved to the Broadfield Hub where two smaller groups now run. These groups are more intimate, so families feel very comfortable and relaxed when attending.

“Coming to Twiglets offers a friendly welcoming warm safe space for me and the boys. It isn’t the same when attending other groups. Those there don’t understand how it is to be a parent of twins”.

“Without Home-Start CHAMS we would have felt quite isolated when we first moved here. Not have had opportunities for informal conversations about developmental concerns with regard to the twins with staff/volunteers who will have seen/experienced it all before and can provide reassurance/information as appropriate.”

4. Baby Massage

A new initiative this year, baby massage is a 5-week programme in which parents learn to gently massage their baby. This encourages bonding and relaxation in a very small group.

“Baby massage has helped us connect more together, to find methods to remain calmer and helped with sleep.”

“I have made a big jump when responding to my baby if he is unsettled – I used to get really frustrated. I now know if I remain calm he will also, as he feeds off my vibe.”

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HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

5. Play and Connect

Set up this year, this is a group for refugees with young children who are staying in local hotels. It f ocuses on providing good quality play activities to aid the children’s development, which we know has been compromised by their trauma and current living conditions, and offers the opportunity for peer-to-peer support based on the Home-Start ethos of non-judgmental acceptance and empowerment.

“I love the kindness of each one of the staff since they treat us with respect, love, and a lot of empathy. It is a space where children can play according to their abilities and where they can eat once a week in a healthy and delicious way. My son enjoys eating fruit that he can only eat in Play & Connect. I love to see my happy son with you. Thanks for everything you do for us.”

“Food is different from the hotel – very good, hotel – very bad. I like the atmosphere and treatment, it is better than the hotel. Here you don’t understand the language and you translate for us. My son is relaxed and feels calm (when he is here)”

Practical Help/ Resources and emergency help

Practical help is invaluable and life-changing for many of our families. We work closely with voluntary organisations where we can source practical equipment and if we are donated items which we are unable to utilize we will take them there. We source emergency food and utilities when needed and we were also again able to pack and deliver Christmas hampers enabled by community donations.

Quote from mother of twin boys

“I took the boys out alone with the pram you organised for me. Anxiety was mental, but I did it. Thank you so much” xx

Slow cooker donation

Mum said “It’s really great, Dad has started helping with the meals since we’ve had the slow cooker. He comes home at lunch time and gets it ready and puts it on, the kids came home from school and have a hot healthy dinner nearly every day now (4 boys). Actually its cheaper too and they’re eating loads more vegetables without even realising it!”

Volunteer Training

Volunteers are the life blood of our organization – essential to the support we offer families.

58 volunteers were active supporting families during the year, as well as a few taking a well-deserved rest. 39 supported at least one family with home visiting and 19 volunteered at a group. We recruited and trained 9 new home visiting volunteers on the Preparation Course and 10 group volunteers were trained separately on a shorter course for their roles in group. We have worked hard to attract and retain these precious people and offer interesting training.

“Please can you pass on my thanks to all who organised todays excellent DV study session. It was extremely interesting albeit a hard-hitting subject, also thought provoking and my knowledge has been enhanced, it was good to hear others’ perspectives”.

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HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

“ I was considering ending my Homestart volunteering as I’ve been at it for so long – but I have loved this last match and decided that it is too satisfying and helps keep me young - and that I’m not going to stop yet !“

ACHIEVEMENTS AND PERFORMANCE

In 2022/23 we worked with 262 families and supported 413 children with our team of 58 volunteers, supported by 11 p/t staff members. Referrals have continued to increase - by 14% over the previous year.

Referral Reasons No
Referrals		 % of
Families
with the
reason
Managing Child's Behaviour, Listening to Children And Respecting Their
Rights		 49 21%
Being Involved In The Child(ren)'s Development/early Learning And
Socialisation		 153 66%
Coping With Own Physical Health 34 15%
Coping With Own Mental Health 98 42%
Coping With Loneliness And Social Isolation 173 75%
Parent's Confidence Self-esteem 52 23%
Coping With Child's Physical Health 26 11%
Coping With Child's Mental Health 29 13%
Managing The Household Budget 30 13%
The Day-to-day Running Of The House 57 25%
Stress Caused By Conflict In The Family 57 25%
Coping With Extra Work Caused By Multiple Birth/children Under 5 44 19%
Access To Other Services 125 54%
Child’s Social Confidence 21 9%
Parents Own Learning Needs 11 5%

The top issues given by families for needing help were:

Impact

80% of our supported families reported an increased capacity to cope across the 4 areas of parenting skills, parental wellbeing, children’s wellbeing and family management. This increased to 100% for those receiving our one-to-one support.

The greatest increase in coping capacity (with improvement scores of 25%) was around parental self-esteem, isolation, being involved in children development and use of services; closely followed by parental mental health, managing children's behaviour and enabling children’s socialisation (18-23%)

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HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

David’s story (names have been changed)

Dad was a lone parent caring for two very young children. The children were very small, and he was exhausted as he had no respite from looking after them. As a consequence, he felt depressed and very anxious.

Both children were missing out on socialisation opportunities because they had no friends locally and depended on public transport. There were also some issues around speech and language development.

The volunteer offered emotional support to dad and helped him to organise his finances, gave him some respite by looking after the children for short periods, identified strategies for managing two young children and meeting their developmental needs, and then helped to find a nursery for C1.

The volunteer also helped them to go to the park, take trips to the library and attend a local play and stay session. She gave tips to dad on developing the children’s speech and language through sharing books and encouraging the give and take of conversation. She also helped the children learn how to make friends with other children.

Dad has gained confidence in adapting his parenting skills to his children’s developing needs and he is feeling more positive. The children’s speech has improved, C1 is settled in nursery and C2 starts nursery soon with two-year funding.

Dad said - “Because T. takes C1 out it means I can spend some time playing with just C2. Before she never had any time just her and me, C1 always gets jealous and wiggles in between us, it’s made such a difference. C1 had me all to herself for the first year and this way C2 gets a little bit of one-on-one time too, it’s a bit of peace in my week that helps me to get through.”

The co-ordinator said - “ This has been an amazing family to support, Dad was forever focused on his children and doing the best he could for them. The support given by the volunteer helped Dad to be mindful of his own mental health, and to improve his selfesteem and recognise what a great job he is doing. The volunteer helped by broadening the experiences of the two little ones, to meet new people and for the youngest, to have their first experience of a toddler group.”

STRUCTURE, GOVERNANCE AND MANAGEMENT

Home-Start Crawley, Horsham and Mid Sussex is a registered charity in England and Wales (1132506) and a company limited by guarantee registered in England (06986358).

The charity’s governing documents are its Memorandum and Articles of Association.

The Scheme is a signatory to the National Home-Start Agreement and is committed to its Standards of Practice. The Scheme Policies and Practices set out a clear organisational structure detailing lines of authority and control responsibilities in key areas such as Safeguarding children, volunteer recruitment and training, staff matters and financial administration.

The Home-Start Agreement also provides for regular monitoring and evaluation of the Scheme's performance against defined standards.

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HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

Recruitment of trustees

The Governing Documents require a minimum of 4 and no more than 12 trustees and recruitment decisions are based upon needs identified by a skills audit process. Trustees consider the best methods of attracting a diverse range of candidates with the skills the charity needs and any applicants complete a recruitment process including the provision of referees and DBS checks.

The training requirement for trustees is clarified at board meetings. All new trustees undergo an induction to brief them on their legal obligations under charity and company law; the Charity Commission guidance on public benefit; and the board of directors’ decision-making process. Trustees are encouraged to attend appropriate external training events where these facilitate the undertaking of their role.

The Trustees may at any time co-opt any person duly qualified to be appointed as a Trustee to fill a vacancy in their number or as an additional Trustee, but a co-opted Trustee holds office only until the next AGM at which they must be formally appointed.

FINANCIAL REVIEW AND RESERVES POLICY

The charity’s income for the year was £234,634 of which £135,980 was restricted income. The charity’s expenditure for the year was £191,970 of which £104,545 was restricted expenditure.

To comply with FRS 102 the charity has included its share of the Growth Plan pension liability in the financial statements. At 31 March 2023 a liability of £5,455 has been recognised. Further details are set out in note 13 to the financial statements.

Reserves Policy

The Home-Start CHAMS trustees have reviewed the charity’s needs for reserves in line with the guidance issued by the Charity Commission which states:

“ There is no single level, or even a range of, reserves that is right for all charities. Any target set by trustees for the level of reserves to be held should reflect the particular circumstances of the individual charity.”

“The charity’s target level of reserves can be expressed as a target figure or a target range and should be informed by:

its forecasts for levels of income for the current and future years, taking into account the reliability of each source of income and the prospects for developing new income sources

• its forecasts for expenditure for the current and future years on the basis of planned activity

• its analysis of any future needs, opportunities, commitments or risks, where future income alone is likely to fall short of the amount of the anticipated costs

• its assessment, on the best evidence reasonably available, of the likelihood of a shortfall arising which means that reserves are necessary, and the potential consequences for the charity of not being able to make up the shortfall

As a result of this the trustees have a policy to ensure that the scheme holds sufficient reserves to:

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HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

And

This is a base line figure to ensure, as far as possible, the ongoing sustainability and uninterrupted support for local families in a climate of increasing economic uncertainty. Currently- due to prudent management and proactive fundraising- we are in the fortunate position of holding these reserves.

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 will monitor the level of unrestricted reserves at each Management Board meeting.

The Treasurer will update the costings annually before commencement of the financial year (1st April) and report the reserves target to the next Management Board meeting.

The balance on unrestricted funds at the year-end was £205,787 of which £135,000 has been designated to meet the charity’s reserves policy. At the year-end £34,667 was held in restricted funds.

RISK ASSESSMENT

The Trustees review financial and other risks when appropriate and have established systems to mitigate the risks arising.

TAXATION STATUS

In the opinion of the Trustees the activities of the company are within the exemptions available to charities.

FUNDING

The Trustees are committed to the successful continuation of the Scheme and recognize the importance of ensuring the ongoing diversity of funding streams. A sustained focus on fundraising has generated sufficient income to continue running and expanding our family support service and to not only maintain a prudent level of financial reserves but also security and the opportunity to explore further development.

The Scheme is grateful to all the individuals and organizations that have supported our fund-raising activities and events and have made grants and donations to support our work, details of which can be found in note 5.

GOING CONCERN

These financial statements have been prepared on a going concern basis as the trustees believe no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for the 12 months following the authorisation of these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

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HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees (who are also the directors of the company for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This trustees’ report has been prepared taking the exemptions made available to small companies by the Company Act 2006.

Approved by the Board and signed on its behalf by:

Simon Berkeley – Chair Date: 10 Aug 2023

Simon Torn - Treasurer Date: 10 Aug 2023

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HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

Home-Start Crawley, Horsham and Mid-Sussex Statement of Financial Activities including the income and expenditure account for the Year Ended 31 March 2023

Note
Income from:
Donations and legacies
Grants and Donations
5
Activities for generating funds
Fund-raising Events
Investment Income
Interest received
Total incoming resources in the year
Expenditure on:
Charitable activities
6
Raising funds
8
Other
9
Total resources expended
Net income / (expenditure) for the year
Reserves brought forward at 1 April
Transfers between funds
Reserves carried forward at 31 March		 General
Fund
£
95,174
912
2,568		 Restricted
Designated
Funds
Funds
£
£
135,980
-
-
-
-
-		 2023
2022
Total
Total
£
£
231,154
161,073
912
2,907
2,568
434
98,654 135,980
-		 234,634
164,414
69,634
7,938
9,853		 86,183
-
2,714
-
15,648
-		 155,817
137,497
10,652
11,042
25,501
22,650
87,425 104,545
-		 191,970
171,189
11,229 31,435
-		 42,664
(6,775)
59,558
-		 3,232
135,000
-
-		 197,790
204,565
-
-
70,787 34,667
135,000		 240,454
197,790

Home-Start Crawley, Horsham and Mid-Sussex have not acquired or discontinued any fundamental activity during the above two financial years.

The Charity has no recognised gains and losses other than those included in the above Statement of Financial Activities.

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HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

Home-Start Crawley, Horsham and Mid-Sussex (Company registration number: 06986358) Balance Sheet 31 March 2023

Note
Fixed Assets
Tangible Fixed Assets
10
Current Assets
Prepayments and other debtor
11
Cash at bank and in hand
Creditors: Amounts falling due within one year
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABLITIES
Pension Liability
13
NET ASSETS
Funds
Unrestricted Funds
15
Designated Funds
15
Restricted Funds
15		 2023
£
1,867
3,328
259,882		 2022
£
3,186
2,345
227,268
263,210
(19,168)		 229,613
(27,815)
244,042
245,909
(5,455)
240,454
70,787
135,000
34,667

240,454		 201,798
204,984
(7,194)
197,790
59,558
135,000
3,232
197,790

For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies and no member has requested an audit.

Trustees' responsibilities:

These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

These financial statements were approved by the board of trustees and authorised for issue on 10 August 2023.

Signed on behalf of the Board of Trustees

Simon Berkeley Simon Torn Chair of Trustees Treasurer

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HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

Home-Start Crawley, Horsham and Mid Sussex Statement of Cash Flows for the year ended 31 March 2023

Reconciliation of net expenditure for the year to
net cash flow from operating activities
Net income / (expenditure) for the year
Adjustment for:
Depreciation
Interest receivable
(Increase) in debtors
(Decrease) / increase in creditors
(Decrease) in pension liability

Net cash flow from operating activities
Cash flow from investing activities
Investment income
Purchase of tangible fixed assets
Net Cash Flow for investing activities
Reconciliation of net cash flow to movement in net funds
Net increase in cash and cash equivalents during the year
Cash and cash equivalents at 01 April
Cash and cash equivalents at 31 March		 2023
£
42,664
2,179
(2,568)
(983)
(8,647)
(1,739)
30,906
2,568
(860)
1,708
32,614
227,268
259,882		 2022
£
(6,775)
2,072
(434)
(2,096)
26,649
(3,084)
16,332
434
-
434
16,766
210,502
227,268

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HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

Home-Start Crawley, Horsham and Mid Sussex Notes to the Financial Statements 31 March 2023

1. Principal Accounting Policies

The principal accounting policies adopted in the preparation of the financial statements are as follows:

The financial statements are prepared in Sterling (£) and figures have been rounded to the nearest pound.

b) All income is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

For donations to be recognised the charity will have been notified on the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of that charity and it is probable that they will be fulfilled.

Where income is received in relation to future periods it is included in the accounts as deferred income.

Grants are allocated to the unrestricted funds unless there is a specific restriction placed on the grant by the donor and are carried forward to future periods if the provision of service spans the financial year.

d) Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliability. All expenditure is accounted for on an accruals basis and has been classified in the headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. It is categorised under the following headings:

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HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

Home-Start Crawley, Horsham and Mid Sussex Notes to the Financial Statements (continued) 31 March 2023

f) The company is a registered charity, carrying out charitable purposes, and all its income and gains fall within the exemptions from taxation available to charities.

g) Tangible fixed assets are stated at cost less accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Computer equipment 25% on a straight-line basis Office furniture 20% on a straight-line basis

h) Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

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

.

j) Funds held by the charity are:

General funds – these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.

Designated funds – these are funds designated to support the reserves policy of the Charity.

Restricted funds – these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

k) A certain amount of time is expended on the charity’s activities, which is donated free of charge. It is not possible to quantify the value of time given and accordingly it is neither recorded as donated income nor as an expense in the financial statements. This is in line with the SORP (FRS 102) and further details are given in the Trustees’ Annual Report.

l) When employees have rendered service to the charity, short term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The company participates in a multi-employer pension plan. The charities share of the underlying assets and liabilities of The Pension Trust’s Growth Plan (the Plan) can be measured reliability and therefore the scheme is accounted for as a defined benefit scheme. A liability for the charity’s obligations under the Plan is recognised as the cost of the defined benefit plan during the period. Pension plan assets are measured at fair value and the defined benefit obligation is measurers on an actuarial basis using the projected unit method. Actuarial valuations are obtained at least triennially and are updated at each balance sheet date.

m) These financial statements have been prepared on a going concern basis as the trustees believe no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for the 12 months following the authorisation of these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

17

HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

Home-Start Crawley, Horsham and Mid Sussex Notes to the Financial Statements (continued) 31 March 2023

2. Employee Information

The average number of persons employed by the charity during the year was:

Staff numbers
Employee costs comprise:
Wages and salaries
Social security costs
Other pension costs		 2023
No.
11		 2022
No.
10
2023
£
137,517
8,229
5,601		 2022
£
123,109
7,116
2,950
151,347 133,259

No employee received total remuneration greater than £60,000 (2022: nil).

3. Remuneration of Key management personnel

Wages and salaries
Social security		 2023
2022
£
£
52,889
52,467
3,059
3,035
55,948
55,502

The charity considers its key management personnel to comprise of:

4. Trustees' and Independent Examiner's Remuneration

No Trustee was paid any remuneration during the year or reimbursed any expenses during the year (2022: £nil).

2023 2022
£ £
Independent Examiner’s remuneration for:
Performing an independent examination 784 720

18

HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

Home-Start Crawley, Horsham and Mid Sussex Notes to the Financial Statements (continued) 31 March 2023

5.
Grants and Donations
Restricted Funds
Horsham DC
Crawley BC
Children in Need
Sussex Foundation
Lindsay Foundation
The National Lottery Community Fund (RC
London and SE Region)
Pears R&R Fund HSUK
Home-Start UK (Empowering Women project)
Haskins
North Horsham PC
General Funds
Brook Trust
Co-op Community Fund
Longley Trust
Sandra Charitable Trust
Grand Duo Charitable Trust
Bletchingley Golf Club
Rentokil
Jane Sandell
Cumnor House
FBC
Plastic Letters
The Three Oak Trust
The Friarsgate Trust
John Lewis
Waitrose
Rotary Club Caterham
Carfax Lodges
Ernest Kleinwort
Albert Hunt Trust
Garfield Western
DFS
The Ince Group
The Alfred Trust
Warm Spaces HSUK
Masonic Charitable Foundation
Sussex Masonic Charitable Foundation
Police Property Act Fund
Other		 2023
2022
£
£
10,000
10,000
17,000
18,083
40,272
25,891
9,968
5,000
4,500
4,500
37,920
-
-
3,906
5,000
-
10,220
-
1,100
1,100
135,980
68,480
2,000
-
-
1,469
2,000
2,000
3,000
-
4,000
4,000
-
3,095
884
-
645
-
-
25,000
-
800
-
1,000
5,000
5,000
1,500
-
500
-
2,485
-
500
-
789
-
20,284
30,000
4,000
3,000
20,000
-
-
530
3,500
-
-
1,500
1,000
-
5,000
5,000
600
-
500
-
16,987
10,199
95,174
92,593

19

HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

Home-Start Crawley, Horsham and Mid Sussex Notes to the Financial Statements (continued) 31 March 2023

6. Charitable Activities

Staff Costs
Staff Travel
Volunteer Expenses
Volunteer & Staff Training
Family Group Premises Hire and Outings
Governance Costs
7		 General Restricted
2023
2022
Fund
Fund
Total
Total
£
£
£
£
63,596
77,066 140,662 123,262
1,350
1,924
3,274
2,071
584
2,356
2,940
2,365
64
371
435
694
3,743
3,966
7,709
8,322
297
500
797
783
69,634
86,183 155,817 137,497

7. Governance Costs

Governance Costs
Accountancy Fees
Other		 General
Restricted
2023
2022
Fund
Fund
Total
Total
£
£
£
£
284
500
784
720
13
-
13
63
297
500
797
783

8. Raising Funds

Raising Funds
Staff Costs
Advertising and PR
Entry Fees
Other fundraising costs		 General Restricted
2023
2022
Fund
Fund
Total
Total
£
£
£
£
7,971
2,714
10,685
9,913
-
-
-
-
-
-
-
-
(33)
-
(33)
1,129
7,938
2,714
10,652
11,042

9. Other

Other
Office costs and rent
Depreciation
Recruitment & Publicity		 General
Restricted
2023
2022
Fund
Fund
Total
Total
£
£
£
£
7,248
15,445
22,693
20,140
2,179
-
2,179
2,072
426
203
629
438
9,853
15,648
25,501
22,650

20

HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

Home-Start Crawley, Horsham and Mid Sussex Notes to the Financial Statements (continued) 31 March 2023

10. Fixed Assets

COST
At 1 April 2022
Additions
At 31 March 2023
DEPRECIATION
At 1 April 2022
Charge for the year
At 31 March 2023
Net Book Value at 31 March 2023
Net Book Value at 31 March 2022		 Office
Furniture
and
Equipment
£
7,085
-		 Computer
Equipment
£
24,120
860		 Total
£

31,205
860
32,065
28,019
2,179
30,198
1,867
3,186
7,085 24,980
6,890
78		 21,129
2,101
6,968 23,230
117 1,750
195 2,991

11. Debtors

Trade debtors
Prepayments
Creditors
Trade creditors
Accruals
Deferred income
Other creditors		 2023
2022
Total
Total
£
£
-
-
3,328
2,345
3,328
2,345
2023
2022
Total
Total
£
£
18,418
27,115
750
700
-
-
-
-
19,168
27,815

12. Creditors

21

HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

Home-Start Crawley, Horsham and Mid Sussex Notes to the Financial Statements (continued) 31 March 2022

13. Pensions

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge includes contributions payable by the charity to the fund of £7,340 (2022: £6,034).

Growth Plan

The charity participates in The Pensions Trust’s Growth Plan (the Plan). The Plan is funded and is not contracted-out of the State scheme. The Plan is a multi-employer pension plan.

Contributions paid into the Plan up to and including September 2001 were converted to defined amounts of pension payable from Normal Retirement Date. From October 2001 contributions were invested in personal funds which have a capital guarantee and which are converted to pension on retirement, either within the Plan or by the purchase of an annuity.

The rules of the Plan allow for the declaration of bonuses and/or investment credits if this is within the financial capacity of the Plan assessed on a prudent basis. Bonuses/investment credits are not guaranteed and are declared at the discretion of the Plan’s Trustee.

The Trustee commissions an actuarial valuation of the Plan every three years. The purpose of the actuarial valuation is to determine the funding position of the Plan by comparing the assets with the past service liabilities as at the valuation date. Asset values are calculated by reference to market levels. Accrued past service liabilities are valued by discounting expected future benefit payments using a discount rate calculated by reference to the expected future investment returns.

The rules of the Plan give the Trustee the power to require employers to pay additional contributions in order to ensure that the statutory funding objective under the Pensions Act 2004 is met. The statutory funding objective is that a pension scheme should have sufficient assets to meet its past service liabilities, known as Technical Provisions.

If the actuarial valuation reveals a deficit, the Trustee will agree a recovery plan to eliminate the deficit over a specified period of time either by way of additional contributions from employers, investment returns or a combination of these.

The rules of the Plan state that the proportion of obligatory contributions to be borne by the member and the member’s employer shall be determined by agreement between them. Such agreement shall require the employer to pay part of such contributions and may provide that the employer shall pay the whole of them.

The charity paid contributions at the rate of 6% during the accounting period. Members paid contributions at the rate of 6% during the accounting period.

As at the balance sheet date there were 8 active members of the Plan employed by the charity. The charity continues to offer membership of the Plan to its employees.

It is not possible in the normal course of events to identify on a reasonable and consistent basis the share of underlying assets and liabilities belonging to individual participating employers. The Plan is a multi-employer scheme, where the assets are co-mingled for investment purposes, and benefits are paid out of the Plan’s total assets. Accordingly, due to the nature of the Plan, the accounting charge for the period under FRS102 represents the employer contribution payable.

22

HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

Home-Start Crawley, Horsham and Mid Sussex Notes to the Financial Statements (continued)

31 March 2022

13. Pensions (continued)

If an actuarial valuation reveals a shortfall of assets compared to liabilities, the Trustee must prepare a recovery plan setting out the steps to be taken to make up the shortfall.

The Pensions Regulator has the power under Part 3 of the Pensions Act 2004 to issue scheme funding directions where it believes that the actuarial valuation assumptions and/or recovery plan are inappropriate. For example, the Regulator could require that the Trustee strengthens the actuarial assumptions (which would increase the Plan liabilities and hence impact on the recovery plan) or impose a schedule of contributions on the Plan (which would effectively amend the terms of the recovery plan).

Following a change in legislation in September 2005 there is a potential debt on the employer that could be levied by the Trustee of the Plan and The Pensions Act 2011 has more recently altered the definition of Series 3 of the Growth Plan so that a liability arises to employers from membership of any Series except Series 4. The debt is due in the event of the employer ceasing to participate in the Plan or the Plan winding up.

The debt for the Plan as a whole is calculated by comparing the liabilities for the Plan (calculated on a buy-out basis i.e. the cost of securing benefits by purchasing annuity policies from an insurer, plus an allowance for expenses) with the assets of the Plan. If the liabilities exceed assets there is a buyout debt.

The leaving employer’s share of the buy-out debt is the proportion of the Plan’s liability attributable to employment with the leaving employer compared to the total amount of the Plan’s liabilities (relating to employment with all the currently participating employers). The leaving employer’s debt therefore includes a share of any ‘orphan’ liabilities in respect of previously participating employers. The amount of the debt therefore depends on many factors including total Plan liabilities, Plan investment performance, the liabilities in respect of current and former employees of the employer, financial conditions at the time of the cessation event and the insurance buy-out market. The amounts of debt can therefore be volatile over time.

When an employer withdraws from a multi-employer defined benefit pension scheme which is in deficit, the employer is required by law to pay its share of the deficit, calculated on a statutory basis (known as the buy-out basis). Due to a change in the definition of money purchase contained in the Pensions Act 2011 the calculation basis that applies to the Growth Plan will be amended to include Series 3 liabilities in the calculation of an employer’s debt on withdrawal.

The Growth Plan is a “last man standing” multi-employer scheme. This means that if a withdrawing employer is unable to pay its debt on withdrawal the liability is shared amongst the remaining employers. The participating employers are therefore, jointly and severally liable for the deficit in the Growth Plan.

The charity has been notified by The Pensions Trust of the estimated employer debt on withdrawal from the Plan based on the financial position of the Plan as at 30 September 2022. As of this date the estimated employer debt for the charity was £5,455 (30 September 2021: £7,194). In accordance with FRS 102 the estimated employer debt has been included as a liability in these financial statements.

14. Share Capital

The Charity is a company limited by guarantee and does not have share capital. Each member is a guarantor in the sum of £1. There are 49 members.

23

HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

Home-Start Crawley, Horsham and Mid Sussex Notes to the Financial Statements (continued) 31 March 2023

15. Funds
Restricted Funds
Early Year Project
Horsham District
Crawley Borough
Haskins
Empowering Women
National Lottery
Core Service
North Horsham Parish
Pears R&R HSUK
Twiglets Group
General Fund
Designated Fund		 Balance
at
31/03/22
Income Expenditure
Transfers
between
funds
Balance
at
31/03/23
£
£
£
£
£

1,406
40,273
32,354
-
9,325
-
10,000
10,000
-
-
-
17,000
17,000
-
-
-
10,220
296
-
9,924
-
5,000
5,000
-
-
-
37,919
24,757
-
13,162
-
9,968
7,712
-
2,256
-
1,100
1,100
-
-
1,623
-
1,623
-
-
203
4,500
4,703
-
-

3,232
135,980
104,545
-
34,667
59,558
98,654
87,425
-
70,787
135,000
-
-
-
135,000
197,790
234,634
191,970
-
240,454

We are fortunate to have been awarded a National Lottery grant (RC London and SE Region) for 3 years funding. This was awarded in November 2022. We continue to receive funding from Horsham District, Crawley Borough and North Horsham Parish Councils to help our service within their authority areas. The Ernest Kleinwort Charitable Trust, The Sussex Community Foundation, and Garfield Weston supported us with grants for our core work, and the Lindsay Trust has supported our Twiglets groups. Home-Start UK (Empowering Women project) enabled us to set up Play and Connect group for refugees living in Crawley hotels.

The trustees have created the designated fund to hold those reserves required by the charity’s reserves policy. The amount represents six months running costs plus the estimated cost of the closure of scheme.

24

HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

Home-Start Crawley, Horsham and Mid Sussex Notes to the Financial Statements (continued) 31 March 2023

15. Funds (continued)

Restricted Funds
Early Year Project
Horsham District
Crawley Borough
North Horsham Parish
Core Service
Pears R&R HSUK
Twiglets Group
General Fund
Designated Fund		 Balance
at 31/03/21
Income Expenditure
Transfers
between
funds
Balance
at
31/03/22
£
£
£
£
£
1,873
25,891
26,358
-
1,406
-
10,000
10,000
-
-
-
18,083
18,083
-
-
-
1,100
1,100
-
-
2,457
5,000
7,457
-
-
-
3,906
2,283
-
1,623
3,358
4,500
7,655
-
203
7,688
68,480
72,936
-
3,232
66,877
95,934
98,253
(5,000)
59,558
130,000
-
-
5,000
135,000
204,565
164,414
171,189
-
197,790

16. Analysis of Net Assets Between Funds

Cash
Fixed Assets
Other Assets
Other Liabilities
Pension Liabilities
Net Assets
Cash
Fixed Assets
Other Assets
Other Liabilities
Pension Liabilities
Net Assets		 Restricted
Designated
General
Funds
Funds
Funds
£
£
£
34,667
135,000
90,215
-
-
1,867
-
-
3,328
-
-
(19,168)
-
-
(5,455)		 Restricted
Designated
General
Funds
Funds
Funds
£
£
£
34,667
135,000
90,215
-
-
1,867
-
-
3,328
-
-
(19,168)
-
-
(5,455)
2023
Total
£

259,882
1,867
3,328
(19,168)
(5,455)
240,454
2022

Total

£

227,268

3,186

2,345

(27,815)

(7,194)

197,790
34,667
135,000
70,787
Restricted
Funds
£
3,232
-
-
-
-		 Designated
General
Funds
Funds
£
£
135,000
89,036
-
3,186
-
2,345
-
(27,815)
-
(7,194)
3,232 135,000
59,558

25

HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST MARCH 2023

Home-Start Crawley, Horsham and Mid Sussex Notes to the Financial Statements (continued) 31 March 2023

17. Statements of financial activities – comparative figures by type of fund

Income from:
Donations and Legacies
Grants and Donations
Activities for generating funds
Fund-raising events
Investment Income
Interest received
Total incoming resources in the year
Expenditure on:
Charitable activities
Raising funds
Other
Total resources expended
Net income for the year
Reserves brought forward at 1 April
Transfers between funds
Reserves carried forward at 31 March		 General
Fund
£
92,593
2,907
434		 Restricted
Funds
£
68,480
-
-		 Designated
Funds
£
-
-
-		 2022
Total
£
161,073
2,907
434
95,934 68,480 - 164,414
80,858
9,128
8,267		 56,639
1,914
14,383		 -
-
-		 137,497
11,042
22,650
98,253 72,936 - 171,189
(2,319) (4,456) - (6,775)
66,877
(5,000)		 7,688
-		 130,000
5,000		 204,565
-
59,558 3,232 135,000 197,790

26

HOME-START CRAWLEY, HORSHAM AND MID SUSSEX TRUSTEES, REPORT FOR THE YEAR ENDED 31 ST MARCH 2023 INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOME-START CRAWLEY. HORSHAM AND MID SUSSEX I report to the charity trustees on my exam ination of the accounts of the company for the year ended 31 March 2023 which are set out on pages 13 to 26. Responsibilities and basis of report As the charity trustees of the company land also its directors for the purposes of com pany lawl you are responsible for the preparation of the accounts in accordance with the requirement5 of the Com panies Act 2006 I'the 2006 Act'l. Having satisf led myself that the accounts of the company are not required to be aud ited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my exam ination of your com pany's account5 as carried out under Section 145 of the Charities Act 2011 I'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 1451511bl of the 2011 Act. Independent examiner's staternent 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 com pany as required by section 386 of the 2006 Act., or the accounts do not accord with those records., or the accounts do not com ply with the accountin9 requirements of section 396 of the 2006 Act other than any requirement that the accounts g ive a 'true and fair view, which is not a matter considered as part of an independent examination., or the account5 have not been prepared in accordance with the method5 and principles of the Statement of Recom mended Practice for accounting and reporting by charities lapplicable to charities prepari ng 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 matter5 in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. This report is made solely to the com pany's Trustee5, a5 a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the com pany's Trustees those matters l am required to state to them i n an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsi bility to anyone othei than the com pany and the company's Trustees as a body, for my work or for this report. Tina Pearce GMBC LLP Chartered Tax Advisers and Accountants Marine House I Sl Western Road Haywards Heath West Sussex RH16 3LH Date.. 202Z 27