2024-03-31-accounts

HOME-START HOST LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Registered Charlty No. 1135838 Company Registratson No. 07203889

HOME-START HOST LIMITED INDEX NUMBE co TRUSTEES ANNUAL REPORT 7-10 AUDITORS REPORT li STATEMENT OF FINANCIAL ACTIVITIES 12 BALANCE SHEET 13 STATEMEWOF CASH FLOWS 14-23 NOTES TO THE ACcOU￿s

HOME START HOST LTD Report of the trustees for the year ended 31. March 2024 The trustee5 present their annual directors, report and flnanclal statements of the charlty for the vear ended 31, MarGh 2024 which are also prepared to meet the requlrements for a directors, report and accounts for Companles Att purpose5. The flnanclal statements comply wlth the Charltles Att 2011, the Companies Act 21)J6, the Memorandum and Artlcles of Assoclatlon, and the Accounting and Reportlng by Charlties.. Ststement of Recommended Practice appllcable to charltles preparing thelr accounts Sn accordance wlth the Flnanclal Reporting Standard appllcable In the UK and Republlc of Ireland IFR5 1021 leffectlve I January 20191. Objectlves and actlvities The purpose of the charlty is to support parents, primarily in Oldham, Stockport, Tameslde and Bolton but also across the whole of Greater Manchester, to give their children the best possible start In life. The maln activlty is to recrult, traln and support volunteer5, who are all parents themselves, to visit families with at least one chlld under ftve in thelr own home for 2-3 hours per wee[< to offer practlcal help and much needed emotional support. The famllles supported by the charlty have a wide range of needs, including poor mental health• poverty, debt, domestlc abuse, soclal isolatlon, illne55, poor housln8 or they may be asylum seekers or have a disability of parent or Chlld. Famllles can be referred by any professional with the consent of the family, or they may self-refer. In addition to volunteer home vlsltln8 SUPPOrt, the charlty provides a range of additional Se￿ICeS, Includlng: Infant feedlng I breastfeedlng peer support in Tameslde and Oldham. Thls Includes providing breastFeeding support groups, home vlslts, phone and soclal medla support and also providing support on the maternity ward at Tameside General Hospital. Parent Infant Mental Health IPIMH) support is provided In all areas. Thls support is dellvered In partnershlp wfth Tameside & Glossop's Early Attachment SeNice, Stockport's Infant Parent Setvice, Bolton's Parent and Infant Relatlonship Service, Oldham's Parent Infant Mental Health Service and wlth Health Vlsiting teams. Home-start PIMH volunteers re￿1ve additSonal training on the Importance of the parent-infant relationship durlng the 0-2 period, Dad Matters works acros5 Greater Manchester, It aims to ensure that dads In the perinatal period re included in Serv1￿5 and that they have Informatk)n and 5UPPQrt to access speclallst cllnical Services when needed. In Oldham supportls provided to encourage parents of two-year old chlldren who are eligible for free childcare to access this provision. Support in Oldham is also provided for familles affected by recesslve inherltance through the Community Genetics se￿ICe. The Play, Learn, Grow proJett alms to supportthe speech, language and communication development and to Improve the home learning environmerrt of chlldren in the 2-5 age group in Tameslde and Oldham. The Pltter, Patter, Play & Natter groups avallable In Tameslde and Oldham provide opportunlties to build social networks for new parents In Tameslde, Wlth You in Mind Perinatsl peer support groups operate in Bolto￿ Tameslde and Oldham and offer support with parental wellbeing. The Multlples Group In Tameside offers peer support and actlvitles for familles wlth multlple blrths. The Baby Banl Cascade, provides dothlng and e￿entIal equipmentfor children aged O-10 from 4cross Greater Manchester,

HOME START HOST LTD The Trustees confirm that they have referrèdto the Charlty Commlsslon's guidance on public benefit when reviewing the Charity'5 aims and objectwes, In plannlng future actlvltles, and settin8 the pollcles for the year. A revlew of our achlevements and performance Home-start HOSTsupported a total of 5746 famllles in 23-24. The familysupport team provlded support to 330 familles wlth a total of 755 chlldren, with 83 voluntsers supportlng famllies In thelr homes The family support team coordlnated 123 volunteer rnatches, 70 Famlly Support Worker {FSWI matches and 17 Student Soclal Worker {SSW} matches, supporting a total of 183 famllles through volunteer, FSW and SSW support. Coordlnators offered dlrect support to 33 familles and supported a further 147 families whilstwaiting to match them with a volunteer. Home-start Voluntee￿ gave 6118 hours of theirtime to support famS1ies over the year, including worklng in our charlty shop and baby bank and offering 1401 hours of home- visiting support to parents and chlldren. 19 expectant parents accessed our tailored antenatal parent-infant support. The Infant Feedlng team provided support & advice to 2￿5 mothers In Tameside & Oldham. Our Early Educatlon Outreach worker supported 197 familles in Oldham to -access free early educatlon for thelr chlldren. The Play, Learn, Grow teams dellvered early learning and play courses to 188 *amllles wlth pre-school chlldren. Our Communlty Genetics Service In Oldham supported 51 famllles. Dad Matters supported 216 dads acrDSS Greater Manchester with one-to-one support, a further 1732 acce55ed group support, and the team spoke to a further 2231 dads durlng oytreach work in hospitals and communitles 164 parents attended our peer support groups with thelr baby ortoddler, Includlng perlnatal support, parent-and-baby groups and multiples support groups 206 parents and carers attended our social networking offer across Oldham 1007 families recelved clothlng or essentlal Items through Home-start's baby bank, Cascade. Flnan¢lal revlew The charlty Increased its Income and expenditure compared to 202212023, reflectlng Its abilityto attract funding In dlfficult financlal circumstance5. This is largely due to Family Hubs Investment from ourvarious local authorlty Partners. The charlty had a surplus of £115,396. As noted below, Trustees are currently content wlth the level of reserves held by the Charity. Investment powers and pollcy The trustees. having regard to the Ilquidity requirements of operatlng the charlty, have kept availgble funds In an interest bearing deposlt account.

HOME START HOST LTD Reserves pollcy and golng con￿rn The balance held in unrestricted reserves at 31. March 2024 was £1,153,153 of which £1,128,159 are free reserves, after allowing for funds tled up In tanglble flxed assets, The trustees alm to maintain free reserves in unrestricted funds at a level whl¢h equate5 to approxlmately three months of unrestricted charltable expendlture, The trustees conslder that thls level wlll provlde sufflclent funds to respond to applications for grants and ensure that support and governance costs are covered. At the balance sheet date the free reserves held by the charity were in excess of the reserves policyi however the trustees expett thls posltlon to resolve over the next couple of years. The Charlty's maSn source of income Is grants and fees. The Trustees conslder that it 15 approprlate to prepare the accounts on a golng concern basis and, consequentlyi the accounts do not include any adjustments that would be necessary if these sources of Income should Cease. Rlsk management The trustees have conducted a revlew of the major risks to which the charlty Is exposed and systems have been established to mltlgate those rlsks. The Impact of Covid 19 The charity has responded well to the impact of Covid 19 by enabllne staff to WO￿ from home and transformlng services so they can operate remotely. The charity has also been successful In securing several crEsisfund grants, some of which are to deliver services and some of whlch are to provlde essentlals to familie5. The charfty antlcipates a rise in demand due to the pandemlc and the Impatt it is havlng on families. The charlty Is In a strong position to navigate a more uncertain future funding environment. Plans for Future Perfods The charFty Strlves to secure funding to continue delSverlng Its core work of volunteer home vlsiting support to famllles In each of the four boroughs. It will also contlnue to develop new areas of work that flt wlth the alm of supporting parents to 8lve their children the best posslble stsrt In Ilfe. Structurei govemance and management Home-start HOST Ltd is a prlvate company limited byguarantee governed by Its Memorandum and st Articles of Assoclation dated l June 2010 and reglstered In England and Wales. It is registered as a charity with the Charlty Commisslon and Is constltuted under a trust deed dated 6 May 2010. The trustees, arrangements for Setting pay and remuneration for key management personnel are In accordance with NJC pay stale5. The trustees have a remuneratlon commlttee. Appolfitment of trustee5 As set out In the Articles of AssocSation trustees are elected annually by the members of the charitable company attendlng the Annual General meetlng and serve for a period of three years. Trustee induction and tralnlng All new Trustees go through an inductlon process led by the aialr or Vlce Chair; thls Includes one-t( one meetlngs and observlnE a Board meetlng before belng accepted as a Trustee. Trustees are able to acce5S tralnlng through Home-start UK and can access a range of Informatlon via the HDmeHStart

HOME START HOST LTD intranet. The charity is also a member of NCVO, whlch provldes advice, guldance and aco55 to tralnlng, Organlsatlon The board of trustees admlnlsters the charlty and makes all declsions. The board normalEy meets every six weeks. A Chlef Executive is appolnted by the trustees to manage the day-to-day operatlons of the charity and Is supported by 8 senlor management team. Related partles and cfroperation with other organlsatlons None of our trustees recelve remuneration or other benefltfrom thelr work wlth the charlty. Any conne¢tlon between a trustee or senlor manager with any Serv1￿ providets must be dlsclosed to the full board of trustees In the same way as any other contractual relatlonshlp wlth a relatecl party. In the current year no such related party transactlons were reported, All other related party transactlons are dlsdosed in nots 2 of the financial statements. R￿erence aml admlnlstratlve Informatlon Charfty Name: Home-start HOST Ltd, formerly Home-start Oldham, Stockport &Tameslde Ltd. Charlty Number,, 1135838 Company Reglstratlon Number: 07203889 Dlrectors and trustees The directors of the charitable company {the charity) are Its trustees for the purpose of charity law. The trustees and officers serving durlng the year and slnce the year end were a5 follows., Key management personnel.. Trustees and Directors Tafheen Sharif Pauline Wllllams Shaid Mushtaq Josie Bade5 Melanie Cooke Rosemary Green Karen Rose Susan Wood Mary Mltchell Gooffrey Thomas Emma Popoola Katrina Fletcher Ice Chalr of Trustees (appDlnted May 2023) Ireslgned July 2024} lappolnted May 20231 (appointed May 20231 (appointed October 2023} lappolnted May 20241 (appointed September 20241 (appointed October 2024) Chair Sarah Coolc Rosemary Seeley Secretary Advlsor to the Board (retired Drtober 2023) Chlef Executfve Sarah Cook

HOME START HOST LTD Re8lstere(l Office Ryecroft Hall Manchester Road Audenshaw M34 5ZJ Audltors McKellens Llmlted The Embankment Buslness Park 11 Vale Road Heaton Mersey Stockport SK4 3GN Bankers CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malllng Kent ME19 4JQ

HOME START HOST LTD Trustees responslbllltles In relatlon to the flnanclal ststement5 The charity trustees (who are also the dlrettors of Home-start HOST Ltd for the purpose5 of company lawl are responslble for preparlng a trustees, annual reporf and financial statements In accordance with 3ppll¢able law and Unlted Klngdom Accountlng Standards Iunlted ￿ngdoM Generally Accepted Accountlng Prattl￿1. Company law requlres the charity trustee5 to prepare financial ststements for each yearwhlch give a true and falrvlew of the state of affalr$ of the charitable company and of the incomin8 resources and applicatlon of resources, including the Income and expendlture, of the charitable company for that perlod. In preparlng the financlal statements, the trustees are requlred to: Select sultable accountlng prlnclple5 and then apply them consistently: Ob5eNe the methods and prlnclples in the appllcable Charlties SORP; Mal<eJudgments and estimates that are reasonable and prudent; State whether appllcable accounting standard5 have been followed, subJect to any material departures that must be dlsc105ed and explalned in the financial statements. Prepare the flnancial statements on a going concern basis unless It is appropriate to presume that the charlty will contlnue In buslness. The tlilstees are responslble for keeplng proper accountlng records that dlsclose wlth reasonable accuracy at anytime the financial position of the charlty and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responslble for safeguarding the assets of the charity and taking reasonable step5 for the prevention and detectlon of fraud and other irregularlties. y order of the board of trustees l(aren Rose Chalr Date,.

Horne Start HOST Ltd Indepondent Auditor's Report to the Members of Homa Start HOST Ltd Oplnlon We have audlled the finan¢ial statements of Home Start HOST Ltd (the'company,) for the year onded 31 March 2024. whlch ￿1MpriSe the Statement of Financial Actlvity, Balance Sheet. statement of Cash Flows and Notes to the Finandal Statements, Including a summary of slgnificant accounting pollcies. The financHI rgporting framework that has been applied in their preparation is applicable law and Unlled Klngdom A(tountlng Standards comprising Charities SORP - FRS 102 'The Flnancial Reportlng Standard applioable Sn the UK and Republic of Ireland (Unlted Klngdom Generally Accepted Accounting Praotice). In our opinlon the flnandal statements: gSve a true and fair view of Ihe stale of th8 company's affair8 as at 31 March 2024 and of its income and expenditure for the year then ended,. have been properly prepared in accordance with Unlted Klngdom Generally Accepted Accounllng Practice,. and have been prepared in ac(J)rdance with the requirements of the Companies AGt 2006. Bas15 for oplnlon We conducted our audit in arKordance with Intemalional Standards on Auditlng (UKI {ISAs (UK)) and applicable law. Our r6sponslbilltles under those standard5 are further descri￿d in the Audltor's responsibililles for the audit of the flnancial statements $8Ction of our report. We are independent of the oompany in accordance with Ihe elhical requirem8nts that are relevant to our audlt of Ihe financial statements in the UK. including th8 FRC'S Ethlcal Standard, and we have fulfilled our other ethical responsibllities In accordan￿ wlth these requlrements. W8 beli@ve Ihat the audit evid8nce we have obtained is sufflclent and 8pproprial6 to provide a basis for our oplnion. Conclusions rolallng to golng concern In auditing the financial statements, we have (xjnduded that the dlre¢lors' use of the goSng concern basis of accounting in th6 preparation of th& financial statements is approprlats. Basgd on the work we have performed, we have not identifiéd any material uncertainties relating to events or ojnditlons that, individually or collectively, may casl 8ignlfl¢ant doubt on the oompany's ability lo continue as a going Concern for a pericd of et least twelve months from when the original financlal statements were authorised for155ue. Our responsibllslies and the responsibllities of the dlrectors wlth respect to golng concern are described in the relevant sections of thls report. Other infonnation The other infomialion compri*s the Information included in the Trustees, Report, other than Ihe financlal statements and our auditor's report Ihereon. Our opinion on the flnanclal Statements does not cover the other infonnation and, except to the extent othen¥ise &xplicitly stated in our report, W6 do not express any form of assurance conclusion thereon. In connection with our audit of the financial statemanls, our responsibility Is to read the other information and, in doing so. consider whether the other Information is materially inconsislent wilh Ihe financial statements or our knowledge obtained in the audil or otherwise appears to be materially mlsstated, If we klentlfy such material inconsistenctes or appar@nl malerlal misstatements, we are required to determine whether there is a material misstatement in the financlal sl8tements or a malerlal mlsstatemenl of the other InformatK)n. If, based on the work we have performed, we condude that there 1$ a material mlssl8tement of this other Information, we are requlred to report that fact, Wa have nothing io report in Ihls regard.

Horno Start HOST Ltd Independent Auditorfs Report to the Members of Home Stsrt HOST Ltd Oplnlon on other rnatter pres¢rlbed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audlt,. Ihe inforrnatw)n glven in th& Trustees, Reporl for the financial year for which the flnancial 8tatemenls are prep8r&d is consistent wlth the financial statem8nts,' and the Trust888' Report has bean prepared In a¢cordancg With appllcable legal requirements, Matleys on whlch we are requlr•d to report by exceptlon In the light of our knowledge and underslanding of the company and it8 environment oblained In the course ofthe audit, we have not ￿￿entIfIed material mlsslatemenls in the Truste85' Report. We have nothing lo report in respect of the following malters where the Companies Act 2006 requires us to report to you ff, In our opinlon.. adequate accounting records hav& not bean kept. or returns adequate for our audlt have not be8n r8rAived from branches not visit8d by us,, 01 the financial slatements arÈ not In agreement with tho ￿OUntIng rewrd8 and returns,. or certain disc105ure8 of Trustees. R&muneratlon specified by law are not made; or we have not reoelved all Ihe infom)allon and explanallons w8 raquire for our audit. or th8 directors were not entltled lo prepare the financial statements in accordance wilh the small companies regime and take advantage of the small companies, exemptions in préparlng the TTUStees' Report and from tha reqUireM￿t to prepare a Strateglc Report. Responslbllities of dlrnctor8 As explained more fulty in the Statement of Truslees, Responsibilities set out on page 6, the directors ar& responslble for the preparation of the financial statements and for being satisfied th8t they give a twe and fair view, and for such internal Control as the directors determine is necessary to enable the prepaTrtion of financial statements that arg fre8 from malerlal mlsslatement, whether due to fraud or error. In preparing the fin8nc481 stalem8nls, the directors are r8sponslble for assesslng the company's abllity to (xntinue 88 a going concem, disclosing, as applicable, matters relat¢d to golng concem and using the golng con￿rn basis of accounting unless the dlrectors either inlend to liquidate the company or to cease operatlons, or have no realistic alternative but lo do 80. Audltorfs re5ponslbllltles for the audit of tho financial statement8 Our objectives are to obtain r&asonable 8ssurance about whether the finanGlal statements as a whole are free from material misstatement, whether due to fraud or error. and to issue an auditor's r8POrt that Include5 our opinion. Reasonable assurance is a high ￿Ve1 of assuran￿, bul is nol a guarantee that an audit conducted in accordance with ISAS {UK) will a￿ayS delect a materlal misstatement when it exists. Misstatements can ariso from fraud or error and are conslder&d material if, individually or in th8 aggregate. they could reasonably be expected to influents the economic decisior￿ Df usèrs takèn on the basis of these financial statements.

Home Start HOST Ltd Independent Audltor's Report to the Members of Home Start HOST Ltd Our approach to identifying and assesslng the risks of matsrial misstatèment In re8pecl of Irregularltie5, including fraud and non-compliance wllh laws and regulatlons, was as follows: the engagement partn8r ensur@d that the engagement team Collectlvely had th? appropriate competence, capabilities and skllls to Ident￿ or recognise non-compllance with applicable laws and regulatlons,, we Identified the laws and regulations applilxble lo the company through discussions wlth diredors and other rnan8gement, and from our knowledge and experience of the charity sector,, • w@ focusad on Specific law8 and regulations whl¢h we considered may have a direct malerlal effect on the flnanclal statements or the operation5 of the company, including th8 Companies Act 2006. the Charities Act 2011, taxation legislation and data proleGtion, snti-bribery, employment, environmental and health and safety legislation,. We assessed the extent of compliance with the laws and regulations identifi8d above through making enquiries of mana9ement and insp6cting18gal correspondence. and Ihal identifi8d laws and regulations were communicaled wilhln the audlt team regularly and the team remained alert to Instances of non-compliance throuohout the audit. We assessed the suscgptibilily of the company'8 Inanclal statements to material mlsstatement, including oblainlng an understandlng of how fraud mlght occur, by. making enquirie8 of management as to wh8re they consldered there was 8usceptiblllty to fraud, their knowledge of &tual. suspectod and alleged fraud. considerlng the Internal controls in place to millgale risks of fraud and non*compliance with laws and regulallons; and understanding the design of the Gompany's remuneration polldes. To address the risk of fraud through managgment bias and override of controls, we.. performed analytical procedures to identlfy and unusual or unexpected r818tionship8: tested joumal entries to identify unusual transactions., assessed whether I'udg8rn8nts and assumptions made In determinlro accountlng estlmates set wer8 indic8tive of potential bias. and investigated Ihe rationale behind 51gnificant or unusu81 trans8ctions. In responso lo th& risk of Irregularlties and non-compliance with laws and regulalions, we designed procedures which included, but not limited to,. • agreeing financial statgment dlsclosures to underlying supporting documenlatM)n', . reading the minutes of meetlngs of those charged with governance. enquirlng of managemenl as lo actu81 and polential litigation and daims. 8nd • revtewitvJ correspondence wllh HMRC, relevant regulators and the company's legal advisors. A further descriptlon of our r8sponsibililies is available on th8 Financial Reporting Coun¢ll's Web￿te at: w.frc.org.uklaudrtor8responsiblli118s. This description forrns part of our auditorfs report.

io Home Start HOST Ltd Ind&pandent Auditor's Report to the Members of Home Start HOST Ltd Use of our report This report is made solely to the companls membèrs, as a body, in accordance wtth Chapter 3 of Part 16 of the Companies Ad 2006. Our audit work h85 been undertak8n so that we might stato lo the company'B members those matters we are required to state to them in an audltor's report and for no olher purposa. To the fulest e)rtent permitted by law, we do not ac￿p1 or assume re$ponsibllty to anyone other than the ¢ompany and the company's memb@rs as a body. for our audit work, for this report. or for the opinion8 we have formed. Paul Roper (Senior Statutory Auditor) cKellens Ltd 11 Riverview The Embankm8nt Business Park Vale Rogd Heaton Mersey stockport SK4 3GN

HOME-sfART Ho￿ UMITED 11 STAT AL ACTIVI ESFO In and Total Fund$ Total Funds Yaar End&d 81 March Yèar Endgd 81 2024 MaY¢h 2023 Unrotslrlctgd Fund8 Re4trl¢lpd Fund¥ Furthor Dotalb In¢omg from., Qonalions and ￿ga￿LeS Ch¥Atabl8 ActlvlU&s otherTr&dirvJ ActNllles Investment Incom8 Tot81 131 14} 15) 39,558 2,020,188 91,929 7680 2,159,355 39,558 2,271,382 91,929 51.341 1,379.084 19.467 251,194 251 194 ,410.549 1,452,908 Exp•ndltur• on.. Ralslng Funds Charliabb ActMlle8 other Tolal (61 (71 {81 22,119 1,907,215 32,918 2 012.252 22,119 2.240.116 8,S15 1,444,247 73,962 1,528,714 282,901 95,153 Inootntl{expgndltUTe 147,103. 131.7071 115,396 73.8￿) Tr8nskrs betr￿n funds 12.699) 2.699 Net movern?nt In fundB 144.404 129,008 115,396 173.8061 Re￿nCIlIatIon of funds Total Iljhds brought foNaid Yotal lunds carrlod fokward 1151 {1SI 1.008,711 1,153,115 1097,063 ,212.4S9 1.170.869 1097 063 59.344 Th8 $lalemenl of fknon¢lal 8ctDJili&s IndudèÉ al galng and losw recognlsed in the year. All lrncome Hnd XF¢ndiluie deTfve from conti)ulng actlbfftle8. The notes on pages 1410 23 ljrm part of these ￿￿Ount$.

HOME4fART HOST LIMITED 12 BAL￿th1cE SHEET AS AT Con¥)ony reutstratlon ￿u￿bIr. Q7203889 2024 2023 Notes Flxed assets: Tarbglble as8818 Total )Ixed as&ets 25,557 24.956 CurT•nt asuts: D8bloTS Cash al Bank & in Hand Total current a88ets {12) 144.234 1.323.111 1.467.345 126.098 Llabllltlg¥,' Cr&dltor8.' Amounts faiffflg due wlthln year {131 279.842 401.979 Nel Clwrenl ￿ets orllabllltFès 1187 503 Total as￿ le58 Gurrent Ilablllt 1,212,459 1,097.063 Total nèt a68Ot# or Ilabllltlè# 1,212,459 1,097, The funds 91 tho ¢hArlly'. Rgslrlct8d Income ￿ndS (151 59,344 86.352 Unr8strthd an￿me li￿d$ {151 1,153.115 1,006,711 Total charky funds 1212459 The In￿100S acktM￿vkdga th8lr rgsponsibililles fo la) er￿Uring Ihat the chwKabJe company keop8 acc￿nN￿j records Ihsl comply wlth Secllons 386 8nd 387 oltl Companle5 Act 21N)6 aTh Ib) preparing financial Blatsments wlwh g1￿ and falr vlew ofthè slats of affalrs ofthg tharltablé COMP8ny as al the end of d) flnandal and of Sts surplus ord&flcltfor 88ch finan¢ial year in accordance with the requirgments of Secllons 394 and 395 and whlch otherwlse (mplywith the requlrementg oftho Compan1&8 Act 2006 relatlng to fknanclal statemgnts, so far as appkable to thè charfrtablè ¢￿￿pany. Th&8e fln8ndal stskments have b&gn audlted und8rlh8 requirements of 8edion 145 of the Charkni Act 2011. Approved by the tnJsteBs on Karen ROB Chalr Swan Vvood rNstee O?liilz+ Th8 notes om pages 14 to 23 fomi p8rt oftho30 awounts.

HOME-5TART H05T LIMITED 13 Company reglstratlon numb9r'. 07203889 Statgmgnt of Co¥h Flows foi the year endlng 31 Ma￿h 2024 Y8ar Endod Ytyar Endèd 31 MaKh 31 March 2024 2023 ReC0￿Cl11atl0n of net movgttwnt In lumds to notco¥h flow from operntkn9 actlvltbs Net movem6nt In fLmd3 Add ba¢k depr8cl3tlon Deducl Investment Income Decreastrlllncreasè) in deblo Incre8sglldecreasel In credllor8 116.398 11.095 7,6801 118,1361 1122,1371 73,808} 9,315 13,0181 248,477 43,241 Net ¢88h u8od In opwatlng actMtI68 21,462 222.211 Cash flows from Inve8tMonl actlvttl88.' Intere81 Purchase of fixed assets 7,680 (10,494) 3,016 110,0461 Net cash provlrled by Invostlng actfvitl IncreaFel{dearease) tn co8h and cash eqthlents dumu the year {24,2761 215,181 Cash and cash equivalents bro￿h1 fonward 1.347,387 1,132,206 CaBh and cash equlvglents carrled foNanl 1323 111 1317 387

HOME-START HOW LIMrrÉD 14 Not99 to tlw arcountB for theygaronded 318t MArch 2024 1. Accounllng pollcles lal Ba819 of pr•paratlon and a$8e$8menl of uolny concarn The ac¢Dunt& {finanEial 6tateMentsl have been prepared under ihe hi81orical cost conventton wllh Item8 recogn18￿1 at oost or trallsactlon value unt688 othen¥l86 slatsd In th8 ￿l￿vant notés lo Ih&se accowits. The financlal slalements haw b8èn prepared In accorda￿6 wllh ihe Statement of R¢commerthd Praclice.. Accounllng Reporting by Charltle8 preparlng Ihelr 8ccounl8 In accordance wlth Ihe Rnanclal Rtsportlng Standard 8ppIIcAblè In Ihe UK and Republic ol Irdland IFRS 1021 eff8tttl￿ 1 January 2019 and the Fnianolal RoPOrtlnB Standard appIl￿ble in the LSnled KSWOM and Rewblc of Ireland {FRS 1021 and the Charltt68 Afx 2011. Thè ¢har4ty ¢onslltul&s a public benefit enlily as defined by FRS 102. The chgrlty hos (aken adV￿lage of the exempllon8 av&llablè ￿nder FRS 102 Sèctlon 1A small en111￿6. Th8 tnts1￿6 conslder that there ar8 no mgterial uncertalnilgs boul the (aritys abllity lo condnue 08 o golig concem. Ibl FundB 8tN¢tu Reslrth(I fund8 are fuThJs whlch are lo be used In accordance wlth $ptscEf￿ frstrfottons Imposed by th& don￿ or trust deed. Ther8 are 16 restrlctsd fuMIs. Unreslrfcted income fvnd$ comprlse those funds whlch th8 IIu81ee8 a￿ fr&0 lo uso frir any purpose In fvrtheranca of the charltsble obl&cts. Unrè6trlc16d fiJnd& Inclu& deslgnaled funds where the Iruslees, attheir disc¥elion, hg¥e cleated a fund for a spe¢ffic purpo$&. Furth8r dets1￿ of each fund are dsc10s￿l In nof& 15. {¢) In¢om• rncognltlon AJI income b reC￿￿[S¢d once the choiity has entitknent to the InGome. It IJ probab￿ that the Iwm6 wll be recelved 9nd th6 amount of kncoma rècelvalAè can ba m6a6uwI rallabty. Donatlons are recognised when the Charity has boen notified in wrfllng of both the amount a￿1 88ttkni8nl d8f8. In Ihè event th81 o donotlon15 subJo¢t to condlllon8 that requhe a1ov81 of perf0mlar￿ ￿fore the charity is enliiled to the funLts. Ihe income is deferred and nol reoognlged untll ollhprthose GowKlitiOns are fulty met, or Iho fvSfllmenl of th088 gndltlons18 wholty wlthln the conlrol of the charfty and K Is probabl8 thBI th￿e condllion6 wll be fL￿rd￿d in the raporttng pertod. Interest on fvnds held on ijeposY( Is InCi￿led whon re¢6Ivabh and thè amount can bB Maaswèd rèHabty by the charity: Ihls Is normalty upon nolrkallon of thè interest pakl or payobkn by th8 bank. Dividends are recogn15ed once the ivtdend has been declgred and notllcallon has been rec6lved t)f the dI￿end du8. Durlng the year, Ihe charity recerJed gifts in kind for famAles. Wheie It￿￿e are quanti￿able Ihey have beBn kncluded a8 donallons. Idl Expondllum Recognltion abllllies are Tecognlsed a8 expon(Illure a8 soon as Ihgre Is a legal or crmstfUCtlv6 obFoat4on commtttino the charity lo Ihal expèrwllture, it * probabl8 Ihat settlement will be requlred and the amount of the obligatEon can be me98ured All expeThJltura Is 8ccount8d for on an attrua15 basis. All exPe￿e5 In¢luditVJ SLWOrt costs and govern&rKe costs arg &llocated or apporth)neil lo Ihe appllcabkn oxpondllure h6adlng8. For mor8 brfornialtDn on thts attribuih)n rofgr lo not8 In bob)w. 191 lrr9co￿rab1• VAT Irre(wrablo VAT 18 charged against the expendÈture headlng forwhlch tt wa8 Incurred. (fj Allo¢atK)n of support and go¥èrnanco oosts Support costs have been allocatad bètW8gn govarn4nrA costs and other SLVPOrt costs. Govemance costs comprlse vll costs Invohrfng the public accountabillty of the chorlty and Its ¢ompllance wllh regulatlon and good practlce. These costs Include costs rèlated to INl6pendont •X8mlrwtlon 4nd18gal fees Irwjelhwwith an apportlomient of overtr￿d aml support costs. Governance cosi8 and 811PPOrt costs ralallng to [a)arflab￿ actlvltses havs bean apportroned baseil on lype of expense. The alh)cath)n of 3upport and governance Is anolyseil In note 8. Ig} Costs of ral8imy funlg The co8t8 of rais￿￿ fvnds conslsts of A￿1raIsIng and markatlffj aThJ publlclty costs. Ih) CharElable Actlvltlog Cost8 of charitable athilies inclLwJe ggvern8nce costs and an apportlonment of Support costs a8 shown In nol8 7.

HOME-START HOST UMITED 15 Nota¥ to thg ￿coUNt$ lorth6 yoarendtrd 31st March 2024 Tanglble fl￿1 assot¥ and d&pro¢latloi) All &88el8 costh)o more than £500 are capltallsed and valu8d at N8ttsrlcal cosL Dopreclall(m Is ¢hargod on the folkwing basis". Offico Equl)mant 20% on cost Ul Reall$￿ galn$ and lo$¥&¥ garn8 and f088e8 are taken lo tho Statement of FI￿ncIal ActIvI￿ a6 thèy ari89. Realls8d galns and Ioss06 on Investments ale calculated as the difference beiwe¢n $81e8 proceeds and Iwr O￿n￿)g carrytng valu6 or Ihelr purchase valu6 If acquwed 8ub8equ6ntto tha ffirsl day of th8 flnanrJ31 wr. Lknroallsad galns and lossès ara cakulaled a& the difference between the faSr value at the yearend aNJ their varythg value. Reallsed aml unreall8ed Inve8trnent galns and108ses are comblned In the Stslem8nt of FI￿nCIal Actsviikn. {k) P•n8lon8 The charlty cuTh8nUy admlnl$tgrs contrlbullDm to kno pensh)n schemes on behall of Indlvldu818. For one st*en￿ the Gharfty has no Ilablllty b8yoNI maklng Its conlrllxrtlons and paymw across lh8 dedu¢llons for Ihp pmpknyee's CtsnMbullo￿. Forth9 GMPF fund. ilan etnployee over57 was lo be made redurnlanl, the ch8rfty hwo lo pay the shorifall of the empfoyee's penslon up to roliiement ago. A6 the charliy does not Int8nd m8klng ¥ny employeès redundant In the foreseeable future, no provlslon 18 Includdd In the68 accounls for Ihls shoirfall. During Ihe year the ¢harlty mado total pension contribuu9￿ of £90.38612023.' £135,435) behatl0femplDY8￿. Two schames were conhlbuted to, payments of £56,28012023'. £44.707)10 8 doffin8d contribution schome for some empk>yees. and £24,108 (2023.. £36,e251 ID a defkned benpffil scheme for other gmpioy9es. Becau88 lh& latter Is part of a muttlomploy8r s¢h8me and the forM8tlon speclficto the charlLy Is not availabkn, paym&nls have also been acGounled for as a defined conthbullon schom& In accordance wlth Ihe Ch&ritkns SORP. The owrall d6fln8d beneffl fuThJ Is In surplus and, Ih8relore, it is not antiupated that the charitywll have to thcreaue conlrt)ullon8 In the fvture. 111 Dobtor8 Tr4de and other debtors ara recognl8&1 al the settlement amount dw aftor 8nytrade dlscounl olfered. Prepaymttnls ore valued at the amount prepakl nel of any trqdg dk%counl8 due. {m) Credltoys ond provis￿￿ CredStor8 aMI provl8lons ara Y8Goon15ed where th@ charlty has a prosent oblwjalion resulting from a post avenl that wlll probably 18suIt kn the Irl￿f￿r of ￿ndS to a third party and the amount due to setlle the obltgat(on can bfy measured or esumatod rthbty. cr￿lItOrS arvj provlslons are normalty recognlsed al Ihelr8ettlemenl amount 8ft8r allowlnu klr any tr￿je di5courrts due. 2. Related party tran9Q¢tlons And truste￿, expen808 and rnmunératlon Th8 Irw1￿ all give freety their time and expertlse wllhDul anyfrjitn of remu[￿ra￿On or other benefft In cash or klnd I2￿23. £nil). DurSry the year, several trustsss wera relmbursed for tho costs of $8lAgu8rdlw tr8inlng courses. Other expense8 paid to the tru%tè&s In the year totsll&J £nil (2023.. £nil). 3. Donatlons and L•ga¢i un￿trICted Réslrlcted Total Funds Total Funds Yoar Ended Y•ar Endod Ygar Ended 31 March 31 PA￿￿th 31 IIAarch 2024 2024 2023 Year E￿ded 31 Mareh 20 DonalloN8 tsiAs in Kind 4,730 48,398 51,341 39.558 39,55B Prevk>us reportlng porlod unT￿tT￿t¢ Re8trlcted T¢)tal Fundts Y&ar Endod Yèar Endèd 31 Ma￿th 31 March 2025 2023 Year Ended 31 MArch 2023 DonatlDn8 Gifts In KINI 2.943 48,398 51.341 51.341

HOME￿TART Tr#)5T LIMITED 16 Not95 to thB accounts for tho yaar &)ndod 31st Mar¢h 2024 In¢orntr Ir4m charltablo a¢tlvlti UnR8lrl¢led Restrktsd Total Fundg Total Fund8 Year Ended Year Endgrl Yoar Ended Ygar Ended 31 31 31 M4r¢h ¥1 Pl&rch arch 2024 2024 2023 R•Btrlcted grants: 500 Ads of Kh)dnoss Acllorn Togother CIO Adlon Tog6th8r Housew Support Bauer Radio Actlon Togèthei CIO 500 1,495 21,500 6,300 996 14 10,128 15,000 4,375 1,495 21,500 6,3( 1,246 14 10,128 15,000 4,375 Cascade Baby 8undle8'. Erlc Tntst Homo-stsrt UK ManC1￿1￿r CItyCoun( N8tltsnal Lottery Communfly Fund SWD CIDthin9 Temeslde M8C Children in Nesd ¢hlldren In Need FSW Duchy ol Lancaster GM Big Lottery GrouNlwork Hew Smllh Covkl 19 H¢Me-Start M8nchesler Hone-slart UKVolant Grant c￿1¢ Rellef Tameside klBC IF ServKe Breasl P￿m￿ Tamesld8 MBC Ihknter Prn88uro FUNI TEsco Communily Grants Vnmtrlctsd grantslcontracts: Blackpool Dad Malters Bolton Togethor Bolfon University Cardlff Councll Slo¢kpcfft Councl- EPEC Slockport MBC Dad kfjatters Ericwtlght Chaiitabl8 TN5t Heallh Educ8th)n Englend Eafty Years Neurodlverslty Hgnry Smilh Olhgr Home-starts G¥ftald Wostrjn GM Dad frAaUers GM Dad Maltèys BAME Runnymede Dad Matters Ghrt MMHS NHS Bolton CCG NHSOldham CCG PIMH NHS Derby and Derbyshire GCG NHS Greatgr M8n¢hest4r PIMH NHS ￿￿0￿1, Middl2ton and Ro¢hdale CGG Oklham MBC Objham MBC Family HL Ohlham MBC G8neEIc8 Objham PLG Oklh8m 2 Yw Pyolect Home-start Trafford, Salford & Wigan 18.1500 I,￿0 50,717 1,278 00.717 1.278 25,744 41.743 10.000 1.845 30.000 10.381 10,000 10.361 10,000 t,ODO 3B,300 58.700 1.000 38.300 58.700 19.300 27.400 2.211 18.124 2.110 2.000 1,000 19,030 19,030 2,000 2,DOO 400 80,785 80.785 69.289 2,250 17.fJ69 9,000 17. 20,0 10,455 80,000 7,716 10.455 10.455 14.468 14,466 20,1100 178,5OB 40,000 267 22,273 58,556 19,167 919 27.000 39.280 27.000 39,280 4,131 ¥tl.725 271,343 25.000 208,SIX) 40.0(KJ 7,333 25.000 400 4,131 377,725 271,343 25.000 208,500 40.000 7.333 25,000 400 25,001 40,000 22.066 25,000 400 3,150 NHS Salford CCG NHS Slockpcwl CCG NHS Stockp￿1 CCG PI NHS Tame8ld8 & GloBsop CCG PIMH Tameside MBC BreAslfeeding Tam8sld8 MBC Home ￿￿111ng ramestde ThrtBC PWH rame81de MBC PLG The Peoples Posicode Lottery NHS Trafforyj CCG Slroud Dad Mallers Warrlwn Dad Malter8 39,889 34,415 45,602 68,837 319,900 128,000 85,7e5 33,000 75,000 39,689 533 700 2,020,188 39.689 34,415 45.602 68.837 319,900 125,000 65,765 33.000 75,000 39.689 533 700 2 271382 40,487 36,011 65.811 203,390 125.000 34.033 267 450 1.379 084 251.194

HOME4TART HOST LIMITED 17 Not98 to tho Accounts for the ygar •nded 318t Ma￿h 2024 Income from charftable actlvltle8 Previou8 teporting pertod UnTrBtrlctod Rogtrlctsd Total F￿n￿¥ Y￿r Endg11 Y•ar Endod 31 March 51 Mor¢h 2023 2023 Y￿r Ended 31 Alarch 2023 Restrictod grants.. 500 Acts of KlThlne$s Action Togellr CIO BaLW Radv) Ca8cade Baby Bundles.. Actlon To￿11￿ CIO Ericwright Tru81 Hom&Starl UK hAanch8sl&r Clly Councll Tameswle MBC Chlklrgn In N88d Chltdren in Need FSW Duchy of Lanc&stsr GM Bl9 Lottery Hènry Smlth Covld ig Horne-stsrt Manchester Hom&Slart UK Volant Grant Re￿[ Tamgside MBC IF Ser¥lce Br8asl Pumpk Tame5ide MBC Winter Prossure Fund T&scD Commu[ Grants Unre81rK￿I grav￿COF￿aLl8'. Blackpool Dad Kqatte B(knn Togelh Botton Unlver8liy Caidlff CoLmdl stockport Councll- EPEC El￿ WrwJhl Charitabte Trus1 H8alth Educallon England E8rty Year8 Nbur0d￿ars1ty Henry Smllh Ollw Home￿tartS GM Dad Matters GM D1 Mallers Runnymede t>ad M8tters GM MMHS NHS Bolton CCG NHS Oldham CCG PIMH Oldharn MBC Oklham MBC G8n911c8 Oldham MBC PLG Oklham 2 Year Prol6Ct Horlle-start Trafford, Salford & Wlgan MMU NHS Stockp)rt CCG NHS StockiJ1 CCG PIMH NHS Tamesi¢le & Gtossop CCG PIMH Tamesld6 MBC Breaslfoedlng Tameside MBC Hom6 Visillng NHS Tr8fford CCG Slroud Dad Maiters WarriThJlon Dad Matters 500 33,994 1,900 500 82,994 1.gOD 1,248 16,500 1,000 6.000 25,744 41,743 10,000 1,845 30,000 19.300 27,400 2,211 78,124 2,110 2,000 1.000 1,246 18.500 1,000 s,000 25.744 41.743 10.000 1.845 30.000 1P.300 27.400 2,211 16,124 2.110 2.000 1,OQO 400 69,269 100 600 9.000 20,000 10,455 80,000 7,716 178,598 40,000 267 22,273 58,556 19,167 25,001 40,000 22,066 25,000 400 3,150 40,487 36,011 65,811 203,390 125,000 34,033 267 450 1,137,467 400 69.269 100 fjoo 9.000 20.000 10,455 80.000 7,716 178.598 40,OllO 287 22,273 58,558 19,187 25,001 40.000 22,066 25,000 400 3,150 40.487 36,011 65,811 203,390 125,000 34,033 267 450 1.370,084 241.817

HOME4fART HOST LIMITED 18 Notes to the accounts for Ihg year 9￿ded 31st Morch 2024 & Ineoma from othor trading •¢tivStlo8 Unre8trkt•d Ra5trkt8d Tolal Funds Totsl Funds Yèthr Effidad Year Endéd Y•ar Endod 31 Ilw¢h 31 ma1￿h 31 Marth 2024 2024 2023 Year Ended 31 Iblarch 2024 Fee Income Student Pl&¢8menl Fe88 Charfty Shop Incom F￿draIsIn￿ConsU￿ancY 17.441 1,260 14,108 76,561 14,108 91.929 19.487 Prevlous feportlng perlod Unrnstrl¢led Rg8lrlcted Total PU￿d& Year Endod Year Endod 31 Mar¢h 31 P41arch 2023 2023 Y￿r End•d 31 Mar¢h 2023 Fe8 InEom6 Fundralsbw 8v8nls 17,441 2.028 19,4e7 17.441 2,026 6. ÉxpgndKure Year Ended Year Endod 31 Ma￿h 31 March 2024 2023 Unregtrktsd E¥pgndlWre on ralslng Notworking Events Advertlslng fjnd mgrkelln9 345 345 21.774 2,295 6.220 22,119 7. Analy#l$ of axp•ndllur• ¢haritablg actlvitles Home- vt8ltlng Support to Familip Y•ar Endad Y•r Ended 31 March 31 Plarch 2024 2023 Expèndllurn on ¢h8ritabl• a¢tivitiQB: Emph)ymenl Costs Blke lo Work Schema staff C08ts Acfftdltatlon Tminkny GrAnls Pald'w ovèrleaf for lurlh8r det811 ReGr￿tment Hom6-Starl F88S Volunteer Events Voluntser ExpanBe8 DBS Costs Famlly Events Family Sundrie8 Compul@r Equlpmènt for Famll Christmas Toys & Food for FamSlles EqtJSwent and Clothlng for Fam1118S Brea8tteedirwJ Costs rr and SothvA Publcation$ PAbscrlptlo Staff Trnvel staff R8frashmonts Bank Ch8rgo8 Mknor Equlpmenl Equlpmenl Leaslng Telepho￿ & Postage Rerrt & Accommodatlon Romoval Costs uiaii8s Insurance PrInur￿ & Statlonery DepffeThation 1,517.428 1,517,428 1,223,364 1,759 1,037 288 6,286 35 317 12,063 439,191 5,224 12.221 1,891 9,418 1.196 4,313 25,364 317 12,083 439.191 5.224 12221 1,891 9,416 1,196 4.313 25,384 17.847 12,01)0 154 12,006 1,473 10,147 10,824 20,040 7,230 21,128 12,657 12,348 2,146 16,209 452 100 34,828 17.236 13,841 5,071 24,823 34,828 17,236 13.841 5.071 24,823 644 145 19,643 79S 30,348 34,458 1,600 10,771 2,597 3,542 11,095 2.240,118 145 19,643 795 30,348 34,458 1,600 10,771 2,597 3.542 830 23,181 14.516 2,137 4.497 2,240,116 1,444,247

HOME4fART HOST LIMITED Notss to thè •¢¢ounts for thè year ended 31st Mar¢h 2024 7. An#ly¥lè ol oxp•ndltur9 on tharltablB actlvltles Icontlnu8dl YeAr Ended Y•ar Endgd 31 March 31 Ma￿h 2024 2023 Unie3lricted furKIs Roslrl¢ted fund8 1,957,215 262,901 2,240,116 1,312,645 131602 Grants Durlng Itkn yg8r, the ch8rty rec8fved a grant relalh)g to tho Greater M￿Ch￿s￿r area. In¢i)mg relaling to boroLwJhB where Ihe charfty doe¥ not provlde serv1(8 W8$ pe8sed on lo the Homestart charl￿8 op6ratlng In tho$0 area8: Y•ar Ended Year Ende 31 M•r¢h 31 March 2024 2023 Homestart Rfxhdale and Bury Homestsrt Traff￿d Salford and Wlggn 315,381 123.810 439,191 8. Oth•r ¢osts AllocalFon of go¥•rnaneè •nd $￿ppOrt ¢08t8 Tlw braakdown ofsupporl costs and how these were alloc¥ted be￿een govemance other supporl co8ts18 shown below.. Genernl Support Go¥grnancg 1,680 4,140 Total 2024 8a•l8 of apportlonm•JFt 1.680 type ol expense 4,140 type of expense 11.305 type of expensp 2,524 of6xp8nsè 1.090 type of wxpense 5,906 type of expensè 203 type of expense 5 980 type of exp8n8è 32.918 ArLDUntancy Feas A￿111 Fee8 L&gal & Profossknnal Feas AGM Expense5 HR Consultancy R Software TnJBts8 Expen$&B Payroll BuTeau Fee8 11,305 2,524 1,ogo 5,906 293 5,980 8,637 ¥Iou8 reporflng perlc•J Genernl Support Govorngncg 1,520 4,090 3,180 T¢)ts12023 Ba818 ofapportlonmont 1,520 twe of expense 4,09Q type of expense 3,180 type of expense 8,513 type of expense 150 typo of expense 2,388 type of gxperBe 6,300 type of expern8e 42,854 type of expenBe 4 typo of èxpans8 179 type of exper 4,774 typ8 of èxpe￿8 73,952 Accountancy Faes Audil Fees Add¢llon81 ALKlltor Feès Legal & Professional Fees Penallle8 HR Consullancy HR Sofiware Stral8ulc Consullaw S8Nlr Trustee Expenses Penslon Fund Adrnkntslrallor) Payroll Bureau Fees 8,513 150 2,368 6,300 42,854 17 65,158 8.794 Analysls ofstaff ¢Mts Year Endofl Year Endod 31 March 31 f4fjarch 2024 2023 Wages and Salafles Social Securlty Costs Pen81on C0818 1,320.6 106.346 1A156.293 8S.729 81.332 1.223 3fj4 1,517,428 Support C051s Charitable acaivths I￿1742& 1517.428 1223.354 Tho gverage numbor of empb)yges durlNJ the year wa8 59. FTE 50.75 Iwavlous year.. 50, FTE 401. thariiy considers its key management personnel cotnpwise¥ IhB trustees arKI Chief Executive Offlcer. The total employment beneffts, I￿￿dIng employer pen8lDn contribufhJn8 of Iho koy managemgnt persDnml wero £67,911 {Inclwliry employer pension costs (previous year.. £63.9441. employoe ha8 betffits in èxc888 of £80,0￿ (prevlou$ year. 11,

HOME4TART HOST LIMrrED Not08 to tha accounts for th• ya4r •nd•d 31st March 2024 qfl. Audltor F998 Ygar Ended Year End•d 31 Maych 31 March 2024 2023 ALMJStorB Fe Olhor Fees Payable lo Audilor 4,140 3.180 7,270 4,140 11. Tanglbb FIKod Assots Fumlturo & Equlpmfjnt Total Cosl Al 1 Aprll 2023 Addltlons At 31 March 2024 4,992 64,992 75,488 Deproclallfn At 1 Aprll 2023 Chawge for Year AI 31 IAarch 2024 39,435 11.095 39,435 11,095 NET BOOK VALUE Al 31 March 2024 Al 31 Mgr¢h 2023 24,956 25,557 25.557 1Z Anatyslg of dabtorn 2024 2023 D8blNs Prepayments 1 f4,400 77,785 48,313 126,098 144.234 Deblors 8nd prep9yment8 relatsd lo rbslrlct8d furKls £24.832 aThl unrestrJ¢ted fvnds £119,402120r3'. £28.4601£97N81. 13. Crgdltor8: amount8 falllng du6 wllhln •)hg yèar 2024 2023 Cr8dit(Jrs Short-lerm compen58ted ab58nc8s {holklay pay) Oth8r oydllors and accmlB Defe￿ed Incprne 37,418 13,375 12,521 216,628 279 842 6.026 11.741 12.246 371,966 cr￿￿or8 relatlno to reslrlcted fyjnds £32,B62 unresthcted fvnds £246,98012023.. £niV£401,979). 14. D&forrnd Incom Deferred in¢(ne comprise8 grant8 foT periods after the year end. Balan¢8 as at 1 Aprll 2023 AmouDI ￿lease￿ to Inmne eamed from clwrilatrAe actl¥ltl&s Amount deferred kn y8ar Balance al 31 lknr¢h 2024 371,968 (371,9661 216,528

HOME4TART HOST LIMITED 21 Noto8 to tha accounts for thg ygar 318t Mar¢th 2024 16. Anatys15 01 ¢harltablo fuNI$ AnatyslB of movements In fund¥ BaFance * 1 Aprll 2023 Inromlng Ro¥our¢e¥ R•gOUYCO8 Expende Bo18nco at 31 March 2024 Tron81gr¥ General Fund Dèslgrtated Fund 858,711 150,000 1,008,711 2,159,355 2,012,252) 33,0831 972,731 180.384 1153115 2.159,35J 2 012,252 2.699 Pr6vlous ryrtlrwJ perlod BalancD at 1 April 2022 Incomlng R•Bources Ra#our Expgnd9d Balance at 31 March 2023 Tr4ngfor8 General Fund Deswjnated Fund 960,fJ35 150,000 1.110.535 1.211,291 11.312,6451 (4701 858,711 150.1 1.008.711 1,211,291 1 312,845 470 Nanm of wnréstr1¢t￿ lund: General Fund D&shJnated Fund Descrlptlon, nalur8 and purpo86 of th6 fund The'yrpo res8rv6s" after aknvino for 811 d081gnatsd furbts Forfuture ￿du[KlancY PTOVi5ion

HOME4TART HOST LIMITED Notes to th a¢counts for tho year on(l&d 318t March 2024 16. AnalyslB ol ¢harit)1g funds Analysls of mov8m&nts kn rètstricied fvnds 8olan¢• at 1 Aprll 2023 In¢omln Rosoure Resources Expended Balanc8 at 31 MaKh 2024 Tran8ferg Acilon TogèthBr CIO Actlon Tooèther Hou58hokl Support Bauer Radlo 470 1,495 21.500 6,300 1.6161 {21,$001 6,3001 (99,1121 {24,0091 (11.6671 11,8451 11,0001 133,5501 {2,9581 (168 {57,725) (424) {2,000) 10,030 282 901 Cascadg Baby Bundla$'. CNltlren In Neèd Chldren In Need FSW t￿chY of L8nGastsr GroU￿1W0rk Henry Smllh Covld 19 Tam8sld8 & Gh>55op CCG Crlsis FUN Oldham Communlty Rooovory Fund Homè-starl Manch08ter Tame$1do IF 8eMce Breast Pumps Te8co Communlty Grants Comic Rellef 809 Tr)t8 4 for fvnders 43.027 13,648 4,167 82,508 10,361 10,000 2,899 29,122 2￿00 4,825 5,910 338 13,700 424 9,575 2,955 108 14,875 5B.700 2,th)0 19,030 251.194 88,352 09,344 Provtous rgportlng pÈrfod Bala￿￿e at 1 Aprll 2022 Ro5gur¢o9 Ro6ourc06 Expendod Balan¢9 at 31 March 2023 TMfi8fers 500 A¢ts of KirKlne88 Adlon fogelher CIO 84uer Rodio 500 33,994 1,900 51,49D 41.743 10,000 1,845 30,000 19,300 {590) 157,363) 11.900} (9,5581 128.0951 110.S331 24,484 1625) 470 C4scad¢ Baby Bundles.. Chlldren In Need C￿l￿r￿ In Need F8W Duchy of LAncaster GM Big Lottery Henry Smlth Covkl 19 Tameside & Glossop CCG Crlsi8 Fund8 Oldh&m Communlty Rocovary Fund Fh)mtrStart Manchester Hom&Stsrl UK Volanl Grant Tameside IF Service Brea81 PuTnp5 Tamesld? MBC Wkntor Prn8suT8 FuThJ T8sco Community Grants Comlc Reilef Gee note 4 for fund8r8 1.0 43,027 13,eiB 4,167 1,845 5,000 (￿.0(1)} {14rt751 12.9561 11681 (13.71)0) 17,211) 11.686) 12.fN)01 11,WD) 4.825 5,910 504 27,400 2,211 2,110 2,000 1,000 16,124 241817 13,700 424 16.500 214,069 470 Namo of restslet4d fund: Actlon Togethar CIO Action Togelhgr F￿￿Oh￿ld SuppoFI Bauer Radto Cagcade Baby Bundles.. Chlldren In Need Chlldrgn In Negj FSW Duchy of Lanca81er Groun(knork Henry Smllh Covld 19 rameslde & Glossop CCG Cr181s Funds Oldham Comrhunity Recovery F￿￿ Home-slart Manchgster Tamestde MBC IF Servlce Breast Pumps Tesco CommunltyGrants Comic Relief De8crlpllon, naturg and purposp of the fund forthe Bables In Lockdown project for salary and pro5ect costs 10 8UPPOrt IndlvkluaL£ aNI howeholds In Oldham svllh thg Cost of Ilviry cr1818 payment lo purcha8e goods lor a famlly lo contrlbul& lo salary and warehousè rèntsl costs ftthe Play. Learn, Grow school readiness prol&ct for Sala￿ and Pr0￿ct ¢0s1s towRrits costs ft)r a fammy support worker for PIMHS team lo purchase toys foi use in family groups wllh cNldren wtth 8ddltlon81 n8gd8 for a family trip lo Blackpool Zoo for core costs the balance on this knd reprosents future dap￿CIat￿)n the balanca on Ihis lund represents future doweciath)n for mAnagewnent core costs to wjrchase braast pumps fty w in the infant feeding Se lowards summer events fr)r famSlles for Ihe BAME Parent Infant Merrtal Health prolecl kn Tame81de and Oktham frjr salary anLI project costs fijnds to rMJrcha8e gocds for a famly nthbulion iowards senlor management coBts lo covarslaff tlme and associated costs of h¢Ading a targ6 number of fafflly even15 lo distrfbulg to frdmilie5 in red of support wilh fo¢xl and energy C08ts 5(X) Acts of Kindness GM Blg Loltery Homeslart Volant Grant Tgmeslde MBC Wfinter Pfe55ure F￿d

HOME-START Hosf UMITED pkntes to the ac¢ount8 forthè ￿rended 31st March 2024 16. Anolysls vf nel a85ets belwepn fund$ Umrn8trl¢ted l)Bslgnated Re¥trl¢tod' lund funds fur￿$ Tolul 2024 Tanglbl8 fflxed assets Cash at bank and in haNI 0th6r nel curront a680ts1llablld6s) Total 21,833 1,078,476 127 578 972,731 3,123 64,251 8.030 24,956 1,323.111 135,808 1212,459 180,384 180.384 Pr8VK)U8 reporting period Unre$trl¢tgd Dgslgnatod fuiid5 funds R08trtctsd fund Total 2023 T&￿Ibl8 IIKed assets Cash al bank arbJ in ￿nd oth8r n8t cwr8nt 88s8ts1(Ilablltle6) Total 19,311 1,143,741 304.341 858 711 8,248 53,648 28,460 88,352 25,5S7 1,347,387 150,000 150,000 1,097.063 17. Flnanclai Instrum&nfs The Gharily orly has ffinanthal a$6el$ aNI IlablHlle8 of a klNI that ryuallfy as baslc flnanclal Inslrumants. Ba$1¢ Ih)an¢lal Ir6twnwnts aro In111811y rg¢ogni8gd on a transaction value and subsequFnlly meayurod at Iheir seltkment value wRh lh& exGeplion ol bank loans whk* are subwuenlly mea8ured 81 an amtsrtlwl Eosl uslThJ tha èffgckn Interesl method. 18. Opgratkng Leas98 2024 2023 Not later th8n ona y8ar LateT than one year and not later Ihan fve years 20,704 15,528 16,969 56,889