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2021-03-31-accounts

Company Registration Number - 07280613

The Charity Registration Number is :- 1138382

Home-Start North Dorset

Report and Accounts

31 March 2021

Home-Start North Dorset

Report and accounts for the year ended 31 March 2021

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 7
Independent Accountant's Report 8
Funds Statements:-
Statement of Financial Activities 10
Statement of Financial Activities - Prior Year statement 11
Movements in funds 13
Revenue Funds 13
Income and Expenditure account 14
Balance sheet 15
Notes to the accounts 16

Home-Start North Dorset

Company Registration Number - 07280613

Trustees' Annual Report for the year ended 31 March 2021

The Trustees present their Report and Accounts for the year ended 31 March 2021, which also comprises the Directors' Report required by the Companies Act 2006.

Reference and administrative details

The charity name.

The legal name of the charity is:- Home-Start North Dorset.

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1138382.

.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.

The trustees are all individuals.

1

Home-Start North Dorset

Company Registration Number - 07280613

Trustees' Annual Report for the year ended 31 March 2021

The principal operating address, telephone number, email and web addresses of the charity are:-

Office 2 The Exchange Old Market Hill, Sturminster Newton Dorset, DT10 1FH Telephone 01258 473038 Email Address hello@home-start-northdorset.co.uk Web address www.home-start-northdorset.co.uk

The registered office of the charity for Companies Act purposes is the same as the operating address shown above.

The Trustees in office on the date the report was approved were:- Matthew J R Ambrose Jane S Barkes Sarita Bichard Carole A Brown Nicola Donaldson Corinna S Goldman Jennifer A Kretz Caroline Salt

The following persons served as Trustees during the year ended 31 March 2021 :-

The trustees who served as a trustee in the reporting period, and, if applicable, their dates of appointment or resignation during the year were:-.

Name Appointed Resigned/Retired
Matthew J R Ambrose
Jane S Barkes
Sarita Bichard
Carole A Brown
Nicola Donaldson
Corinna S Goldman
Jennifer A Kretz
Caroline Salt
Secretary - Chelsey Gowen

At the Annual General Meeting Sarita Bichard, Corinna Goldman, Caroline Salt, Matthew Ambrose and Nicola Donaldson retire as trustees, but are eligible for reappointment.

All the trustees are also directors of the charity.

2

Home-Start North Dorset

Company Registration Number - 07280613

Trustees' Annual Report for the year ended 31 March 2021

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

The main activities undertaken in relation to those purposes during the year.

The charity helps build better lives for children. It supports isolated, struggling and vulnerable families with at least one child under 5 years of age, within their own homes or remotely, enabling them to cope with their difficulties through a network of trained volunteers who will visit the home and work with the family according to their needs.

The main activities undertaken during the year to further the charity's purpose for the public benefit.

Accepting referrals from professionals and families alike and matching a suitably trained volunteer to support those families, helping them to develop strategies to address the issues that are affecting them and causing them problems.

This has been a challenging year due to the COVID-19 pandemic. Home visiting had to be suspended during the first lockdown and has only restarted with a very limited number of families who requested it. The majority of families have been supported remotely or where possible and restrictions allow, one to one walks. The Mothers in Mind support group for women with perinatal mental health problems has continued via a WhatsApp group when necessary or meeting as a small group when possible. Our Mess & More toddler group unfortunately had to be suspended completely.

However, at the end of the year we look forward to being able to slowly open up services as government restriction lift with the promise of vaccinations for all by the end of July.

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

The contribution of volunteers during the year.

Our work depends on the extensive support from our volunteers, without whom we would be unable to continue the work of the charity. We provide high quality training for all our volunteers.

3

Home-Start North Dorset

Company Registration Number - 07280613

Trustees' Annual Report for the year ended 31 March 2021

The main achievements and performance of the charity during the year.

Home-Start North Dorset successfully recruited and trained a significant number of new volunteers using the revised training programme and doing it remotely, which worked well, and a number of volunteers undertook more specialised training remotely.

We have learned a lot about different ways of working, with staff working from home and staff and volunteers alike learning how to use our on-line information system.

Families have been supported remotely, however their outcomes have not been as positive as they are when supported in the home. However, the Mothers in Mind group has continued to support women throughout and those women have reported good positive outcomes as a result.

Throughout the year the scheme supported 68 families and 126 children. Volunteer support to our home visiting services equated to 387 hours. We adapted our service allowing support to continue even under the strictest Covid measures. This included texting, video calling, telephone calls, faceto-face social distance walking, and home visiting when restrictions would allow it.

We have continued to run our ‘Mothers in Mind’ Perinatal support group and have provided over 50 hours of face-to-face support to families from September 2020 – March 2021.

Volunteer retention has been a challenge and unfortunately through the period we lost a total of 12 volunteers. We have maintained our volunteer numbers by recruiting and training two groups remotely. As a result, we still have over 40 volunteers.

During the lockdown period we piloted a new walking group project, and this will be a new focus for us for 2021-22.

Fundraising activities during the year.

It has been a difficult year for business and the grant giving bodies who have historically funded charities, so their approach is cautious. We were lucky enough to receive almost £40k COVID grant from the National Lottery in the Autumn which saw us through the later half of the financial year. Unfortunately, they also turned us down for a bid which we submitted for a 4 year grant supporting families in mental health, saying they had already funded a mental health project for another charity in North Dorset.

Due to the restrictions during the year no fundraising activities have taken place but bids continue to be submitted for smaller grants.

We are extremely grateful to all who have donated and enabled us to keep going.

The difference the charity's performance during the year has made to the beneficiaries of the charity.

We have both statistical and anecdotal evidence to show how the support of Home-Start North Dorset has allowed families to work through their difficulties, grow stronger and build on the foundations laid down in their contact with us.

The degree to which the achievements and performance during the year have benefited wider society.

It is now widely acknowledged by both statutory and other agencies that Home-Start is a vital and valued part of family support across the area, providing services in a way that no other charity does.

4

Home-Start North Dorset

Company Registration Number - 07280613

Trustees' Annual Report for the year ended 31 March 2021

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

We have been able to maintain a committed and hard-working Trustee group and we have welcomed approaches from individuals with a wide variety of skills. These have come through publicity about us or by individual contacts with people aware of our work.

Bankers NatWest Bank, The Commons, Shaftesbury SP7 8JY

Financial review

The charity's financial position at the end of the year ended 31 March 2021

The financial position of the charity at 31 March 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Restricted Revenue Funds
Total Funds
Net income
Unrestricted Revenue Funds available for the
general purposes of the charity		 2021
£
29,615
93,825
3,641
97,466		 2020
£
(25,924)
64,198
3,653
67,851

Financial review of the position at the reporting date, 31 March 2021 .

The trustees consider the financial performance by the charity during the period to have been satisfactory considering the pandemic.

We took advantage of the government furlough scheme for some staff during parts of the year that

were locked down which helped.

The end result sees total funding at year end of £97,500 which is an improved situation from the previous year end.

The Trustees remain focused on securing funding to continue our support work and to ensure that Home-Start North Dorset remains in a financially stable position.

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Home-Start North Dorset

Company Registration Number - 07280613

Trustees' Annual Report for the year ended 31 March 2021

Policies on reserves.

The Trustees have examined the necessity for free reserves, being those unrestricted funds which are not invested in fixed assets, not designated for specific purposes or otherwise committed. These reserves are intended to cover the eventuality that there are gaps in funding and/or to meet redundancy and other run-off costs in the event that an orderly rundown of Home-Start North Dorset's activities is required. It is intended that free reserves should not be less than three months of anticipated resources expended.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Plans For the Future

Summary of plans for the future and the trustees' perspective of the future direction of the charity.

The trustees took the decision in 2020 not to proceed with a merger with another Home-Start as the timing was not conducive to the detailed talks needed to agree the structure and a new shared vision, with no face to face meeting being allowed.

A new 3 year Strategic Plan 2021-2024 has been developed and agreed.

The intension is to gradually get back to normal home visiting support for families, COVID-19 and government restrictions permitting. Restarting Mess & More toddlers group which will be much more focused on outcomes and in smaller groups.

Extend the walking groups and Mothers in Mind groups enabling more to participate.

It is also intended to look at the feasibility of extending into South Somerset where there is no HomeStart scheme operating.

Employment of disabled persons

Home-Start North Dorset is committed to equal opportunities for all staff and volunteers.

Details of The Independent Examiner

Ann Herring CTA, MAAT

Member of Member of Association of Accounting Technicians

Office 4 The Exchange Old Market Hill Sturminster Newton Dorset DT10 1FH

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Home-Start North Dorset

Company Registration Number - 07280613

Trustees' Annual Report for the year ended 31 March 2021

Statement of the Directors Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP),

.

In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

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

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

Method of preparation of accounts - Small company provisions

The financial statements are set out on pages 10 to 30.

The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102, These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

03/06/2021

This report was approved by the board of trustees on …...............................

CAROLE BROWN Director and Trustee

7

Home-Start North Dorset

Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 March 2021

I report to the Trustees on my examination of the financial statements of the charitable company on pages 10 to 30 for the year ended 31 March 2021 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 16.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 7, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

8

Home-Start North Dorset

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Signed:-

Ann Herring CTA, MAAT - Independent Examiner

Member of Association of Accounting Technicians

Office 4 The Exchange Old Market Hill Sturminster Newton Dorset DT10 1FH

03/06/2021 This report was signed on …..........................................

9

Home-Start North Dorset - Statement of Financial Activities for the year ended 31 March 2021

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2021, as required by the Companies Act 2006)

Income & Endowments from:
Donations & Legacies
A1
Charitable activities
A2
Investments
A4
Other
A5
Total income
A
Expenditure on:
Raising funds
B1
Charitable activities
B2
Total expenditure
B
Net income for the year
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
SORP
Ref		 Current year
Unrestricted
Funds
2021
£
50,086
2,670
30
4,332
57,118
-
27,491
27,491
29,627
64,198
93,825
 Current year
Restricted
Funds
2021
£
52,541
-
-
-
52,541
2,206
50,347
52,553
(12)
3,653
3,641		 Current year
Total Funds
2021
£
102,627
2,670
30
4,332
109,659
2,206
77,838
80,044
29,615
67,851
97,466		 Prior Year
Total Funds
2020
£
58,370
10,408
151
861
69,790
2,730
92,984
95,714
(25,924)
93,775
67,851

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All activities derive from continuing operations

The notes attached on pages 16 to 30 form an integral part of these accounts.

10

Home-Start North Dorset - Statement of Financial Activities for the year ended 31 March 2021

Home-Start North Dorset - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP

Income & Endowments from:
Donations & Legacies
A1
Charitable activities
A2
Investments
A4
Other
A5
Total income
A
Expenditure on:
Raising funds
B1
Charitable activities
B2
Total expenditure
B
B4
Net income for the year
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
SORP
Ref		 Prior Year
Unrestricted
Funds
2020
£
54,820
10,408
151
861
66,240
2,008
92,809
94,817
(28,577)
92,775
64,198

 Prior Year
Restricted
Funds
2020
£
3,550
-
-
-
-
3,550
722
175
897
2,653
1,000
3,653		 Prior Year
Total Funds
2020
£
58,370
10,408
151
861
69,790
2,730
92,984
95,714
(25,924)
93,775
67,851

All activities derive from continuing operations

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.'

The notes attached on pages 16 to 30 form an integral part of these accounts.

11

Home-Start North Dorset - Statement of Financial Activities for the year ended 31 March 2021

Home-Start North Dorset - Resources applied in the year ended 31 March 2021 towards fixed assets for Charity use:-

assets for Charity use:-
Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
Other applications of funds
Net resources available to fund charitable activities		 2021
£
29,615
-
-
29,615		 2020
£
(25,924)
(338)
-
(26,262)

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

The notes attached on pages 16 to 30 form an integral part of these accounts.

12

Home-Start North Dorset - Statement of Financial Activities for the year ended 31 March 2021

Movements in revenue and capital funds for the year ended 31 March 2021

Revenue accumulated funds

Unrestricted
Funds
2021
£
Accumulated funds brought forward
64,198
29,627
93,825
Closing revenue funds
93,825
Summary of funds
Unrestricted
and
Designated funds
2021
£
Revenue accumulated funds
93,825
Recognised gains and losses before
transfers		 Restricted
Funds
2021
£
3,653
(12)
3,641
3,641
Restricted
Funds
2021
£
3,641		 Total
Funds
2021
£
67,851
29,615
97,466
97,466
Total
Funds
2021
£
97,466		 Last year
Total Funds
2020
£
93,775
(25,924)
67,851
67,851
Last Year
Total Funds
2020
£
67,851

The notes attached on pages 16 to 30 form an integral part of these accounts.

13

Home-Start North Dorset - Statement of Financial Activities for the year ended 31 March 2021

Home-Start North Dorset

Income and Expenditure Account for the year ended 31 March 2021 as required by the Companies Act 2006

Income
Income from operations
Interest receivable
Other operating income
Gross income in the year before exceptional items
Gross income in the year including exceptional items
Expenditure
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Fundraising costs
Governance costs
Total expenditure in the year
Tax on surplus on ordinary activities
Retained surplus for the financial year
Net income after tax in the financial year
Net income before tax in the financial year
Investment income		 2021
£
105,297
30
4,332
109,659
109,659
77,142
171
2,206
525
80,044
29,615
-
29,615
29,615		 2020
£
68,778
151
861
69,790
69,790
92,198
261
2,730
525
95,714
(25,924)
-
(25,924)
(25,924)

All activities derive from continuing operations

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 16 to 30 form an integral part of these accounts.

14

Home-Start North Dorset - Balance Sheet as at 31 March 2021

Note
SORP
Ref
Fixed assets
A
Tangible assets
10
A2
Current assets
B
Debtors
B2
Cash at bank and in hand
B4
Total current assets
2021
£
690
-
97,301
97,301		 2020
£
861
861
66,969
67,830		 2020
£
861
861
66,969
67,830
Creditors: amounts falling due within
one year
11
C1
Net current assets
The total net assets of the charity		 (525)
96,776
97,466		 (840)
66,990
67,851
67,851

The total net assets of the charity are funded by the funds of the charity, as follows:-

Restricted funds
Restricted Revenue Funds
15
D2
3,641
Unrestricted Funds
Unrestricted Revenue Funds
15
D3
93,825
Designated Funds
Total charity funds		 3,653
3,641
64,198
93,825
97,466		 3,653
64,198
67,851

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The member has not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 9.

The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

CAROLE BROWN

Trustee Approved by the board of trustees on …..............................

The notes attached on pages 16 to 30 form an integral part of these accounts.

15

Home-Start North Dorset

Notes to the Accounts for the year ended 31 March 2021

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Going Concern

The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as various fundraising activities. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. The financial climate both locally and nationally is not improving and funding is getting more difficult to obtain, with more charities applying for less funds. Over the past year, COVID-19 has forced many businesses to close and it is unknown at this time as to what impact that will have on funding during the coming year. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.

Risks and future assumptions

The charity is a public benefit entity as defined in FRS 102.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..

Expenditure is accounted for on an accruals basis and has been classified under 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.

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.

However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note6.

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Home-Start North Dorset

Notes to the Accounts for the year ended 31 March 2021

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation. Cost value includes all costs expended in bringing the asset into its intended working condition .

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.

Fixtures and fittings 20 % reducing balance Computer equipment 25 % reducing balance

Pensions - defined contribution schemes

The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

There are no designated funds.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

There are no endowment funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to one or more Home-Start schemes as nominated by Home-Start UK. This will ensure that funds in the name of Home-Start remain within Home-Start.

4 Significance of financial instruments to the charity's position

There are no significant implications of financial instruments to the charity's financial position or performance, for example the terms and conditions of loans, or the use of hedging to manage financial risk.

17

Home-Start North Dorset

Notes to the Accounts for the year ended 31 March 2021

The net (deficit)/surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets
Pension costs		 2021
£
171
1,546		 2020
£
261
1,194

The charity depends on the network of trained volunteers, which is much appreciated. The volunteers visit homes and work with the families and children according to their needs. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.

7 Staff costs and emoluments

Salary costs
2021
£
Gross Salaries excluding trustees
62,252
Employer's operating costs of defined
contribution pension schemes
1,546
Total salaries, wages and related costs
63,798
Numbers of full time employees or full time equivalents
2021
The average number of total staff employed in the year was
4
The average number of part time staff employed in the year was
3
The average number of full time staff employed in the year was
1
The estimated full time equivalent number of all staff employed in the year was
4
The estimated equivalent number of full time staff deployed in different activities in the year was:-
Engaged on charitable activities
2
Engaged on management and administration
2
The estimated full time equivalent number of all staff employed as above
4		 2021
£
62,252
1,546		 2020
£
67,479
1,194
63,798 68,673
2021
4		 2020
4
1
3
4
2
2
4 4

Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

18

Home-Start North Dorset

Notes to the Accounts for the year ended 31 March 2021

8 Defined contribution pension schemes

The charity operates a defined contribution pension scheme, the costs of which are shown above.

Any liabilities and assets associated with the scheme are shown under debtors and creditors.

9 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

19

Home-Start North Dorset

Notes to the Accounts for the year ended 31 March 2021

10 Tangible fixed assets

Current Year
Cost
At 1 April 2020
Additions
At 31 March 2021
Depreciation
At 1 April 2020
Charge for the year
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020
Prior Year
Cost
01 April 2019
Additions
-
-
-
31 March 2020
Depreciation
01 April 2019
Charge for the year
31 March 2020
Net book value
31 March 2020
31 March 2019		 Plant &
Machinery
£
3,189
3,189
2,328
171
2,499
690
861
Plant &
Machinery
£
2,851
338
3,189
2,067
261
2,328
861
784

20

Home-Start North Dorset

Notes to the Accounts for the year ended 31 March 2021

11 Creditors: amounts falling due within one year
Accruals
Deferred Income - Unrestricted & designated funds
12 Income and Expenditure account summary
At 1 April 2020
Surplus after tax for the year
At 31 March 2021		 2021
£
525
-		 2020
£
525
315
525 840
2021
£
67,851
29,615		 2020
£
93,775
(25,924)
97,466 67,851

13 No related party transactions

There were no transactions with related parties in the year , except with regard to trustees' expenses.

14 Particulars of how particular funds are represented by assets and liabilities

At 31 March 2021
Tangible Fixed Assets
Current Assets
Current Liabilities
At 1 April 2020
Tangible Fixed Assets
Current Assets
Current Liabilities		 Unrestricted
funds
£
690
93,660
(525)		 Designated
funds
£
-
-		 Restricted
funds
£
-
3,641
-		 Total
Funds
£
690
97,301
(525)
93,825 - 3,641 97,466
Unrestricted
funds
£
861
64,177
(840)		 Designated
funds
£
-
-
-		 Restricted
funds
£
-
3,653
-		 Total
Funds
£
861
67,830
(840)
64,198 - 3,653 67,851

21

Home-Start North Dorset

Notes to the Accounts for the year ended 31 March 2021

15 Change in total funds over the year as shown in Note 14 , analysed by individual funds

Funds brought
forward from
2020
Movement in
funds in 2021
See Note 16
£
£
Unrestricted and designated funds:-
Unrestricted Revenue Funds
64,198
29,627
Total unrestricted and designated funds
64,198
29,627
Dorset Council
625
(625)
Asda
1,028
(584)
Army Central Fund HSUK
2,000
(2,000)
HSUK - Lonliness Fund
-
3,197
Total restricted funds
3,653
(12)
Total charity funds
67,851
29,615
16 Analysis of movements in funds over the year as shown in Note 15
Income
Expenditure
2021
2021
£
£
Unrestricted and designated funds:-
Unrestricted Revenue Funds
57,118
(27,491)
Restricted funds:-
Restricted Fixed Asset Funds
-
-
Restricted Revaluation Reserve
-
-
Dorset Council
(625)
Asda
(584)
Army Central Fund HSUK
(2,000)
HSUK - Lonliness Fund
10,000
(6,803)
The National Lottery COVID Grant
38,541
(38,541)
Dorset Community Foundation
4,000
(4,000)
109,659
(80,044)		 Funds brought
forward from
2020
£
64,198		 Movement in
funds in 2021
See Note 16
£
29,627		 See Note 0
£
-
Transfers
between
funds in 2021		 Funds carried
forward to
2022
£
93,825
64,198 29,627 - 93,825
625
1,028
2,000
-		 (625)
(584)
(2,000)
3,197		 -
-
-
-		 -
444
-
3,197
3,653 (12) - 3,641
67,851 29,615 - 97,466
Other
Gains &
Losses
2021
£
-
-
-
-
-
-
-
-
-		 Movement
in funds
2021
£
29,627
-
-
(625)
(584)
(2,000)
3,197
-
-
109,659 (80,044) - 29,615

22

Home-Start North Dorset

Notes to the Accounts for the year ended 31 March 2021

17 The purposes for which the funds

Unrestricted and designated funds:-

Unrestricted Revenue Funds

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

Restricted funds:-

This fund is restricted to working with families referred by Dorset Family Matters

Dorset Council Matters Asda This fund is to be used for a family party Army Central Fund HSUK This fund is to be used to support families on Blandford Camp This funding is to enable HSND to continue to operate during lockdown and The National Lottery COVID Grant as lockdown eases. The criteria for this fund is isolated young mums;expectant or new mums whose experience has been affected by COVID-19;have serious HSUK - Lonliness Fund vulnerability around mental health;have no other support network in the country. Dorset Community Foundation This fund is for general running costs of HSND

Dorset Community Foundation

18 Ultimate controlling party

The charity is under the control of its legal members.

The company is limited by guarantee. Every member of the charity is obliged to contribute such amount as may be required not exceeding £1 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

23

Home-Start North Dorset

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

19 Donations, Grants and Legacies

Donations and gifts from individuals
Sturminster Cheese Festival
Mrs Anthony Pitt-Rivers CVO, DL
Pumpkin Party
Adrian Swire Trust
Persimmon
Sherborne Girls School
The Valentines Trust
Revenue grants from government and
public bodies
Gillingham Town Council
Shaftesbury Town Council
Total donations and gifts from
individuals
Dorset Council
Blandford Town Council
Total public sector revenue grants
Small donations individually less than £1000		 Current year
Unrestricted
Funds
2021
£
8,586
1,500
-
4,000
-
-
-
-		 Current year
Restricted
Funds
2021
£
-
-
-
-
-
-
-
-		 Current year
Total Funds
2021
£
8,586
1,500
-
4,000
-
-
-
-
14,086
Current year
Total Funds
2021
£
9,500
-
-
-
9,500		 Prior Year
Total Funds
2020
£
10,320
-
2,500
-
1,000
1,000
10,000
5,000
14,086 - 29,820
Current year
Unrestricted
Funds
2021
£
9,500
-
-
-		 Current year
Restricted
Funds
2021
£
-
-
-
-		 Prior Year
Total Funds
2020
£
10,300
500
1,500
1,500
9,500 - 13,800

24

Home-Start North Dorset

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

Revenue grants from government and public bodies - Prior Year analysis

Prior Year
The Valentine Trust
HSUK
HSUK - Lonliness fund
Groundworks
Total private sector revenue grants
Dorset Community Foundation
Hall & Woodhouse Community Chest
Revenue grants and donations from non
public bodies
Asda
Army Central Fund HSUK
Small grants individually less than £1000
The National Lottery COVID grant		 Prior Year
Unrestricted
Funds
2020
£
13,000		 Prior Year
Restricted
Funds
2020
£
800		 Prior Year
Total Funds
2020
£
13,800
Current year
Total Funds
2021
£
500
-
10,000
1,500
12,000
5,000
-
1,500
10,000
38,541
79,041		 Prior Year
Total Funds
2020
£
-
750
10,000
-
-
-
2,000
2,000
-
-
Current year
Unrestricted
Funds
2021
£
500
-
10,000
1,500
8,000
5,000
-
1,500
-
-		 Current year
Restricted
Funds
2021
£
-
-
-
-
4,000
-
-
-
10,000
38,541
26,500 52,541 14,750

Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries) - Prior Year analysis

Prior Year
Total Donations, Grants and Legacies
Total Donations, Grants and
Legacies
A1		 Prior Year
Unrestricted
Funds
2020
£
12,000		 Prior Year
Restricted
Funds
2020
£
2,750		 Prior Year
Total Funds
2020
£
14,750
50,086 52,541 102,627 58,370

25

Home-Start North Dorset

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

Prior year
Total Donations, Grants and
Legacies
A1		 Unrestricted
Funds
2020
£		 Restricted
Funds
2020
£		 Prior Year
Total Funds
2020
£
54,820 3,550 58,370

20 Income from charitable activities - Fundraising Activities

Current year
Primary purpose and ancillary trading
21
Current year
Total income from fundraising events
Total from charitable activities
A2
22 Investment income
Bank Interest Receivable
Total investment income
A4
Total Income from charitable activities
Activities for generating funds
Total Primary purpose and ancillary
trading		 Current year
Unrestricted
Funds
2021
£
2,670		 Current year
Restricted
Funds
2021
£
-		 Current year
Total Funds
2021
£
2,670
2,670
Current year
Total Funds
2021
£
2,670
2,670
Current year
Total Funds
2021
£
30
30		 Prior Year
Total funds
2020
£
10,408
2,670 - 10,408
Current year
Unrestricted
Funds
2021
£
2,670		 Current year
Restricted
Funds
2021
£
-		 Prior Year
Total Funds
2020
£
10,408
2,670 - 10,408
Current year
Unrestricted
Funds
2021
£
30		 Current year
Restricted
Funds
2021
£
-		 Prior Year
Total Funds
2020
£
151
30 - 151

26

Home-Start North Dorset

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

23 Other income and gains
Current year
Current year
Unrestricted
Funds
2021
£
-
Total other income
A5
4,332
24 Expenditure on charitable activities - Direct spending
Current year
Current Year
Unrestricted
Funds
2021
£
1,790
Total direct spending
B2a
1,790
Sundry other income - Gift Aid
Staff training and support - HSUK
registration		 Current year
Unrestricted
Funds
2021
£
-		 Current year
Restricted
Funds
2021
£
-		 Current year
Total Funds
2021
£
-
4,332
Current year
Total Funds
2021
£
1,790
1,790		 Prior Year
Total Funds
2020
£
861
4,332 - 861
Current year
Restricted
Funds
2021
£
-		 Prior Year
Total Funds
2020
£
2,482
1,790 - 2,482

27

Home-Start North Dorset

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

25 Support costs for charitable activities

25
Support costs for charitable activities
Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
2021
2021
£
£
Employee costs not included in direct costs
13,576
48,676
1,546
-
-
152
359
-
Volunteer costs
-
-
-
897
-
622
Premises Expenses
5,467
-
364
-
Administrative overheads
1,105
-
581
-
-
-
959
-
426
-
614
-
-
-
8
-
Professional fees paid to advisors other than the auditor or examiner
-
-
Financial costs
171
-
Total support costs - Current Year
25,176
50,347
The basis of allocation of costs between activities is described under accounting policies
Website and computers
Sundry expenses
Depreciation & Amortisation in total for
Other legal and professional
Volunteers' expenses
Travel and subsistence - volunteers
Defined contribution pension cost -
administrative staff
Insurance
Subscriptions - Dorset Chamber
Telephone, fax and internet
Software licences and expenses
Training and welfare - staff
Training and welfare - volunteers
Travel
Salaries - Administrative staff
Postage and stationery
Licence fees payable
Travel and subsistence - staff
Rates and water charges		 Current year
Total Funds
2021
£
62,252
1,546
152
359
-
897
622
5,467
364
1,105
581
-
959
426
614
-
8
-
171
75,523		 Prior Year
Total Funds
2020
£
67,479
1,194
-
-
22
2,048
4,559
5,467
358
888
706
2,186
-
3,594
543
37
199
323
261
89,977
-
-
-

28

Home-Start North Dorset

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

Prior Year
Employee costs not included in direct costs
Salaries - Administrative staff
Volunteer costs
Volunteers' expenses
Training and welfare - volunteers
Travel and subsistence - volunteers
Premises Expenses
Licence fees payable
Rates and water charges
Administrative overheads
Telephone, fax and internet
Postage and stationery
Travel
Software licences and expenses
Insurance
Sundry expenses
Website and computers
Professional fees paid to advisors
Defined contribution pension cost -
administrative staff
Total support costs - Prior Year
Financial costs
Depreciation & Amortisation in total for
Other legal and professional		 Prior Year
Unrestricted
Funds
2020
£
67,479
1,194
22
2,048
4,384
5,467
358
888
706
2,186
3,594
543
37
199
323
261		 Prior Year
Restricted
Funds
2020
£
-
-
-
-
175
-
-
-
-
-
-
-
-
-
-
-		 Prior Year
Total Funds
2020
£
67,479
1,194
22
2,048
4,559
5,467
358
888
706
2,186
3,594
543
37
199
323
261
89,802 175 89,977

The basis of allocation of costs between activities is described under accounting policies

26 Other Expenditure - Governance costs

Current Year
Independent Examiner's fees
Total Governance costs		 Current year
Unrestricted
Funds
2021
£
525		 Current year
Restricted
Funds
2021
£
-		 Current year
Total Funds
2021
£
525
525		 Prior Year
Total Funds
2020
£
525
525 - 525

29

Home-Start North Dorset

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

27 Total Charitable expenditure

Total Charitable expenditure
Current Year
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2
Prior Year
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Current year
Unrestricted
Funds
2021
£
1,790
25,176
525		 Current year
Restricted
Funds
2021
£
-
50,347
-		 Current year
Total Funds
2021
£
1,790
75,523
525
77,838
Prior Year
Total Funds
2020
£
2,482
89,977
525		 Prior Year
Total Funds
2020
£
2,482
89,977
525
27,491 50,347 92,984
Prior Year
Unrestricted
Funds
2020
£
2,482
89,802
525		 Prior Year
Restricted
Funds
2020
£
-
175
-
92,809 175 92,984

28 Expenditure on raising funds and costs of investment management

Current Year
Fundraising publicity & marketing
Cost of fundraising activities
Total fundraising costs
B1
Prior Year
Fundraising publicity & marketing
Cost of fundraising activities
Total fundraising costs
B1		 Current year
Unrestricted
Funds
2021
£
-
-		 Current year
Restricted
Funds
2021
£
394
1,812		 Current year
Prior Year
Total Funds
Total Funds
2021
2020
£
£
394
389
1,812
2,341
- 2,206 2,206
2,730
Prior Year
Unrestricted
Funds
2020
£
373
1,635		 Prior Year
Restricted
Funds
2020
£
16
706		 Prior Year
Total Funds
2020
£
389
2,341
2,730
2,008 722

30