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2022-03-31-accounts

Company Registration Number - 07280613

The Charity Registration Number is - 1138382

Home-Start North Dorset

Report and Accounts

31 March 2022

Home-Start North Dorset

Report and accounts for the year ended 31 March 2022

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 5
Independent Examiners Report 7
Funds Statements:-
Statement of Financial Activities 8
Statement of Financial Activities - Prior Year statement 9
Movements in funds 10
Revenue Funds 13
Balance sheet 12
Notes to the accounts 13

Home-Start North Dorset

Company Registration Number - 07280613

Trustees' Annual Report for the year ended 31 March 2022

The Trustees present their Report and Accounts for the year ended 31 March 2022, 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.

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.

1

Home-Start North Dorset

Company Registration Number - 07280613

Trustees' Annual Report for the year ended 31 March 2022

The Trustees in office on the date the report was approved were:-

Matthew J R Ambrose Carole A Brown Caroline Salt Jenny Kretz Corinna Goldman Peter Duke Paul MacKenzie Jose Miramon Jess Read (on maternity leave)

The following persons served as Trustees during the year ended 31 March 2022 :-

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 JR Ambrose
Jane S Barkes 28/06/2021
Sarita Bichard 06/05/2022
Carole A Brown
Nicola Donaldson 05/11/2021
Corinna Goldman 08/07/2022
Jennifer A Kretz 08/07/2022
Caroline Salt
Jose Miramon Nov 21
Peter Duke 01/09/2021
Jess Read 16/10/2021
Paul MacKenzie Nov 21

Secretary - Chelsey Gowen

At the Annual General Meeting Carole Brown and Matthew Ambrose 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 2022

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

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.

Following on from the pandemic in 2020, Home-Start north Dorset has been able to resume family support through the home visiting service and our perinatal support group. The scheme also successfully delivered a new walking group and continued to support some families remotely. Our Mess & More toddler group unfortunately has not yet returned.

The trustees have had regard to the Charity Commission’s guidance on public benefits in managing the activities of the charity and have been able to resume face to face meetings.

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 a mixture of remote and face to face training.

With the scheme manager on maternity leave for much of the year, the staff team have taken on a lot of the work associated with our on-line information system. The admin assistant increased her hours and we had additional office support from a volunteer.

Volunteer retention has been a challenge and unfortunately through the period we lost a total of 11 volunteers. We have maintained our volunteer numbers by recruiting and training two groups

We were successful in receiving some funding for Naval families through The Royal Navy and Royal Marines Charity, and recently started a pilot to support families from Yeovilton. The pilot will run for 12 months and will deliver support through home visiting and group work.

Fundraising activities during the period

We continue to feel the effects of the pandemic and the grant giving bodies who have historically funded charities, continue to be cautious. We have received grants from The National Lottery, Alice Ellen Cooper Dean, Dorset Council, Williams Williams Charity, The Valentine Trust and the RNRMC.

Our Patron Lady Emma Fellows LVO held a garden party for us at her home in Dorchester. The evening included a lucky dip and silent auction and fundraising from the evening came to over £4,000.

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

3

Home-Start North Dorset

Company Registration Number - 07280613

Trustees' Annual Report for the year ended 31 March 2022

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.

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 CAF Bank Ltd, 25 Kings Hill Ave, West Malling, Kent, ME19 4JQ

The charity's financial position at the end of the year ended 31 March 2022

The financial position of the charity at 31 March 2022 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Net Income
Total Funds
Unrestricted Revenue Funds available for the
general purposes of the charity
Restricted Revenue Funds		 2022
£
(3,620 )
75,870
17,976
93,846		 2021
£
29,615
93,825
3,641
97,466

Financial review of the position at the reporting date, 31st March 2022.

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

The result sees total funding at year end of £93,846 which is an 3.7% decrease 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.

4

Home-Start North Dorset

Company Registration Number - 07280613

Trustees' Annual Report for the year ended 31 March 2022

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

The trustees have undertaken a needs analysis for South Somerset with the view of developing support in this area, in addition to the projects at Yeovilton.

The scheme plans to restart our toddler’s group in Sturminster Newton which will be much more focused on outcomes and in smaller groups, with a paid group leader.

We continue with our group work and are exploring opportunities for more partnership working.

Employment of disabled persons

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

Details of The Independent Examiner

Isabelle Coe BBS Accountants Ltd

Office 4 The Exchange

Old Market Hill Sturminster Newton Dorset

DT10 1FH

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),

5

Home-Start North Dorset

Company Registration Number - 07280613

Trustees' Annual Report for the year ended 31 March 2022

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 8 to 28.

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.

This report was approved by the board of trustees on 27 June 2022

CAROLE BROWN Director and Trustee

6

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 2022

I report to the Trustees on my examination of the financial statements of the charitable company on pages 8 to 28 for the year ended 31 March 2022 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 15.

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

As described on page 5, 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

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:-

Robin Coe

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

This report was signed on 27 June 2022

8

Home-Start North Dorset - Statement of Financial Activities for the year ended 31 March 2022

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2022, as required by the Companies Act 2006)

Income & Endowments from:
Donations & Legacies
A1
Charitable activities
A2
Other trading activities
A3
Investments
A4
Other
A5
Total income
A
Expenditure on:
Raising funds
B1
Charitable activities
B2
Total expenditure
B
Transfer between funds
Net income for the year
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
SORP
Ref		 Current year
Unrestricted
Funds
2022
£
61,928
4,936
-
14
-
66,877
-
80,190
80,190
3,629
(9,685)
93,825
84,141
 Current year
Restricted
Funds
2022
£
29,416
-
-
-
-
29,416
3,324
16,398
19,723
(3,629)
6,064
3,641
9,705		 Current year
Total Funds
2022
£
91,343
4,936
-
14
-
96,293
3,324
96,588
99,913
-
(3,620)
97,466
93,846		 Prior 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

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 15 to 28 form an integral part of these accounts.

9

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
Other trading activities
A3
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		 Prior Year
Unrestricted
Funds
2021
£
50,086
2,670
-
30
4,332
57,118
-
27,491
27,491
29,627
64,198
93,825

 Prior Year
Restricted
Funds
2021
£
52,541
-
-
-
-
52,541
2,206
50,347
52,553
(12)
3,653
3,641		 Prior 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

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 15 to 28 form an integral part of these accounts.

10

Home-Start North Dorset - Resources applied in the year ended 31 March 2022 towards fixed 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		 2022
£
(3,620)
-
-
(3,620)		 2021
£
29,615
-
-
29,615

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

Movements in revenue and capital funds for the year ended 31 March 2022

Revenue accumulated funds

Unrestricted
Funds
2022
£
Accumulated funds brought forward
93,825
(9,685)
84,141
Closing revenue funds
84,141
Summary of funds
Unrestricted
and
Designated funds
2022
£
Revenue accumulated funds
84,141
Recognised gains and losses before
transfers		 Restricted
Funds
2022
£
3,641
6,064
9,705
9,705
Restricted
Funds
2022
£
9,705		 Total
Funds
2022
£
97,466
(3,620)
93,846
93,846
Total
Funds
2022
£
93,846		 Last year
Total Funds
2021
£
67,851
29,615
97,466
97,466
Last Year
Total Funds
2021
£
97,466

The notes attached on pages 15 to 28 form an integral part of these accounts.

11

Home-Start North Dorset

Income and Expenditure Account for the year ended 31 March 2022 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
Investment income
Net income before tax in the financial year
Net income after tax in the financial year		 2022
£
96,279
14
-
96,293
96,293
94,673
1,390
3,324
525
99,913
(3,620)
-
(3,620)
(3,620)		 2021
£
105,297
30
4,332
109,659
109,659
77,142
171
2,206
525
80,044
29,615
-
29,615
29,615

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 15 to 28 form an integral part of these accounts.

12

Home-Start North Dorset - Balance Sheet as at 31 March 2022

SORP
Note Ref 2022 2021
£ £
Fixed assets A
Tangible assets 10 A2 4,309 690
Current assets B
Debtors B2 613 -
Cash at bank and in hand B4 89,449 97,301
Total current assets 90,062 97,301
Creditors: amounts falling due within one
year 11 C1 (525) (525)
Net current assets 89,537 96,776
The total net assets of the charity 93,846 97,466
The total net assets of the charity are funded by the funds of the charity, as follows:-
Restricted funds
Restricted Revenue Funds 15 D2 9,705 3,641
Unrestricted Funds 9,705 3,641
Unrestricted Revenue Funds 15 D3 84,141 93,825
Designated Funds 84,141 93,825
Total charity funds 93,846 97,466

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 7.

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.

13

Home-Start North Dorset - Balance Sheet as at 31 March 2022 (cont)

CAROLE BROWN

Trustee

Approved by the board of trustees on 27 June 2022

The notes attached on pages 15 to 28 form an integral part of these accounts.

14

Home-Start North Dorset

Notes to the Accounts for the year ended 31 March 2022

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.

15

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.

5 Net (deficit)/surplus before tax in the financial year

Net (deficit)/surplus before tax in the financial year
2022 2021
£ £
The net (deficit)/surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets 1,390 171
Pension costs 3,043 1,546

16

6 The contribution of volunteers

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
2022
£
Gross Salaries excluding trustees
61,239
Employer's operating costs of defined
contribution pension schemes
3,043
Total salaries, wages and related costs
64,282
Numbers of full time employees or full time equivalents
2022
The average number of total staff employed in the year was
5
The average number of part time staff employed in the year was
4
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
63,798
2021
4
3
1
4
2
2
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.

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.

17

10 Tangible fixed assets

Current Year
Cost
At 1 April 2021
Additions
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021
Prior Year
Cost
01 April 2020
Additions
31 March 2021
Depreciation
01 April 2020
Charge for the year
31 March 2021
Net book value
31 March 2021
31 March 2020
11 Creditors: amounts falling due within one year
Accruals
Deferred Income - Unrestricted & designated funds		 Computer
Equipment
£
-
5,009
5,009
1,252
1,252
3,757
-		 Plant &
Machinery
Total
£
£
3,189
3,189
5,009
3,189
8,198
2,499
2,499
138
1,390
2,637
3,889
552
4,309
690
690
Plant &
Machinery
Total
£
£
3,189
3,189
-
-
3,189
3,189
2,328
2,328
171
171
2,499
2,499
690
690
861
861
2022
2021
£
£
525
525
-
-
525
525

18

12 Income and Expenditure account summary

Income and Expenditure account summary
At 1 April 2021
Surplus after tax for the year
At 31 March 2022		 2022
2021
£
£
97,466
67,851
(3,620)
29,615
93,846
97,466

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 2022
Tangible Fixed Assets
Current Assets
Current Liabilities
At 1 April 2021
Tangible Fixed Assets
Current Assets
Current Liabilities		 Unrestricted
funds
£
4,309
80,358
(525)
84,142
Unrestricted
funds
£
690
93,660
(525)
93,825		 Designated
funds
£
-
-
-
-
Designated
funds
£
-
-
-		 Restricted
funds
£
-
9,705
-
9,705
Restricted
funds
£
-
3,641
-
3,641		 Total
Total
Funds
Funds
£
£
4,309
4,309
90,064
90,064
(525)
(525)
93,847
93,847
Total
Total
Funds
Funds
£
£
690
690
97,301
97,301
(525)
(525)
97,466
97,466

19

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

Funds brought
forward from
2021
£
Unrestricted and designated funds:-
Unrestricted Revenue Funds
93,825
Total unrestricted and designated funds
93,825
Dorset Council
-
Asda
444
HSUK - Lonliness Fund
3,197
HSUK
-
The National Lottery
-
Active Dorset Yoga Funding
-
Allen Lane Foundation
-
Health and Wellbeing
-
Family Support
-
Total restricted funds
3,641
Total charity funds
97,466
Analysis of movements in funds over the year as shown in Note 15
Income
2022
£
Unrestricted and designated funds:-
Unrestricted Revenue Funds
66,877
Restricted funds:-
Restricted Fixed Asset Funds
-
Restricted Revaluation Reserve
-
Dorset Council
2,000
Asda
-
HSUK - Lonliness Fund
-
HSUK
12,563
The National Lottery
4,000
Active Dorset Yoga Funding
853
Allen Lane Foundation
5,000
Health and Wellbeing
2,500
Family Support
2,500
96,293		 Movement in
funds in 2022
See Note 16
£
(9,685)
(9,685)
1,000
(444)
(3,197)
-
4,000
-
2,206
1,250
1,250
6,065
(3,619)
Expenditure
2022
£
(80,190)
-
-
(1,000)
(444)
(3,197)
(12,563)
-
(853)
(2,794)
(1,250)
(1,250)
(103,541)		 Transfers
between
funds in 2022
Funds carried
forward to
2023
£
£
-
84,140
-
84,140
-
1,000
-
-
-
-
-
-
-
4,000
-
-
-
2,206
-
1,250
-
1,249
-
9,705
-
93,846
Other
Gains &
Movement
Losses
in funds
2022
2022
£
£
-
(13,313)
-
-
-
-
-
1,000
-
(444)
-
(3,197)
-
-
-
4,000
-
-
-
2,206
-
1,250
-
1,250
-
(7,248)

16 Analysis of movements in funds over the year as shown in Note 15

20

17 The purposes for which the funds as detailed in note 15 are held by the charity are:-

Unrestricted and designated funds:-

These funds are held for the meeting the objectives of the charity, and to Unrestricted Revenue Funds provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use. Restricted funds:- ASDA This fund is to be used for a family party Dorset Council This fund is restricted to working with families referred by Dorset Family Matters Active Yoga Dorset To provide funding for Baby Yoga sessions Health and Wellbeing To support families with guidance of healthy food and cooking. Army Central Fund HSUK This fund is to be used to support families on Blandford Camp The National Lottery To support walking groups. HSUK Funding for new IT both hardware & software and technical support, development of new Website and commission of Needs Analysis of South Somerset.

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.

21

Home-Start North Dorset

Detailed analysis of income and expenditure for the year ended 31 March 2022 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
Alice Ellen
Sir Jules Thor
Mrs Anthony Pitt-Rivers CVO, DL
Sherborne Girls School
Shaftesbury Town Council
Total donations and gifts from
individuals
Revenue grants from government and
public bodies
Dorset Council
Blandford Town Council
Gillingham Town Council
Total public sector revenue grants
Small donations individually less than £1000
Zoe Bell
Albert Hunt		 Current year
Unrestricted
Funds
2022
£
3,270
4,000
4,000
10,000
1,000
-
-
22,270
Current year
Unrestricted
Funds
2022
£
9,500
-
-
-
9,500		 Current year
Restricted
Funds
2022
£
-
-
-
-
-
-
-
-
Current year
Restricted
Funds
2022
£
2,000
.
-
-
2,000		 Current year
Total Funds
2022
£
3,270
4,000
4,000
10,000
1,000
-
-
22,270
Current year
Total Funds
2022
£
11,500
-
-
-
11,500		 Prior Year
Total Funds
2021
£
8,586
-
-
-
-
1,500
4,000
14,086
Prior Year
Total Funds
2021
£
9,500
-
-
-
9,500

22

Revenue grants from government and public bodies - Prior Year analysis

Prior Year
Rotary Club
Family Support
The National Lottery
Revenue grants and donations from non
public bodies
Small grants individually less than £1000
W Williams Charity
The Valentine Trust
Hall & Woodhouse Community Chest
Dorset Community Foundation
HSUK
Health and Wellbeing
Allen Lane Foundation
Groundworks
HSUK - Lonliness fund
Total private sector revenue grants		 Prior Year
Unrestricted
Funds
2021
£
9,500
Current year
Unrestricted
Funds
2022
£
2,808
5,000
1,000
15,000
-
6,000
-
-
350
-
-
-
-
30,158		 Prior Year
Restricted
Funds
2021
£
-
Current year
Restricted
Funds
2022
£
853
-
-
-
-
2,500
2,500
12,563
5,000
4,000
-
-
27,416		 Prior Year
Total Funds
2021
£
9,500
Current year
Total Funds
2022
£
3,661
5,000
1,000
15,000
-
6,000
2,500
2,500
12,913
5,000
4,000
-
-
57,574		 Prior Year
Total Funds
2021
£
500
-
-
10,000
1,500
12,000
-
-
5,000
-
38,541
1,500
10,000
79,041

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
2021
£
26,500
61,928		 Prior Year
Restricted
Funds
2021
£
52,541
29,416		 Prior Year
Total Funds
2021
£
79,041
91,343		 102,627

23

Prior year
Unrestricted
Funds
2021
£
Total Donations, Grants and
Legacies
A1
50,086
20 Income from charitable activities - Fundraising Activities
Current year
Current year
Unrestricted
Funds
2022
£
Primary purpose and ancillary trading
4,936
4,936
21
Current year
Current year
Unrestricted
Funds
2022
£
Total income from fundraising events
4,936
Total from charitable activities
A2
4,936
22 Investment income
Current year
Unrestricted
Funds
2022
Bank Interest Receivable
14
Total investment income
A4
14
Activities for generating funds
Total Primary purpose and ancillary
trading
Total Income from charitable activities		 Restricted
Funds
2021
£
52,541
Current year
Restricted
Funds
2022
£
-
-
Current year
Restricted
Funds
2022
£
-
-
Current year
Restricted
Funds
2022
-
-		 Prior Year
Total Funds
2021
£
102,627
Current year
Total Funds
2022
£
4,936
4,936
Current year
Total Funds
2022
£
4,936
4,936
Current year
Total Funds
2022
14
14		 Prior Year
Total funds
2021
£
2,670
2,670
Prior Year
Total Funds
2021
£
2,670
2,670
Prior Year
Total Funds
2021
30
30

24

23 Other income and gains

Current year
Current year
Unrestricted
Funds
2022
£
-
Total other income
A5
-
24 Expenditure on charitable activities - Direct spending
Current year
Current Year
Unrestricted
Funds
2022
£
65
Total direct spending
B2a
65
25
Current year
Current Year
Unrestricted
Funds
2022
£
Employee costs not included in direct costs
48,309
3,043
65
1,912
Volunteer costs
176
2,457
45
Premises Expenses
7,173
364
Training and welfare - staff
Travel and subsistence - staff
Sundry Expenses - volunteers
Support costs for charitable activities
Staff training and support - HSUK
registration
Sundry other income - Gift Aid
Training and welfare - volunteers
Travel and subsistence - volunteers
Licence fees payable
Rates and water charges
Salaries - Administrative staff
Defined contribution pension cost -
administrative staff		 Current year
Restricted
Funds
2022
£
-
-
Current year
Restricted
Funds
2022
£
-
-
Current year
Restricted
Funds
2022
£
12,930
-
-
-
-
-
-
-
-		 Current year
Total Funds
2022
£
-
-
Current year
Total Funds
2022
£
65
65
Current year
Total Funds
2022
£
61,239
3,043
65
1,912
176
2,457
45
7,173
364		 Prior Year
Total Funds
2021
£
-
-
Prior Year
Total Funds
2021
£
1,790
1,790
Prior Year
Total Funds
2021
£
62,252
1,546
152
359
897
622
-
5,467
364

25

Administrative overheads
1,278
-
928
-
11,170
-
155
64
960
-
43
-
70
954
Professional fees paid to advisors other than the auditor or examiner
129
2,450
Financial costs
1,390
-
Total support costs - Current Year
79,665
16,398
Telephone, fax and internet
Postage and stationery
Subscriptions
Software licences and expenses
Sundry expenses
Insurance
Website and computers
Other legal and professional
Depreciation & Amortisation in total for
the period		 1,278
928
11,170
219
960
43
1,024
2,579
1,390
96,063		 1,105
581
959
426
614
-
8
-
171
75,523

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

Prior Year Prior Year Prior Year Prior Year
Unrestricted Restricted
Prior Year Funds Funds Total Funds
2021 2021 2021
£ £ £
Employee costs not included in direct costs
Salaries - Administrative staff 13,576 48,676 62,252
Defined contribution pension cost -
administrative staff		 1,546 - 1,546
Training and Welfare - staff 152 152
Travel and susbistence - staff 359 359
Volunteer costs
Volunteers' expenses - - -
Training and welfare - volunteers - 897 897
Travel and subsistence - volunteers - 622 622
Premises Expenses
Licence fees payable 5,467 - 5,467
Rates and water charges 364 - 364

26

Administrative overheads
Telephone, fax and internet
1,105
-
Postage and stationery
581
-
Travel
-
-
Subscriptions - Dorset Chamber
959
-
Software licences and expenses
426
-
Insurance
614
-
Sundry expenses
-
-
8
-
Professional fees paid to advisors other than the auditor or examiner
-
-
Financial costs
171
-
Total support costs - Prior Year
25,176
50,347
Other legal and professional
Depreciation & Amortisation in total for the period
Website and computers		 1,105
581
-
959
426
614
-
8
-
171
75,523

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
Total Charitable expenditure
Current Year
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Current year
Unrestricted
Funds
2022
£
525
525
Current year
Unrestricted
Funds
2022
£
-
79,665
525
80,190		 Current year
Restricted
Funds
2022
£
-
-
Current year
Restricted
Funds
2022
£
3,324
16,398
-
19,723		 Current year
Total Funds
2022
£
525
525
Current year
Total Funds
2022
£
3,324
96,063
525
99,913		 Prior Year
Total Funds
2021
£
525
525
Prior Year
Total Funds
2021
£
1,790
75,523
525
77,838

27 Total Charitable expenditure

27

Prior Year
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Prior Year
Unrestricted
Funds
2021
£
1,790
25,176
525
27,491		 Prior Year
Prior Year
Restricted
Funds
Total Funds
2021
2021
£
£
-
1,790
50,347
75,523
-
525
50,347
77,838

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
2022
£
-
-
-
Prior Year
Unrestricted
Funds
2021
£
-
-
-		 Current year
Restricted
Funds
2022
£
507
2,817
3,324
Prior Year
Restricted
Funds
2021
£
394
1,812
2,206		 Current year
Prior Year
Total Funds
Total Funds
2022
2021
£
£
507
394
2,817
1,812
3,324
2,206
Prior Year
Total Funds
2021
£
394
1,812
2,206

28