OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-03-31-accounts

Home-Start Blackmore Vale

Charity No. 1138382

Trustees' Report and Unaudited Accounts

31 March 2025

Home-Start Blackmore Vale Contents

Pages
Trustees' Annual Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Statement of Cash flows 16
Notes to the Accounts 8 to 15
Detailed Statement of Financial Activities 17 to 18

Page 1

Home-Start Blackmore Vale Trustees Annual Report

The trustees present their report with the unaudited financial statements of the charity for the year ended 31 March 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1138382

Principal Office

The Manor House Newlands Sherborne Dorset DT9 7JL

Trustees

The following trustees served during the year:

M.J. Ambrose (Resigned 1 April 2024) C.A. Brown (Resigned 11 July 2024) P. Duke C. Goldman G. Grazebrook A.M. Kampf P. MacKenzie R. Morgan (Resigned 1 April 2024) S. Morgan C. Salt

Accountants

TS Accounting 20 Kingsmead Business Park Gillingham

Dorset SP8 5FB

OBJECTIVES AND ACTIVITIES

To safeguard, protect and preserve the good health, both mental and physical, of children and parents of children

To prevent cruelty to or maltreatment of children. to relieve sickness, poverty and need amongst children and parents of children. To promote the education of the public in better standards of childcare within the area of Blackmore Vale and its environs.

Home-start Blackmore Vale has provided family support across a range of services. These include our home visiting service, or perinatal support groups, and a walking group. The scheme continued to support some families remotely.

Page 2

Home-Start Blackmore Vale

Trustees Annual Report

Home-Start Blackmore Vale accepts referrals from professionals and families alike and matches 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.

Funding remains a challenge, as grant-giving bodies who have historically supported charities continue to be cautious. However, we have been successful in securing several grants. Notably, for the first time, we have received two long-term grants—from the Royal Navy and Royal Marines Charity (RNRMC) and the Henry Smith Charity. Additional support has come from Garfield Weston Foundation, The Valentine Trust, Dorset Council, and The Armed Forces Covenant Fund Trust. We are extremely grateful to all who have donated and enabled us to continue our work.

ACHIEVEMENTS AND PERFORMANCE

Home-Start Blackmore Vale successfully recruited and trained 24 new volunteers using a blended approach of remote, face-to-face, and e-learning methods.

We welcomed a new member of staff—a Funding Coordinator working 12 hours per week—bringing our total staffing to seven.

We also extended our reach into new areas of West Dorset, including Maiden Newton and Beaminster, where we are now successfully supporting families.

We welcomed three new members of staff this included a Support Co-Ordinator to lead on our Military project in South Somerset, a Data Administrator to support with the management of our data system and a Family Group Worker to run our new family group in Sturminster Newton.

We completed the Home-Start UK Quality Assurance process and achieved accreditation in October 2023.

We extended our reach into some new areas of North Dorset to include Sherborne, and West Dorset including Maiden Newton and Beaminster following the closure of Home-Start West Dorset.

FINANCIAL REVIEW

The Trustees consider the charity’s financial performance during the period to be very strong, especially in light of the continued challenges facing the sector.

Total income at year-end was £180,870—an increase of 57% compared to the previous year. The Trustees remain focused on securing sustainable funding to continue our support work and to maintain Home-Start Blackmore Vale’s financial stability.

An additional windfall of £18,000 from Home-Start West Dorset has been received; this amount will be ring-fenced for future development activities.

Our policies on Reserves are as last year

Our policies on Going Concern are as last year

Identify the amount of any fund that can only be realised by disposing of tangible fixed assets or programme related investments..

PLANS FOR FUTURE PERIODS

Page 3

Home-Start Blackmore Vale

Trustees Annual Report

The Trustees aim to continue expanding our reach into West Dorset. In 2025, we plan to submit a bid to The National Lottery to help future-proof Home-Start’s services in North and West Dorset. We will also continue to develop group work opportunities and explore additional ways to support families, including enhanced digital offerings and expanding partnership working.

Statement of trustees' responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the charity's trustees

P. MacKenzie Trustee 31 March 2025

Page 4

Home-Start Blackmore Vale

Independent Examiners Report

Independent Examiner's Report to the trustees of Home-Start Blackmore Vale

I report to the trustees on my examination of the financial statements of Home-Start Blackmore Vale for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and 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.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

B J Kemp MAAT TS Accounting 20 Kingsmead Business Park Gillingham

Dorset SP8 5FB 31 March 2025

Page 5

Home-Start Blackmore Vale Statement of Financial Activities

for the year ended 31 March 2025

Notes
Income and endowments
from:
Donations and legacies
3
Charitable activities
4
Investments
5
Other
6
Total
Expenditure on:
Raising funds
7
Charitable activities
8
Other
9
Total
Net gains on investments
Net income
10
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted
funds
Restricted
funds
Total funds Total funds
2025 2025 2025 2024
£ £ £ £
154,699 - 154,699 153,726
15,629 - 15,629 4,331
3,846 - 3,846 2,813
1,895 - 1,895 19,937
176,069 - 176,069 180,807
5,862 - 5,862 4,831
- - - 1,585
149,621 3,377 152,998 139,556
155,483 3,377 158,860 145,972
- - - -
20,586 (3,377) 17,209 34,835
- - - -
20,586 (3,377) 17,209 34,835
20,586 (3,377) 17,209 34,835
102,423 37,697 140,120 105,285
123,009 34,320 157,329 140,120

Page 6

Home-Start Blackmore Vale

Balance Sheet

at 31 March 2025

Charity No. 1138382
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors:Amount falling due within one year
14
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
15
Restricted income funds
Unrestricted funds
15
General funds
Reserves
15
Total funds
2025
£
1,868
1,868
-
155,461
155,461
-
155,461
157,329
157,329
157,329
34,320
34,320
123,009
123,009
157,329
2024
£
2,467
2,467
750
139,682
140,432
(2,779)
137,653
140,120
140,120
140,120
37,697
37,697
102,423
102,423
140,120

Approved by the trustees on 31 March 2025

And signed on their behalf by:

P. MacKenzie Trustee 31 March 2025

Page 7

Home-Start Blackmore Vale Notes to the Accounts

for the year ended 31 March 2025

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

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

Income

Page 8

Home-Start Blackmore Vale Notes to the Accounts

Expenditure

Taxation

The charity is exempt from tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

useful life:
Plant and machinery 20% Reducing balance
Motor vehicle 20% Reducing balance
Computer equpment 25% Reducing balance

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Page 9

Home-Start Blackmore Vale Notes to the Accounts

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 10

Home-Start Blackmore Vale

Notes to the Accounts

2 Statement of Financial Activities - prior year

2
Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Charitable activities
Investments
Other
Total
Expenditure on:
Raising funds
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Income from donations and legacies
Small donations under £1000
Other donations and legacies
Home start West Dorset
Unrestricted revenue funds
4
Income from charitable activities
Income from fundraising
events
Unrestricted
funds
2024
£
111,598
4,331
2,813
19,937
138,679
4,831
1,585
123,594
130,010
8,669
8,669
8,669
93,754
102,423
Unrestricted
£
1,655
22,500
8,604
121,940
154,699
Unrestricted
£
15,629
15,629
Restricted
funds
2024
£
42,128
-
-
-
42,128
-
-
15,962
15,962
26,166
26,166
26,166
11,531
37,697
Total
2025
£
1,655
22,500
8,604
121,940
154,699
Total
2025
£
15,629
15,629
Total funds
2024
£
153,726
4,331
2,813
19,937
180,807
4,831
1,585
139,556
145,972
34,835
34,835
34,835
105,285
140,120
Total
2024
£
1,200
42,128
18,043
92,355
153,726
Total
2024
£
4,331
4,331

Page 11

Home-Start Blackmore Vale

Notes to the Accounts

5 Income from investments

Bank interest receivable
6
Other income
NFU
Pitt Rivers
HMRC gift aid
Other donations
7
Expenditure on raising funds
Fundraising trading costs
8
Expenditure on charitable activities
Expenditure on charitable
activities
Income from fundraising
events
Governance costs
Unrestricted
£
3,846
3,846
Unrestricted
£
-
-
150
1,745
1,895
Total
2025
£
3,846
3,846
Total
2025
£
-
-
150
1,745
1,895
Total
2024
£
2,813
2,813
Total
2024
£
6,443
3,500
1,327
8,667
19,937
Unrestricted
£
5,862
5,862
Total
2025
£
5,862
5,862
Total
2025
£
-
-
Total
2024
£
4,831
4,831
Total
2024
£
1,585
1,585

Page 12

Home-Start Blackmore Vale Notes to the Accounts

9 Other expenditure

Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
10 Net income before transfers
This is stated after charging:
Depreciation of owned fixed assets
11 Staff costs
Salaries and wages
Social security costs
Pension costs
No employee received emoluments in excess
12 Tangible fixed assets
Cost or revaluation
At 1 April 2024
At 31 March 2025
Depreciation and
impairment
At 1 April 2024
Depreciation charge for the
year
At 31 March 2025
Net book values
At 31 March 2025
At 31 March 2024
Unrestricted
£
125,350
5,585
5,586
599
11,901
600
149,621
of £60,000.
Restricted
£
3,377
-
-
-
-
-
3,377
2025
£
599
2025
114,063
3,743
9,994
127,800
Total
2025
£
128,727
5,585
5,586
599
11,901
600
152,998
Computer
equpment
£
5,009
5,009
2,896
528
3,424
1,585
2,113
Total
2024
£
116,102
5,441
6,123
793
10,497
600
139,556
2024
£
793
2024
105,558
1,992
5,100
112,650
Total
£
8,198
Plant and
machinery
Motor
vehicle
£
3,189
3,189
2,835
71
2,906
283
354
£
-
-
-
-
-
-
-
8,198
5,731
599
6,330
1,868
2,467

Page 13

Home-Start Blackmore Vale

Notes to the Accounts

13 Debtors
Trade debtors
14 Creditors:
amounts falling due within one year
Other taxes and social security
Accruals
15 Movement in funds
At 1 April
2024
Restricted funds:
Restricted income funds:
Dorset Council
37,697
Restricted fund costs
-
Total
37,697
Unrestricted funds:
General funds
102,423
Total funds
140,120
Purposes and restrictions in relation to the funds:
Restricted funds:
Dorset Council
Restricted fund costs
16 Analysis of net assets between funds
Fixed assets
Net current assets
2025
£
-
-
2025
£
-
2024
£
750
750
2024
£
2,179
- 600
-
Incoming
resources
(including
other
gains/losses
)
£
-
-
-
176,069
176,069
Resources
expended
£
-
(3,377)
(3,377)
(155,483)
(158,860)
2,779
At 31
March
2025
£
37,697
(3,377)
34,320
123,009
157,329
Unrestricted
funds
£
1,868
79,476
81,344
Restricted
funds
£
-
75,985
75,985
Total
£
1,868
155,461
157,329

Page 14

Home-Start Blackmore Vale Notes to the Accounts

17 Reconciliation of net debt

17 Reconciliation of net debt
Cash and cash equivalents
Net debt
At 1 April
2024
£
Cash flows
£
At 31
March
2025
£
139,682 15,779 155,461
139,682
139,682
15,779
15,779
155,461
155,461
18 Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases
2025
Land and
buildings
£
Operating leases with expiry date:
Pension commitments
The pension cost charge to the charity
amounted to:
are as follows:
2025
Other
£
2025
£
9,994
2024
Land and
buildings
£
2024
Other
£
2024
£
5,100

Page 15

Home-Start Blackmore Vale Statement of Cash flows

for the year ended 31 March 2025

Cash flows from operating activities
Net income per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Decrease/(Increase) in trade and other receivables
(Decrease)/Increase in trade and other payables
Net cash provided by operating activities
Cash flows from investing activities
Dividends, interest and rents from investments
Net cash from investing activities
Net cash from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
2025
£
17,209
599
(5,741)
750
(2,779)
10,038
5,741
5,741
-
15,779
139,682
155,461
2024
£
34,835
793
(22,750)
(750)
2,254
14,382
22,750
22,750
-
37,132
102,550
139,682
Components of cash and cash equivalents
Cash and bank balances 155,461 139,682
155,461 139,682

Page 16

Home-Start Blackmore Vale Detailed Statement of Financial Activities

for the year ended 31 March 2025

Income and endowments from:
Donations and legacies
Small donations under £1000
Other donations and legacies
Home start West Dorset
Unrestricted revenue funds
Charitable activities
Income from fundraising events
Investments
Bank interest receivable
Other
NFU
Pitt Rivers
HMRC gift aid
Other donations
Total income and endowments
Expenditure on:
Costs of other trading activities
Total of expenditure on raising
funds
Charitable activities
Income from fundraising events
Total of expenditure on charitable
activities
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Staff training
Motor and travel costs
Travel and subsistence
Unrestricte
d funds
2025
£
1,655
22,500
8,604
121,940
154,699
15,629
15,629
3,846
3,846
-
-
150
1,745
1,895
176,069
5,862
5,862
5,862
-
-
-
110,686
3,743
9,994
927
125,350
5,585
2025
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,377
-
-
-
3,377
-
Total funds
2025
£
1,655
22,500
8,604
121,940
154,699
15,629
15,629
3,846
3,846
-
-
150
1,745
1,895
176,069
5,862
5,862
5,862
-
-
-
114,063
3,743
9,994
927
128,727
5,585
Total funds
2024
£
1,200
42,128
18,043
92,355
153,726
4,331
4,331
2,813
2,813
6,443
3,500
1,327
8,667
19,937
180,807
4,831
4,831
4,831
1,585
1,585
1,585
105,558
1,992
5,100
3,452
116,102
5,441

Page 17

Home-Start Blackmore Vale

Detailed Statement of Financial Activities

Premises costs
Rent
Rates
General administrative costs,
including depreciation and
amortisation
Depreciation of Plant and
machinery
Depreciation of Motor vehicle
Depreciation of Computer
equpment
Bank charges
General insurances
Postage and couriers
Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Audit/Independent examination
fees
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
5,585
5,343
243
5,586
71
-
528
60
1,252
26
1,238
1,020
3,855
588
3,862
12,500
600
600
149,621
155,483
-
20,586
20,586
-
20,586
102,423
123,009
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,377
3,377
-
(3,377)
(3,377)
-
(3,377)
37,697
34,320
5,585
5,343
243
5,586
71
-
528
60
1,252
26
1,238
1,020
3,855
588
3,862
12,500
600
600
152,998
158,860
-
17,209
17,209
-
17,209
140,120
157,329
5,441
5,740
383
6,123
88
-
705
60
1,446
-
3,270
353
2,109
203
3,056
11,290
600
600
139,556
145,972
-
34,835
34,835
-
34,835
105,285
140,120

Page 18