2026-03-31-accounts - Home-Start Blackmore Vale

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Home-Start Blackmore Vale

Charity No. 1138382

Trustees' Report and Unaudited Accounts

31 March 2026

Home-Start Blackmore Vale Contents

	Pages
Trustees' Annual Report	1 to 4
Independent Examiner's Report	5
Statement of Financial Activities	6
Balance Sheet	7
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 2026.

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:

P. Duke C. Goldman G. Grazebrook A.M. Kampf P. MacKenzie S. Morgan J. Prichard 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 two walking groups. This year we have also offered baby massage in partnership with Dorpip (Dorset Parent Infant Massage Service). The scheme continued to support some families remotely.

Home-Start Blackmore Vale accepts referrals from professionals and families alike and matches a suitably trained volunteer, or to a suppot group. Home-Start Blackmore Vale supports families to develop strategies to address the issues that are affecting them and causing them problems.

Page 2

Home-Start Blackmore Vale

Trustees Annual Report

Funding remains a challenge, as grant-giving bodies who have historically supported charities continue to be cautious. We continue to apply to short and long-term grant opportunities and this will include The National Lottery in 2026. Additional suppot has come from Garfield Weston Foundation, The Valentine Trust, Leathersellers, 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 eight new volunteers using a blended approach of remote, face-to-face, and e-learning methods.

We welcomed a new member of staff who took on an additional role, and we are now a staff team of eight. We continue to extend our reach into new areas of West Dorset, including Beaminster and Maiden Newton, where we started a walking group, and we are supporting more families in Sherborne.

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 £176069. The Trustees remain focused on securing sustainable funding to continue our support work and to maintain Home-Start Blackmore Vale’s financial stability.

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

The Trustees aim to continue standing up our services across West Dorset. In 2026, 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 collaborations, group work opportunities and explore additional ways to support families, including digital support.

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

Page 3

Home-Start Blackmore Vale Trustees Annual Report

P. MacKenzie Trustee 31 March 2026

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 2026.

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:

the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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 financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination.

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 Kemp AAT TS Accounting 20 Kingsmead Business Park Gillingham

Dorset SP8 5FB 31 March 2026

Page 5

Home-Start Blackmore Vale Statement of Financial Activities

for the year ended 31 March 2026

Unrestricted funds	Restricted funds	Total funds	Total funds
2026	2026	2026	2025
£	£	£	£

89,438	41,591	131,029	154,699
18,866	-	18,866	15,629
2,706	-	2,706	3,846
-	-	-	1,895
111,010	41,591	152,601	176,069

6,286	-	6,286	5,862
5,047	-	5,047	-
144,920	21,948	166,868	152,998
156,253	21,948	178,201	158,860
-	-	-	-
(45,243)	19,643	(25,600)	17,209
-	-	-	-
(45,243)	19,643	(25,600)	17,209

(45,243)	19,643	(25,600)	17,209

123,009	34,320	157,329	140,120
77,766	53,963	131,729	157,329

Page 6

Home-Start Blackmore Vale

Balance Sheet

at 31 March 2026

Charity No. 1138382 Fixed assets Tangible assets 12 Current assets Cash at bank and in hand 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 13 Restricted income funds Unrestricted funds 13 General funds Reserves 13 Total funds Approved by the trustees on 31 March 2026	2026 £ 1,495 1,495 130,234 130,234 130,234 131,729 131,729 131,729 53,963 53,963 77,766 77,766 131,729	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

And signed on their behalf by:

P. MacKenzie Trustee 31 March 2026

Page 7

Home-Start Blackmore Vale Notes to the Accounts

for the year ended 31 March 2026

1 Accounting policies

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.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 8

Home-Start Blackmore Vale Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.

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

Income and endowments from: Donations and legacies Charitable activities Investments Other Total Expenditure on: Raising funds 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 £ 1,224 (5,091) 5,736 87,569 89,438	Unrestricted funds 2025 £ 154,699 15,629 3,846 1,895 176,069 5,862 149,621 155,483 20,586 20,586 20,586 102,423 123,009 Restricted £ - 41,591 - - 41,591 Unrestricted £ 18,866 18,866	Restricted funds 2025 £ - - - - - - 3,377 3,377 (3,377) (3,377) (3,377) 37,697 34,320 Total 2026 £ 1,224 36,500 5,736 87,569 131,029 Total 2026 £ 18,866 18,866	Total funds 2025 £ 154,699 15,629 3,846 1,895
				176,069 5,862 152,998
				158,860
				17,209
				17,209
				17,209 140,120
				157,329
				Total 2025 £ 1,655 22,500 8,604 121,940
				154,699
				Total 2025 £ 15,629
				15,629

Page 11

Home-Start Blackmore Vale

Notes to the Accounts

5 Income from investments

Bank interest receivable 6 Other income 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 £ 2,706 2,706 Unrestricted £ 6,286 6,286 Unrestricted £ 5,047 5,047	Total 2026 £ 2,706 2,706 Total 2026 £ - - -	Total 2025 £ 3,846
			3,846
			Total 2025 £ 150 1,745
			1,895

		Total 2026 £ 6,286 6,286 Total 2026 £ 5,047 5,047	Total 2025 £ 5,862
			5,862
			Total 2025 £ -
			-

Page 12

Home-Start Blackmore Vale

Notes to the Accounts

Unrestricted £ 118,338 7,253 8,925 373 9,431 600 144,920 of £60,000.	Restricted £ 21,948 - - - - - 21,948 2026 £ 373 2026 116,052 14,059 9,134 139,245	Total 2025 £ 128,727 5,585 5,586 599 11,901 600
		152,998
		2025 £ 599 2025 114,063 3,743 9,994
		127,800
		Total £ 8,198
Plant and machinery	Motor vehicle
£ 3,189 3,189 2,906 56 2,962 227 283	£ - - - - - - -
		8,198
		6,330 373
		6,703
		1,495
		1,868

Page 13

Home-Start Blackmore Vale Notes to the Accounts

13 Movement in funds

Incoming resources (including other gains/losses ) £ - 5,091 36,500 - 41,591 111,010 152,601	Resources expended £ - - - (21,948) (21,948) (156,253) (178,201)	At 31 March 2026 £ 34,320 5,091 36,500 (21,948)
		53,963
		77,766
		131,729






Unrestricted funds £ 1,495 47,990 49,485 At 1 April 2025 £	Restricted funds £ - 82,244 82,244 Cash flows £	Total £ 1,495 130,234
		131,729
		At 31 March 2026 £
155,461	(25,227)	130,234
155,461 155,461	(25,227) (25,227)	130,234
		130,234

Page 14

Home-Start Blackmore Vale Notes to the Accounts

16 Commitments

Operating lease commitments

Annual commitments under non-cancellable operating leases are as follows:

	2026	2026	2025	2025
	Land and		Land and
		Other		Other
	buildings		buildings
	£	£	£	£
Operating leases with expiry date:
*Pension commitments*
		2026		2025
		£		£
The pension cost charge to the charity
amounted to:		9,134		9,994

Page 15

Home-Start Blackmore Vale Statement of Cash flows for the year ended 31 March 2026

Cash flows from operating activities Net (expenditure)/income per Statement of Financial Activities Adjustments for: Depreciation of property, plant and equipment Dividends, interest and rents from investments Other gains/losses Decrease in trade and other receivables Decrease in trade and other payables Net cash (used in)/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 (decrease)/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	2026 £ (25,600) 373 (2,706) - - - (27,933) 2,706 2,706 - (25,227) 155,461 130,234	2025 £ 17,209 599 (5,741) - 750 (2,779)
		10,038 5,741
		5,741

		-

		15,779
		139,682
		155,461

Components of cash and cash equivalents
Cash and bank balances	130,234	155,461

	130,234	155,461

Page 16

Home-Start Blackmore Vale Detailed Statement of Financial Activities

for the year ended 31 March 2026

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 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 Premises costs	Unrestricte d funds 2026 £ 1,224 (5,091) 5,736 87,569 89,438 18,866 18,866 2,706 2,706 - - - 111,010 6,286 6,286 6,286 5,047 5,047 5,047 94,104 14,059 9,134 1,041 118,338 7,253 7,253	Restricted funds 2026 £ - 41,591 - - 41,591 - - - - - - - 41,591 - - - - - - 21,948 - - - 21,948 - -	Total funds 2026 £ 1,224 36,500 5,736 87,569 131,029 18,866 18,866 2,706 2,706 - - - 152,601 6,286 6,286 6,286 5,047 5,047 5,047 116,052 14,059 9,134 1,041 140,286 7,253 7,253	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
				5,585

Page 17

Home-Start Blackmore Vale

Detailed Statement of Financial Activities

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 (expenditure)/income Net (expenditure)/income before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	8,925 - 8,925 56 - 317 60 1,297 - 1,280 1,047 3,257 180 2,310 9,804 600 600 144,920 156,253 - (45,243) (45,243) - (45,243) 123,009 77,766	- - - - - - - - - - - - - - - - - 21,948 21,948 - 19,643 19,643 - 19,643 34,320 53,963	8,925 - 8,925 56 - 317 60 1,297 - 1,280 1,047 3,257 180 2,310 9,804 600 600 166,868 178,201 - (25,600) (25,600) - (25,600) 157,329 131,729	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

Page 18