Home-Start Craven
(Registered Charity Number: 1138830) (Registered Company Number: 7301263)
(A Company Charity limited by guarantee)
Annual Report & Financial Statements for the year ended
31st July 2025
Charity accounts independent examination services Home-Start Craven
(A Company Charity limited by guarantee)
Home-Start Craven
(A Company Charity limited by guarantee)
Contents
| Index | Page |
|---|---|
| Directors (Trustees)Annual Report | 1 |
| independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| NotestotheAccounts | 8 |
31 July 2025
Trustees’ Annual Report
From:
01 August 2024
To:
The Board of Trustees, who are also Directors of the charity for the purpose of the Companies Act 2006, present their annual report and financial statements for the year ended 31 July 2025. The financial statements comply with the Companies Act 2006 and Accounting and Reporting by Charities, Statement of Recommended Practice (SORP 2015).
Charity’s full name Registered Company number 7301263 Registered Charity number 1138830
Home-Start Craven
Objectives and activities
Summary of the purposes of the charity set out in its governing document
To safeguard, protect and preserve the good health, both mental and physical, of children and parents of children. To prevent the cruelty or maltreatment of children. To relieve sickness, poverty, and the need for high level intervention amongst children and parents of children. To promote the education of the public and better standards of childcare within the area and its environs.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services Identifled In the accounts In all areas the Board of Trustees works for the sole public benefit as defined by the Charity Commission. Home-Start Craven offers a volunteer befriending service in the home to support families with young children. This is supplemented with a range of group activities which focus on supporting parents in developing peer networks. The strategy is one of early support and is therefore aimed at vulnerable families with children under the age of five. Home-Start Craven's aims are: to support families in their homes with a view to improving their emotional, mental and physical health, to give parents the opportunity to develop their parenting skills, to increase the confidence and independence of vulnerable families by building strong and sustainable social networks and by hamessing the volunteer capacity within the local community; to develop a culture of families supporting each other in the community, to support families in accessing health and social care services, to provide high quality volunteering opportunities to enable those who engage to gain experience which will benefit both the families they support and themselves in terms of general wellbeing and where appropriate provision of more opportunities to access paid employment.
The trustees consider that they have complied with their duties to have due regard to the public benefit guidance published by the Charity Commission. Financial review
1
Review of the charity’s financial position at the end of the period
Whilst we are in a sound position at the end of this operating period, the current funding environment is a challenging one and funds will need to be secured during the 2025-2026 financial year in order to ensure the charity's ongoing viability
Statement explaining the policy for holding reserves stating why they are held
Home-Start Craven has developed its Reserves Policy within the Financial Management Policy to ensure stability of the mission, projects, employment and ongoing operations of the charity. Reserves are intended to provide an internal source of funds for situations such as sudden increase of expenses, one-off unbudgeted expenses, unanticipated losses in funding or uninsured losses. They also ensure that the charity would be able to meet its statutory obligations in the event of closure. The Reserves may also be used for one-time, non-recurring expenses that will build long term capacity, such as staff development, research and development or investment in infrastructure. A full copy of the Reserves Policy, including a breakdown of operating costs is available on request by contacting the Home-Start Craven Office, Cowling Village Hall, Acre Road, Cowling, BD22 OFN.
Amount of reserves held
Unrestricted funds amounted to £58,388 at 31 July 2025.
Reasons for holding zero reserves N/A
Funds materially in deficit None
Explanation of any uncertainties about the charity continuing as a going concern As highlighted above the current funding environment is challenging, with many funding bodies reporting high levels of application for support. As with many other small charities we are dependent on successful bids to external funders and the future of the charity is dependent upon successul bids during the next financial year. Structure, governance and management
Description of the charity's trusts
Type of governing document
Memorandum and Articles of Association
Memorandum and Articles of Association
How the charity is constituted
Incorporated as a Limited Company
Trustee selection methods Appointed at AGM or by Board Additional governance issues
Home-Start Craven is officially affiliated to Home-Start UK (HSUK) a national body which supports and advises local schemes. The two organisations work to a signed agreement and Home-Start Craven has adopted the mandatory policies set down by Home-Start UK.
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Reference and administration details
Charity's full name Home-Start Craven
Other names the charity is known by None
Charity’s principal address Cowling Village Hall
Acre Road
Cowling, North Yorkshire
Postcode BD22 OFN
Names of the trustees who manage the charity
TT ru stest e snamename | office (ifany) | Dateswhol act e d ifyear not for | Namebody) ofentitled person to (or
Graham Brotherton Chair
Katherine Kitterick
Gill Osmond
Chris Rickerby Treasurer
Tracy Hopkins
Leah Rebecca Hull
Name of chief executive or names of senior staff members (OPTIONAL)
Julie Moore - Co-Manager
Wendy Barrett - Co-Manager
Trustee responsibilities in relation to financial statements
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Company law requires the directors (trustees) to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the company and of the income and expenditure of the company for the year. In preparing those financial statements, the directors (trustees) are required to:
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Select suitable accounting policies and then apply them consistently;
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Observe the methods and principles of the Charities SORP
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Make judgements and estimates that are reasonable and prudent;
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State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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Prepare the financial statements on the going concer basis unless it is inappropriate to presume that the company will continue on that basis.
The directors (trustees) are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements compy with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Members of the Board of Trustees, who are Directors for the purpose of company law, and Trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on page 3.
3
Disclosure of information
In so far as the Trustees are aware:
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There is no relevant information of which the Charity's Independent Examiner is unaware; -The Trustees have taken the necessary steps to be aware of the information, which would be relevant for independent examination purposes and have communicated them to
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the Independent Examiner.
Exemptions
The trustees have taken advantage of the exemption available to small companies, including the audit exemption (as detailed on the balance sheet).
Declaration
The trustees declare that they have approved the Trustees Annual Report and Accounts
Signed on behalf of the charity's trustees
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Signature
Full Name Graham Brotherton Position Chair Date 24/09/2025
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independent examiner’s report to the trustees of Home-Start Craven
| report on the accounts of: Home-Start Craven for the year ended: 31 July 2025 which are set out on pages 6 to 14.
Responsibilities and basis of report
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
independent examiner's statement
| have completed my examination. | 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: 1 accounting records were not kept in respect of the Trust as required by section 386 of the Act; or
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2 the accounts do not accord with those records 3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
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4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
| 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 accounts to be reached.
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Jeff Todd (FCA)
Date:
Outsource independent examination services 24 First Avenue York YO31 7YQ
5
Home-Start Craven
Statement of Financial Activities for the year ended: 31 July 2025
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||||||||||
|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|Note|funds|funds|2025|2024|
|Income|and|endowments|from:|£|£|£|£|
|Grants,|donations|and|legacies|3.1|2,460|61,140|63,600|150,115|
|Investments|3.2|2,703|-|2,703|2,310|
|Totalincome|3|5,163|61,140|66,303|152,425|
|Expenditure|on:|
|Charitable|activities|4.1|-|107,945|107,945|140,130|
|Total|expenditure|4|-|107,945|107,945|140,130|
|Net|income/(expenditure)|5,163|(46,805)|(41,642)|12,295|
|Gross|transfers|between|funds|-|-|-|-|
|Net movement|in funds|5,163|(46,805)|(41,642)|12,295|
|Total|funds|brought|forward|§3,225|53,507|106,732|94,437|
|Total funds|carried|forward|58,388|6,702|65,090|106,732|
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6
Home-Start Craven
Balance Sheet as at: 31 July 2025
| Note | 2025 | 2024 | |
|---|---|---|---|
| Current Assets | |||
| Cash at bank and in hand | 66,469 | 109,220 | |
| Debtors& prepayments | 7 | 814 | 811 |
| Total current assets | 67,283 | 110,031 | |
| Current Liabilities: Amounts falling due | |||
| within one year | |||
| Creditors and accruals | 8 | (2,193 ) | (3,299 ) |
| Total current liabilities | (2,193 ) | (3,299 ) | |
| NetAssets | 65,090 | 106,732 | |
| Funds ofthe Charity | |||
| Unrestricted Funds (General) | 9 | 58,388 | 53,225 |
| Restricted Funds | 9 | 6,702 | 53,507 |
| TotalFundscarriedforward | 9&10 | 65,090 | 106,732 |
The trustees are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act.
The directors (trustees) acknowledge their responsibilities for: i) ensuring the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006; and
ii) preparing financial statements which give a true and fair view of the state of affairs of the company at the end of each financial year and of its profit and loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP (FRS 102)).
The financial statements were approved by the trustees and signed on their behalf by:
Graham Brotherton
Chair
Trustee Date:
7
Home-Start Craven
Notes to the accounts for the year ended:
31 July 2025
1 Basis of preparation
1.1 Basis of accounting
The financial statements are prepared under the historical cost convention and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP (FRS 102)).
1.2 Change of basis of accounting
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.
1.3 Change to previous accounts No changes have been made to accounts for previous years.
2 Accounting policies
Income and endowments
Recognition of income
Income is recognised in the Statement of Financial Activities (SoFA) when:
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the charity becomes entitled to the resources;
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receipt is probable; and
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the monetary value can be measured with sufficient reliability.
Incoming resources with related expenditure
Where incoming resources have related expenditure, the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations
Grants and donations are only included in the SoFA when the charity has evidence of entitlement to the resources and receipt is probable.
Volunteer heip
The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Expenditure and Liabilities
Expenditure
Charitable activities
Charitable activities expenditure comprises those costs incurred by the charity in the delivery of its activities and services. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Liability recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
8
Assets
Tangible fixed assets for use by the charity
These are capitalised if they can be used for more than one year and cost at least £1,000. They are valued at cost or, if gifted, at the value to the charity on receipt.
There are currently no tangible fixed assets listed for the charity.
Fund accounting
Unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are funds which can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor.
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Home-Start Craven
Notes to the accounts for the year ended:
31 July 2025
5 Trustee expenses & examination fees
5.1 Trustee expenses
No trustees received a remuneration for services rendered during the year, nor were any trustees’ out of pocket expenses reimbursed.
| 2025 | 2024 | |||
|---|---|---|---|---|
| 5.2 Fees forexamination ofthe accounts | £ | £ | ||
| Independent Examiner's fees for reporting | on the accounts | 380 | 375 | |
| Otherfees paid to the Independent Examiner | - | - | ||
| 6 | Paid Employees | |||
| 2025 | 2024 | |||
| 6.1 Staffcosts | £ | £ | ||
| Grosswages, Salaries and benefits in kind | 73,816 | 79,762 | ||
| Employer's National Insurance costs | 1,298 | 685 | ||
| Employer's Pension costs | 2,201 | 2,303 | ||
| Total staffcosts | 77,315 | 82,750 | ||
| 6.2Average numberoffull time equivalentemployees bydepartment | department | |||
| 2025 | 2024 | |||
| Charitable Activities | 2.11 | 2.11 | ||
| Total | 2.11 | 2.11 | ||
| 7 | Debtors and prepayments | |||
| Analysis ofdebtors | 2025 | 2024 | ||
| Amounts falling duewithin one year | £ | £ | ||
| Prepaymentsand accrued income | 814 | 811 | ||
| Total | 814 | 811 | ||
| 8 | Creditors and accruals | |||
| 8.1 Analysis of creditors | 2025 | 2024 | ||
| Amounts falling duewithin oneyear | £ | £ | ||
| Accruals and deferred income | 2,193 | 3,299 | ||
| Total | 2,193 | 3,299 |
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9 Movement of funds
9.1 Movement of major funds 2025
| Movement of fundsfunds 9.1 Movement of major fundsmajor fundsfunds 2025 |
||||||
|---|---|---|---|---|---|---|
| Balance | Incoming | Outgoing | Balance | |||
| Fund Name | b/fwd | resources | resources | Transfers | c/fwd | |
| Unrestricted Funds (General) | ||||||
| General funds | 53,225 | 5,163 | - | - | 58,388 | |
| Restricted | ||||||
| HenrySmith | - | 40,000 | 33,305 | - | 6,695 | |
| Albert Hunt North Craven | 4,000 | 6,000 | 10,000 | - | - | |
| Two Ridings | - | 12,160 | 12,160 | - | - | |
| Skipton Town Council | - | 1,980 | 1,540 | - | 440 | |
| NYC | - | 1,000 | 1,000 | - | - | |
| Garfield Weston | 3,023 | - | 3,023 | - | - | |
| Trusthouse | 33,954 | - | 33,954 | - | - | |
| AWC | 2,830 | - | 2,830 | - | - | |
| Brelms | 2,090 | - | 2,090 | - | - | |
| Wharfedale Foundation | 5,610 | - | 6,043 | - | - | 433 |
| Craven Communities Together | 2,000 | - | 2,000 | - | - | |
| 53,507 | 61,140 | 107,945 | - | 6,702 | ||
| Total Funds | 106,732 | 66,303 | 107,945 | - | 65,090 | |
| 2024 | ||||||
| Balance | Incoming | Outgoing | Balance | |||
| FundName | b/fwd | resources | resources | Transfers | clfwd | |
| Unrestricted Funds (General) | ||||||
| General funds | 44,550 | 8,675 | - | - | 53,225 | |
| Restricted | ||||||
| HenrySmith | - | 40,000 | 40,000 | - | - | |
| Garfield Weston | 14,198 | 10,000 | 21,175 | - | 3,023 | |
| Trusthouse | 25,895 | 40,000 | 31,941 | - | 33,954 | |
| AWC | 9,794 | 15,000 | 21,964 | - | 2,830 | |
| Children In Need | - | 9,800 | 9,800 | - | - | |
| Albert Hunt North Craven | - | 4,000 | - | - | 4,000 | |
| Two Ridings | - | 12,000 | 12,000 | - | - | |
| Brelms | - | 3,840 | 1,750 | - | 2,090 | |
| Teco Groundworks | - | 1,500 | 1,500 | - | - | |
| Wharfedale Foundation | - | 5,610 | - | - | 5,610 | |
| Craven Communities Together | - | 2,000 | - | - | 2,000 | |
| 49,887 | 143,750 | 140,130 | - | 53,507 | ||
| TotalFunds | 94,437 | 152,425 | 140,130 | - | 106,732 |
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9.2 Details of Funds Held
Unrestricted Funds (General)
The General fund is unrestricted and available for the general purposes of the charity.
Restricted Funds
The restricted funds are only available for the purposes specified for each fund.
Henry Smith
Towards running costs and providing home-visiting for vulnerable families with at least one child under five
Albert Hunt North Craven
Towards running costs and Mama Meet project
Two Ridings Towards running costs (£10,000) and MiniMovers project (£2.160. Skipton Town Council Towards Baby Calm project for parents and babies residing in central Skipton.
NYC Towards Pram Pushers project
Garfield Weston
Towards running costs and providing home-visiting for vulnerable families with at least one child under five
Trusthouse Towards running costs and providing home-visiting for vulnerable families with at least one child under five
AWC Towards running costs and Mama Meet project
Brelms
Towards rent cost
Wharfedale Foundation Towards Mama Meet project Communities Together Towards provision of the Mama-Meet project in North Craven
10 Net assets between funds
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2025
Unrestricted Restricted Total
Funds Funds 2025
Balances at 31st July 2025 £ £ £
Current assets 58,388 8,895 67,283
Current liabilities - (2,193) (2,193 )
58,388 6,702 65,090
2024
Unrestricted Restricted Total
Funds Funds 2024
Balances at 31st July 2024 £ £ £
Current assets 53,225 56,806 110,031
Current liabilities - (3,299 ) (3,299 )
§3,225 53,507 106,732
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