## **HOME-START BUTSER** ## (A company limited by guarantee) Charity number 1140692 Company number 07508097 ## **Winton House Centre 18 High Street Petersfield Hampshire GU32 3JL** www.homestart-butser.org.uk ## **ANNUAL REPORT AND FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 MARCH 2023** ## **CONTENTS** |**Section**|**Page**| |---|---| |Report of the Trustees|1| |Statement of Financial Activities|6| |Balance Sheet|7| |Notes forming part of the financial statements|8| |Report of the Independent Examiner|14| ## **Home-Start Butser** ## **Report of the Trustees for the year ending 31 March 2023** The trustees are pleased to present their annual directors’ report together with the financial statements of the charity for the year ending 31 March 2023 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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 (FRS 102). ## **Chair’s Report** What a wonderful year, we have supported 176 families (which include 356 children), our highest ever number of local families in need. We were able to provide this level of support with the help of 80 trained Volunteers and 10 Trustees, all supported and supervised by our small team of 7 totally dedicated part-time staff and one specialist contractor. Our area in Hampshire stretches from Greatham in the north to Rowlands Castle in the South and from East Meon to the west and along the Hampshire/West Sussex border in the East. As well as Petersfield, Horndean, Clanfield, and Liss there are many small villages. We successfully opened a 3[rd] Little Steps Family Group in Horndean and 2 After School Clubs at Petersfield and Clanfield Infant Schools as well as being full at our existing 2 Little Steps Family Groups in Petersfield and Clanfield. Our training program continues at an amazing pace, with Parenting, Safeguarding and Paediatric First Aid courses completed. We are working with other local groups and our Children-In-Need funded joint venture with the Petersfield Counselling Service has proved to be of enormous benefit to some of our families. We continue to work with the Petersfield Lions who regularly organise family days out to nearby fun attractions. Our fundraising was, thankfully, successful especially with The Big Give Christmas Challenge and its match funding capability. We were invited to attend many fundraising and profile improving events such as Queen Elizabeth II Platinum Jubilee and Churcher’s College 300[th] Birthday! Unfortunately, this year saw the end of 10 years of support from one of our major local sponsors and whilst we received significant funding at the Music & Comedy Nights, Burns Nights, St Patrick’s Nights and the Summer Music & Arts Festival, this year will be the last. We sincerely thank Robert Ingram and his team at HSB Events Management, and the Half Moon in Sheet, for all they have done for us and wish them well with their new partner in the future. Local sponsors and donations are crucial to our ongoing success, and I would like to publicly thank InSynch, Mooeys and Painsmith Solicitors. The commitment of our sponsors ensures that the level of support we can provide to the local community continues and grow as the need increases. Our thanks also go to the Parish, District and County Councillors who supported us, the PACT Food Bank with whom we partner and all those who donated to the Big Give Christmas Challenge. The small group of salaried individuals led by Nicola Winter, Scheme Manager, have continued to provide training and support for volunteers as well as maintaining the contact between the volunteers and the families. This group is to be congratulated for its commitment and continuing support to the Trustees and fundraising events as well as meeting all compliance and safeguarding requirements. The financial review below evidences our success this past year from both tried and tested sources and some new initiatives. This has been due largely to the Trustee Board reviewing its Page 1 Home-Start Butser - Annual Report 31 March 2023 sources of income and developing a strategy to pursue different revenue streams to ensure continued growth. Thanks go as always to my colleagues on the Trustee Board for their energy and creativity in finding new sources of funding grants and in their tireless fundraising activities especially with The Big Give and The Summer Music & Arts Festival. From a developmental perspective, the following initiatives deserve special mention: _Long term strategy:_ The board of Trustees, in conjunction with the scheme manager have developed a revised plan for growth over the next 3-years. The plan proposes an increase to the number of families we can support and enables specific attention to be given to projects in our less well supported areas such as Liss and Rowlands Castle. We have already made a start in this strategy by employing an additional part-time staff member as our Community Development Coordinator _Hampshire Schemes:_ We have continued to work with all the schemes across Hampshire and Home-Start UK to ensure sharing of good practice, access to national fundraising opportunities and more local funding activities. We also made official contact with our close neighbouring scheme in West Sussex, based in Chichester, and have already been able to assist them by supporting a family near to us, but just over the ‘border’. In governance terms the organisation of Home-Start Butser is in excellent shape. The Board of Trustees currently numbers 10, two below our ideal number. During the year we welcomed Linda Bazant to our trustee team, and we look forward to working together during the years ahead. Our thanks also go to the individuals, groups and organisations that have supported Home-Start Butser over the past year; your generous donations of time and money have enabled us to make a real difference to families in need in our local community. ## **Purposes and Activities** Home-Start Butser remains committed to using all its funds to organise and provide support to local families with at least one child under the age of five years. Friendship, moral and practical support is offered by trained volunteers who are allocated to the individual families in need. Families are referred to the scheme by partnership agencies and self-refer. Home-Start Butser also extends its support to families through Family Groups. All services are provided free to families. ## **Year Ahead** 2023 is our 25[th] Anniversary year! Founded in 1998 with the first meeting held in QE Park in June of that year, we are looking forward to celebrating with our families, volunteers, staff, and supporters during this next 12 months. February saw out first event take place in Burition Village Hall where we held a successful Quiz Night, quickly followed by a just as successful Bridge Afternoon at the Tithe Barn in March. We have several events planned throughout this year including an overnight Solstice Walk on 20/21 June, a family celebration AGM at Churcher’s College on July 11th and a Gala Event at Bedales on the 14[th ] of October. Please watch out for notifications and join us to make this coming year our best one yet! ## **Reserves Policy** The trustees have adopted a reserves policy so that in case of insufficient funding the charity will be able to wind up its activities and meet all its obligations in a timely manner. The policy stipulates that unrestricted funds not committed should be three months operating costs. Of the total reserves at the end of the financial year some £45,000 has been designated for this purpose. ## **Reference and administrative details** Charity Name Home-Start Butser Charity Registration Number 1140692 Company Registration Number 07508097 Registstered Office Winton House Centre 18 High Street Petersfield GU32 3JL Website www.homestart-butser.org.uk Page 2 Home-Start Butser - Annual Report 31 March 2023 ## **Directors and trustees** The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows: ## **Board of Trustees** Terry Doubleday Chair Sarah Wright Deputy Chair (resigned on 1 March 2023) Murray Whewell Secretary and Treasurer Fiona Smart Elaine Pengelly Derek Judd Fran Beckett Amanda Sandberg Abby Parker David Butler Linda Bazant Appointed on 17 January 2023 ## **Staff** Nicola Winter Scheme Manager Kim Steele Co-ordinator Tory Cover Administrator (job-sharing) Lisa Walsh Administrator ((job-sharing) Emily Rankin Family Group Leader (resigned 31 December 2022) Kat Butler Project Coordinator Lucia Smith Community Development Coordinator All staff work part time ## **Our advisors** Bankers HSBC PLC 312 London Road, Waterlooville PO7 7DX Independent Examiner Richard Sherwood 4 Bridge Road, Emsworth, Hants PO10 7DS ## **Structure, Governance and Management** ## **Governing document** Home-Start Butser is a company limited by guarantee, governed by its Memorandum and Articles of Association dated 27 January 2011. It is registered as a charity with the Charity Commission. Anyone over the age of 18 can become a member of the Company and there are currently 89 members (89 in 2022), each of whom agrees to contribute £1 in the event of the charity winding up. ## **Recruitment and appointment of trustees** The Directors of the company are also charity trustees for the purposes of charity law. As set out in the Articles of Association, trustees (up to a maximum of 12) are elected by the Members of the charitable company attending the Annual General Meeting. One third of the Trustees must retire at each AGM, those longest in office retiring first, and a retiring Trustee who is eligible may be reappointed. The Trustees may at any time co-opt any individual who is eligible as a Trustee to fill a vacancy in their number but a co-opted Trustee holds office only until the next AGM, where they may be reappointed. The charity’s work focuses on the welfare of young children and the development of parental skills. The trustees seek to ensure that the board combines the skills needed for this work, together with specialist skills from the public, voluntary and charitable sector and necessary business skills. Page 3 Home-Start Butser - Annual Report 31 March 2023 ## **Trustee induction and training** New trustees are invited to attend a training session to familiarise themselves with the charity and the context within which it operates. This is organised by Home-Start UK. ## **Organisation** The board of trustees are responsible for the strategic direction and policy of the charity. The Board meet at least four times a year together with invited staff and special advisors. A scheme of delegation is in place and day to day responsibility for the provision of the services rests with the scheme manager. The scheme manager is responsible for ensuring that the charity delivers the services specified and that key performance indicators are met, for individual supervision of the staff team and also for ensuring that the team continue to develop their skills and working practices in line with good practice. ## **Related parties and co-operation with other organisations** Home-Start Butser is guided by the national and local polices of Home-Start UK, the national umbrella for the charity. Home-Start Butser, represented by the chairman, works with other schemes in Hampshire to improve the profile of Home-Start throughout the county. ## **Pay policy for senior staff** With such a small team, the directors consider all the charity’s staff to be key to its success. The scheme manager is the key member of the team in charge of directing and controlling, running and operating the charity on a day-to-day basis. All directors give of their time freely and no director received remuneration in the year. The pay of the staff is reviewed annually and normally increased when possible, in accordance with appropriate benchmarks. ## **Risk Management** Home-Start Butser follows Home-Start UK policy. Our risk management strategy encompasses: - Governance and strategic planning - Learning and improving - Managing resources and finance - Managing staff - Managing volunteers - Managing information - Welfare of children and supporting families - Working in partnership. We are audited by Home-Start UK on our compliance with our policies. ## **Trustees’ responsibilities in relation to the financial statements** The charity trustees (who are also the directors of Home-Start Butser for the purposes of company law) 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). Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing the financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently - observe the methods and principles in the Charities SORP - make judgements and estimates that are reasonable and prudent - state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements Page 4 Home-Start Butser - Annual Report 31 March 2023 - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 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 Companies Act 2006. They 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. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. ## **Statement as to disclosure to the independent examiner** In so far as the trustees are aware at the time of approving our trustees’ annual report: - there is no relevant information, being information needed by the independent examiner in connection with preparing his report, of which the independent examiner is unaware - the trustees, having made enquiries of fellow directors and the independent examiner that they ought to have individually taken, have each taken all steps that they are obliged to take as directors in order to make themselves aware of any relevant information and to establish that the independent examiner is aware of that information. By order of the Board of Trustees: Terry Doubleday (Chair) 3 July 2023 Page 5 Home-Start Butser - Annual Report 31 March 2023 ## **Home-Start Butser** ## **Statement of Financial Activities (including summary income and expenditure account)** ## **For the year ended 31 March 2023** ||**Notes**|**Unrestricted**
**funds**|**Restricted**
**funds**|**Total**
**funds**
**2023**|**Prior year**
**funds**| |---|---|---|---|---|---| |||**£**|**£**|**£**|**£**

81,582

41,936

16,735

619| |**Income**
**Income and endowments from:**|3||||| ||||||| |Donations and legacies||67,146|
27,007|
94,153|| |Charitable activities
Other trading activities
Investments||17,704
1,255|22,117

|
22,117|| |||||17,704|| |||||1,255|| |**_Total_**||**86,105**|
**49,124**|
**135,229**|
**140,872**| |**Expenditure**|5||||
15,479

126,512| |**Expenditure on:**|||||| |Raising funds||19,653|
60|
19,713|| |Charitable activities||99,116|
50,762|
149,878|| |**_Total _**||**118,769**|
**50,822**|
**169,591**|
**141,991**| |**Net income/(expenditure)**
**_Reconciliation of funds:_**
Total funds brought forward||(32,664)
136,786|(1,698)

45,932||(1,119)

183,837| |||||(34,362)|| ||||||| |||||
182,718|| |**_Total funds carried forward_**||**104,122**|
**44,234**|
**148,356**|
**182,718**| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. Page 6 Home-Start Butser - Annual Report 31 March 2023 ## **Home-Start Butser** ## **Balance Sheet as at 31 March 2023** ||Notes|**Unrestricted**
**funds**|**Restricted**
**funds**|**Total**
**funds**
**2023**|**funds**
**Prior year**
**funds**| |---|---|---|---|---|---| |**Current Assets**
Cash at Bank and in Hand
**Debtors**
**Creditors**
Amounts falling due within
one year|11
10|108,705
4,583|44,234
152,939
186,812
4,583
4,094||| ||||||| ||||||| ||||||| ||||||| |||||4,583|| ||||||| |**Total Net Assets**||**104,122**|**44,234**|**148,356**|**182,718**| |**Funds**
Unrestricted Funds
Restricted Funds|12|104,122|44,234||135,786
46,932| ||||||| |||||104,122|| |||||44,234|| |**Total Funds**||**104,122**|**44,234**|**148,356**|**182,718**| The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies’ regime and in accordance with FRS102 SORP. The notes on the following pages form part of these accounts. Signed: Terry Doubleday, Chair of Trustees on behalf of the trustees. Approved by the trustees on 3 July 2023 Page 7 Home-Start Butser - Annual Report 31 March 2023 ## **Home-Start Butser** ## **Notes on the accounts** ## **Note 1. Basis of preparation** ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: - the 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 of Ireland (FRS 102) issued on 16 July 2014 - the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - with the Charities Act 2011. ## **1.2 Going concern** The trustees are of the view that the charity is a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and no changes have been made to the accounting policies adopted. ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period. ## **1.5 Material prior year errors** No material prior year errors have been identified in the reporting period. ## **Note 2. Accounting policies** ## **2.1 Income** |**Recognition of income**|These are included in the Statement of Financial Activities (SoFA) when:| |---|---| ||•
the charity becomes entitled to the resources;| ||•
it is more likely than not that the trustees will receive the resources;| ||•
the monetary value can be measured with sufficient reliability.| |**Offsetting**|There has been no offsetting of assets and liabilities, or income and expenses, unless| ||required or permitted by the FRS 102 SORP or FRS 102.| |**Grants and donations**|Grants and donations are only included in the SoFA when the general income| ||recognition criteria are met (5.10 to 5.12 FRS102 SORP).| ||In the case of performance related grants, income must only be recognised to the extent| ||that the charity has provided the specified goods or services as entitlement to the grant| ||only occurs when the performance related conditions are met (5.16 FRS 102 SORP).| |**Legacies**|Legacies are included in the SOFA when receipt is probable, that is, when there has| ||been grant of probate, the executors have established that there are sufficient assets in| ||the estate and any conditions attached to the legacy are either within the control of the| ||charity or have been met.| |**Government grants**|The charity has received government grants in the reporting period.| |**Tax reclaims on**|Gift Aid receivable is included in income when there is a valid declaration from the donor.| |**donations and gifts**|Any Gift Aid amount recovered on a donation is considered to be part of that gift and is| ||treated as an addition to the same fund as the initial donation unless the donor or the| ||terms of the appeal have specified otherwise.| |**Contractual income**|This is only included in the SoFA once the charity has provided the related goods or| |**and performance**|services or met the performance related conditions.| |**related grants**|| Page 8 Home-Start Butser - Annual Report 31 March 2023 |**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of| |---|---| |**facilities**|the gift to the charity provided the value of the gift can be measured reliably.| ||Donated services and facilities that are consumed immediately are recognised as income| ||with an equivalent amount recognised as an expense under the appropriate heading in| ||the SOFA.| |**Support costs**|The charity has incurred expenditure on support costs.| |**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described| ||in the trustees’ annual report.| |**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can| |**royalties and**|be measured reliably.| |**dividends**|| |**Income from**|Membership subscriptions received in the nature of a gift are recognised in Donations| |**membership**|and Legacies.| |**subscriptions**|Membership subscriptions which gives a member the right to buy services or other| ||benefits are recognised as income earned from the provision of goods and services as| ||income from charitable activities.| |**Settlement of**|Insurance claims are only included in the SoFA when the general income recognition| |**insurance claims**|criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other| ||income in the SoFA.| |**Investment gains and**|This includes any realised or unrealised gains or losses on the sale of investments and| |**losses**|any gain or loss resulting from revaluing investments to market value at the end of the| ||year.| ## **2.2 Expenditure and Liabilities** |**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or| |---|---| ||constructive obligation committing the charity to pay out resources and the amount of the| ||obligation can be measured with reasonable certainty.| |**Governance and**|Support costs have been allocated between governance costs and other support.| |**support costs**|Governance costs comprise all costs involving public accountability of the charity and its| ||compliance with regulation and good practice.| ||Support costs include central functions and have been allocated to activity cost| ||categories on a basis consistent with the use of resources, eg allocating property costs| ||by floor areas, or per capita, staff costs by the time spent and other costs by their usage.| |**Grants**|The charity does not give any grants either with or without conditions.| |**Redundancy cost**|The charity made no redundancy payments during the reporting period.| |**Deferred income**|No material item of deferred income has been included in the accounts.| |**Creditors**|The charity has creditors which are measured at settlement amounts less any trade| ||discounts| |**Provisions for**|A liability is measured on recognition at its historical cost and then subsequently| |**liabilities**|measured at the best estimate of the amount required to settle the obligation at the| ||reporting date| |**Basic financial**|The charity accounts for basic financial instruments on initial recognition as per| |**instruments**|paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17| ||to 11.19, FRS102 SORP.| ## **2.3 Assets** |**Tangible fixed assets**|The charity has no tangible fixed assets.| |---|---| |**for use by charity**|| |**Intangible fixed assets**|The charity has no intangible fixed assets.| |**Heritage assets**|The charity has no heritage assets.| |**Investments**|The charity has no fixed asset investments in quoted shares, traded bonds and similar.| |**Stocks and work in**|The charity has no stock.| |**progress**|| |**Debtors**|The charity has no debtors| |**Current asset**|The charity has no investments which it holds for resale.| |**investments**|| Page 9 Home-Start Butser - Annual Report 31 March 2023 **Note 3. Income** |||Unrestricted|Restricted|Grand
Total|Prior
Year| |---|---|---|---|---|---| |Donations and|Donations and Gifts|18,088|25,007|43,096|47,696
32,114
650
1,122| |Legacies|General grants provided by
government/other charities|27,050|2,000|29,050|| ||Gift Aid|13,876||13,876|| ||Legacies|8,131||8,131|| |**Total **||**67,145**|**27,007**|**94,153**|**81,582**| |Income from
Charitable
Activities|Donations and Gifts
Grants for Family Support
Grants for Family Groups
Grants for Promotion||1,500
20,617||1,060
200
39,676
1,000| |||||1,500|| |||||20,617|| ||||||| |**Total**|||**22,117**|**22,117**|**41,936**| |Income from|100 Club Lottery|5,420||5,420|5,475
11,007
253| |other trading
|Fundraising|11,542||11,542|| |activities|Income from other tradingactivities|742||742|| |**Total**||**17,704**||**17,704**|**16,735**| |Investments|Bank Interest Received|1,255||1,255|619| |**Total**||**86,105**|**49,124**|**135,229**|**140,872**| ## **Note 4. Analysis of receipts of government grants (All grants are discretionary)** ||Total|Prior Year| |---|---|---| |Hampshire County Council (various)|2,500|
2,250| |East Hants District Council (various)
Parish Councils(various)|4,500|
11,500| ||2,500|514| ||**9,500**|**14,264**| ## **Note 5. Expenditure** |||Unrestricted|Restricted|Grand
Total|Prior
Year| |---|---|---|---|---|---| |Fundraising Costs|100 Club Lottery Costs|1,084||1,084|1,115| ||Fundraising costs
Advertising, marketing, direct
mail andpublicity|633
6,766|56|633|27| |||||6,822|4,232| |**Total**||**8,484**|**56**|**8,540**|**5,374**| |Cost of Charitable
Activities|Family Support
Family Groups|40,150
14,139|47,340
3,411|87,490|81,617| |||||17,550|12,894| ||CommunityDevelopment|9,457||9,457|| |**Total**||**63,746**|**50,751**|**114,497**|**94,511**| |Admin & governance|Admin & governance|46,539|15|46,554|42,106| |**Grand Total **||**118,769**|**50,822**|**169,591**|**141,991**| Page 10 Home-Start Butser - Annual Report 31 March 2023 ## **Note 6. Support Costs** Support Costs are allocated to Fundraising and Charitable Activities as follows: ||Family
support|Family
groups|Raisingfunds|Total| |---|---|---|---|---| |Office Staff Costs
Rent and room hire
Phone and broadband|11,004
4,660
1,863|
3,930

1,664

665|
4,716

1,997

799|
19,651| |||||
8,321| |||||
3,327| |Office Running Costs|891|
318|
382|
1,591| |Insurance
Home-Start fee
IT Costs|619
1,503
4,798|
221

537

1,714|
265

644

2,056|
1,106| |||||
2,684| |||||
8,568| |Other costs|732|
261|
314|
1,307| ||**26,070**|
**9,311**|
**11,173**|
**46,554**| Support Costs are allocated on a fixed percentage basis (normally Family Support 56%, Family Groups 20% and Fund Raising 24%) based on similar proportions for the direct costs and historical ratios. ## **Note 7. Fees for examination of the accounts** No fees were paid for the independent examination of the accounts. ## **Note 8. Paid Employees** ## **8.1 Staff Costs** ||Total|Prior Year| |---|---|---| |Salaries and wages
Employers NI contributions
Employerspension contributions|109,309
2,801
2,971|
95,657

2,299

2,895| |**Grand Total **|**115,081**|
**100,851**| No employees had emoluments in excess of £60,000 (prior year: nil). ## **8.2 Average head count in the year** ||Total|Prior Year| |---|---|---| |Average staff head count|7|6
3.8| |Average equivalent full-time staff|4|| ## **8.3 Ex-gratia payments to employees and others (excluding trustees)** Each member of staff was given a cost-of-living bonus approximately equivelant to 4% of salary. (prior year: Nil) Page 11 Home-Start Butser - Annual Report 31 March 2023 ## **Note 9. Defined contribution pension scheme** |Amount of contributions recognised in the SoFA
as an expense|2,971| |---|---| |The basis for allocating the liability and expense
of defined contribution pension scheme between
activities and between restricted and unrestricted
funds.|allocated on a fixed percentage basis (Family
Support 76% and Fund Raising 24%) based on
similar proportions for the direct costs. Unrestricted
funds.| ## **Note 10. Creditors (amounts falling due within one year)** ||Unrestricted
Funds|Restricted
Funds|Total|Prior Year| |---|---|---|---|---| |South Coast First Aid||||993
631
2,318
152| |Pensions Trust|610||610|| |Winton House Rent
Family Group - Room Hire
Parent Training - Room Hire|2,551
534
226||2,551|| ||||534|| ||||226|| |Other|662||662|| |**Total **|**4,583**||**4,583**|**4,094**| ## **Note 11. Cash at bank and in hand** ||Unrestricted
Funds|Restricted
Funds|Total|_Prior Year _| |---|---|---|---|---| |HSBC Current Account
HSBC 100 Club Account
Shawbrook Savings Account|12,231
5
15,000|4,234
40,000|16,465|51,312
10
55,000
80,369
121| ||||5|| ||||55,000|| |Monmouth Building Society|81,333||81,333|| |PettyCash|136||136|| |**Total**|**108,705**|**44,234**|**152,939**|**186,812**| Page 12 Home-Start Butser - Annual Report 31 March 2023 ## **Note 12. Charity Funds** ## **12.1 Details of material funds held and movements during the current reporting period** ||**Restricted /**
**Unrestricted**|**Balance**
**brought**
**forward**|**Income**|**Expenditure**|**Balance**
**carried**
**forward**| |---|---|---|---|---|---| |General Fund|Unrestricted|136,786|
86,105|
(118,768)|104,122| |At The Heart of Every Family
Together with Families
Mental Health Training|Restricted
Restricted
Restricted|32,200
2,130|
29,740

2,000|(32,200)


(226)|| ||||||29,740| ||||||3,904| |Paediatric First Aid|Restricted||1,000|
(1,000)|| |Safeguarding
CiN Booster Grant
Nurturing Course|Restricted
Restricted
Restricted|1,435
6,629|1,000


9,777|
(1,000)
(1,435)

(9,359)|| ||||||| ||||||7,047| |PASRIN Family Support|Restricted|241|
600|
(302)|539| |CFG - All non specific grants
Horndean FG
Prep Course - All grants|Restricted
Restricted
Restricted|2,620
113|
100
1,500
|
(2,720)

(747)
(113)|| ||||||753| ||||||0| |Volunteer Event|Restricted|382||(382)|| |School Uniforms
Young Families Project
HardshipFund|Restricted
Restricted
Restricted|183|
1,340
2,068|
(1,340)
|183| ||||||| ||||||2,068| |**Grand Total **||**182,717**|
**135,229**|
**(169,591)**|**148,356**| ## **12.2 Designated funds** |**Planned Use**|**Purpose of Designation**|**Amount**| |---|---|---| |Wind up reserve fund|In the event of having to wind up the charity, to be able to
meet all its obligations in a timely manner. This is part of the
General Fund(unrestricted).|45,000| ## **Note 13. Transactions with trustees and related parties** ## **13.1 Trustee remuneration and benefits** None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity. ## **13.2 Trustees' expenses** |**Type of expenses reimbursed**|**This Year**|**Prior Year**| |---|---|---| |Travel(mainlyfor Trustees who are also FamilyVolunteers)|0|0| |**Total**|**0**|**0**| No Trustee expenses were donated back to the charity (prior year: £0). ## **13.3 Transaction(s) with related parties** There have been no related party transactions in the reporting period. Page 13 Home-Start Butser - Annual Report 31 March 2023 ## **Home-Start Butser** ## **Report of the Independent Examiner** ## **Respective responsibilities of trustees and examiner** The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention to indicate that: - accounting records have not been kept in accordance with section 386 of the Companies Act 2006; - the accounts do not accord with such records: - where accounts are prepared on an accruals basis, whether they fail to comply with relevant accounting requirements under section 396 of the Companies Act 2006, or are not consistent with the Charities SORP (FRS102) - any matter which the examiner believes should be drawn to the attention of the reader to gain a proper understanding of the accounts. **SIGNED Date:** ## **Richard Sherwood** FCA Fmgt 4 Bridge Road Emsworth Hampshire PO10 7DS Page 14 Home-Start Butser - Annual Report 31 March 2023