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2024-03-31-accounts

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 2024

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 2024

The trustees are pleased to present their annual directors’ report together with the financial statements of the charity for the year ending 31 March 2024 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

This last year 2023/2034 was our 25[th] Anniversary year. Yes, Home-Start Butser is 25 years old and still providing local services to local families. Quite a feat when you consider that HSB relies to a large extent on local support and sponsorship.

And it was a wonderful year, we have broken our own record and supported 266 families, (which include 365 children), our highest ever number of local families in need. Seventy-six of those families had volunteers, trained by our excellent team, 170 took part in our Little Steps Groups, which we expanded last year to include Horndean, and 20 children in after School Clubs.

We were able to provide this level of support with the help of our trained and dedicated volunteers and 12 Trustees, all supported and supervised by our small team of totally dedicated part-time staff.

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.

Below are a number of our initiatives which have contributed to our ongoing success including a few words of positive feedback.

“Really enjoyed the group. It has helped me interact with other new parents and make friends with new mums in Petersfield.”

“It has been a weekly highlight and has got me inspired and feeling confident enough to go to other groups.”

Our fundraising was, thankfully, successful especially with The Big Give Christmas Challenge and its match funding capability. We also organised and held a Gala dinner to celebrate our 25 years including an auction of items donated by our supporters.

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Home-Start Butser - Annual Report 31 March 2024

Local sponsors and donations are crucial to our ongoing success, and I would like to publicly thank LMS Security Consultants, Painsmith Solicitors, Aspire Pharma Limited, John Lewis and once again our local Mooeys. Also Churcher’s College, Bedales, Ditcham Park School, Petersfield Round Table, Petersfield Community Choir and Petersfield Lions. Thank you all. 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 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.

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 proposed 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 started this last year with the help of our newly appointed Community Development Coordinator. This coming year we are looking to widen our fundraising and sponsorship horizons with the appointment of a part time Fundraiser.

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.

In governance terms the organisation of Home-Start Butser is in excellent shape. The Board of Trustees currently numbers 12, which is our full complement, and we are delighted to welcome our most recent newcomers Jo Wright and Marcus Newton.

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.

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 £50,000 has been designated for this purpose.

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Home-Start Butser - Annual Report 31 March 2024

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

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

Fiona Smart Joint Chair Derek Judd Joint Chair Murray Whewell Secretary and Treasurer Terry Doubleday Elaine Pengelly Amanda Sandberg Abby Parker David Butler Linda Bazant Alistair (Forbes) Campbell Appointed on 23 November 2023 Marcus Newton Appointed on 18 March 2024 Jo Wright Appointed on 18 March 2024 Fran Beckett (resigned on 20 March 2024)

Staff

Nicola Winter Scheme Manager Kim Steele Co-ordinator Tory Cover Administrator (job-sharing) Lisa Walsh Administrator ((job-sharing) Sue Gillard Family Group Leader 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 Wendy Callaway, Hippo Accountants, Turner House, 9-10 Mill Lane, Alton, Hampshire, GU34 2QG

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 95 members (89 in 2023), each of whom agrees to contribute £1 in the event of the charity winding up.

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Home-Start Butser - Annual Report 31 March 2024

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.

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:

We are audited by Home-Start UK on our compliance with our policies.

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Home-Start Butser - Annual Report 31 March 2024

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:

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:

By order of the Board of Trustees:

Fiona Smart (Joint Chair) 15 July 2024

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Home-Start Butser - Annual Report 31 March 2024

Home-Start Butser

Statement of Financial Activities (including summary income and expenditure account)

For the year ended 31 March 2024

Notes Unrestricted
funds		 Restricted
funds		 Total
funds
2024		 Prior year
funds
£ £ £ £

94,153

22,117

17,704

1,255
Income
Income and endowments from:		 3
Donations and legacies 75,511
21,469
96,980
Charitable activities
Other trading activities
Investments		 30,756
2,575		 47,253
47,253
30,756
2,575
Total 108,842
68,722
177,564
135,229
Expenditure 5
19,713

149,878
Expenditure on:
Raising funds 33,356 33,356
Charitable activities 85,517
72,701
158,218
Total 118,873
72,701
191,574
169,591
Net income/(expenditure)
Reconciliation of funds:
Total funds brought forward		 (10,031)
104,122		 (3,979)

44,234		 (34,362)

182,718
(14,010)

148,356
Total funds carried forward 94,091
40,255
134,346
148,356

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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Home-Start Butser - Annual Report 31 March 2024

Home-Start Butser

Balance Sheet as at 31 March 2024

Notes Unrestricted
funds		 Restricted
funds		 Total
funds
2024
Prior year
funds
Current Assets 152,939
(4,583)
Cash at Bank and in Hand 11 96,828 39,930 136,758
Debtors 10 325
325
Creditors
Amounts falling due within
one year		 10 (2,737) (2,737)
Total Net Assets 94,091 40,255 134,346 148,356
104,122
44,234
Funds 12
Unrestricted Funds
Restricted Funds		 94,091 40,255 94,091
40,255
Total Funds 94,091 40,255 134,346 148,356

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:

Fiona Smart, Joint Chair of Trustees on behalf of the trustees.

Approved by the trustees on 15 July 2024

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Home-Start Butser - Annual Report 31 March 2024

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:

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

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Home-Start Butser - Annual Report 31 March 2024

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

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Home-Start Butser - Annual Report 31 March 2024

Note 3. Income

Unrestricted Restricted Grand
Total		 Prior
Year
Donations and Donations and Gifts 33,502 21,469 54,971
43,096

29,050

13,876

8,131
Legacies General grants provided by
government/other charities		 33,400 33,400
Gift Aid 6,082 6,082
Legacies 2,527 2,527
**Total ** 75,511 21,469 96,980
94,153
Income from
Charitable
Activities		 Grants for Family Support
Grants for FamilyGroups		 5,000
42,253		 5,000
1,500

20,617
42,253
Total 47,253 47,253
22,117
Income from 100 Club Lottery 5,330 5,330
5,420

11,542

742
other trading
 Fundraising 25,287 25,287
activities Income from other tradingactivities 139 139
Total 30,756 30,756
17,704
Investments Bank Interest Received 2,575 2,575
1,255
Total 108,842 68,722 177,564
135,229

Note 4. Analysis of receipts of government grants (All grants are discretionary)

Total Prior Year
Hampshire County Council (various)
East Hants District Council (various)
Parish Councils(various)		 1,900
2,500
2,050
4,500
2,585 2,500
6,535 9,500

Note 5. Expenditure

Unrestricted Restricted Grand
Total		 Prior
Year
Fundraising Costs 100 Club Lottery Costs 1,067 1,067 1,115
Fundraising costs
Advertising, marketing, direct
mail andpublicity		 13,408
8,199		 13,408 27
8,199 4,232
Total 22,674 22,674 5,374
Cost of Charitable Family Support 19,483 66,817 86,300 81,617
Activities Family Groups 18,956 5,884 24,840 12,894
CommunityDevelopment 13,249 13,249
Total 51,688 72,701 124,389 94,511
Admin & governance Admin & governance 44,511 44,511 42,106
**Grand Total ** 118,873 72,701 191,574 141,991

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Home-Start Butser - Annual Report 31 March 2024

Note 6. Support Costs

Support Costs are allocated to Fundraising and Charitable Activities as follows:

Family
support		 Family
groups		 Raisingfunds Total
Office Staff Costs
Phone and broadband
Office Running Costs		 11,836
2,054
559
4,227

734

200
5,072

880

240
21,135

3,668

999
Insurance 564
202
242
1,008
Home-Start fee
IT Costs
Other costs		 1,541
3,513
635
550

1,255

227
660

1,506

272
2,751

6,274

1,134
Rent and Electricity 4,224
1,508
1,810
7,542
24,926
8,903
10,682
44,511

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		 120,391
3,153
3,458
109,309

2,801

2,971
**Grand Total ** 127,002
115,081

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 7
4
Average equivalent full-time staff 4

8.3 Ex-gratia payments to employees and others (excluding trustees)

There were no ex-gratia payments. (prior year: 4% of emplyee salaries)

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Home-Start Butser - Annual Report 31 March 2024

Note 9. Defined contribution pension scheme

Amount of contributions recognised in the SoFA as an expense 3,458 The basis for allocating the liability and expense allocated on a fixed percentage basis (Family of defined contribution pension scheme between Support 76% and Fund Raising 24%) based on activities and between restricted and unrestricted similar proportions for the direct costs. Unrestricted funds. funds.

Note 10.1 Debtors

Unrestricted
Funds		 Restricted
Funds		 Total Prior Year
Petersfield Counselling 325 325 0
**Total ** 325 325 0

Note 10.2 Creditors (amounts falling due within one year)

Unrestricted
Funds		 Restricted
Funds		 Total Prior Year
Pensions Trust
Winton House Rent
Family Group - Room Hire		 746
1,618
182		 746 610
2,551
534
226
662
1,618
182
Parent Training - Room Hire
Other 191 191
**Total ** 2,737 2,737 4,583

Note 11. Cash at bank and in hand

Unrestricted
Funds		 Restricted
Funds		 Total _Prior Year _
HSBC Current Account 2,793 14,930 17,723 16,465
5
55,000
81,333
136
HSBC 100 Club Account
Shawbrook Savings Account
Monmouth Building Society		 93,657 25,000
25,000
93,657
PettyCash 378 378
Total 96,828 39,930 136,758 152,939

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Home-Start Butser - Annual Report 31 March 2024

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 104,122
108,843
(118,874)		 94,091
Staff Costs/Salaries
Together with Families
The Power of Little Moments		 Restricted
Restricted
Restricted		 29,740 15,000

29,823
(15,000)
(29,740)
29,823
Mental Health Training Restricted 3,904 (2,707) 1,197
Makaton Training
Paediatric First Aid
Safeguarding		 Restricted
Restricted
Restricted		 500
1,800
2,200
(500)

(1,800)

(55)
2,145
Resilience training Restricted 750
(499)		 251
Nourish to Flourish
Nurturing Course
Naval Families		 Restricted
Restricted
Restricted		 7,047 700

1,000
(5,990)

(274)		 700
1,057
726
PASRIN Family Support Restricted 539
200
(600)		 139
Horndean FG
Prep Course - All grants
School Uniforms		 Restricted
Restricted
Restricted		 753
183
5,000
2,250
(5,753)

(2,250)
183
Young Families Project Restricted 4,268
(4,268)
Family Christmas party
Hardship Fund
Post Natal Group		 Restricted
Restricted
Restricted		 2,068 500

3,500
(500)
(2,068)
3,500
Summer party 25th celebrations Restricted 250
(250)
Lions Grant
Sheet Resident		 Restricted
Restricted		 945
35
(411)

(35)		 534
**Grand Total ** 148,356
177,564
(191,574)		 134,346

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).		 50,000

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.

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Home-Start Butser - Annual Report 31 March 2024

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:

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:

SIGNED

Date: 1 July 2024

Wendy Callaway FCCA ICPA

Hippo Accountants, Turner House, 9-10 Mill Lane, Alton, Hampshire, GU34 2QG

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Home-Start Butser - Annual Report 31 March 2024