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2025-03-31-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 2025

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 2025

The trustees are pleased to present their annual directors’ report together with the financial statements of the charity for the year ending 31 March 2025 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

It gives me great pleasure to present this year’s Chair’s Report for Home Start Butser. This past year has been both inspiring and challenging, and I am immensely proud of what we have achieved together in support of local families in our community.

And it was a wonderful year, we have exceeded last year’s figures and supported 263 families, (which include 371 children), our highest ever number of local families in need. Eighty-one of those families had volunteers, trained by our excellent team, 111 took part in our Little Steps Family Groups, and 42 children in after School Clubs. We also have 6 in school readiness and 23 in other projects.

Our mission - to provide practical and emotional support to families facing difficulties has never felt more vital. As the cost of living continues to impact families across our area, we have seen a notable increase in demand for our services. Thanks to the dedication of our staff, volunteers, and supporters, we have been able to respond with compassion, flexibility, and determination.

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.

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Home-Start Butser - Annual Report 31 March 2025

Our fundraising was, thankfully, successful especially with The Big Give Christmas Challenge and its match funding capability.

Local sponsors and donations are crucial to our ongoing success, and I would like to publicly thank LMS Security Consultants, Clavio Lounge, K J Smith Solicitors. Also, Churcher’s College, Bedales, Ditcham Park School, The Petersfield School, 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 to 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.

And of course, none of this would have been possible without the support of my fellow trustees. I would like to offer my sincere thanks to each of you for your time, wisdom, and commitment throughout the year. Whether it’s reviewing policies, attending late-night meetings, or offering encouragement during tough decisions, your support has been steadfast.

I am also deeply grateful to our Scheme Manager Nicola and her dedicated team for their resilience and creativity, and to our volunteers whose kindness and energy embody the spirit of this charity.

Challenges

Like many charities, we continue to face challenges in securing sustainable funding. We are actively exploring new funding opportunities and working to diversify our income streams, especially with the help of the local community.

We have seen a significant increase in demand for our services, and we are working to address this challenge by increasing the number of volunteers, fundraising and encouraging local partnerships.

The ongoing cost of living crisis is having a significant impact on the families we support. We continue to adapt our services to meet these changing needs.

Our goals

This coming year we are looking to widen our fundraising and sponsorship horizons and to sustain our record-breaking number of families supported in the southern parishes of East Hampshire.

We know that the challenges facing families are not going away, and we are committed to walking alongside them with dignity and practical help.

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 2025

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

Linda Bazant Chair Murray Whewell Secretary and Treasurer Fiona Smart Derek Judd Amanda Sandberg Abby Parker David Butler Alistair (Forbes) Campbell Marcus Newton Jo Wright Vanessa Beech Appointed on 22 January 2025 Terry Doubleday (resigned on 22 January 2025) Elaine Pengelly (resigned on 22 January 2025)

Staff

Nicola Winter Scheme Manager Kim Steele Senior Coordinator Tory Cover Administrator (job-sharing) Lisa Walsh Administrator ((job-sharing) Sue Gillard Family Group Leader Kat Butler 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 Limited, 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 98 members (89 in 2024), 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 2025

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 2025

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:

Linda Bazant (Chair) 7 July 2025

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Home-Start Butser - Annual Report 31 March 2025

Home-Start Butser

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

For the year ended 31 March 2025

Notes Unrestricted
funds		 Restricted
funds		 Total
funds
2025		 Prior year
funds
£ £ £ £

96,980

47,253

30,756

2,575
Income
Income and endowments from:		 3
Donations and legacies 47,948
30,905
78,853
Charitable activities
Other trading activities
Investments		 9,230
1,697		 59,280
59,280
9,230
1,697
Total 58,875
90,185
149,060
177,564
Expenditure 5
33,356

158,218
Expenditure on:
Raising funds 21,746 21,746
Charitable activities 69,637
96,158
165,795
Total 91,383
96,158
187,541
191,574
Net income/(expenditure)
Reconciliation of funds:
Total funds brought forward		 (32,508)
94,091		 (5,973)

40,255		 (14,010)

148,356
(38,481)

134,346
Total funds carried forward 61,583
34,282
95,865
134,346

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 2025

Home-Start Butser

Balance Sheet as at 31 March 2025

Notes Unrestricted
funds		 Restricted
funds		 Total
funds
2025
Prior year
funds
Current Assets 136,758
325
(2,737)
Cash at Bank and in Hand 11 66,343 34,282 100,624
Debtors 10
Creditors
Amounts falling due within
one year		 10 (4,759) (4,759)
Total Net Assets 61,584 34,282 95,865 134,346
94,091
40,255
Funds 12
Unrestricted Funds
Restricted Funds		 61,583 34,282 61,583
34,282
Total Funds 61,583 34,282 95,865 134,346

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:

Linda Bazant

Chair of Trustees, on behalf of the trustees.

Approved by the trustees on 7 July 2025

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Home-Start Butser - Annual Report 31 March 2025

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 2025

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 2025

Note 3. Income

Unrestricted Restricted Grand
Total		 Prior
Year
Donations and Donations and Gifts 16,954 23,975 40,929 54,971
33,400
6,082
2,527
Legacies General grants provided by
government/other charities		 28,600 3,670 32,270
Gift Aid 2,394 3,260 5,654
Legacies
**Total ** 47,948 30,905 78,853 96,980
Income from
Charitable
Activities		 Donations and Gifts
Grants for Family Support
Grants for FamilyGroups		 300
2,317
56,663		 300 5,000
42,253
2,317
56,663
Total 59,280 59,280 47,253
Income from 100 Club Lottery 5,650 5,650 5,330
25,287
139
other trading
 Fundraising 3,248 3,248
activities Income from other tradingactivities 332 332
Total 9,230 9,230 30,756
Investments Bank Interest Received 1,697 1,697 2,575
Total 58,875 90,185 149,060 177,564

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)		 2,800
1,900
4,927
2,050
2,470
2,585
10,197
6,535

Note 5. Expenditure

Unrestricted Restricted Grand
Total		 Prior
Year
Fundraising Costs 100 Club Lottery Costs 1,126 1,126 1,067
Fundraising costs
Advertising, marketing, direct
mail andpublicity		 1,225
8,033		 1,225 13,408
8,033 8,199
Total 10,384 10,384 22,674
Cost of Charitable Family Support 4,627 84,225 88,852 86,300
Activities Family Groups 15,445 11,933 27,379 24,840
CommunityDevelopment 13,584 13,584 13,249
Total 33,657 96,158 129,815 124,389
Admin & governance Admin & governance 47,342 47,342 44,511
**Grand Total ** 91,383 96,158 187,541 191,574

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Home-Start Butser - Annual Report 31 March 2025

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		 12,464
2,026
284
4,451

724

102
5,342

868

122
22,257

3,618

508
Insurance 713
255
305
1,273
Home-Start fee
IT Costs
Other costs		 1,858
3,165
391
663

1,130

140
796

1,356

168
3,317

5,651

699
Rent and Electricity 5,611
2,004
2,405
10,020
26,512
9,468
11,362
47,342

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		 126,486
3,876
3,641
120,391

3,153

3,458
**Grand Total ** 134,003
127,002

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: None)

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Home-Start Butser - Annual Report 31 March 2025

Note 9. Defined contribution pension scheme

Amount of contributions recognised in the SoFA as an expense The basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.

3,641 allocated on a fixed percentage basis (Family Support 76% and Fund Raising 24%) based on similar proportions for the direct costs. Unrestricted funds.

Note 10.1 Debtors

None

Note 10.2 Creditors (amounts falling due within one year)

Unrestricted
Funds		 Restricted
Funds		 Total Prior Year
Pensions Trust
HMRC
Winton House Rent		 785
1,845
1,610		 785 746
1,618
182
191
1,845
1,610
Family Group - Room Hire 200 200
Other 319 319
**Total ** 4,759 4,759 2,737

Note 11. Cash at bank and in hand

Unrestricted
Funds		 Restricted
Funds		 Total Prior Year
HSBC Current Account 12,965 9,282 22,246 17,723
25,000
93,657
378
HSBC 100 Club Account
Shawbrook Savings Account
Monmouth Building Society		 20
53,180		 25,000 20
25,000
53,180
PettyCash 179 179
Total 66,343 34,282 100,624 136,758

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Home-Start Butser - Annual Report 31 March 2025

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 94,091
58,875
(91,383)		 61,583
Staff Costs/Salaries Restricted 35,000
(35,000)
The Power of Little Moments Restricted 29,823 (29,823)
Change a Childhood Restricted 34,663
(8,666)		 25,997
Mental Health Training Restricted 1,197 (1,197)
Paediatric First Aid Restricted 270 270
Safeguarding Restricted 2,145
975
(2,734)		 386
Resilience training Restricted 251 (251)
Nurturing Course Restricted 1,057
2,040
(3,097)
Young Families Project Restricted 1,949
(1,949)
Naval Families Restricted 726 (726)
PASRIN Family Support Restricted 139
300
(146)		 293
School Uniforms Restricted 183 183
Clanfield Family Group Restricted 525
(525)
Family Groups Restricted 292
(292)
Horndean Family Group Restricted 470
(470)
Prep Course Restricted 1,000
(1,000)
Volunteer Event Restricted 230
(230)
Post Natal Group Restricted 3,500 (2,366) 1,134
Lions Grant Restricted 534 (534)
Nourish to Flourish Restricted 700 (700)
RNRMC Restricted 1,000 1,000
Nurture volunteer training Restricted 800
(800)
SGN Fuelling Futures Restricted 8,604
(3,585)		 5,019
Little steps on the move Restricted 470
(470)
Groups enrichmentproject Restricted 1,597
(1,597)
Grand Total 134,346
149,060
(187,541)		 95,865

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(for Trustees who are also FamilyVolunteers) 179 0
Total 179 0

All 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 2025

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: 15 July 2025

Wendy Callaway FCCA ICPA

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

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Home-Start Butser - Annual Report 31 March 2025