## **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. - **Family Links Nurture Course -** Supporting parents within a group setting to understand and manage their feelings and behaviours allowing participants to become more positive and nurturing in their relationships. - _“Brilliant. The best parenting toolkit, I can’t believe it’s free. I always felt respected and treated with kindness”._ - **After School Clubs** - we work in partnership with two local infant schools running weekly after school groups. Our volunteers offer focused care and commitment to the children, providing nurture and craft activities, offering some of the more vulnerable children an opportunity to be heard and seen. - **School Readiness group** – in partnership with a local Infant school, offering parents and children the skills to help them prepare for the vital transition to school. - **Baby Massage sessions** – for parents and their new babies, helping to support attachment and communication. - _“Massage is now an integral part of our routine and my fave part of the day. It is the loveliest way to bond with my baby – thank you!”_ - **The Young Families Project** - long term counselling for HSB parents - _“It has been without doubt the single most effective treatment for the issues that I was experiencing. I am very grateful for its existence and hope that other people will be able to continue to benefit in the way that I have_ .” Page 1 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** - **Funding Constraints:** 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. - **Increased Demand:** 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. - **Impact of External Factors:** 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. Page 2 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. Page 3 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: - 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. Page 4 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: - 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 - 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: Linda Bazant (Chair) 7 July 2025 Page 5 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. Page 6 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 Page 7 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: - 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 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** Page 9 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**| Page 10 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) Page 11 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**| Page 12 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. Page 13 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: - 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: 15 July 2025** ## **Wendy Callaway** FCCA ICPA Hippo Accountants Limited, Turner House, 9-10 Mill Lane, Alton, Hampshire, GU34 2QG Page 14 Home-Start Butser - Annual Report 31 March 2025