REGISTERED COMPANY NUMBER: 08112993 (England and Wales) REGISTERED CHARITY NUMBER: 1148298
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 FOR
HOME-START NORTH WEST KENT LTD.
Blue Rocket Accounting Accountants and Tax Advisers 8 Twisleton Court Priory Hill Dartford Kent DA1 2EN
HOME-START NORTH WEST KENT LTD.
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 10 |
| Detailed Statement of Financial Activities | 11 |
HOME-START NORTH WEST KENT LTD.
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2021
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of 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) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects for which the charity is established are:
a) to safeguard, protect and preserve the good health, both mental and physical of children and parents of children; b) to prevent cruelty to or maltreatment of children;
c) to relieve sickness, poverty and need amongst children and parents of children;
d) to promote the education of the public in better standards of child care within the environs of North West Kent. "Home-Start aims to increase the confidence and independence of the family by:
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offering support, friendship and practical assistance;
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visiting families in their own homes, where the dignity and identity of each adult and child can be respected and protected; * reassuring parents that difficulties in bringing up children are not unusual and encouraging them to enjoy family life; * developing a relationship with the family in which time can be shared and understanding can be developed, using a flexible approach to take account of different needs;
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encouraging parents' strengths and emotional well-being, for the ultimate benefit of the children;
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encouraging families to widen their network of relationships and to use effectively the support and services available within the community."
The Trustees confirm that they have regard to the guidance issued by the Charity Commission on public benefit.
ACHIEVEMENTS, PERFORMANCE AND CHALLENGES
Despite an extremely challenging year, most of which involved a national lockdown, our trustees, staff and volunteers continued to provide a service to isolated vulnerable families
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Trustees kept in regular contact with staff while they worked individually from home
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Volunteers already matched with parents provided support via phone and facetime, followed by garden visits and park walks, when allowed
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21 newly recruited volunteers (including two Indian, two African, one Polish and one Portuguese) completed training via Zoom and were then matched with families via facetime
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Resulting in active volunteer numbers remaining high (60-70 at any one time - possessing 18 languages between them) - 97 families were referred for support during the 12 month period (60 less than usual), 36% from minority ethnic communities
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70 of those 97 new referrals were Dartford and Swanley families, highlighting a need for raising our profile in the Gravesend area
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Despite being unable to celebrate Christmas with families in the usual way (parties etc.), numerous doorstep deliveries of food and gifts took place - with community proving more generous than previous years
FINANCIAL REVIEW Reserves
The unrestricted fund is available in it's entirety to meet administration costs of the charity. The restricted funds are available to meet the direct charitable costs according to the terms of the individual grant. Home-Start North West Kent have a reserves policy to maintain sufficient funds in deposit accounts with the bank, to enable core fund expenses to be met for a period of six months, should sufficient funding not be obtained.
Going concern
As the main funding is currently the National Lottery, income has been maintained despite Covid. Therefore, the trustees consider the charity a going concern and the accounts have been prepared on that basis.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The strategic policy and overall management of the charity is directed by its Board of Trustees, who are also responsible for taking major decisions. These trustees shall hold office until the conclusion of the annual general meeting held next after the annual general meeting at which they were elected. The day to day management of the charity is overseen by its management committee
The trustees have examined the major strategic and operational risks that the charity faces and confirm that systems have been established to enable regular reports to be produced so that necessary steps can be taken to lessen these risks.
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HOME-START NORTH WEST KENT LTD.
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2021
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 08112993 (England and Wales)
Registered Charity number 1148298
Registered office 2 Temple Hill Square Dartford Kent DA1 5HZ
Trustees
Ms P A Burleigh Retired Headteacher S W Dandawate Retired Local Gov Officer Ms M De-Graft Aidoo Health Visitor Ms M J D Gillam Ex home visiting volunteer Ms G Heath Ex Teacher Ms P Hill Family Liason Officer Dr J Morris Retired GP Ms R Currans Retired Office Manager J Hawkes S Gow K Deamer Retired accountant (appointed 14.10.20) Ms P Jones-McGill School family liason officer (appointed 14.10.20)
Company Secretary Ms P J Foley
Independent Examiner Blue Rocket Accounting Accountants and Tax Advisers 8 Twisleton Court Priory Hill Dartford Kent DA1 2EN
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 17 September 2021 and signed on its behalf by:
Ms P A Burleigh - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
HOME-START NORTH WEST KENT LTD.
Independent examiner's report to the trustees of Home-Start North West Kent Ltd. ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Emma Duda ACCA Blue Rocket Accounting Accountants and Tax Advisers 8 Twisleton Court Priory Hill Dartford Kent DA1 2EN
Date: September 2021
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HOME-START NORTH WEST KENT LTD.
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2021
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 20,295 Investment income 2 15 Total 20,310 EXPENDITURE ON Raising funds 1,241 Charitable activities Direct charitable activities - Other - Total 1,241 NET INCOME/(EXPENDITURE) 19,069 RECONCILIATION OF FUNDS Total funds brought forward 43,028 TOTAL FUNDS CARRIED FORWARD 62,097 |
Restricted funds £ 110,467 - 110,467 173 110,098 792 111,063 (596) 49,095 48,499 |
31/3/21 Total funds £ 130,762 15 130,777 1,414 110,098 792 112,304 18,473 92,123 110,596 |
31/3/20 Total funds £ 112,612 56 |
|---|---|---|---|
| 112,668 1,201 102,753 786 |
|||
| 104,740 | |||
| 7,928 84,195 |
|||
| 92,123 |
The notes form part of these financial statements
Page 4
HOME-START NORTH WEST KENT LTD.
BALANCE SHEET
31 MARCH 2021
| Unrestricted funds Notes £ FIXED ASSETS Tangible assets 7 3,721 CURRENT ASSETS Cash at bank and in hand 60,970 CREDITORS Amounts falling due within one year 8 (2,594) NET CURRENT ASSETS 58,376 TOTAL ASSETS LESS CURRENT LIABILITIES 62,097 NET ASSETS 62,097 FUNDS 10 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ 200 48,383 (84) 48,299 48,499 48,499 |
31/3/21 Total funds £ 3,921 109,353 (2,678) 106,675 110,596 110,596 62,097 48,499 110,596 |
31/3/20 Total funds £ 1,373 92,896 (2,146) 90,750 92,123 92,123 43,028 49,095 92,123 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 17 September 2021 and were signed on its behalf by:
P A Burleigh - Trustee
The notes form part of these financial statements
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HOME-START NORTH WEST KENT LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes, as follows:
Lottery Fund Grant - To provide funding for salary costs, general running costs and overheads. Little Buddies - To provide funding to give support to parents Downs Syndrome Group CAF Families Grant - To provide funding to employ Family Advice workers. Children in Need - To provide funding for Temple Hill Youth Centre and Children's Activities. Home Office Capital Grant - To provide funding for office equipment Capacity Builders - To provide funding for provision of consultancy services and equipment purchases.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. INVESTMENT INCOME
Deposit account interest
31/3/21 31/3/20 £ £ 15 56
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continued...
HOME-START NORTH WEST KENT LTD.
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2021
3. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 31/3/21 | 31/3/20 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 1,307 | 458 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.
5. STAFF COSTS
| STAFF COSTS | ||
|---|---|---|
| 31/3/21 | 31/3/20 | |
| £ | £ | |
| Wages and salaries | 67,193 | 66,125 |
| Bookkeeping cost | 13,013 | 12,724 |
| Other pension costs | 1,739 | 1,699 |
| 81,945 | 80,548 | |
| The average monthly number of employees during the year was as follows: | ||
| 31/3/21 | 31/3/20 | |
| Average number of employees | 3 | 3 |
No employees received emoluments in excess of £60,000.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 11,505 Investment income 56 Total 11,561 EXPENDITURE ON Raising funds 368 Charitable activities Direct charitable activities (520) Other - Total (152) NET INCOME/(EXPENDITURE) 11,713 RECONCILIATION OF FUNDS Total funds brought forward 31,316 |
Restricted funds £ 101,107 - 101,107 833 103,273 786 104,892 (3,785) 52,879 |
Total funds £ 112,612 56 |
|---|---|---|
| 112,668 1,201 102,753 786 |
||
| 104,740 | ||
| 7,928 84,195 |
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HOME-START NORTH WEST KENT LTD.
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2021
| 6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | ||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||
| funds | funds | funds | |||
| £ | £ | £ | |||
| TOTAL FUNDS CARRIED FORWARD | 43,029 | 49,094 | 92,123 | ||
| 7. | TANGIBLE FIXED ASSETS | ||||
| Fixtures | |||||
| and | |||||
| fittings | |||||
| £ | |||||
| COST | |||||
| At 1 April 2020 | 27,256 | ||||
| Additions | 3,855 | ||||
| At 31 March 2021 | 31,111 | ||||
| DEPRECIATION | |||||
| At 1 April 2020 | 25,883 | ||||
| Charge for year | 1,307 | ||||
| At 31 March 2021 | 27,190 | ||||
| NET BOOK VALUE | |||||
| At 31 March 2021 | 3,921 | ||||
| At 31 March 2020 | 1,373 | ||||
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 31/3/21 | 31/3/20 | ||||
| £ | £ | ||||
| Bank loans and overdrafts (see note 9) | 83 | 83 | |||
| Social security and other taxes | 2,019 | 1,487 | |||
| Accrued expenses | 576 | 576 | |||
| 2,678 | 2,146 | ||||
| 9. | LOANS | ||||
| An analysis of the maturity of loans is given below: | |||||
| 31/3/21 | 31/3/20 | ||||
| £ | £ | ||||
| Amounts falling due within one year on demand: | |||||
| Bank overdrafts | 83 | 83 |
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HOME-START NORTH WEST KENT LTD.
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2021
10. MOVEMENT IN FUNDS
| Unrestricted funds Core fund Contingency fund Restricted funds Big Lottery Fund Grant Home Office Capital Grant Kent CC - Health Safety Scheme Capacity Builders Children In Need Little Buddies TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds Core fund Restricted funds Big Lottery Fund Grant Home Office Capital Grant Kent CC - Health Safety Scheme Capacity Builders Little Buddies TOTAL FUNDS |
At 1.4.20 £ 3,028 40,000 43,028 39,745 55 1,008 128 3,327 4,832 49,095 92,123 Incoming resources £ 20,310 110,467 - - - - 110,467 130,777 |
Net movement At in funds 31.3.21 £ £ 19,069 22,097 - 40,000 19,069 62,097 702 40,447 (14) 41 (1,008) - (53) 75 - 3,327 (223) 4,609 (596) 48,499 18,473 110,596 Resources Movement expended in funds £ £ (1,241) 19,069 (109,765) 702 (14) (14) (1,008) (1,008) (53) (53) (223) (223) (111,063) (596) (112,304) 18,473 |
|---|---|---|
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continued...
HOME-START NORTH WEST KENT LTD.
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2021
10. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.4.19 | in funds | 31.3.20 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| Core fund | (8,684) | 11,712 | 3,028 |
| Contingency fund | 40,000 | - | 40,000 |
| 31,316 | 11,712 | 43,028 | |
| Restricted funds | |||
| Big Lottery Fund Grant | 25,100 | 14,645 | 39,745 |
| CAF Families | 18,813 | (18,813) | - |
| Home Office Capital Grant | 74 | (19) | 55 |
| Kent CC - Health Safety Scheme | 696 | 312 | 1,008 |
| Capacity Builders | 198 | (70) | 128 |
| Children In Need | 3,327 | - | 3,327 |
| Little Buddies | 4,671 | 161 | 4,832 |
| 52,879 | (3,784) | 49,095 | |
| TOTAL FUNDS | 84,195 | 7,928 | 92,123 |
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds Core fund Restricted funds Big Lottery Fund Grant CAF Families Home Office Capital Grant Kent CC - Health Safety Scheme Capacity Builders Little Buddies TOTAL FUNDS |
Incoming resources £ 11,561 99,388 - (1) 1,500 - 220 101,107 112,668 |
Resources Movement expended in funds £ £ 151 11,712 (84,743) 14,645 (18,813) (18,813) (18) (19) (1,188) 312 (70) (70) (59) 161 (104,891) (3,784) (104,740) 7,928 |
|---|---|---|
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2021.
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HOME-START NORTH WEST KENT LTD.
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2021
| 31/3/21 | 31/3/20 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 14,337 | 11,725 |
| Grants | 116,425 | 100,887 |
| 130,762 | 112,612 | |
| Investment income | ||
| Deposit account interest | 15 | 56 |
| Total incoming resources | 130,777 | 112,668 |
| EXPENDITURE | ||
| Charitable activities | ||
| Wages | 67,193 | 66,125 |
| Pensions | 1,739 | 1,699 |
| Premises costs | 10,411 | 8,765 |
| Insurance | 910 | 613 |
| Telephone | 1,005 | 2,568 |
| Postage and stationery | 620 | 1,517 |
| Advertising | - | 402 |
| Travel | 662 | 2,741 |
| Office expenses | 8,861 | 1,674 |
| Staff training | - | 120 |
| Consultancy, course fees & Talks | 2,520 | 1,256 |
| Facilitating work | 3,164 | 847 |
| 97,085 | 88,327 | |
| Support costs | ||
| Finance | ||
| Bank charges | 69 | 60 |
| Hospitality expenses | 37 | 2,386 |
| Fixtures and fittings | 1,308 | 457 |
| 1,414 | 2,903 | |
| Governance costs | ||
| Accountancy and legal fees | 792 | 786 |
| Bookkeeping | 13,013 | 12,724 |
| 13,805 | 13,510 | |
| Total resources expended | 112,304 | 104,740 |
| Net income | 18,473 | 7,928 |
This page does not form part of the statutory financial statements
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