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 2022
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 2022
| 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 2022
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 2022. 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;
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reassuring parents that difficulties in bringing up children are not unusual and encouraging them to enjoy family life;
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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.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
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23 newly recruited volunteers (inc. two Indian, one Polish and one South American) completed a 40-hour course of preparation
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the first course attended by 15 and the second by 8 (our lowest attendance number for many years)
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we have noticed post Covid volunteer recruitment being more challenging at present
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however positive support + retention resulted in active volunteer numbers remaining at 60-70 at any one time - with 16 languages between them - 190 families were referred for support during the 12 month period (30 more than usual) including more than 30% from minority ethnic communities - higher numbers of volunteers recruited and families referred for support continues to be Dartford - but Gravesend area profile is steadily increasing - KCC RECONNECT grant funding enabled families and volunteers to celebrate Christmas and Easter together following isolation forced by Covid
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and Bluewater John Lewis continued to treat families supported by Home-Start
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. 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.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
08112993 (England and Wales)
Page 1
HOME-START NORTH WEST KENT LTD.
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2022
Registered Charity number 1148298
Registered office
2 Temple Hill Square Dartford Kent DA1 5HZ
Trustees
Ms P A Burleigh Retired Headteacher (resigned 7/2/2022) S W Dandawate Retired Local Gov Officer (resigned 11/10/2021) Ms M De-Graft Aidoo Health Visitor (resigned 11/10/2021) Ms M J D Gillam Ex home visiting volunteer (resigned 11/10/2021) Ms G Heath Ex Teacher (resigned 7/2/2022) Ms P Hill Family Liason Officer Dr J Morris Retired GP (resigned 11/10/2021) Ms R Currans Councillor J Hawkes Human Resources Strategic Planning Manag S Gow (resigned 21/6/2022) K Deamer Company director Ms P Jones-McGill School family liason officer Mrs T James (appointed 21/6/2022) Mrs D A Funge (appointed 21/6/2022)
Company Secretary
Mrs D J Bowler
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 ............................................. and signed on its behalf by:
........................................................................ Ms P Hill - Trustee
Page 2
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 2022.
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: .............................................
Page 3
HOME-START NORTH WEST KENT LTD.
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 34,244 Investment income 2 118 Total 34,362 EXPENDITURE ON Raising funds 1,027 Charitable activities Direct charitable activities 23,664 Other 863 Total 25,554 NET INCOME 8,808 RECONCILIATION OF FUNDS Total funds brought forward 62,097 TOTAL FUNDS CARRIED FORWARD 70,905 |
Restricted funds £ 107,855 - 107,855 50 101,205 - 101,255 6,600 48,499 55,099 |
31/3/22 Total funds £ 142,099 118 142,217 1,077 124,869 863 126,809 15,408 110,596 126,004 |
31/3/21 Total funds £ 130,762 |
|---|---|---|---|
| 15 | |||
| 130,777 | |||
| 1,414 | |||
| 110,098 | |||
| 792 | |||
| 112,304 | |||
| 18,473 | |||
| 92,123 | |||
| 110,596 | |||
The notes form part of these financial statements
Page 4
HOME-START NORTH WEST KENT LTD.
BALANCE SHEET 31 MARCH 2022
| Unrestricted funds Notes £ FIXED ASSETS Tangible assets 7 2,791 CURRENT ASSETS Cash at bank and in hand 82,744 CREDITORS Amounts falling due within one year 8 (14,631) NET CURRENT ASSETS 68,113 TOTAL ASSETS LESS CURRENT LIABILITIES 70,904 NET ASSETS 70,904 FUNDS 10 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ 150 55,033 (83) 54,950 55,100 55,100 |
31/3/22 Total funds £ 2,941 137,777 (14,714) 123,063 126,004 126,004 70,904 55,100 126,004 |
31/3/21 Total funds £ 3,921 109,353 (2,678) 106,675 110,596 |
|---|---|---|---|
| 110,596 | |||
| 62,097 48,499 110,596 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 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 ............................................. and were signed on its behalf by:
.............................................
P Hill - Trustee
The notes form part of these financial statements
Page 5
HOME-START NORTH WEST KENT LTD.
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
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. Reconnect - To provide funding to help children and young people reconnect to their pre-pandemic lives.
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
| 31/3/22 | 31/3/21 | |
|---|---|---|
| £ | £ | |
| Deposit account interest | 118 | 15 |
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continued...
HOME-START NORTH WEST KENT LTD.
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
3. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 31/3/22 | 31/3/21 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 980 | 1,307 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
6.
| Average number of employees No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 20,295 Investment income 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 |
31/3/22 4 Restricted funds £ 110,467 - 110,467 173 110,098 792 111,063 (596) 49,095 48,499 |
31/3/21 |
|---|---|---|
| 3 | ||
| Total funds £ 130,762 |
||
| 15 | ||
| 130,777 | ||
| 1,414 | ||
| 110,098 | ||
| 792 | ||
| 112,304 | ||
| 18,473 | ||
| 92,123 | ||
| 110,596 | ||
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HOME-START NORTH WEST KENT LTD.
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
7. TANGIBLE FIXED ASSETS
| COST At 1 April 2021 and 31 March 2022 DEPRECIATION At 1 April 2021 Charge for year At 31 March 2022 NET BOOK VALUE At 31 March 2022 At 31 March 2021 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Bank loans and overdrafts (see note 9) Social security and other taxes Accrued expenses 9. LOANS An analysis of the maturity of loans is given below: Amounts falling due within one year on demand: Bank overdrafts 10. MOVEMENT IN FUNDS Unrestricted funds Core fund Contingency fund Restricted funds Big Lottery Fund Grant Home Office Capital Grant Capacity Builders Children In Need Little Buddies Reconnect TOTAL FUNDS |
At 1/4/21 £ 22,097 40,000 62,097 40,447 41 75 3,327 4,609 - 48,499 110,596 |
31/3/22 £ 12,040 2,098 576 14,714 31/3/22 £ 12,040 Net movement in funds £ 8,807 - 8,807 (248) (10) (39) - - 6,898 6,601 15,408 |
Fixtures and fittings £ 31,111 27,190 980 28,170 2,941 |
|
|---|---|---|---|---|
| 3,921 | ||||
| 31/3/21 £ |
||||
| 83 | ||||
| 2,019 576 2,678 |
||||
| 31/3/21 £ |
||||
| 83 | ||||
| At 31/3/22 £ 30,904 40,000 70,904 40,199 31 36 3,327 4,609 6,898 55,100 126,004 |
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HOME-START NORTH WEST KENT LTD.
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
10. MOVEMENT IN FUNDS - continued
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 Capacity Builders Reconnect TOTAL FUNDS Comparatives for 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 |
Incoming resources £ 34,362 99,854 - 1 8,000 107,855 142,217 At 1/4/20 £ 3,028 40,000 43,028 39,745 55 1,008 128 3,327 4,832 49,095 92,123 |
Resources Movement expended in funds £ £ (25,555) 8,807 (100,102) (248) (10) (10) (40) (39) (1,102) 6,898 (101,254) 6,601 (126,809) 15,408 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 |
|---|---|---|
Comparative 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 |
Incoming resources £ 20,310 110,467 - - - - 110,467 130,777 |
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 2022
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2022.
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HOME-START NORTH WEST KENT LTD.
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022
| INCOME AND ENDOWMENTS Donations and legacies Donations Grants Investment income Deposit account interest Total incoming resources EXPENDITURE Charitable activities Wages Pensions Premises costs Insurance Telephone Postage and stationery Advertising Travel Office expenses Staff training Consultancy, course fees & Talks Facilitating work Support costs Finance Bank charges Hospitality expenses Fixtures and fittings Information technology Repairs and renewals Governance costs Accountancy and legal fees Bookkeeping IT support Total resources expended Net income |
31/3/22 31/3/21 £ £ 19,945 14,337 122,154 116,425 142,099 130,762 118 15 142,217 130,777 81,025 67,193 2,070 1,739 7,676 10,411 701 910 2,494 1,005 856 620 546 - 1,735 662 2,026 8,861 75 - 3,318 2,520 6,709 3,164 109,231 97,085 96 69 2,356 37 980 1,308 3,432 1,414 146 - 864 792 11,136 13,013 2,000 - 14,000 13,805 126,809 112,304 15,408 18,473 |
31/3/22 31/3/21 £ £ 19,945 14,337 122,154 116,425 142,099 130,762 118 15 142,217 130,777 81,025 67,193 2,070 1,739 7,676 10,411 701 910 2,494 1,005 856 620 546 - 1,735 662 2,026 8,861 75 - 3,318 2,520 6,709 3,164 109,231 97,085 96 69 2,356 37 980 1,308 3,432 1,414 146 - 864 792 11,136 13,013 2,000 - 14,000 13,805 126,809 112,304 15,408 18,473 |
|---|---|---|
| 130,762 15 |
||
| 130,777 67,193 1,739 10,411 910 1,005 620 - 662 8,861 - 2,520 3,164 |
||
| 97,085 69 37 1,308 |
||
| 1,414 - 792 13,013 - |
||
| 13,805 | ||
| 112,304 | ||
| 18,473 | ||
This page does not form part of the statutory financial statements
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