ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 HOME-START SURREY CHARITY REGISTRATION No: 1154913 COMPANY REGISTRATION No: 8619881 Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester P020 7EG
HOME-START SURREY CONTENTS Page 3 Legal & Administrative Information Pages 4 to 5 Directors. Annual Report Page 6 Independent Examiner's Report Page 7 Statement of Financial Activities Page 8 Balance Sheet Pages 9 to 13 Notes to the Financial Statements
HOME-START SURREY LEGAL AND ADMINISTRATIVE INFORMATION CHARITY NUMBER 1154913 COMPANY REGISTRATION NUMBER 8619881 DATE OF INCORPORATION 22nd July 2013 START OF FINANCIAL YEAR 1st April 2024 END OF FINANCIAL YEAR 31st March 2025 TRUSTEES THAT SERVED DURING THE YEAR END 31 MARCH 2025 S Limond V C Williams M Parker B Thomas K Clark M A Allen A Tann K J Mcguire Chair Resigned May 2025 OBJECTS The stated aims and objectives are the promotion of the efficiency and effectiveness of the Home-start charities in Surrey, in particular but not exclusively by (a) helping with the effective attainment of recipient charities objects- and (b) supporting the administration and infrastructure of the charities. in particular by co-ordinating bids and grant applications. REGISTERED ADDRESS Vernon House 28 West Street Farnham Surrey GU9 7DR. INDEPENDENT EXAMINER Independent Examiners Limited The Grain Store Hills Bam5 Appledram Lane South Chichester P020 7EG
HOME-START SURREY TRUSTEES ANNUAL REPORT 31 MARCH 2025 Structure. governance and management Home-start Surrey is a registered charity. no 1154913. and a registered company limited by guarantee, no 08619881 (England and Wales). It is contmlled by its goveming document, Memorandum and Articles of Association. Its registered office is at Vernon House 28 West Street Farnham Surrey GU9 7DR. The Trustee5 who are also the Directors for the purposes of the Companie5 Act 2006 are= S Limond (Chair) V C Williams M Parker B Thomas K Clark M A Allen (resigned May 2025) A Tann K J Mcguire Trustees are elerted by the Members or co-opted by the Trustees. Public benefit The Charity acknowledges its requirement to detnonstrate cleady that it must have charitable purposes or 'aims' that are for the public benefit. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake. Activities. Aims and Objectives The ststed aims and objectives are the promotion of the efficiency and effectiveness of the Home-start charities in Surrey, in particular but not exclusively by (al helping with the effective attainment of recipient charities objects: and (b) supporting the administration and infrastructure of the charities, in particular by co-ordinating funding bids and grant applications. Achievements Achievements in 2024-2025 were that the eight local Home-starts continue to provide free, confidential and non- judgemental support by trained volunteers to families with young children, mostly by home-visiting and running parenting and other training groups. This year the Consortium Agreement between the eight local Home-starts was updated and signed in Febnjary 2025. Home-start Surrey negotiates for grant from various organisations and distributes to the local Home-starts. The launch of the Dad Matters programme across Surrey was commenced this year, with the focus on supporting Dads with young children. Risk The Directors artively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Directors have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. Reserves The Directors have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Directors aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The dirertors will endeavour not to set aside funds unnecessarily. Financial Review Free reserves at 31 March 2025 were £1,195 as represented by unrestricted net current assets (2024.. £4,570).
HOME-START SURREY TRUSTEES ANNUAL REPORT AS AT 31 MARCH 2025 statement of Directors. Responsibilities: The Directors are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the ffinancial position of the company and which are sufficient to show and explain the company's transactions and enable them to ensure that the financial statements comply with the Companies Art 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In preparing these financial statements. the trustees are required to= select suitsble accounting policies and then apply them consistently; b} make judgements and estimates that are reasonable and prudent- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business- d} state whether applicable accounting standards and statements of recommended practice have been followed. subjert to any material departures disclosed and explained in the financial statements. The Directors are also responsible for the of the Directors. report, and the responsibility of the independent examiner in relation to the Directors, report is limited to examining the report and ensuring that on the face of the report there are no inconsistencies with the figures disclosed in the financial statements. This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006. approve the attached statement of financial activities and balan sheet for the year ended 31st March 2025 and confirm that I have made available all information necessary for its preparation. Signed by one or two trusteesldirectors on behalf of the Board hafiig Signature.. Print Name.. Stephanie Limond Date of approval 181111.2025
INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS I report to the charity trustees on my examination of the accounts for Home-start Surrey for the year ended 31st March 2025 set out on pages 7 to 13. Respective responsibilities of trustees and examiner As the charity's Trustees of Home-start Surrey (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 Art,). Independent examiner's statement Since Home Start Surrey's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confim that I am qualified to undertake the examination because l am a member of the Association of Charity Independent Examiners, which is one of the listed bodies. have completed my examination. I confimi that no matters have come to my attention in connection with the examination qivinq me cause to believe: l. accounting records were not kept in respect of Home - Start Surrey as required by section 386 of the 2006 Act,. or 2. the accounts do not accord with those records- or 3. 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 4. 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. Date 20 November 2025 Signed FCIE Independent Examiners Limited The Grain Store Hills Barns Appledram Lane South Chichester P020 7EG
HOME-START SURREY STATEMENT OF FINANCIAL ACTIVITIES AS AT 31 MARCH 2025 {Incorporating Income & Expenditure Account) Unrestrirted Funds Restricted Funds TOTAL 31-Mar-25 TOTAL 31-Mar-24 Notes INCOME AND ENDOWMENTS FROM: Donations & Legacies 3a 26,009 47,000 73,009 307,248 other Income 3b 60 60 15 TOTAL INCOME 26.069 47,000 73,069 307,263 EXPENDITURE ON: Charitsble Activities 27.024 27,024 307,473 Governance Costs 4b 2,420 2.420 1,760 TOTAL EXPENDITURE 29,444 29,444 309,233 NET INCOME/(EXPENDITURE) (3,375) 47,000 43,625 (1,970) Transfer Between Funds NET MOVEMENT IN FUNDS (3.375) 47.000 43.625 (1,970) RECONCILIATION OF FUNDS: Total Funds Brought Forward 4,570 4,570 6,540 TOTAL FUNDS CARRIED FORWARD 1.195 47,000 48,195 4,570 Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing. The notes on pages 9-13 form part of these financial statements.
HOME-START SURREY Company Registration Number . 8619881 BALANCE SHEET AS AT 31 MARCH 2025 Unrestricted Funds Restricted Funds Total 31-Mar-25 Total 31-Mar-24 Note Fixed Assets Tangible Assets Current Assets Cash at Bank & in Hand Debtors & Prepayments 1.855 47.000 48,855 5,280 loo Total Current Assets 1.855 47,000 48,855 5,380 Creditors: amounts due within one year NET CURRENT ASSETS 660 660 810 1.195 47,000 48,195 4,570 TOTAL ASSETS less current liabilities 1,195 47,000 48,195 4,570 Creditors: amounts due in over one year NET ASSETS 1,195 47,000 48,195 4,570 Funds of the Charity General Funds Restricted Funds 1.195 1,195 47,000 4,570 47,000 Total Funds 1.195 47,000 48,195 4,570 Directors. Responsibilities For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with sertion 476 of the Companies Art- and The directors acknowledge their responsibilities for complying with the requiretnents 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. Signed by one or two trusteesldirectors on behalf of all the trusteesldirectors Signature.. Print Name.. step.hanie Limond 18]111.2025 Date of approval
HOME-START SURREY NOTES TO THE FINANCIAL STATEMENTS AS AT 31 MARCH 2025 I. ACCOUNTING POLICIES Basis of Preparation & Assessment of Going Concern The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FR5102) (effective l January 2019) - (Charitie5 SORP {FRS102)). Advantage has been taken of Sertion 396[5) of The Companies Art 2006 to allow the format of the financial statements to be adapted to reflert the special nature of the charity's operation and in order to comply with the requirements of the SORP. The company has taken advantage of the exemption in Financial Reporting Standard No I from the requirement to produce a cash flow statement. Home-start Surrey meets the definition of a public benefit entity under FR5102. Assets and liabilities are initially recognised at historical cost unless Otherwise stated in the relevant accounting policy note5. Preparation of the accounts is on a going concern basis. The Trustees are of the view that the level of reserves will support the charity going forward. The charity has opted to prepare its accounts using natural categories. Changes to accounting estimates No changes to accounting estimate5 have occurred in the reporting period. Material prior period errors No material prior year errors have been identified in the reporting period. The particular accounting policies adopted are set out below. Reco nition of Income These are included in the Statement of Financial Attivities (SOFA) when: the charity becomes entitled to the income- it is more likely than not that the Directors will receive the resources- and the monetary value can be measured with sufficient reliability Offsettin 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 FRS 102 SORP)- Tax reclaims on Donations and Gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. 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. in Kin Gifts in kind for use by the charity are included in the SOFA as income from donations when receivable. Government Grants The charity has received government grants in the reporting period.
HOME-START SURREY NOTES TO THE FINANCIAL STATEMENTS (continued) AS AT 31 MARCH 2025 I. ACCOUNTING POLICIES (Continued) Donated oods Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Goods donated for on-going use by the charity are reccNJnised as tangible fixed assets and included in the SOFA as incoming resources when receivable. Donated Services and Facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Volunteer Hel The value of any voluntary help received is not included in the accounts but is described in the Directors, annual report. Income from interest ro altie5 and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. 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 Costs Support Costs represent the c05t of central functions, for example governan costs, payroll administration, information technology. Governance costs are those support Costs which relate to public accountability of the charity and its compliance with regulation and good practi. Deferred income No material item of deferred income has been included in the accounts. The charity has creditors which are measured at settlement amounts less any trade discounts. Le al status of the chari The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Taxation Home-start Surrey is not registered for Value Added Tax and therefore expenditure is Shown inclusive of Value Added Tax. Home-start Surrey is recognised as a charity by H M Revenue & Customs and therefore benefits from certain exemptions on income and gains, to the extent that they are applied for charitable purposes. Funds Funds held consist of= Unrestricted General Funds which are used for general running of the charitable company Designated Funds which have been ring-fenced for a specific purpose by the Trustees Restricted funds, the purpose of which has been specified by the donor io
HOME-START SURREY NOTES TO THE FINANCIAL STATEMENTS (continued) AS AT 31 MARCH 2025 2. FIXED ASSETS The Charity held no fixed assets during this or the previous financial year. 3. INCOME AND ENDOWMENTS Unrestricted Funds Restrirted Funds TOTAL 31-Mar-25 TOTAL 31-Mar-24 a) Donations & Legacies Donations & Legacies Surrey Community Foundation Surrey County Council via SCT Surrey County Council (Heartlands contrart) st Faith 1,009 47,000 1,009 47,000 1,356 200,892 80,000 25,000 25.000 25,000 73,009 73,009 307,248 b) Other Income Bank Interest Received 60 60 15 60 60 15 4. EXPENDITURE Unrestricted Funds Restricted Funds TOTAL 31-Mar-25 TOTAL 31-Mar-24 a) Charitable Activities Grants Payable to Schemes East Surrey Elmbridge Epsom, Ewell & Ban5tead Guildford Runnymede & Woking Spelthorne Surrey Heath Waverley Other Charitable Activities Donations and Gifts Media and Website Costs 3,125 3.125 3.125 3.125 3,125 3,125 3.125 3.125 3,125 3,125 3,125 3,125 3,125 3,125 3,125 3,125 24,061 30,617 37,081 46,367 66,693 39,986 22,233 39,022 loo 1.924 loo 1.924 1,413 27,024 27,024 307,473 The charitable company provides grants as received to each of the Home-start organisations based in Surrey. b} Governance Costs Legal and Professional Fees Independent Examiner's Fee Training Courses and Course Refreshments Other Costs Bank Charges and Fees 13 630 702 350 65 660 1,350 350 60 660 1,350 350 60
HOME-START SURREY NOTES TO THE FINANCIAL STATEMENTS (continued) AS AT 31 MARCH 2025 5. CASH AT BANK AND IN HAND Unrestricted Fund Restritted Fund Total 31-Mar-25 Total 31-Mar-24 Cash at Bank and in Hand 1,855 47,000 48,855 5,280 1.855 47,000 48,855 5,280 6. DEBTORS AND PREPAYMENTS Unrestricted Fund Restricted Fund Total 31-Mar-25 Total 31-Mar-24 other Debtor5 loo loo 7. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR Unrestricted Fund Restritted Fund Total 31-Mar-25 Total 31-Mar-24 Independent Examiner's Fee Other Creditors 660 660 630 180 660 660 810 8. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR The Charity held no long term liabilities during this or the previous financial year. 9. RESTRIcfED FUNDS THIS YEAR Fixed Asset Purchase Balance 01-Apr-24 Balance 31-Mar-25 Income Expenditure Transfers Dad Matters Programme 47,000 47,000 47,000 47,000 LAST YEAR Fixed Asset Purchase Balance 01-Apr-23 Balance 31-Mar-24 Income Expenditure Transfers Dad Matters Programme The Dad Matters Programme restrirted fund is established to support dads-to-be and dads with babies and young children. 12
HOME-START SURREY NOTES TO THE FINANCIAL STATEMENTS (continued) AS AT 31 MARCH 2025 10. ANALYSIS OF NET ASSETS BEfwEEN FUNDS Home-start Surrey held no restricted or designated funds during this or the previous financial year. CURRENT FINANCIAL YEAR Unrestricted Funds Restricted Funds TOTAL 2025 Net Current Assets 1.195 47.000 48,195 PREVIOUS FINANCIAL YEAR Unrestricted Funds Restritted Funds TOTAL 2024 Net Current Assets 4,570 4,570 11. RECONCILIATION OF MOVEMENT ON CAPITAL AND RESERVES The Company is Limited by Guarantee (08619881) and is a Charity registered with the Charity Commission (1154913) and does not have a Share capitsl and has no income subject to Corporation Tax. 2025 2023 Profit / Deficit for the financial year other Recognised Gains 43.625 (1,970) Balance Brought Forward 4.570 6,540 Closing Funds at 31st March 20251(2024) 12. STAFF COSTS AND NUMBERS No staff were employed during this or the previous financial year. Therefore, no staff received emoluments in excess of £60.000 {2024= None). 13. TRUSTEES/DIRECTORS AND OTHER RELATED PARTY TRANSACTIONS No payments were made to Trustees or any persons connected with them during the financial year. No other material transaction took place between the charity and a Trustee or any person connected with them. 13