Home.Start St Helens Limited Charity number 1155988 A Company limited by guarantee number 08796050 Annual Report and Financial Statements for the year ended 31 March 2024 gmcas Greater Merseyslde Communlty Accountancy Service Home-start St Helens Limited Annual Report and Financial Statements for the year ended 31 March 2024 Content5 Page Trustees, Annual Report 2to7 Independent Examineffs Report Statement of financial activities Balance sheet 10 Statement of Cash Flows Notes to the accounts 12to19 Prepared by the Greater Merseyside Community Accountancy Service Home-start St Helens Limited Trustees. report contlnued Chaimian's Opening Remarks 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 2024. Objects and Activities Home-stsrt St Helens offers support, friendship and practical help to parents with children in St Helens. Home-start St Helens offers a unique servi￿. We recruit and train volunteers, who are parents themselves, to visit families at home and offer them infomial, friendly and confidential family support. The aim of Hom&Start st Helens is to give children the best possible start in life. Home-start st Helens supports parents as they grown in confiden￿, strengthen their relationships with their children and widen their links with the local community. The objects for which Home-start St Helens was established are:_ To safeguard, protect and preserve the good health, both mental and physical of children and parents of¢hildren To prevent cruelty to or maltreatment of children To relieve sickness, poverty and need amongst children and parents of children To promote the education of the public in better standards of child care; principally but not exclusively within the area of St Helens and its environs In setting our objectives and planning our activities, Ihe Trustees have given careful consideration to the Charity Commission's guidance on public benefit. Achievement and Performance Stsff, Trustees and our dedicated volunteers work together to ensure that we provide a quality seNice to St Helens families, with practical help and support. to help give children and young people aged O- 19 (25 for SEND) the best possible start in life. Home-start St Helens supports parents as they grow in confiden¢e. strengthen their rèlationships with their children and widen their links with the local community. Young people aged 12- 19 are also able to access one to one support of a Home-start volunteer. Family Support We support parents as they learn to cope. improve their ¢onfidence and build better lives for their children. Volunteers are matched with a family and visit for 3 to 4 hours per week, following a Homestart preparation course. Their approach varies according to the needs of each family and draws on the skills and personal experiences of the volunteer. Talking with parents, playing with diildren and accompanyinglsignposting the family to appointments may all be offered. By sharing their time and friendship, volunteers offer families an opportunty to develop n8w skills, ideas and relationships. From April 2023 to March 2024 166 families {including 496 children, 18 young people and 114 lone parents} received the support of a home-visiting volunteer. Homewstart st Helens Limited Trustees. report continued Contribution Made By Volunteers Volunteers are at the very heart of our service delivery. During 2023124 54 volunteers offered tailor-made, emotional and praclical support to families. Home-stsrt St. Helens provides initial and on-going training to increase confidence and knowledge for all volunteers. When this is combined with volunteers own parenting and life experiences it gives a strong foundation on which to build their support delivery when families are struggling to cope. Throughout support to families. volunteers have face-to-face documented support and supervision every 6-8 weeks. All volunteer's receive mandatory safeguarding training every 12 months. Additional training includes key community themes which reflects volunteers current leaming needs including perinatal health, confidentiality, risk assessing, value and attitudes, the impad of drugs and alcohol and school readiness. Financial Review The Trustees recognise the need to diversify its funding streams and put this into action with secured funding in 2023124 from: . St Helens MBC The Hènry Smith Charity Early Years Foundation Trust Halton & St Helens VCA Early Years Festival Reserves Policy The Charity aims to provide an on-going support service to families. Unrestrrcted res8rves are needed: To provide continuity of service should there be an unanticipated shortfall of income. To cover unanticipated increases in the costs of providing the servi￿. To cover the ¢o$ts of downsizing or closure should the Trustees be unable to obtain ne￿SSary funding. As the majority of funding is currently negoliated on an annual basis, the Trustees consider that a minimum of three months running costs are needed in reserve to ensure continuity of service should there be a shortfall of funding or a delay in obtaining funding in any particular year. The Trustees and Management of Home-start st Helens recognise the need to build up reserves to provide greater security for the Charsty and its stakeholders and continue to seek ways in which additional funds can be raised and are keeping the reserves policy and it5 implementation under regular review. Homewstart St Helens Limited Trustees. report continued STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document Home-start st Helens is a company limited by guarantee, as defined by the Companie5 Act 2006, and a registered tharsty and is governed by its Memorandum and Artides of Association. The Charity is managed by the Management Committee which consists of the Trustees and non- voting Advisors and meets at least six ts-mes a year. The Trustees set Ihe policies to be followed and reviews the perfomiance of the staff; they also set the terms and remuneration of staff. The Manager is responsible for the operation and day-to-day running of the Scheme wth staff support. Home-start St Helens is supported by Home-start UK. This is an independently registered charity that provides the support that all local Home--Start schemes need to cary oui their objectives. This support consists of up-to-date training for staff, volunteers and Trustees, information and guidance on governance. legal and human resources advice, help with fundraising, lobbying of national and local government and funders and providing national quality stsndards. Risk Management The Trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance to manage those risks. These risks have been documented by the Trustees and are reviewed on an annual basis or more frequently should circumstan￿8 change. The Trustees recognise that the major risk to providing serVi￿S is the uncertainty of long-terni funding from statutory bodies. However, Home-start St Helens works hard to deliver high quality service5 and to maintain its good reputation wilh the families it supports and with colleagues in the statutory and voluntary sectors. The Charity has also proved its willingness to adapt in response to changes in expectations of those commissioning services, whilst remaining true to its core values. in order to expand its funding base options. The Charity maintains a comprehensive range of policies and procedures for minimising financial and other risks and the Trustees monitor these on a regular basis. Trustees are aware of the potential costs of redundancy if sufficient funding to maintain the current levels of aGtivity is not obtained and are continuing to work the increase the level of the Charity's reserves. other risks both physical and relating to professional indemnity are regularly reviewed and minimised by our policies and the training given to staff and volunteers. We are covered by insurance policies organised by Home-start UK. All staff and volunteers working with families have current DBS Enhanced Disclosures. Homfrstart st Helens Limited Statement of Dlrectors. responsibilitles Company law requires the directors to prepare financial accounts 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 those financial statements, the trustees are required to.. select suitable accounting policies and 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. preparè the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continu& in business. The trustee5 are responsible for keeping proper acwunting 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 2008. They are also responsible for safeguarding the assets of the charity and hence for 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 companvs website. Legislation in the United Kingdom governing the preparation and dissemination of financial ststements may differ from legislation in otherjurisdictions. Approved by the Board on 1 st July 2024 and signed on behalf of the directors by: MrJ C Murray Trustee Reference and Administrative Details Homewstart St Helens Limited Charlty number 1155988 A Company Ilmlted by guarantee number 08796050 The trustees,who are the directors of the company for the purposes of ￿rnpanY law, are pleased to present their report and financial ststements together with the independent examinerfs report for the year ended 31 March 2024. The trustees during the year were.. Name Mr J. C. Murray Mr P A Crowe Miss A O'Ryan Mrs S M Jameson Mrs PJ Ainscough Mrs C Clarke Mrs E Dodson Mrs P Grimshaw Ms L R Hindley Mr St8phen Glover Position Acting Chainnan Dates Treasurer Sub Committees Advisors to the Management Committee Councillor N Charlton Councillor K Groucutt Representing St Helens MBC Repres6nting St Helens MBC Socretary Annmarie Houghton Method of appointment The trustees are appointed by the Board of Trustees at Management Comm5ttees, by eleGtion following their nomination by an existing Trustee. Trusteos InduGtion and Training New trustees attend an Induction Day provided by Home-start National and then have access to all relevant training from Home-start Principal address Peter Street Community Centre Peter Street St Helens Merseyside WA10 2EQ Indep8ndènt examiner on behalf of: Greater Merseyslde Communlty Accountancy Sgrvico Beacon Building College Street st Helens WA10 1TF Reference and Administrative Details Home-start st Helens Limited Charity number 1155988 A Company limited by guarantee number 08796050 Bankers Nat West Bank PIC 5 Ormskirk Streel st Helens Merseyside WA10 1DR Governing document The organisation is a charitable company limrted by guarantee, inwrporated 4 March 2014. The company was established under a Memorandum of Association, which established the objects and powers of the charitable Company and is govemed under its Articles of Association. Objects of the organlsatlon To safeguard, protect and preserve the good health, both mental and physi¢al of children and parents of children., To prevent cruelty to or maltreatment of children. To relieve sickness, povety and need amongst ¢hildren and parents of children. To promote the education of the public in better stsndards of childcare within the area of St Helens and its environs. Independent Examiner Jane Williams Greater Merseyside Community Accountancy Service Beacon Building College Street St Helens WA10 1TF Approval This report. which has been prepared in accordance with the provisions in the Companies Act 2006 relating to small ¢ompanie8, was approved by the trustees on 1 st July 2024 and signed on their behalf by.. Independent Examinerfs report to the trustees of Home-start St Helens Limlted I report on the account$ of the charity for the year ended 31 st March 2024 set out on pages 9 to 19 Respective responsibilitles of the Trustees and examiner The charitys trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of th8 Charities Act 2011 {the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to- examine the accounts under section 145 of the 2011 Act; to follow the procedures laid down in the general directions given by the Charity Commission under section 14515)(b) of the 2011 Act., and El state whether particular matters have come to my attention. Basis of Independent examiner's ststement My examination was carried out in accordance with the general Dir8Ctions given by the Charity Commissioners. 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 you a5 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 Vie￿ and the report is limited to those matters set out in the statement below. Independent examiner's ststement In connection with my examination, no matter ha5 come to my attention: 1) which gives me reasonable cause to believe that in any materi81 respe¢t the requirements.. to keep accounting records in accordance with section 386 of the Companies Act 2006., and to prepare ae£ounts which accord with the accounting records and to comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice.. Accounting and Reporting by Charities have not been met,. or 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Jane Williams MAAT Greater Mersey5i St Maries Lugsdale Road Widnes WA8 6DB mmunity Accountsncy Service 1 stJuly 2024 Homewstart St Helens Limited Statement of Financial Activities (Including Income & Expenditure Account) for the year ended 31 March 2024 2024 2024 Unrestricted Reslricted funds funds 2024 Total funds 2023 Total funds Income from: Income from donations Income from charitable activities other incoming resources Bank interest Total incoming resources 141 151 161 200,000 36,196 40 806 237,042 200,000 37,396 40 806 238,242 97.606 221,561 400 222 319.789 1,200 1,200 Resources exponded Charitable activities {71 212,865 39,975 252,840 333,958 Net incoming l {outgoing) resources 24.177 (38,775} (14,598) (14,169) Transfers between funds Net movement in funds 24,177 {38,775) (14,598) {14,169) Reconciliation of funds Total funds as at 01 April 2023 Total funds as at 31 March 2024 92,860 117.037 42,715 3.940 135,575 120.977 149,744 135,575 17al The above statement includes all gains and loses recognised during the year. All activities are regarded as continuing. Comparative figures for the previous year by fund type are shown in Note 14. The Notes on pages 12 to 19 form an integral part of these accounts. Home-start st Helens Limited Charity number 1155988 A Company Ilmited by guarantee number 08796050 Balance sheet as at 31 March 2024 2024 Unrestricted 2024 Restricted 2024 Total 2023 Total Current Assets Debtors and prepayments Cash at bank and in hand Total current assets 1101 121,759 121,759 3,940 3,940 125,699 125,699 138,150 138,150 Current liabilities: amounts falling due wlthln onè year Creditors (due within one year) Totsl Current liabilities {121 4.722 4,722 4,722 4,722 2,575 2,575 Net Assets 117,037 3.940 120,977 135,575 Funds of the charlty Restricted Funds Unrestricted funds Total Funds 3,940 3,940 117,037 120,977 42,715 92,860 135,575 117,037 117,037 1141 3,940 The trustees (who are also the directors of the company for the purposes of company lawl confimi that for the year ended 31 March 2024 the Company was entitled lo exemption from audit under section 477 of the Cornpani8s Act 2006. and the members have not required th8 company to obtain an audit of its accounts for the year in question in a¢Mrdance with section 476 of the Acl the trustees acknowledge their responsiblities for comptying with the requirements of the Act with respect to accounting records and the preparation of a¢¢ounts The notes on pages 12 to 19 fom an integral part of these accounts. These arxounts. which have been prepared in accordan￿ with the provisions in the Companies Act 2006 relating to small companies, were approved by the trustees on 1st Juty 2024 and signed on their behall by.. Mrs S M Jameson Director l Truste6 10 Home-start st Helens Limited STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 March 2024 2023 2023 Unrestricted Restricted Cash flows from operating actlvities: Net incomel(expenditurè} per SOFA Investment income {Increase)Idecrease in debtors Increa$el{decreasel in creditors (14,598) 806 (14,169) 222 151 2,147 (11.645) 123 113,824) Cash flows from investing activities Investment income 161 (806 (222) Net inGreasel{decrease) in cash: Total cash as at 01 Aprll 2023 Total cash as at 31 March 2024 112,451) 138.150 125,699 (14,Q46) 152,196 138,150 The notes on pages 12 to 19 form an integral part of these accounts. Home•Start st Helens Limited Notes to the accounts for the year ended 31 March 2024 l Basis of preparation These accounts (financial statements) have been prepared und8r the historical cost convention, 1.1 with items recognised at cost or transaction value, unless otherwise stated in the relevant note(s), in accordance with: (a) The Chartties Act 2011 (b) The Companies Act 2006 (c) The Financial Reporting Standard applicable in the UK and the Republic of Ireland: FRS 102 (d) Accounting & Reporting by Charrties: Statement of Recommended Practice (Charities SORP FRS 102) (effective January 2019) 1.3 The charity meets the definition of a public benefit entity as defined by FRS 102 The trustees consider that there are not material uncertainties about th8 charity5 abilty to conts.nue as a going concem. 2 Accounting Policies 2.1 Fund accounting (a) Unrestricted funds are those that can be expended at the discretion of the trustees in the furtherance of the objects of the charity. (b) Restrrcted funds are those that may only be used for specifi¢ purposes. Restrictions arise when specified by the donor, or when funds are raised for specific purposes. (c) The purposes of the funds are shown in Note 7a. 2.2 Income (a) Income is recognised and included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the income; receipt is probable; and the monetary value can be measured with sufficient reliability. (b) Where income has related expenditure (e.g. creche). the income and related expenditure are reported gross in the SOFA. (c) Bank interest is recognised when credited to the account. (d) Gift Aid. 7¥vhere appropriate. is recognised in the same accourrting period a5 the donation to which it relates. (e) Income, which is subject to conditions that the charity has yet to fulfil, or Ythich is specifically for use in a future accounting period, is treated as deferred income. 2.3 Expenditure and liabilities (a) Expenditure is recognised on the accruals basis. (b) The charity is not registerèd for VAT, thus all costs are shown inclusive of VAT charged. (¢) Liabilities are recognised as soon as there is a legal or constructive obligation to pay out resources. (d) Goveman¢e costs include the costs of preparation and examination of the ststutory accounts, the cost of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters. 12 Home-start st Helens Limited Notes to the accounts for the year ended 31 March 2024 2.4 Tangible Fixed Assets (a) Tangible fixed assets are capitalised if they Gqn be used for more than one year and cost at least £250. They are valued at cost or, if gifted,. at their value on receipt. Rates of depreciation Building Improvements= 200h slraight line basis to nil Fixtures and fittings: 15% straight line basis to nil Equipment: 20% straight line basis to nil 2.5 Debtors (a) Debtors are recognised at the settlement amount due. (b) Prepayments are valued at the amount prepaid. 2.6 Cash (a) Cash comprises bank deposits repayable on demand and any short-term highly liquid investments with a maturity date of three months or less from the date of acquisition or opening of the deposit or similar account. 2.7 Crèdltors (a) Creditors are recognised where the Gharity has a present obligation resulting from a past event that will probably resutt in the transfer of funds to a third paty and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount, usually the invoice amount. (b) A￿rUed charges are normally valued at their settlement amount. 2.8 Taxation The charity is not liable to income tax or caprtal gains tax on its charitable activtlies. 3 Transactions with trustees and related partie5 No trustees received any remuneration or expenses during the accounting period. Owing to the nature of the charity's activities and the composition of the board of trustees (being drawn from local statutory and voluntary organisation). it is inevitable that transactions will take place with organisations in which a trustee may have an inlerest. All transactions in which a trustee may have an interest are conducted at arm's length and in accordan￿ with the ¢hariWs financial regulations and expenditure procedures. No transadions were identified which should be disclosed under FRS 102. 13 Home-start st Helens Limited Notes to the accounts for the year ended 31 March 2024 4 Income from donations Unrestricted funds Restricted funds Total funds Total funds St Helens MBC: Public Health 200,000 200,000 200,000 200,000 97.606 97.606 5 Income from charitable aGtivities 2024 Unrestricted funds 2024 Restricted funds 2024 Total funds 2023 Total funds Ravensdale Trust Homestart UK BIG Lottery Sunrise Project Henry Smith Pilkington Charitable Trust Early Years Festival Halton & St Helens VCA'.CRF Donations 750 750 750 181,017 35.000 35,000 35,000 1,200 1,200 2.750 2,000 44 221,561 446 36,196 446 37.396 1,200 6 Other Incoming resources from charitable activitiè5 Unrestricted funds Restricted funds Total funds Total funds other Income 40 40 40 40 400 400 14 Home-start St Helens Limited Notes to the accounts for the year ended 31 March 2024 7 Ex enditure of charitable activities 2024 Unrestricted funds 2024 Restricted funds 2024 Tolal funds 2023 Total funds Direct Costs Salaries and NICS Payroll costs Staff expenses Slaff Recruitment Project Expenses Volunteer expenses Rent and cleaning Insuran Telephone ststionery & postage Repairs& Renewals DBS Bank Charges Training information & guidance costs Inforniation & Promotion Membership Office Expenses Governance Costs Total resources expended {31 168,587 633 4,172 39,213 207,800 633 4,172 167.251 523 4.110 2,073 1.505 17.131 959 3.299 5.591 762 2,835 1,505 17,131 959 3,299 5,591 124,160 1,342 11.531 1,143 3,435 10,979 468 193 1,877 391 618 908 4,460 212,865 468 193 1,877 391 618 908 4,460 252,840 318 278 309 985 4,570 2,716 308 333,958 {81 39,975 Home-start St Helens Limited Notes to the accounts for the year ended 31 March 2024 7a Restrlcted fvnds summary Balan￿ blf Incoming Outgoing Transfers Balance clf BIG Lottery Sunrise Project Early Years Festival Halton & St Helens VCA: CRF John Moores Foundation 39,341 1,074 2,000 300 42,715 39,213 762 128 1,512 2,000 300 3.940 1,200 1,200 39,975 Purpose of restricted funds John Moores Foundation provided funding for recruitment and training of volunteers. BIG Lottery Reaching Communities provided funding for Supporting Parents and Children to Improve Mental Health and Wellbeing. Early Years Festival funding was to ￿lebrate Early Years across the Merseyside region. Home-stsrt St Helens organised a First Five Festival at the Peter Street Centre, which included information sharing for parent5 and a variety of fun and games for the children. Halton & St Helens VCA funding was received to train and recruit volunteers with a particular focus on the long term unemployed and carers. The training and subsequent volunteering enables confidence building and upskilling of volunteers to develop transferable skills whi¢h could enhance future employment prospects. 8 Governanco Costs 2024 2023 Independent Examiners, fee Administration Other goverance costs Annual Return 295 95 295 4.057 13 308 4.460 9 Staff costs and numbers 2024 2023 Gross salaries Employevs Nl Pensions 184,164 12.883 10,753 207,800 149,261 9,630 8.361 167,251 No employee earned £60,000 per annum or more in the current aG¢ounting period The average number of employees during the year was 6 FTE (2023'.6) The charity operates defined contribution pension schemes in respect of its employe8s. These contributions are made to externally administered pension schemes. The pension cost represents the contributions payable by the organisation to the fund. 16 Home-start St Helens Limited Notes to the accounts for the year ended 31 March 2024 10 Debtor5 and prepayments 2024 2023 Debtors Prepayments 11 Cash at bank and in hand 2024 2023 Bank Current Account Business Reserve Account Cash in hand 54,266 71.396 37 125.699 87,524 50.589 37 138,150 12 Creditors and accruals 2024 2023 Creditors Accruals 3.201 1,522 4,722 1.735 840 2,575 17 Iniop O)a)r )rOto Q)¢Dr i ' C)oiin U) (O w) ￿I- ￿￿U)ct￿C)cott￿ Home-start st Helens Limited Statement of Flnancial Activitles (Including Income & Expenditure Account) for the year ended 31 March 2024 14 Com aratlvo Income and ex enditure b fund Unrestricted Funds 2024 2023 Restricted Funds 2024 2023 Incomè from: Income from donations Ineome from charitable activilies other incoming resources Bank interest Total incoming resources 200,000 36,196 40 806 237,042 97,606 35,794 400 222 134,022 1,200 185.767 1,200 185,767 Expenditure on: Charitable activitie5 212,865 151,617 39,975 182,341 Net Incoming l (outgolng) resources 24.177 (17,595) (38,775) 3,426 Transfers betW8en funds Net movement in funds 24,177 (17,595) {38,775) 3,426 Reconciliation of funds Total funds as at 01 April 2023 Total funds as at 31 March 2024 92,860 117,037 110,455 92,860 42,716 3,941 39,290 42,716 19