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2022-03-31-accounts

Charity registration number 1159948

Company registration number 09335452 (England and Wales)

HOME-START KERNOW

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

HOME-START KERNOW

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees M Gould
P J Thornton
W D Trotter
J Law
A Cairns (Appointed 27 May 2022)
P Hastings (Appointed 22 July 2022)
Charity number 1159948
Company number 09335452
Registered office Bodmin Family Hub
83 Fore Street
Bodmin
Cornwall
United Kingdom
PL31 2JB
Independent examiner Matthew Webb
Azets Audit Services
Unit A, Woodlands Court
Truro Business Park
Truro
Cornwall
United Kingdom
TR4 9NH
Bankers HSBC
17 Boscawen Street
Truro
Cornwall
United Kingdom
TR1 2QZ
Barclays Bank
14 King St
Truro
United Kingdom
TR1 2RB

HOME-START KERNOW

CONTENTS

Page
Trustees' report 1 - 5
Statement of trustees' responsibilities 6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 - 18

HOME-START KERNOW

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2022

The trustees present their annual report and financial statements for the year ended 31 March 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 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) (effective 1 January 2019)".

Objectives and activities

Home-Start believes that children need a happy and secure childhood and that parents play the key role in giving their children a good start in life and helping them achieve full potential.

We also believe that the best people to help parents are other parents, who have themselves experience of bringing up children and are able to provide the kind of support that only another parent who has 'been there' can.

Our service is provided by trained and supported volunteers who give flexible, confidential support to families in their own homes specific to their individual needs. Volunteers help by:

Public Benefit

The Trustees confirm that they have complied with their duties to have due regard to the Charity Commission's general guidance on public benefit. References have been made in this report as to how public benefit has been promoted through the support provided to families.

HOME-START KERNOW

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Achievements and performance

Introduction

In this, Homestart Kernow’s 20th year of supporting families in Cornwall, we faced the continuing challenges of working with covid-19. The restrictions in the early part of 2022 meant that we had to continually review our Health and Safety and Risk Assessments to ensure we were operating within government guidelines whilst continuing to meet he needs of our families.

We continued to support families across Cornwall throughout the pandemic, virtually and face to face where safe through our social media, individual meet ups and in groups. We supported families with our fantastic peer support volunteers and we adapted our volunteer preparation course so that we could continue to train volunteers and match them with families.

Our staff team worked so hard to support families and develop different ways of working to ensure effective support and training were delivered. Our funders were very understanding and allowed great flexibility in the delivery of our services. There were times when we had to adapt the delivery and extend funding time periods due to the everchanging world that was covid.

We streamlined our office accommodation, as with staff working from home, less office space was needed and we were able to access free space for some meetings and staff get togethers.

Partnerships and funding

Our Chief Executive Debbie worked hard to generate funding from more diverse sources and developed a range of partnerships with organisations in order for us to access partnership funding.

We were successful in a joint bid to the Governments Contain Outbreak Management Fund as a partner in Future: Hope, a not for profit alliance of small voluntary sector organisations working with children and families across Cornwall. Alongside this we were able to secure significant funding from Cornwall Councils Supporting Families Transformation Grant that funded a pilot project to develop and deliver place-based peer support within Family Hubs across Cornwall.

Along with other grants from; Henry Smith, Garfield Weston, Children in need, The Postcode Lottery, Persimmons Homes, Cornwall Community Foundation, Cornwall Women’s Fund , The Big Lottery and the Royal Naval Fund, this timely funding enabled us to review, re-design and develop the services we deliver and to extend our reach to the whole of Cornwall and the Isles of Scilly.

The service re-design included a new Single Point of Contact to help families access our services more easily, increased web based information, support and advice, focused early support while families waited for a volunteer to be matched , on-going home visiting support and a range of groups offered to meet local identified need.

We consulted with the staff team and developed new roles to enable us to deliver our new service model. This led to the recruitment of a variety of new roles including a full-time Business Support Administrator, Communication & Engagement Lead role, a Peer support development lead worker, three Peer Support Development Workers and three Group Engagement/ Family Liaison Workers. We recruited three of our peer support volunteers into paid roles within Home-start Kernow during this process.

Jayne, Helen and Julie moved on during the re-design process and we wish them well in their new endeavours and thank them sincerely for their hard work during the years they were with us.

The new team of ten have worked well together to plan, develop and deliver the services to meet the new range of funding expectations and continue to be excited about future opportunities to develop the support we offer further.

As well as the Team, the Trustees worked hard during the year to build the trustee board with specific skills needed within the governance of the charity. Developing effective governance within our work and focusing on what we needed to achieve from our previous strategic plan. Through meetings and workshops we were able to work with staff to develop a new look service that has the core principles of Home-Start at its heart and will be able to take us into the future to support as many families as we can across Cornwall.

HOME-START KERNOW

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Volunteers

Our volunteers have been amazing during this difficult year and whilst some of them took the opportunity to move onto new challenges we have continued to recruit new volunteers and currently have 64 trained volunteers supporting families at home, supporting delivery of our group work and supporting health workers at baby clinics.

As we were not able to hold face to face volunteer events for volunteer week in June the trustees made ‘Thank you’ calls to all volunteers. These calls seemed to be well received and were important in the absence of face to face get togethers.

We did manage to hold our annual Christmas lunch for volunteers which was held at the Penhale Round at Fraddon just as the covid guidance changed again. The lunch was very much enjoyed and a great opportunity for new staff, volunteers and trustees to get to know each other.

Funders

During this year we were funded by: The Big lottery, Garfield Weston, Henry Smith, Persimmons homes, The Postcode lottery, Children in Need, Comic Relief , The Contain Outbreak Management Fund , Cornwall Council Supporting Families Transformation Fund , Elm grant trust, Liza and Becca’s VIP prizes, Tesco Community Fund, Argos-Sainsburys, Persimmons homes, Barratt Homes , Cornwall Women’s Fund , Cornwall Community Build Back Better Fund , Trisha Hewitt Marketing and Communications, Arnold Clarke and the Royal Naval Fund.

Its always wonderful to receive such items and the families are delighted with the items they are given. They really make a difference to families.

Thanks

We have so many people who support our work both with funding, gifts and time they give to the charity. I want to thank all our funders, supporters, donors, volunteers, staff and trustees. The work we do in Cornwall is made possible by the financial donations and gifts you give to us. The time donated and the commitment and hard work of all the staff team. Thank you to all of you for supporting Home- start Kernow.

HOME-START KERNOW

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Financial review

Financial position

The following funds were brought forward from the previous year:

Unrestricted Funds £66,649 Restricted Funds £47,481 Total £114,130

The main sources of income (restricted funds) for 2021/22 were:

Big Lottery Fund £49,352
Cornwall Council - COMF £102,000
Cornwall Council - supporting families £146,938
Trust and foundations £69,184
Total £367,474

Additional unrestricted income for the year received was:

Donations - HSK Vols/Trustees £7,192
Trust and foundations £15,357
Bank Interest £7
Total £22,556
Total Income and Expenditure within the financial ye
Total Income £390,030
Expenditure £240,727
Depreciation of Assets £2,409
TOTAL EXPENDITURE £243,136

Total Income and Expenditure within the financial year was:

Balance of funds at 31 March 2022 £261,024

Funds carried forward at the end of the year were:
Unrestricted Funds £70,784
Restricted Funds £190,240
Balance of funds at 31 March 2022 £261,024

Reserves Policy

The trustees have set a reserves policy which requires:

a) reserves are maintained at a level which ensures that Home-Start's core activity could continue during a period of unforeseen difficulty

b) a proportion of reserves are maintained in a readily realisable form.

The calculation of the required level of reserves is an integral part of the scheme's planning, budget and forecast cycle and takes into account:

HOME-START KERNOW

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Having considered the risk, activity and commitments of the organisation, the trustees have agreed that the scheme needs to retain a level of reserves of between 3 and 6 months running costs, this does not include restricted fund expenditure which is supported by the allocated funds received.

At 31 March 2022 the charity had unrestricted reserves of £70,784, which falls within the target level. Continuing efforts are being made to maintain this level through new sources of funding, as well as seeking efficiencies to reduce the ongoing running costs in the charity.

Structure, governance and management

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

M Gould

J M Scrimgeour (Resigned 27 April 2022) P J Thornton W D Trotter J Law R W Clarke (Resigned 18 February 2022) A Cairns (Appointed 27 May 2022) P Hastings (Appointed 22 July 2022)

Recruitment and appointment of new trustees

In addition to all the volunteer family visitors Home-Start Kernow also needs to recruit volunteer trustees. A passion for supporting families and an ability to think strategically are important. The trustees' role is to steer the organisation and maintain good governance. Our appointment process follows the advice from the Charity Commission and Home-Start UK (to whom we are affiliated). Home-Start Kernow has its own independent management board as a registered charity and company limited by guarantee but we are supported by the national organisation who provide policies and guidance. New trustees receive induction from the chair and have access to a wide range of information from the Home-Start UK intranet. We advertise vacancies in the local media and more information can be found on our website.

The trustees' report was approved by the Board of Trustees.

M.A.Gould

M.A.Gould (Jan 23, 2023 10:32 GMT) .............................. M Gould

Trustee

Jan 23, 2023 Date: .............................................

HOME-START KERNOW

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2022

The trustees, who are also the directors of Home-Start Kernow for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and 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 for taking reasonable steps for the prevention and detection of fraud and other irregularities.

HOME-START KERNOW

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOME-START KERNOW

I report to the trustees on my examination of the financial statements of Home-Start Kernow (the charity) for the year ended 31 March 2022.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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 that in any material respect:

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 financial statements to be reached.

Matthew Webb BA (Hons) BFP FCA

Azets Audit Services Unit A, Woodlands Court Truro Business Park Truro Cornwall TR4 9NH United Kingdom

Dated: .........................

HOME-START KERNOW

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
Restricted
funds
funds
2022
2022
Notes
£
£
Income from:
Donations and legacies
2
7,192
-
Charitable activities
3
15,357
367,474
Investments
4
7
-
Total income
22,556
367,474
Expenditure on:
Charitable activities
5
18,421
224,715
Net income for the year/
Net movement in funds
4,135
142,759
Fund balances at 1 April 2021
66,649
47,481
Fund balances at 31 March
2022
70,784
190,240		 Total Unrestricted
Restricted
funds
funds
2022
2021
2021
£
£
£
7,192
3,982
-
382,831
41,538
154,223
7
9
-
390,030
45,529
154,223
243,136
9,184
163,029
146,894
36,345
(8,806)
114,130
30,304
56,287
261,024
66,649
47,481		 Total
2021
£
3,982
195,761
9
199,752
172,213
27,539
86,591
114,130

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

HOME-START KERNOW

BALANCE SHEET

AS AT 31 MARCH 2022

Notes
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within
one year
11
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
12
Unrestricted funds		 2022
£
2,313
267,379
269,692
(12,822)		 £
4,154
256,870
261,024
190,240
70,784
261,024		 2021
£
180
126,656
126,836
(16,928)		 £
4,222
109,908
114,130
47,481
66,649
114,130

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2022.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Jan 23, 2023

The financial statements were approved by the Trustees on .........................

M.A.Gould

.............................. M.A.Gould (Jan 23, 2023 10:32 GMT)

M Gould Trustee

Company registration number 09335452

HOME-START KERNOW

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

Charity information

Home-Start Kernow is a private company limited by guarantee incorporated in England and Wales. The registered office is Bodmin Family Hub, 83 Fore Street, Bodmin, Cornwall, PL31 2JB, United Kingdom.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 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) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. In making their assessment, the directors have considered the impact the COVID-19 pandemic on the charity’s ability to continue as a going concern. There are no material uncertainties which may create significant doubt over the charity’s ability to continue as a going concern.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.5 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.

HOME-START KERNOW

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

(Continued)

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use, dismantling and restoration costs and borrowing costs capitalised.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment

25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

The recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

HOME-START KERNOW

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

(Continued)

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Taxation

The charity is exempt from corporation tax on its charitable activities.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

HOME-START KERNOW

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

2 Donations and legacies

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Donations and gifts 7,192 3,982
3 Charitable activities
Charitable Charitable
activities activities
2022 2021
£ £
Performance related grants 382,831 195,761
Analysis by fund
Unrestricted funds 15,357 41,538
Restricted funds 367,474 154,223
382,831 195,761

4 Investments

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Interest receivable 7 9

HOME-START KERNOW

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

5 Charitable activities

Charitable Charitable
activities activities
2022 2021
£ £
Staff costs 189,207 112,175
Depreciation and impairment 2,409 2,214
Insurance 948 908
Telephone 5,181 6,693
Postage and stationery 2,850 600
Advertising 444 3,767
Outsourced resources 7,878 8,367
Co-ordinator expenses 10,048 2,003
Volunteer expenses 4,778 956
Training 4,341 5,377
Affiliation fee 3,236 3,138
Office costs 3,600 9,604
Group activities 320 616
Evaluation - 2,504
Building capabilities 1,092 4,014
Other charitable expenditure 958 829
237,290 163,765
Share of governance costs (see note 6) 5,846 8,448
243,136 172,213
Analysis by fund
Unrestricted funds 18,421 9,184
Restricted funds 224,715 163,029
243,136 172,213

HOME-START KERNOW

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

6 Support costs

Independent Examination
Preparation of accounts
Legal and professional
Bookkeeping fees
Analysed between
Charitable activities		 Support
costs
Governance
costs
£
£
-
1,500
-
1,500
-
36
-
2,810
-
5,846
-
5,846		 2022Support costs Governance
costs
£
£
£
1,500
-
1,540
1,500
-
1,528
36
-
888
2,810
-
4,492
5,846
-
8,448
5,846
-
8,448		 2021
£
1,540
1,528
888
4,492
8,448
8,448

7 Trustees

During the year, the following expenses were reimbursed or paid on behalf of Trustees:

M Gould - £345 (2021: £1,051)

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

8 Employees

The average monthly number of employees during the year was:

Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2022
Number
8
2022
£
175,861
8,658
4,688
189,207		 2021
Number
5
2021
£
105,292
3,796
3,087
112,175

There were no employees whose annual remuneration was more than £60,000.

HOME-START KERNOW

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

9 Tangible fixed assets

Cost
At 1 April 2021
Additions
At 31 March 2022
Depreciation and impairment
At 1 April 2021
Depreciation charged in the year
At 31 March 2022
Carrying amount
At 31 March 2022
At 31 March 2021
10
Debtors
Amounts falling due within one year:
Prepayments and accrued income
11
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income		 Plant and equipment
£
10,651
2,341
12,992
6,429
2,409
8,838
4,154
4,222
2022
2021
£
£
2,313
180
2022
2021
£
£
3,824
2,524
4,478
11,167
1,190
745
3,330
2,492
12,822
16,928		 Plant and equipment
£
10,651
2,341
12,992
6,429
2,409
8,838
4,154
4,222
2022
2021
£
£
2,313
180
2022
2021
£
£
3,824
2,524
4,478
11,167
1,190
745
3,330
2,492
12,822
16,928
12,992
6,429
2,409
8,838
4,154
4,222
2021
£
180
2021
£
2,524
11,167
745
2,492
16,928

HOME-START KERNOW

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

12 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Resources Balance at
1 April 2020 resources expended
1 April 2021		 resources expended 31 March
£ £ £ £ £ £ 2022
£
Big Lottery
Fund 45,211 120,049 (128,094) 37,166 49,352 (62,018) 24,500
Trusts &
Foundations 1,076 34,174 (34,935) 315 - (315) -
Garfield
Weston 10,000 - - 10,000 10,000 (18,278) 1,722
BHFB - - - - 1,750 (1,750) -
Henry Smith
2021/22 - - - - 30,000 (19,832) 10,168
Groundworks/
Comic Relief - - - - 3,888 (3,888) -
Postcode
Lottery - - - - 20,000 (16,634) 3,366
COMF - - - - 102,000 (102,000) -
Supporting
families - - - - 146,938 - 146,938
Mellow Mums
- Royal Navy
Families - - - - 1,046 - 1,046
RN & RM
Charity - - - - 2,500 - 2,500
56,287 154,223 (163,029) 47,481 367,474 (224,715) 190,240
13 Analysis of net assets between funds
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2022 2022 2022 2021 2021 2021
£ £ £ £ £ £
Fund balances at 31
March 2022 are
represented by:
Tangible assets 4,154 - 4,154 4,222 - 4,222
Current assets/(liabilities) 66,630 190,240 256,870 62,427 47,481 109,908
70,784 190,240 261,024 66,649 47,481 114,130

HOME-START KERNOW

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

14 Related party transactions

Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2022 2021
£ £
Aggregate compensation 33,165 16,675

There were no other disclosable related party transactions during the year (2021 - none).

Board of Trustees Home-Start Kernow Bodmin Family Hub Chestnuts Centre 83 Fore Street Bodmin Cornwall PL31 2JB

PRIVATE AND CONFIDENTIAL

Azets Audit Services FAO Matt Webb Woodlands Court Truro Business Park TRURO Cornwall TR4 9NH

Dear Sirs

The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your independent examination of the charitable company’s financial statements for the year ended 31 March 2022. These enquiries have included inspection of supporting documentation where appropriate. All representations are made to the best of our knowledge and belief.

GENERAL

  1. We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK and Ireland) and that you do not express an audit opinion.

  2. We confirm that the charitable company qualifies as small in accordance with the conditions set out in chapter 1 of part 15 of the Companies Act 2006.

  3. We confirm that the charitable company was entitled to exemption under section 477 of the Companies Act 2006 from the requirement to have its financial statements for the financial year ended 31 March 2022 audited. We also confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476 of the Companies Act 2006.

  4. We have fulfilled our responsibilities as directors / trustees, as set out in the terms of your engagement letter dated 8 March 2021 under the Companies Act 2006, for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you.

  5. All the transactions undertaken by the charitable company have been properly reflected and recorded in the accounting records.

  6. All the accounting records and related financial information, including minutes of all management and trustees’ meetings and correspondence with The Charity Commission, have been made available to you for the purpose of your work.

  7. The financial statements are free of material misstatements, including omissions.

ASSETS AND LIABILITIES

  1. The charitable company has satisfactory title to all assets and there are no liens or encumbrances on the charitable company’s assets, except for those that are disclosed as applicable in the notes to the financial statements.

  2. All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as applicable.

  3. We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements.

ACCOUNTING ESTIMATES

  1. The methods, data and significant assumptions used by us in making accounting estimates, and their related disclosures, are appropriate to achieve recognition, measurement and disclosure that is reasonable in the context of the applicable financial reporting framework.

LOANS AND ARRANGEMENTS

  1. The charitable company has not granted any advances or credits to, or made guarantees on behalf of, directors other than those disclosed in the financial statements.

LEGAL CLAIMS

  1. We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for and disclosed as applicable in the financial statements.

LAWS AND REGULATIONS

  1. We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements.

RELATED PARTIES

15. Related party relationships and transactions have been appropriately accounted for and disclosed as applicable in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with the requirements of company law or accounting standards.

SUBSEQUENT EVENTS

  1. All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed as applicable.

GOING CONCERN

  1. We believe that the charitable company's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charitable company's needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charitable company's ability to continue as a going concern need to me made in the financial statements.

GRANTS AND DONATIONS

  1. All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.

Yours faithfully,

M.A.Gould

M.A.Gould (Jan 23, 2023 10:32 GMT)

Jan 23, 2023

………………………………………… ………………………. On behalf of the Board of Trustees Date Home-Start Kernow

Michelle Gould -Chairperson ………………………………………… Name and Position

MINUTES OF MEETING OF THE BOARD OF DIRECTORS OF HOME-START KERNOW

HELD ON: 9th January 2023

AT: Online PRESENT: MG/DT/PT/JL/PH/JSc

There were produced at the meeting, the accounts for the year ended 31 March 2022.

IT WAS RESOLVED:-

To approve the accounts and adopt them as final accounts suitable for distribution to the members.

Following approval being sought and received from all members the company being so entitled will file accounts with the Registrar of Companies and the Charity Commission.

Signed: M.A.Gould

M.A.Gould (Jan 23, 2023 10:32 GMT)

Date: Jan 23, 2023

Company Tax Return CT600 (2022) Version 3

for accounting periods starting on or after 1 April 2015

Your Company Tax Return

If we send the company a ‘Notice’ to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay.

A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by-box guidance for this form and the supplementary pages. The forms in the CT600 series set out the information we need and provide a standard format for calculations.

Company information
**1 ** Company name Home-Start Kernow
**2 ** Company registration number 0 9 3 3 5 4 5 2
**3 ** Tax reference 5 2 1 0 5 2 5 2 3 6
**4 ** Type of company 8

Northern Ireland (NI)

Put an ‘X’ in the appropriate boxes below Put an ‘X’ in the appropriate boxes below
**5 ** NI trading activity **6 ** SME
**7 ** NI employer **8 ** Special circumstances

About this return

This is the tax return for the company named above, for the period below 30 from DD MM YYYY 35 to DD MM YYYY 0 1 0 4 2 0 2 1 3 1 0 3 2 0 2 2 Put an ‘X’ in the appropriate boxes below 40 A repayment is due for this return period 45 Claim or relief affecting an earlier period 50 Making more than one return for this company now 55 This return contains estimated figures 60 Company part of a group that is not small 65 Notice of disclosable avoidance schemes Transfer pricing 70 Compensating adjustment claimed 75 Company qualifies for SME exemption

CT600(2022) Version 3

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Page 1

About this return – continued

Accounts and computations

80 I attach accounts and computations for the period to which this return relates X 85 I attach accounts and computations for a different period 90 If you are not attaching the accounts and computations, explain why Supplementary pages enclosed 95 Loans and arrangements to participators by close companies – form CT600A 100 Controlled foreign companies, foreign permanent establishment exemptions, hybrid and other mismatches – form CT600B 105 Group and consortium – form CT600C 110 Insurance – form CT600D 115 Charities and Community Amateur Sports Clubs (CASCs) – form CT600E X

125 Northern Ireland – form CT600G

135 Supplementary charge in respect of ring fence trades – form CT600I

140 Disclosure of Tax Avoidance Schemes – form CT600J

142 Research and Development – form CT600L

143 Freeports – form CT600M

Tax calculation

Turnover
**145 ** Total turnover from trade £ • 0 0
150 Banks, building societies, insurance companies and other financial concerns
– put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145
Income
**155 ** Trading profits £ 0 • 0 0
**160 ** Trading losses brought forward set against trading profits £ • 0 0
**165 ** Net trading profits –box 155 minus box 160 £ 0 • 0 0
**170 ** Bank, building society or other interest, and profits £ • 0 0
from non-trading loan relationships
**172 ** Put an ‘X’ in box 172 if the figure in box 170 is net of
carrying back a deficit from a later accounting period

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Page 2

HMRC 04/22

Income – continued

**175 ** Annual payments not otherwise charged to Corporation Tax
and from which Income Tax has not been deducted		 £ • 0 0
**180 ** Non-exempt dividends or distributions from
non-UK resident companies		 £ • 0 0
**185 ** Income from which Income Tax has been deducted £ • 0 0
**190 ** Income from a property business £ • 0 0
**195 ** Non-trading gains on intangible fixed assets £ • 0 0
**200 ** Tonnage tax profits £ • 0 0
**205 ** Income not falling under any other heading £ • 0 0
Chargeable gains
**210 ** Gross chargeable gains £ • 0 0
**215 ** Allowable losses including losses brought forward £ • 0 0
**220 ** Net chargeable gains_–_box 210 minus box 215 £ 0 • 0 0

Profits before deductions and reliefs
**225 ** Losses brought forward against certain investment income £ • 0 0
**230 ** Non-trade deficits on loan relationships (including interest)
and derivative contracts (financial instruments)		 £ • 0 0
brought forward set against non-trading profits
**235 ** Profits before other deductions and reliefs – net sum of £ 0 • 0 0
boxes 165 to 205 and 220 minus sum of boxes 225 and 230
Deductions and reliefs
**240 ** Losses on unquoted shares £ • 0 0
**245 ** Management expenses £ • 0 0
**250 ** UK property business losses for this or previous
accounting period		 £ • 0 0
**255 ** Capital allowances for the purposes of management £ • 0 0
of the business
**260 ** Non-trade deficits for this accounting period from loan £ • 0 0
relationships and derivative contracts (financial instruments)

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Page 3

Deductions and Reliefs – continued

----- Start of picture text -----
263 Carried forward non-trade deficits from loan relationships
and derivative contracts (financial instruments) £ • 0 0
265 Non-trading losses on intangible fixed assets £ • 0 0
275 Total trading losses of this or a later accounting period £ • 0 0
280 Put an ‘X’ in box 280 if amounts carried back from later
accounting periods are included in box 275
285 Trading losses carried forward and claimed against total profits £ • 0 0
290 Non-trade capital allowances £ • 0 0
295 Total of deductions and reliefs £ • 0 0
–
total of boxes 240 to 275, 285 and 290
300 Profits before qualifying donations and group relief £ 0 • 0 0
– box 235 minus box 295
305 Qualifying donations £ • 0 0
310 Group relief £ • 0 0
312 Group relief for carried forward losses £ • 0 0
315 Profits chargeable to Corporation Tax £ 0 • 0 0
–
box 300 minus boxes 305, 310 and 312
320 Ring fence profits included £ • 0 0
325 Northern Ireland profits included £ • 0 0
----- End of picture text -----

Tax calculation

Enter how much profit has to be charged and at what rate

Financial
year (yyyy)		 Amount of profit Rate of tax
%		 Tax
330 2
0
2
1		 335 £ 340 19% 345 £
p
350 £ 355 360 £
p
365 £ 370 375 £
p
380 385 £ 390 395 £
p
400 £ 405 410 £
p
415 £ 420 425 £
p
Corporation Tax– total of boxes 345, 360, 375, 395, 410 and 425
Marginal relief for ring fence trades
Corporation Tax chargeable– box 430 minus box 435
£
•
430
£
•
435
£
•
440
0
0
0
0
0
0

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HMRC 04/22

Page 4

Reliefs and deductions in terms of tax
**445 ** Community Investment Tax Relief £ •
**450 ** Double Taxation Relief £ •
**455 ** Put an ‘X’ in box 455 if box 450 includes an underlying
rate relief claim
**460 ** Put an ‘X’ in box 460 if box 450 includes an amount carried
back from a later period
**465 ** Advance Corporation Tax £ •
**470 ** Total reliefs and deduction in terms of tax £ •
– total of boxes 445, 450 and 465

Coronavirus support schemes and overpayments (see CT600 Guide for definitions)
**471 ** Coronavirus Job Retention Scheme (CJRS) received £ •
**472 ** CJRS entitlement £ •
**473 ** CJRS overpayment already assessed or voluntary disclosed £ •
**474 ** Other coronavirus overpayments £ •
Calculation of tax outstanding or overpaid
**475 ** Net Corporation Tax liability – box 440 minus box 470 £ 0 • 0 0
**480 ** Tax payable on loans and arrangements to participators £ •
**485 ** Put an ‘X’ in box 485 if you completed box A70 in the
supplementary pages CT600A
**490 ** Controlled Foreign Companies (CFC) tax payable £ •
**495 ** Bank levy payable £ •
**496 ** Bank surcharge payable £ •
**500 ** CFC tax, bank levy and bank surcharge payable £ •
–total of boxes 490, 495 and 496
**505 ** Supplementary charge (ring fence trades) payable £ •
**510 ** Tax chargeable–total of boxes 475, 480, 500 and 505 £ 0 • 0 0
**515 ** Income Tax deducted from gross income included in profits £ •
**520 ** Income Tax repayable to the company £ •
**525 ** Self-assessment of tax payable before restitution tax £ 0 • 0 0
and coronavirus support scheme overpayments
– box 510 minus box 515

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Page 5

Calculation of tax outstanding or overpaid – continued
**526 ** Coronavirus support schemes overpayment now due £ 0 • 0 0
– total of boxes 471 and 474 minus boxes 472 and 473
**527 ** Restitution tax £ •
**528 ** Self-assessment of tax payable £ 0 • 0 0
– total of boxes 525, 526 and 527
Tax reconciliation
530 Research and Development credit £ •
535 (Not currently used) £ •
540 Creative tax credit £ •
**545 ** Total of Research and Development credit £ •
and creative tax credit –total box 530 to 540
550 Land remediation tax credit £ •
555 Life assurance company tax credit £ •
**560 ** Total land remediation and life assurance company tax credit £ •
–total box 550 and 555
**565 ** Capital allowances first-year tax credit £ •
**570 ** Surplus Research and Development credits or £ •
creative tax credit payable –box 545 minus box 525
**575 ** Land remediation or life assurance company tax credit payable £ •
–total of boxes 545 and 560 minus boxes 525 and 570
**580 ** Capital allowances first-year tax credit payable £ •
– boxes 545, 560 and 565 minus boxes 525, 570 and 575
**585 ** Ring fence Corporation Tax included £ •
**586 ** NI Corporation Tax included £ •
**590 ** Ring fence supplementary charge included £ •
**595 ** Tax already paid (and not already repaid) £ •
**600 ** Tax outstanding £ •
– box 525 minus boxes 545, 560, 565 and 595
**605 ** Tax overpaid including surplus or payable credits £ •
ttl f b 545 560 565 d 595 i 525

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Page 6

Tax reconciliation – continued

610 Group tax refunds surrendered to this company £ • 615 Research and Development expenditure credits £ • surrendered to this company

Exporter information

During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside the United Kingdom (UK)? 616 Yes – goods 617 Yes – services 618 No – neither

Indicators and information

Information about enhanced expenditure

Research and Development (R&D) or creative enhanced expenditure

**650 ** Put an ‘X’ in box 650 if the claim is made by a small or medium-sized
enterprise (SME), including a SME subcontractor to a large company		 Put an ‘X’ in box 650 if the claim is made by a small or medium-sized
enterprise (SME), including a SME subcontractor to a large company		 Put an ‘X’ in box 650 if the claim is made by a small or medium-sized
enterprise (SME), including a SME subcontractor to a large company
**655 ** Put an ‘X’ in box 655 if the claim is made by a large company
660 R&D enhanced expenditure £ • 0 0
665 Creative enhanced expenditure £ • 0 0
**670 ** R&D and creative enhanced expenditure £ • 0 0
total box 660 and box 665
**675 ** R&D enhanced expenditure of a SME on work £ • 0 0
subcontracted to it by a large company
**680 ** Vaccine research expenditure £ • 0 0

Land remediation enhanced expenditure

£

0 0

•

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HMRC 04/22

Page 7

Information about capital allowances and balancing charges Allowances and charges in the calculation of trading profits and losses

Capital allowances Capital allowances Capital allowances Capital allowances Capital allowances Balancing charges Balancing charges Balancing charges Balancing charges Balancing charges
Annual investment
allowance		 690 £
Machinery and plant
– super-deduction
691		 £ 692 £
Machinery and plant
– special rate allowance		 693 £ 694 £
Machinery and plant
– special rate pool		 695 £ 700 £
Machinery and plant
– main pool		 705 £ 710 £
Structures and
buildings		 711 £
Business premises
renovation		 715 £ 720 £
Other allowances
and charges		 725 £ 730 £
Capital allowances Disposal value
Electric
charge-points		 713 £ 714 £
Enterprise zones 721 £ 722 £
Zero emissions
goods vehicles		 723 £ 724 £
Zero emissions 726 £ 727 £
cars

Allowances and charges not included in the calculation of trading profits and losses

Capital allowances Capital allowances Capital allowances Capital allowances Capital allowances Balancing charges Balancing charges Balancing charges Balancing charges Balancing charges
Annual investment
allowance		 735 £
Structures and
buildings		 736 £
Business premises
renovation		 740 £ 745 £
Machinery and plant
– super-deduction		 741 £ 742 £
Machinery and plant
– special rate allowance		 743 £ 744 £
Other allowances
and charges		 750 £ 755 £
Capital allowances Disposal value
Electric
charge-points		 737 £ 738 £
Enterprise zones 746 £ 747 £
Zero emissions
goods vehicles		 748 £ 749 £
Zero emissions 751 £ 752 £
cars

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Page 8

HMRC 04/22

Qualifying expenditure

760 Machinery and plant on which first
year allowance is claimed
£
0
0
•
765 Designated environmentally friendly
machinery and plant
£
0
0
•
770 Machinery and plant on long-life
assets and integral features
£
0
0
•
771 Structures and buildings
£
0
0
•
772 Machinery and plant
– super-deduction
£
0
0
•
773 Machinery and plant
– special rate allowance
£
0
0
•
775 Other machinery and plant
£
0
0
•		 0 0
0 0

Losses, deficits and excess amounts Amount arising

Amount Amount Maximum available Maximum available Maximum available Maximum available Maximum available for surrender for surrender for surrender for surrender
as group relief
Losses of trades
carried on wholly		 780 £ 785 £
or partly in the UK
Losses of trades		 790 £
carried on wholly
outside the UK
Non-trade deficits 795 £ 800 £
on loan relationships
and derivative contracts
UK property
business losses		 805 £ 810 £
Overseas property
business losses		 815 £
Losses from
miscellaneous		 820 £
transactions
Capital losses 825 £
Non-trading losses on
intangible fixed assets		 830 £ 835 £

Excess amounts

Amount Amount Maximum available Maximum available Maximum available Maximum available Maximum available for surrender for surrender for surrender for surrender
as group relief
Non-trade capital
allowances		 840 £
Qualifying donations 845 £
Management expenses 850 £ 855 £

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Page 9

HMRC 04/22

Northern Ireland information

**856 ** Amount of group relief claimed which relates to NI trading
losses used against rest of UK/mainstream profits		 £ • 0 0
**857 ** Amount of group relief claimed which relates to NI trading
losses used against NI trading profits		 £ • 0 0
**858 ** Amount of group relief claimed which relates to rest of
UK/mainstream losses used against NI trading profits		 £ • 0 0

Overpayments and repayments Small repayments

860 Do not repay sums of £ • 0 0 or less.

Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to make an entry in this box.

Repayments for the period covered by this return
865 Repayment of Corporation Tax £ •
870 Repayment of Income Tax £ •
875 Payable Research and Development tax credit £ •
880 Payable Research and Development expenditure credit £ •
885 Payable creative tax credit £ •
890 Payable land remediation or life assurance company
tax credit		 £ •
895 Payable capital allowances first-year tax credit £ •

Surrender of tax refund within group

Including surrenders under the Instalment Payments Regulations

900 The following amount is to be surrendered
£
•
Put an ‘X’ in the appropriate boxes below
the joint Notice is attached
905
or
will follow
910
915
Please stop repayment of the following amount
until we send you the Notice
£
•		 £ •

CT600(2022) Version 3

Page 10

HMRC 04/22

Bank details (for a person to whom a repayment is to be made)

920 Name of bank or building society

925 Branch sort code

930 Account number

935 Name of account 940 Building society reference

Payments to a person other than the company

955 authorise (enter name)

to receive payment on company’s behalf

970 Name

Declaration

Declaration

I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief.

I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable, can lead to both the company and me being prosecuted.

975 Name

M GOULD M.A.Gould M.A.Gould (Jan 23, 2023 10:32 GMT) 980 Date DD MM YYYY Jan 23, 2023 985 Status DIRECTOR

CT600(2022) Version 3

HMRC 04/22

Page 11

Company Tax Return – supplementary page Charities and Community Amateur Sports Clubs (CASCs) CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015

Guidance

Guidance about when and how to complete this supplementary page can be found in the CT600 Guide.

For further information read What supplementary pages do I need to complete and include as part of the Company Tax Return? to find out what supplementary pages you need to complete.

Also, read the Important points about all supplementary pages and CT600E – Charities and Community Amateur Sports Clubs (CASCs) for further guidance about completing this supplementary page.

Company information

----- Start of picture text -----
E1 Company name Home-Start Kernow
(name of charity or CASC)
E2 Tax reference
5 2 1 0 5 2 5 2 3 6
Period covered by this supplementary page (cannot exceed 12 months)
E3 from DD MM YYYY
0 1 0 4 2 0 2 1
E4 to DD MM YYYY 3 1 0 3 2 0 2 2
----- End of picture text -----

Claims to exemption ( this section should be completed in all cases)

----- Start of picture text -----
Charity/CASC repayment reference E5
Charity Commission registration number, or E10 1159948
OSCR number (if applicable)
Put an ‘X’ in the relevant box if during the period covered by these supplementary pages:
The company was a charity/CASC and is claiming E15 X
exemption from all tax on all or part of its income
and gains (Also put an ‘X’ in box E15 if the company
was a charity/CASC but had no income or gains in the period)
All income and gains are exempt from tax and have been, E20 X
or will be, applied for charitable or qualifying purposes only
Some of the income and gains may not be exempt or have E25
not been applied for charitable or qualifying purposes only,
and I have completed form CT600
I claim exemption from tax
Name E30 M GOUL D M.A.Gould
M.A.Gould (Jan 23, 2023 10:32 GMT)
Status
E35 DIRECTOR
Date DD MM YYYY
E40 Jan 23, 2023
----- End of picture text -----

CT600E(2015) Version 3

HMRC 04/15

Page 1

Repayments

To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information.

Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax.

E45

Information required

Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity’s/CASC’S accounts for the period covered by this return.

Non-exempt amounts should be entered on form CT600 in the appropriate boxes.

Type of income
Amount
Enter total turnover from exempt charitable
trading activities
£
0
0
•
E50
Investment income – exclude any amounts included on
form CT600
£
0
0
•
E55
UK land and buildings – exclude any amounts included
on form CT600
£
0
0
•
E60
Gift Aid – exclude any amounts included on form CT600
£
0
0
•
E65
From other charities – exclude any amounts included
on form CT600
£
0
0
•
E70
Gifts of shares or securities received
£
0
0
•
E75
Gifts of real property received
£
0
0
•
E80
Other sources (not included above)
£
0
0
•
E85
Total of boxes E50 to E85
£
0
0
•
E90
0
3
0
0
9
3
0
3
0
0
9
3		 Type of income
Amount
Enter total turnover from exempt charitable
trading activities
£
0
0
•
E50
Investment income – exclude any amounts included on
form CT600
£
0
0
•
E55
UK land and buildings – exclude any amounts included
on form CT600
£
0
0
•
E60
Gift Aid – exclude any amounts included on form CT600
£
0
0
•
E65
From other charities – exclude any amounts included
on form CT600
£
0
0
•
E70
Gifts of shares or securities received
£
0
0
•
E75
Gifts of real property received
£
0
0
•
E80
Other sources (not included above)
£
0
0
•
E85
Total of boxes E50 to E85
£
0
0
•
E90
0
3
0
0
9
3
0
3
0
0
9
3		 Type of income
Amount
Enter total turnover from exempt charitable
trading activities
£
0
0
•
E50
Investment income – exclude any amounts included on
form CT600
£
0
0
•
E55
UK land and buildings – exclude any amounts included
on form CT600
£
0
0
•
E60
Gift Aid – exclude any amounts included on form CT600
£
0
0
•
E65
From other charities – exclude any amounts included
on form CT600
£
0
0
•
E70
Gifts of shares or securities received
£
0
0
•
E75
Gifts of real property received
£
0
0
•
E80
Other sources (not included above)
£
0
0
•
E85
Total of boxes E50 to E85
£
0
0
•
E90
0
3
0
0
9
3
0
3
0
0
9
3
0 0

Enter details of expenditure as shown in the charity’s/CASC’s accounts for the period covered by these supplementary pages

Type of expenditure
Amount
Trading costs in relation to exempt charitable activities
(in box E50)
£
0
0
•
E95
UK land and buildings costs in relation to exempt
charitable activities (in box E60)
£
0
0
•
E100
All general administration/governance costs
£
0
0
•
E105
All grants and donations made within the UK
£
0
0
•
E110
All grants and donations made outside the UK
£
0
0
•
E115
Other expenditure not included above, or not used in
calculating figures entered on the form CT600
£
0
0
•
E120
Total of boxes E95 to E120
£
0
0
•
E125
6
3
1
3
4
2
6
3
1
3
4
2		 Type of expenditure
Amount
Trading costs in relation to exempt charitable activities
(in box E50)
£
0
0
•
E95
UK land and buildings costs in relation to exempt
charitable activities (in box E60)
£
0
0
•
E100
All general administration/governance costs
£
0
0
•
E105
All grants and donations made within the UK
£
0
0
•
E110
All grants and donations made outside the UK
£
0
0
•
E115
Other expenditure not included above, or not used in
calculating figures entered on the form CT600
£
0
0
•
E120
Total of boxes E95 to E120
£
0
0
•
E125
6
3
1
3
4
2
6
3
1
3
4
2		 Type of expenditure
Amount
Trading costs in relation to exempt charitable activities
(in box E50)
£
0
0
•
E95
UK land and buildings costs in relation to exempt
charitable activities (in box E60)
£
0
0
•
E100
All general administration/governance costs
£
0
0
•
E105
All grants and donations made within the UK
£
0
0
•
E110
All grants and donations made outside the UK
£
0
0
•
E115
Other expenditure not included above, or not used in
calculating figures entered on the form CT600
£
0
0
•
E120
Total of boxes E95 to E120
£
0
0
•
E125
6
3
1
3
4
2
6
3
1
3
4
2
0 0

CT600E(2015) Version 3

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HMRC 04/15

Information required

Charity/CASC assets

Charity/CASC assets Charity/CASC assets Charity/CASC assets Charity/CASC assets
Disposals in period Held at the end of the period
(total consideration received) (use accounts figures)
Tangible fixed
E130
£		 E135 £ 4 1 5 4
assets
UK investments
E140
£		 E145 £
(excluding
controlled companies)
Shares in,
E150
£		 E155 £
and loans to,
controlled companies
Overseas
E160
£		 E165 £
investments
Loans and non-trade debtors E170 £
Other current assets E175 £ 2 6 9 6 9 2
Qualifying investments and loans E180
Applies to charities only. See CT600 Guide
Value of any non-qualifying investments and loans E185 £
Applies to charities only. See CT600 Guide
Number of subsidiary or associated companies the charity E190
controls at the end of the period. Exclude companies that
were dormant throughout the period

CT600E(2015) Version 3

HMRC 04/15

Page 3