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2025-03-31-accounts

Company registration number: 9335452 Charity registration number: 1159948

Home Start Kernow

A company limited by guarantee. Annual Report and Unaudited but Independently Examined Accounts

for the year ended 31 March 2025

Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall TR15 1LS

Home Start Kernow Contents

Reference and Administrative Details………………………………….…………1
Trustees' Report…….………………………………………………….………… 2 to 8
Independent Examiner's report……………………………………………………9
Statement of financial activities……………………………………………….…10
Balance Sheet…………………………………………………………………… 11
Statement of Cash Flows ………………………………………………….
12
Notes to the financial statements……………………………………...………… 13 to 21

Home Start Kernow Reference and Administrative Details

Charity name Home Start Kernow Charity registration number 1159948 Company registration number 9335452 Registered in England & Wales Registered office Bodmin Family Hub 83 Fore Street Bodmin Cornwall PL31 Trustees Anna Cairns Josephine Fletcher (Appointed 5 Dec 24) Michelle Gould Peter Hastings Katherine Irvine (Resigned 16 Oct 24) Jane Law (Resigned 23 Sep 24) Geraldine Painter (Appointed 5 Dec 24) Paul Thornton William Trotter Key management personnel J Scrimgeour Chief Executive Bankers Barclays Bank 14 King St Truro Cornwall TR1 2RB Independent Examiner Andrew Harry (CGMA) Cornwall Community Accountancy Service The Elms 61 Green Lane Redruth TR15 1LS

Page 1

Home Start Kernow Trustees' Report

The trustees present their report and the financial statements for the year ended 31 March 2025

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.

Achievements and performance

Home-Start Kernow is a registered charity that supports families in Cornwall with a child or children under five.

It has been our aim in this year to reach more parents than ever across the county. We have helped families to access relevant support through Home-visiting, Group support, Baby clinics and within the Family hubs across Cornwall. We have worked to improve parental confidence, reduce isolation, develop peer support networks and provide opportunities for child development and learning. We also aimed to support families with neurodiverse children and parents with learning difficulties.

Highlights:

We supported more than 650 families across the county.

We recruited, trained and deployed 106 volunteers.

We have a staff team of 17.

We have also supported one second year student from Plymouth University undertaking a social work degree and continue to host students from Truro and Penwith college.

Page 2

Home Start Kernow Trustees' Report

Funders

Our work was funded in a range of ways, with two Cornwall Council contracts continuing to ensure we could provide support to many more families across the whole county. We had funding from the Best start in life/ Family hubs programme and also entered a second year of a contract with Public Health to provide parenting education and support through family group work.

We had a wide range of trusts and foundations supporting our work including: Garfield Weston, Henry Smith, Youth Music, The Glass Fund from Cornwall Community Foundation, Barratt Homes, Persimmon Homes , Cash for Kids- Bauer Media, Truro City Council and Bodmin Town council, NHS Charities together, SJP Charitable foundation, Tesco Groundworks, Claire Milne Trust and the RNRMC. We worked with Rachel Petrie, bid writer on some of the above funds.

We also undertook a range of fundraising activities such as Home-start Kernow Christmas appeal, and we were delighted to get generous donations from Roddas, The Rotary Club of Truro Evolution, Perfect Sums Book-keeping, Supporters from Longe Cote, Falmouth and the Truro Christmas Giving catalogue run by Truro Diocese.

We continued to provide social media support to two other Home-Starts and also received small payments from META for the creation of social media content. We continue to work hard to diversity our funding base.

Safeguarding

Safeguarding has always been at the forefront of what we do, and we have developed as a lead partner in this area. Our chief executive has taken part in several multi-agency working groups and audits around issues such as SUDI and neglect, chairing a working group on the introduction of the Graded care profile. She has continued to provide training in the Graded Care profile provided by the NSPCC.

Events and celebrations

We worked hard to raise our profile by attending many local and regional networking events, our Chief executive led on many conferences, meetings, and workshops to promote the work of Home-Start Kernow and its purpose in supporting families in need. We were delighted to attend the 20-year birthday celebration for Cornwall Community foundation in Truro cathedral and we thank CCF for their ongoing support for our work.

We attended many events to offer activities to families, promote volunteering, and raise awareness of our work. Sometimes changing perceptions of the difficulties people face in bringing up families in Cornwall today.

Page 3

Home Start Kernow Trustees' Report

Our Team

Our team is very settled and works extremely effectively to provide support to more families than ever before. The team has grown during the year from 13 to 17 and we have been delighted to employ three of our own volunteers in the last year. They continue to be strong and committed to their roles. Despite demand being higher, we managed this with effective supervision, pause weeks, training opportunities and a strong team culture where each person supported his or her colleagues at times when we were under pressure. Trustees have supported the staff team by improving governance, meeting within a buddy system to understand the roles and challenges staff face and working within sub committees to ensure effective governance in key areas. This has worked well as areas of skill and expertise are being focused more strongly on key areas.

This year in line with the aims of our strategy, we have developed a volunteer lead role, taking responsibility for volunteer recruitment, training and supervision. The team member continues to lead the volunteer team and is working on a volunteer strategy to further develop volunteer roles and encourage participation in volunteering.

Our operational lead role has developed to support the chief executive role and take responsibility for many areas such as Safeguarding, Risk management, IT, and health and safety.

Our Chief Executive has built in opportunities for well-being activities and peer support as part of the pause weeks to ensure staff have had opportunities to meet, chat and enjoy food, walks and activities together. This has been vital as everyone is now home based but commented that they were missing the connection with their colleagues.

Volunteers

We have a proven track record of recruiting, training and supporting volunteers. This has led volunteers to paid employment with us, and several team members have been previous volunteers. We have held various events so that volunteers can meet and socialise with their peers and share peer experience. We held a Christmas party with activities and games which was very much enjoyed by all. We celebrated the fantastic work our volunteers do by thanking them in various ways during volunteer week. They give so much time, enthusiasm, energy and commitment and we are very grateful for all they do for us at Home-Start Kernow and the families they support. They always have smiles and a friendly welcome at the ready. Two long standing volunteers were recognised with a hotel stay by the Room to Reward scheme. This was a great way of recognising the difference that they make.

Family support

Our service provides early intervention to prevent families potentially escalating into crisis. Our focus is the first 1001 days of a child’s life. We have worked to enable parents to develop peer support networks and increase their confidence in different situations whilst reducing isolation. We have helped families access other support that they have needed such as accessing key services for their families.

Page 4

Home Start Kernow Trustees' Report

As always, we meet families with varying, simple and complex needs and have responded to those needs well. We have provided equipment, cash donations, foodbank vouchers, Healthy eating/activities through Healthy Cornwall, Dental equipment through Brighter smiles, Books from The Literacy trust, and It equipment through the Cornwall Council digital inclusion team.

We continue to offer neurodiversity support with the profiling tool for parents and the opportunity to meet other parents experiencing similar situations.

We have given our families opportunities to craft with inexpensive items, to make music through Youth Music sessions, to learn some Makaton, and a large group of families went on a Story based train journey in conjunction with the Literacy Trust which showed them that travelling by train was a great way to get out and about and developed confidence in them to do this by themselves. Other Families enjoyed picnics in local areas, with a variety of outdoor games and activities, and others attended regular walking/talking groups with their children in all weathers. Many of our groups and picnics took place in local attractions/parks and facilities promoting their Health and Well-being. Using well known public spaces has been beneficial to us and our families, and often families will team up and go out together with their children.

Our specialist parenting group for parents with learning difficulties and disabilities has worked in two locations. Parents have taken an active role in planning the group activities and our staff and volunteers have provided therapeutic creative activities and opportunities to be supported with healthy lifestyles. We have also been involved in providing intensive safeguarding support and support with essentials. This has been an area of intense support and we in turn have been supported by the NHS Specialist Parenting Service. We thank them for their support of our work.

The parenting journey is hard for all families, but Home-Start Kernow supports families when it gets too much or there are specific needs within the family. We have tailored our support to ensure that it meets the family’s needs and is what they want rather than them being told what will happen. The children supported have opportunities for play/learning/ development and socialisation that may not otherwise have been available to them in isolated areas across Cornwall.

Impact

This year we commissioned an impact report from Dr Naomi Clemmons. Staff, families and volunteers were all involved in the process and contributed to identifying what difference we had made and how we could be doing differently or better.

The report highlighted five key outcome area, where our work was having an impact. The report highlighted the need to obtain better data so we can illustrate the success of those outcomes. We wanted the report to be used for many different audiences such as funders, stakeholders, beneficiaries, and to be able to make strategic changes as a result.

Page 5

Home Start Kernow Trustees' Report

The Five key areas where Home-Start Kernow were identified as having an impact were:

Thanks

I thank our funders for their incredible support, without which we could not do the work we do. Our volunteers for giving their time, energy, commitment and enthusiasm to us and the families. To our staff for working so incredibly hard with the families but also with the trustees, volunteers and each other. I also thank all the people who support us with time, gifts, knowledge and support. We could not be what we are without all the people who work so hard to support us. Thank you to you all.

Our vision for the future

We have supported many families in Cornwall this year. We are aware that the demographics of the population are changing, and we may not be reaching families that want/need support and we need to be responsive to this. We have been working on an action plan around Equality, Equity, Diversity, Inclusion. Reviewing what we do and what we can improve on, and we have plans to take this further and ensure that we are proactive in providing an inclusive and equitable service. We want to reach more families effectively and efficiently. We want to reach expectant families to deliver a perinatal service and supporting those in inappropriate housing to ensure their children are safe through the Safer sleep project supported by public health. We also have plans to extend our staff team both operationally and in terms of fundraising. We have already extended our back-office team in line with the growth we have seen in this year. We plan to further develop our team to ensure they have the skills needed to support the changing need. We have a strong commitment to training and development of all staff, volunteers and trustees to ensure CPD and service development. We will soon be reviewing our strategic plan for the next three years to ensure we are meeting the needs of our beneficiaries and stakeholders.

As chair of trustees, I am immensely proud of the work we have done and continue to do. We have fostered a change in culture to encompass the well-being of all our families, volunteers, and staff. We have adapted, reviewed, changed, and responded to the needs of all families in Cornwall at a time when financial strains, mental health issues and daily life is harder than ever. The numbers speak for themselves, and our continued aim is to provide the tools for all families that live in our county, to have the best start possible.

Page 6

Home Start Kernow Trustees' Report

Financial review

The income for the year was £527,714 (2024: £415,883) This continues the upward trajectory which is the result of the award of tendered contracts for family hubs and parenting support. Expenditure has also risen to £433,643 (2024: £347,445) leaving a surplus for the year of £94,071 (2024: £68,438).

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:

~ risks associated with each stream of income and expenditure being different from that budgeted

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 2025 the charity had unrestricted reserves of £241,299 (2024: £153,649) 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 a company limited by guarantee that was incorporated on 1st December 2014. It was registered with the charity commission on 14th January 2015 and was transferred from charity number 1084536 which was an unincorporated charity registered on 15th January 2001.

Governing document

The governing document is the charitable company's memorandum and articles which were approved on incorporation on 1st December 2014

Page 7

Home Start Kernow Trustees, Report Recruitment and induction of trustees In addition to all the volunteer family visitors Home-start Kernow also needs to recruit voluntccr Iruslees. A passion for Supporting families and an ability lo think strategically are important. The triislees, role is to steer the organisation and maintain &Food gov¢rnance. Our appointment process follows the advice froin the Charity Coinmission and Flome-start UK (to whom we are a￿lIlated). Home-start Kernow has its own independent management board as a registered charity and company limited by guarantee but we arc supported by the national organisation who provide policies and guidance. New trustees receive induction from the chair and have acecss to a wide range of information from the Home-start UK inlranet. We advcrtise vacancies in the local media and more illfomiation can be found on our website. Trustee Responsibilities The Trustees are responsible for keeping proper accounting records that disclose with reasonablL accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Companies Act 2006 and IhL applicable Statement of Recominended Practice. The Trustees are also responsible for safeguardingJ the assets of the charity and hence tsking rcasunable steps for the prevcntion and deteclion of fraud and other irregTularities. In so far as the trustees are aware.. there is no relevant infomiation of which the charitable company's independent examiner is unaware; and thc trustees have taken all stcps that they ought to have taken as trustees to make themsclves aware of any relevant intormalion and to LSt&blish that th¢ independent examillcr is aware of that information. Small company provisions This report has been prepared in accordance with the small cDmpanie8 regime. linde.r the Companies Act 2006. Approved by the Board on 2 1st November 2025 and signed on its behalf by- Michellc Gould Chair of Trustees l)ag¢ 8

Charity Name Independent Examiner's Report

I report on the accounts of the company for the year ended 31 March 2025 which are set out on pages 10 to 21.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”). The trustees consider that an audit is not required for this year under section 144(2) of the 2011 Act and that an independent examination is needed.

The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Chartered Institute of Management Accountants.

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:

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. 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 as 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 view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

1) which gives me reasonable cause to believe that in any material respect the requirements: o to keep accounting records in accordance with section 386 of the Companies Act 2006 and section 130 of the 2011 Act; and

o to prepare accounts which accord with the accounting records, 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;

2) or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

21 November 2025

....................................................... ……………………………

Andrew Harry, Chartered General Management Accountant Cornwall Community Accountancy Service The Elms, 61 Green Lane, Redruth, Cornwall TR15 1LS

Date:

Page 9

Home Start Kernow Statement of Financial Activities for the year ended 31 March 2025

Restricted

Restricted
Note Unrestricted
funds		 income
funds		 Total funds Prior year
funds
2025 2025 2025 2024
£ £ £ £
Income and endowments from:
Donations and
legacies		 4 4,945 375 5,320 1,966
Charitable activities 5 382,325 137,220 519,545 412,642
Investments 6 2,849 - 2,849 1,275
Total 390,119 137,595 527,714 415,883
Expenditure on:
Charitable activities 7 295,457 138,186 433,643 347,445
Total 295,457 138,186 433,643 347,445
Net income/(expenditure)
investment gains/(losses)		 before 94,662 (591) 94,071 68,438
Net income/(expenditure) 94,662 (591) 94,071 68,438
Transfers between funds (7,012) 7,012 - -
Other gains/(losses) - - - -
Net movement in funds 87,650 6,421 94,071 68,438
Reconciliation of funds:
Total funds brought 153,649 51,423 205,072 136,634
Total funds carried
forward		 241,299 57,844 299,143 205,072

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

All income and expenditure derive from continuing activities

Page 10

Home Start Kernow Balance Sheet As at 31 March 2025 2025 2024 Iyote Fixed Aystts Tangibl¢ Assets Investments 2,416 1,471 12 2,416 1.471 Current Assets Debtors Cash at bank and in hand 12 1,781 309,379 311,160 1,451 212,917 214.368 Creditors: Amounts falling due within oneyear 13 (14.433) (10,767) Net current assets 296.727 203,601 Total ass¢t$ less current liabilities 299,143 205.072 Net assels 299,143 205 072 The funds of the charity: Restricted funds 57,844 51,423 Unre8triet¢d funds Unreslricled income fiinds Total unrestricled funds 17 241,299 153,649 241,299 299.143 153,649 205 072 Tolal charity funds These accounts have been prepared in accordance with the special provisions of Part 15 of the Coinpanies Act 2006 relating lo sinall companies. For the year ended 31 March 2025 the conipany was entitled to exemption under section 477 of Ihe Cumpanies Act 2006 relating to small companics. The members have not required the company to obtaill an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledgye their responsibililics for complying with thc requiremenls of the Companies Act 2006 with respect to accounting records and thc prepar&tion of account5. Approved by the Board on 21 st Novcmbcr 2025 and signed on its behalf by.. Michelle Gould Chair of Trustees l)age I

Home Start Kernow Notes to the Accounts

1 Accounting policies

1.1 Basis of accounting

The accounts have been prepared under the historical cost convention and in accordance with: - 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 (FRS102) second edition - October 2019 (effective 1 January 2019);

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 charity constitutes a public benefit entity as defined by FRS102

1.2 Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

1.3 Fund accounting policy

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Designated funds are amounts that are allocated for specific purposes by the charity itself.

Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Revaluation funds are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market value.

1.4 Income

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS102 SORP or FRS102.

Items of income are recognised and included in the accounts when all of the following criteria are met:

Donations and legacies are voluntary income received by way of donations and gifts. It is included within the accounts when receivable and only when the charity has unconditional entitlement to the income.

Tax reclaims on donations and gifts are included in the accounts at the same time as the gift/donation to which it relates

Page 12

Home Start Kernow Notes to the Accounts

Donated goods and services are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.

The value of services provided by volunteers is not included within the accounts.

1.5 Resources expended

Liabilities are recognised where there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and includes the attributable value added tax which cannot be recovered.

Grants payable are charged in the year when the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year-end are noted as a commitment, but not accrued as expenditure.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs are the those costs required to support the charity in carrying out its activities and meeting its objects.

Governance costs include costs associated with meeting the constitutional and statutory requirements of the Charity, including the preparation and examination of the statutory accounts, the costs of trustee meetings and other costs linked to the strategic management of the Charity including the cost of any legal advice to trustees on governance or constitutional matters.

1.6 Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised.

Tangible fixed assets are stated at cost less depreciation.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, which is reviewed annually. The rates used are as follows:-

Plant and machinery -25% straight line

1.7 Taxation

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

1.8 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Page 13

Home Start Kernow Notes to the Accounts

1.9 Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.10 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.11 Pension costs

The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme.

1.12 Leases

Rentals under operating leases are charged to the statement of financial activities on a straight-line basis over the lease term.

2 Company Status

The charity is a company limited by guarantee and has no share capital. The charity is incorporated in England.

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.

The members of the charity are the trustees named on page 1.

Page 14

Home Start Kernow Notes to the Accounts

3 Statement of Financial Activities - prior year

Income
Income and endowments from:
Donations and legacies
Charitable activities
Investments
Expenditure
Expenditure on:
Charitable activities
Reconciliation of funds:
4 Donations and Legacies
Appeals and donations
Gift Aid tax reclaimed
Total
Total
Net income/(expenditure) before investment
gains/(losses)
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2024
£
1,966
247,193
1,275
250,434
154,239
154,239
96,195
96,195
57,454
153,649
Unrestricted
funds
£
4,945
-
4,945		 Restricted
income
funds
2024
£
-
165,449
-
165,449
193,206
193,206
(27,757)
(27,757)
79,180
51,423
Restricted
income
funds
£
375
-
375		 Total
funds
2024
£
1,966
412,642
1,275
415,883
347,445
347,445
68,438
68,438
136,634
205,072
Total
funds
2025
£
5,320
-
5,320		 Prior year
funds
2024
£
1,587
379
1,966

Page 15

Home Start Kernow Notes to the Accounts

5 Incoming resources from charitable activities

Grant Income:
Action Funder
Acts 435
Asda
Bauer Radio
BBC Children In Need
Councillors chest
Claire Milne
Cornwall Community Foundation
St James Place
Garfield Weston
Henry Smith
Home Start UK
Royal Cornwall Hospital Trust
Charitable Trust Fund
Royal Navy & Marines charity
Tesco Groundworks
Youth Music
Primary Purpose Trading:
Cornwall Council - Neurodiversity ICB
Contractual income from government or public
Cornwall Voluntary Sector Forum
Home Start SW - Devon & Blackmore Vale -
Staff Sharing
Other Income from Charitable Activities
Cornwall Council - Parent Carer Panel
Cornwall Council - Creche Services
Cornwall Council - Family Hubs
Cornwall Council - Parenting Support &
Cornwall Council - Neurodiversity
Cornwall Council - Interim Funding		 Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
3,192
-
-
-
-
-
-
2,968
120,250
108,180
30,000
-
20,000
96,750
985
382,325
authorities		 Restricted
income
funds
£
-
1,640
-
750
-
384
10,000
1,500
2,500
25,000
33,400
-
31,947
25,500
2,000
2,599
-
-
-
-
-
-
-
-
-
-
137,220		 Total
funds
2025
£
-
1,640
-
750
-
384
10,000
1,500
2,500
25,000
33,400
3,192
31,947
25,500
2,000
2,599
-
-
2,968
120,250
108,180
30,000
-
20,000
96,750
985
519,545		 Prior year
funds
2024
£
2,000
1,355
600
2,200
20,000
-
-
10,000
-
-
62,600
3,100
12,846
22,000
3,500
23,398
5,000
1,435
473
133,500
21,636
-
86,999
-
-
-
412,642

Page 16

Home Start Kernow Notes to the Accounts

6 Investment income

Interest on cash deposits
Direct costs
Outsourced Resources
Equipment & Family Resources
Group Activities
Volunteer Expenses
Support costs
Wages and salaries
Staff NIC (Employers)
Pensions
Staff training
Staff Welfare
Insurance
Telephone and fax
Printing, postage and stationery
Subscriptions
Sundry expenses
Owned vehicle expenses
Travel and subsistence
Advertising & Marketing
Consultancy fees
Legal and professional fees
Bank charges
Depreciation
Total Support Costs
Governance Costs
Accountancy fees
Total Governance Costs
Total Charitable Expenditure
Expenditure on charitable activities
The audit or independent examination of the
charity's accounts		 Unrestricted
funds
£
2,849
2,849
Unrestricted
£
1,650
60
127
6,392
8,229
205,835
20,138
9,619
2,800
444
(493)
6,656
1,196
7,411
57
40
22,941
4,473
-
1,750
97
771
283,721
3,282
200
3,507
295,457		 Restricted
income
funds
£
-
-
Restricted
£
-
1,512
7,140
1,811
10,463
115,476
-
-
1,423
-
2,037
5,211
-
-
-
-
1,814
118
-
-
-
-
126,093
330
1,300
1,630
138,186		 Total
funds
2025
£
2,849
2,849
Total
2025
£
1,650
1,572
7,267
8,203
18,692
321,311
20,138
9,619
4,223
444
1,544
11,867
1,196
7,411
57
40
24,755
4,591
-
1,750
97
771
409,814
3,612
1,500
5,137
433,643		 Prior year
funds
2024
£
1,275
1,275
Prior year
2024
£
5,245
5,449
8,143
5,941
24,778
249,947
14,624
7,166
5,113
1,720
1,300
14,563
1,845
-
50
-
20,722
188
-
-
-
770
318,087
3,190
1,390
4,580
347,445

7 Expenditure on charitable activities

Page 17

Home Start Kernow Notes to the Accounts

8 Net income/ expenditure

Net income/expenditure is stated after charging:

**8 ** Net income/ expenditure
Net income/expenditure is stated after charging:
2025 2024
£ £
Auditors' / Independent Examiners' remuneration 1,500 1,390
Depreciation of tangible fixed assets 771 770
**9 ** Staff costs

The average monthly number of employees during the year was as follows:

2025
Number
Staff in charitable activities
17
Volunteers (nos of people involved excluding Trustees)
106
The aggregate payroll costs of these persons were as follows:
2025
£
Wages and salaries
321,311
Social security
20,138
Pensions
9,619
351,068
Total employee benefits received by key management personnel
39,624
No employee received emoluments in excess of £60,000 in either the current or the prior year.		 2024
Number
12
87
2024
£
249,947
14,624
7,166
271,737
38,658

The charity operates a defined contributions scheme with NEST. The pension cost shown represents the contributions payable by the charity to the scheme for the period.

The outstanding contributions at the end of the financial period were:

1,829 1,532

10 Trustees' remuneration and expenses

Trustees received no remuneration or benefits in kind during the current or prior year.

Expenses totalling £541 were paid to 1 Trustee (2024- £121 paid to 2 trustees)

Page 18

Home Start Kernow Notes to the Accounts

11 Tangible fixed assets

Cost
As at 1 April 2024
Additions
As at 31 March 2025
Depreciation
As at 1 April 2024
Charge for the year
As at 31 March 2025
Net Book Value
As at 31 March 2025
As at 31 March 2024
12 Debtors
Trade Debtors
Prepayments
13
Trade creditors
Taxation and social security
Accruals and deferred income
Other creditors
Creditors: Amounts falling due within one year		 Plant and
equipment
£
13,736
1,716
15,452
12,265
771
13,036
2,416
1,471		 2025
£
100
1,681
1,781
2025
£
6,722
5,564
1,500
647
14,433		 Total
£
13,736
1,716
15,452
12,265
771
13,036
2,416
1,471
2024
£
125
1,326
1,451
2024
£
5,115
4,002
1,300
350
10,767

Page 19

Home Start Kernow Notes to the Accounts

17 Analysis of funds

As at 1 April
2024
Incoming
Resources
£
£
Restricted Funds
Acts435
200
2,015
Bauer radio
-
750
BBC Children In Need
10,000
-
Claire Milne Trust
-
10,000
Community Chest
-
384
Cornwall Community Foundation
11,850
-
CCF Glass Fund
-
1,500
Garfiled Weston
-
25,000
Henry Smith
9,650
33,400
Royal Cornwall Hospital Trust Ch
11,796
31,947
Royal Navy & Marines Charity
-
25,500
St James Place
-
2,500
Tesco Groundworks
1,500
2,000
Together For Families
1,028
-
Youth Music
5,399
2,599
51,423
137,595
General Funds
Unrestricted funds
153,649
390,119
Designated funds
Total Unrestricted funds
153,649
390,119
Total funds
205,072
527,714
18 Net assets by fund
Unrestricted
funds
Tangible assets
2,416
Current assets
253,316
Creditors: Amounts falling due
within one year
(14,433)
Net Assets
241,299		 Resources
Expended
£
(1,665)
-
(10,000)
-
(423)
(11,850)
(1,872)
-
(43,183)
(22,199)
(26,643)
(5,711)
(3,500)
(1,028)
(10,112)
(138,186)
(295,457)
(295,457)
(433,643)
Restricted
income funds
-
57,844
-
57,844		 Transfers
£
-
-
-
-
39
-
372
-
133
-
1,143
3,211
-
-
2,114
7,012
(7,012)
(7,012)
-
Total funds
2,416
311,160
(14,433)
299,143		 As at 31
March
2025
£
550
750
-
10,000
-
-
-
25,000
-
21,544
-
-
-
-
-
57,844
241,299
241,299
299,143
Prior year
funds
1,471
214,368
(10,767)
205,072

Page 20