+ITrME STIRT Bracknell Forest HOME-START BRACKNELL FOREST (A company Ilmited by Guarantee. Company Number 09389303)) FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2025
HOME-START BRACKNELL FOREST (A company limited by Guarantee. Company Number 09389303) CONTENTS Page Trustees and Directors, Report Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Accounts 10-12
HOME-START BRACKNELL FOREST (A company limited by Guarantee. Company Number 09389303)) Trustees and Directors, Re ort for the ear endin 31" March 2025 The Trustees present their report and accounts for the year ending 31 St March 2025 COMPANY I CHARITY INFORMATION Trustees & Directors as of 31st March 2025: Mrs Rosemary Gunner Ms Magda Ziegler Mr Michael Gbadebo Mrs Hilary Mason Mr Ben Wallace Mr Kami Missaghi Ms Sheila Mooney Chair Treasurer Independent Independent Independent Independent Independent Reappointed June 2024 Appointed July 2024 Reappointed June 2024 Reappointed June 2023 Reappointed June 2024 Appointed April 2023 Appointed July 2024 Company Limited by Guarantee 9389303 Charity Number 1160447 Charity OffIS and Registered Company Address Bracknell Open Learning Centre, Rectory Lane Bracknell Berks RG12 7GR Independent Examiner Richard Parsons AGHS Accounting & Taxation Services Limited 14 Progress Business Centre Whittle Parkway Slough SL16DQ Bankers CAF BANK Ltd PO Box 289 Kings Hill West Malling Kent ME19 4TA
Trustees l Directors It is required by the Articles of Association that a third of the number of trustees must retire at each AGM. At the AGM in July 2024 Michael Gbadebo, Rosemary Gunner and Ben Wallace stood down as Trustees. All three were re-elected to serve a further temi, as is pemiitted by the Articles of Association. During the year 2024 -2025 two trustees have resigned- Fay Grimmett in December 2024 and Clare Bibby in February 2025. The trustees are the only rnembers of the charity and resign their membership upon resigning their trusteeship. All Trustees are also Directors of the Incorporated Charity. A full list of trustees I directors at the time of this report is given on page 2. Constitution, Objects and Pollcies Home-start Bracknell Forest is a Charitable Company Limited by Guarantee, incorporated on 14th January 2015 and registered as a charity on 11 th February 2015. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1. Its purpose is to recruit, train and provide volunteers who offer regular, support, friendship and practical help to young families under stress, helping to prevent family crisis and breakdown. This support is individually provided within the family home. Home-start is available to any family with at least one child under five years of age, with other or additional group support offered to families who need it. The trustees delegate the day-to-day responsibility for running the scheme to the Head of Ser4ices who is assisted by two Family Co-ordinators, a Groups Co-ordinator, an Administrator and a Fund-raising and Engagement Co-ordinator. The Trustees have taken regard of the Charity Commission Guidance on Public benefit and consider our primary function is to benefit any appropriate family in Bracknell Forest who request our services. Development, Activities and Achievements In total, over the year, 82 families received 1:2:1 volunteer support, 144 parents attended one of our groupslcourses, and we have supported circa 633 mothers thFough our Bracknell-Bumps and-Babie&-elosed Facebook-group. We have received 189 referrals, 94 were self-referrals. Close working relationships with our partners in other agencies continue to strengthen and ensures that families can aCsS additional help where required and consent is given.
Our core service is our 1 .'1 volunteer home-visiting service, in addition to 1 .1 support, we offer 4 group-led services; Play and Learn, Baby and Mum, More than Words, and Mums in Mind. We also provide specialist one off programs such a /2 day antenatal course for fathers and mothers to be. Support is usually in place within one month of referral, the only exceptions being where the family has very specific needs regarding times, or a volunteer with specific skills or experience is unavailable. Finding the right match is a priority, as this is usually a key factor in the success of our support. Our Volunteer Preparation course started in September 2024 and took place over 4 weeks with a mixture of online learning and 4 classroom-based sessions. 8 volunteers completed the course. We currently have 26 active volunteers and 5 resting volunteers and 2 non-home-visiting volunteers. Training continues to be an ongoing priority for staff, volunteers, and trustees. The range of training attended included Perinatal Mental Health, Safeguarding, Finance and Budgeting, Child Development and Communication. In addition, our volunteer support meetings and volunteer training course have had speakers from other organisations with various topics including energy efficiency and domestic abuse. At the end of the year our Head of Services, Sharon Kearins, leads a team consisting of Caroline Parker and Linda Stephens our Family Coordinators, Rachael Morgan our Groups Co-ordinator, Keith Hanks, our Fundraising and Engagement Offir, and Nicola Wells, our Administrator. The team are all working well together to deliver an excellent service to overwhelmed and struggling young families, with at least one child under 5 years of age, throughout the Borough. We continue to work closely with partners throughout the statutory and voluntary sectors in Bracknell Forest, particularly the Children's Family Hubs, Early Help, the Health Visiting team and community voluntary servi. We have continued our positive engagement with local businesses and organisations based in Bracknell and the surrounding area, several ofwhich have fundraised on our behalf, including Tesco Bracknell, Ancons, David Lloyds Gyrn, Craft Coop. We are very grateful for the opportunity to work with all these companies. Longstanding support and relationships from many in the local voluntary and faith community has grown and flourished and we always value the opportunity to talk to these organisations and work in partnership to improve outcomes for families. Financial Revlew The Trustees have developed a Fundraising Strategy designed to maintain a steady pipeline of income from multiple sources, including long-term funding streams and sustained smaller donations from local organisations and supporters.
Our long-term funding streams this year have included funding from Bracknell Forest Council and from Bracknell and Ascot CCG which has been extended until July 2029. We have continued working in a partnership led by Home-start East Berkshire and are now in the second year offunding from the National Lottery over 3 years to provide support to expectant families and families with children under 5. We have been able to be more proactive in our fundraising activities evidenced by multiple grants, parish council donations and one-time donations received throughout the year from local organisations and supporters. We hope that working with local businesses in the community we serve will secure our financial health in the year ahead. A rewarding year of fundraising has enabled us to rebuild our reserves. When setting the reserves policy, the Trustees considered the need to fulfil working capital requirements as well as cover any future income shortfall. As at 31 March 2025 the reserves stand at £96,307. All these funds are unrestricted. The tsrget for the reserves set by the Trustees is 50 % of total costs. which for this year is £80,000. With the reserves amounting to £96,307 the Trustees consider that the charity has sufficient funds to carry out its function. Statement of Trustees. Responsibilities The Trustees are required under the constitution of the charity to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the scheme and of its results for that period. In preparing those financial statements the trustees are required to.. (a) select suitable accounting policies and apply them consistently; (b) make judgements and estimates that are reasonable and prudent; (c) prepare the financial statements on a going concern basis unless it is inappropriate to assume the scheme will continue in business. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the scheme at any time. They are also responsible for safeguarding the assets of the scheme and for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approval This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. This re ortwasa roved b the Trustees and sl ned on their behalf on 19th June 2025. Rosemary Gunner Director and Chair of Trustees
HOME-START BRACKNELL FOREST (A company Ilmited by Guarantee. Company Number 09389303)) INDEPENDENT EXAMINER REPORT TO THE TRUSTEES OF HOME-START BRACKNELL FOREST ("THE COMPANY") I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025, which are set out on pages 8 to 12. Responsibilities and basis of report: As the charity's trustees of the Company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. Basis of independent examiner's report: My examination was carried out in accordance with the general Direction 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 the trustees conrning 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: 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: 1. accounting records were not-kept in respect of the Company as required by- section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3, the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair
view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practi for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. AGHS Accounting & Taxation Services Limited 14 Progress Business Centre Whittle Parkway Slough SL16DQ R K Parsons FCA Chartered Accountsnt Date: Ici JLL+N* ZNJL£
HOME-START BRACKNELL FOREST (A company Ilmlted by Guarantee. Company Number 09389303)) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Income and Expenditure Account Year to 311312025 Year to 311312024 Income Donations Grants Other Interest 32,017 166,704 624 33,197 110,532 558 TOTAL INCOME Expenditure Charitable Activities Fundraising Costs Management and Administration Costs 154,439 296 140,236 999 TOTAL EXPENDITURE Surplus/(Deficit) for the year 495 Movement in Reserves Opening Balan Surplusl(Deficit) for the year 55,765 55,270 40,542 495 Reserves Closing Balance 76
HOME-START BRACKNELL FOREST (A company Ilmited by Guarantee. Company Number 09389303)) BALANCE SHEET AS AT 31 MARCH 2025 Year to 311312025 Year to 311312024 Fixed Assets 1,478 1,112 Current Assets Sundry Debtors Cash and bank 103,184 60,015 Current Liabilities (8,355) (5,406) Net Current Assets 94,829 54,653 Net Assets Capital Unrestricted Funds Restricted Funds 96,307 55,765 The notes form part of the financial statements. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The financial statements have been prepared in accordance with the special provisions relating to companies subject to small companies regime within Part 15 of the Cornpanies Act 2006. Approved by the Board of Trustees on 19 June 2025 Rosemary Gunner Director and Chair of Trustees Magda Ziegler, FCCA Director and Treasurer
HOME-START BRACKNELL FOREST (A company Ilmlted by Guarantee. Company Number 09389303)) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 1 . Accounting Policies 1.1 Basis of Preparation of Accounts The accounts are prepared underthe historical cost convention and include the results of the charity's operations described in the Trustee and Directors Report and all of which are continuing. The accounts have been prepared in accordance with the Statement of Recommended practi for charity accounts. 1.2 ststement of compliance The financial statements have been prepared 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 (FRS 102) effective 1 January 2019 - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities Act 2011 and the Companies Act 2006. 1 .3 Depreciation Depreciation is provided at rates calculated to write off the cost on valuation of fixed assets less their estimated residual value over their expected useful life on the basis of 25 % straight line (Fixtured & Fittings) 1.4 Income Voluntary income is received by way of donations, grants and gifts and is included in full in the Statement of Financial Activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant. 1.5 Expenditure Expenditure is recognised on the accrual basis as a liability is incurred. Expenditure includes VAT which cannot be recovered and is reported as part of the expenditure to which it relates. 1.6 Management and Administration Costs Management and Administration Costs include expenditure not directly related to the charitable activities and include bank fee, office supplies and postage. accounting, recruitment, Insurance and Home Stsrt UK levy fee. 10
1.7 Public Benefit The company meets the definition of a public benefit entity under FRS 102. 1.8 Tax Accounting The charity is exempt from tax on its charitable activities. 1.9 Donated Goods and Services Any goods and services donated to the charity are treated as income based on their estimated value. 2. Salary Disclosure The cost of staff salaries, included in Charitable Activities is broken down as follows: 311312025 311312024 Salaries Employer National Insurance Employer Contributions to Pension Scheme £106,822 £14,705 £107,684 £7,454 £9,182 £9.104 Totsl £130,709 £124,242 Average headcount in both years stands at 6. No employee received emoluments of more than £60,000. 3. Trustee Expenses There were no direct payments to trustees. One trustee reiVed £34 as reimbursement of Companies House fee payment made using their personal credit card. 4. Outstanding contracts The charity has one outstanding contract relating to the office lease which expired in July 2024. The contract has been renewed but is pending the legal completion and signature which is expected by mid 2025. The rent costs have been accrued for. 5. Company Details The company is incorporated in England and Wales. It is a private charitable company limited by guarantee. The registered office address is: Bracknell Open Learning Centre Rectory Lane, Bracknell, Berkshire, RG12 7GR 11
- Restricted Funds Unrestricted funds are available for use at the discretion of the trustees to further the general objectives of the charity whereas restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal. Designated funds are unrestricted funds earmarked for particular purposes. There were no restricted funds during the financial year.
- Reserves Policy The reserves policy is reviewed on an annual basis.
- Tangible Fixed Assets Fixtures and Fittings Cost at 11412024 Additions 2,250 3,309 -952 Disposals Cost at 311312025 Depreciation at 11412024 Charge for the year 1,139 694 1,833 ~952 Disposals Net Book Value at 11412024 at 311312025 1,112 1,478
- Current Liabilities Office Rent 11712024 to 311312025 Travel Expenses March Accounts FY2024125 Examination IT Support Project Expenses Training Org Marketing £6,750 £127 £690 £40 £480 £150 £118 Totsl 12