Company registration number.. 09476111 Charity registrati numbgr.. 1161247 Home-start Newcastle Borough IA company limited by 9uèrantèèl Annual ReF4)rt and Finandal Slalements for Ye8r Ended 31 Morch 2021 Da Denson ACMA VAST The Dudson Centre Hope Street Stoke on Trent ST51DD
Home-start Newcastle Borough Contents Reference and Administrativè D8tails Tru$lges' Report 2107 Indep8ndènt Examinevs R¢p)rt Statement ol Financial ActltS 91010 Balanco Sheet 11 Nol6s to tho Financiol Statements 12to23
Home-start Newcastle Borough Refernnce and Adminlstratlve Detalls Chalr Carole Dawn Johnson Tru8t••s Dilp Beord argaret Colky Amanda Oonakd Neil Oudley ark Hammersley Carole Dawn John80n TIrthY Wol Sarah McDowell Iresigned 3 June 2020) David Williamson {appointed 19 January 20211 Jylig WoThall Schgmo Managor (until 4 Seplgrnbfrr 20201 Wfjnty Hocking Scheme Manager (from 7 Seplemb8r 20201 S•nlor Managoment Toam PrlncSpal Offlce Ci)merstone High Street Knutton NO8$t-ndOr-LnQ Staffordshire ST5 6BX The charity is incorporaj kn England. C¢)mpany R¢glstratl¢n Numb•r 09476111 Charlty R•gl$tratlon Number 1161247 IndoPond•nt Examln•r Daryl Don¥on ACMA VAST The DL#l8on C8ntre Hope Streel Sioke on Trent ST5 1DD Bankers CAF 25 Kings Hill Avenue Kirrfjs Hill Wesl MalliThJ Kent ME19 4JQ Pag9 1
Home-start Newcastle Borough Trustees. Report (incorporating Directors. Report) The trustees, who are dire¢lors for the puipos&s of company law. present the annual report logelher with the financial slal8ments ol the charrtable company for the year ended 31 March 2021. ObJecllv¢$ and a¢tlvltles ObJ•cts and alms The thantsble objects of the charity are.. al To safeguard, protod and preserve the good health. both mental and physical of chlldren and parents of children bl To prevent cruelty lo or maltrealmènl of thildrgn cl To relieve sickness. povety an¢J need amongst chiklren and parents of childrgn dl To promote the education of the public in better standards of chikl care. prinapally but nol exclusively within thg area of NewcasJe BoUgh and rts environs. The aims of the Char¢ty arg lo provide support for local families and to give these families th9 mgan8 lo cope with Ihe diffi¢ullle$ Ihey are experiencing. We aim to build belter lives for both the child or children of Ihg family and their parents by improwng th8ir ¢TrJence, health. mental wellbelng and to improve 8nd encourage betl8r lamily relationships. The Iruslees ol Home-slart Newcastle 8oTough oversee the govgman¢% of tho schem& which WDrk8 within the local Community aiming to help pantS build bgtt8r ITves lor th84r children by holping thèm to tackle issues that th8y face such as loneliness and isoLqli¢)n, eopir¥J multipl8 children, difficult child behaviour and ill health. disabilty or special needs. Ch•rftable AetlvlUe$ undort•lfen forpubll¢ ben•flt Home-start Newcastl8 Borough provhlgs pracb'cal and 8motional 3UPPOrt for f8milie$ In Ihglr own homes and in the community. Our support tsilored to th8 individual needs ol our families, who may be experien¢ing diffieultios and chalJero¢s induding PO emollonal wellbeing of family members, child deveknpmenl and leaming needs. isolatson and financial worri0$. The earfiesl years make the biggest Impact and we work to make SU those ar9 count. At Home-StOrt Newca$tlo Borough wè achieve Ihls through the delivery of ¥ variety of serv$ to local familie$. Tlgr 2 family support We are the current provider of Stoffordshire County Counal's Ti&r 2 famity SYPFJ1 seNO for Newcastb Borough whith includes thr90 main seryices: 11 R8ferral based support Our staff leam of pro19ssKJnal Famity Supw)rt Workers provide earfy hglp support for families. A dedicated key worker works with Ihe whole family lo addres8 issues and thallenges they idgnlrfy as areas of family life Ihat thèy wish to tmprove. 21 Proacb've homg-visits We visit young families live within the (k30% lower super output 8re8s of Newcaslle Borough. The purpose of ihese visits is to provide infomialion. advice and guidance on local priority issues such as obesity and oral health, to Inc8$e awareness of kal services available to f8milies and help them lo access these and to offer furthgr support S)uld the family wish. 31 Bookstart comer This is a national programme despJned to encourage famil$ lo develop a love for Lx)oks, stodes and rhyrnes. Wo offer one lo one and group sessions to build pan1'S confidence in story telling and support children's early learning and develiwment. Page 2
Home4tart Newcastle Borough Trustees, Report (Incorporating Directors. Roport) School Ready Project- lfvnded by Children In Naadl Many children and young [PIe in Newcastle Borough face economic deprivation and poverty. There is a link beh¥oen poverty 8nd edu¢ab'onal attainment 83 parents do not have the finan¢&s and resou¥c8s to promote iheir children's wder physical an¢J soThal development. Our volunteer led 'School Ready. projert funded by Children In Need locused on improving the school readiness, physical development 8nd soual development ol children across the borough. After an initial assessment of the families, neajs worked though by Ihe volunteer coordinator our trained volunteers offer families weekly support for 1 hour vio leleplwies cells. video 11$ or a walk and talk session lo work through the agreed outcome plan. The SUPPOrt given lo each family wularty rèwewed until the oulcome5 have b6en mèt and there is a posity'va change for th& children and parents in the IM¥eOk1. An averagg tlme of $upport for families 18 6 months. The INslees conflm) that they have complied with the requirements of section 17 of the Charme$ Act 2011 to have due regard to Ihe publk benefrt guidance published by tr Charity Commission for En9land and Wale8. Us• ol volunl••Y¥ Our vc4unt8orfng OPPOrtuniti88 and roles are dgsvJned lo improve wellbeing and raduce Soclal isolation of Ihosg chc<Jsing lo work us whilst buildir¥J our community acliwly. We provKle fantaslic training, and support and many opp)rtunilies for pèople to volunteer to improve their employabilily, skllls arKI support their I1 mmunIty. A¢hl•v•mont$ and p•rlominc• School Ready Project Ilunded by Chlk1ren in Nfjedl The CovKk19 pandemi¢ presented unique chaIng8S in 202¢N2021. Home vislllng had to c6858 from 20 Mar¢h 2020 due lo the k)ckdown restrictions set by the govemmfrnl to ensure we were keeplng our Community safe. As we wgro unable lo visit families, home5 and carry out th8 school readiness programmé face lo fac•. as in pr•viou$ years. we had to chang8 tha way we work with our families. We introduced our new telephone bofrndirvJ service Time4you, sel up specifi¢8lly in responsg lo the Covi(J-19 pandemic and Iralned 18 volunteers to beme telephone befrienders lo ensure continued support for children arKI paronls wlK remained vulnarable and requirgd support. Support has been offered to families from a distance wa lelephone ar wdeo calls, with walk and ialk visits being introduced as restrictnS eased towards the latter months of iha year. Support for schotsl rfjadine58 has been focusad on supporting the parents themselves to support th8 Children al home, rather than working diTrctly with the thildren. Since tha start of the pantlemic in 2021-2022 we SLtpported 25 lamilie8 and 42 ¢hildren via tglephon& befrlending. 4 families chose not to accept telgphone befri8ndiNJ as a moans of support bul our volunieer coordinator was able to prowde informaiion. advice and guidance whan required. Oe3Plte bgiry unabkg lo delivor the school readine88 servica directty lo chiklren. the graphs below show the way8 we have supported chibjren during thg year. 'Many of these children have onty recenlly begn m8tched to their volunteer or are awaitlw their review to establish progress made. Page 3
Home-start Newcastle Borough Trustees. Report (incorporating Directors. Report) Improved sc01 Readiness.. How children supported by our School Readiness project progressed it) 2021 2021 20 Mède Si&t)Ilicaiii progress Sldrti.d to Not yeT Èxperienced PTORfeSS" experience progress Improved Physical Oovolopii)ent.. How childien supported by our School Readiness project progrpssed In 2020-2021 20 ?) 15 io Made signsficant proxrcss Slarled to cxpor4cn¢c progress 1401 yel cxporiencc,d proEress Improved Physical Oevelopmènt.. How children supported by our School Readiness project progressed in 2020.2021 20 15 io Made signifiiant progres5 S13fied to Èiience progress Not yet eyppripnced progre55 Page 4
Home-start Newcastle Borough Trustees, Report (Incorporating Directors, Report) Staffordshire County Council Tier 2 Family Support Service As the commissioned provider of Staffordshir8 cnty Councils Tier 2 Family Support Sorvice, an accredited provider of the 8uildrng Resi1nt Families and Communities IBRFCI program, wg have worked with 104 families. provitliNJ e8rfy interventson and Suppon9 them to overcome obstacles and providg solid foundations lor family lrfe. During the year 98 familie$ made slgnlficant progrèss building the skills, confidènce and resilience to ablo to able to move on from recoiving Oui SUPPOrt. We include below som8 of the feedback we received from tsmilies we have supportod.. 'Th8nk )U lor helping me through such a hard time in my life. Y¢YJ'Ve tlped m* so much I cannot thank you enough. l am now the person l am meant to bg.. .1 would recommend il to anyo, and I would say they ar8 amazing and preach about th8 servSco. Thank you, Kerri. It has been amazing, and l am so graleful. Foel like I have another parent and somebody wkIng side by side with me supportlng me and been on my 8ido.' "I now feel morg confident about g)ing Inlo oducalK)n again and about my fulufe 8ft8r loslng my lob wh8n pregnant." 'It helped by reassurtng me thot I wasn't alom or faulng." Covid-19 Survnial Pack Dèlivery We were ¢Jelighled lo work along8ide Stgffordshire County C¢JJn¢il in th8ir gndeavours to offei support lo families in Ihe la¢9 of the pandemic. We deliv9rgd 189 Covid-19 Survival packs on their beha which included educats'onal and developmental activitses for children along with informotion for parents lo families in Newcastle Borough. B¢)gkStart We delivered th8 Bookstart programm& to 23 lamilio8. Our Added Value We pride oursglv88 on the holistic 8ppro8th we take lo the famlly support s¢Ce that we delfver and our partnership work 8n8blè$ us access services thal olhèr organisatK)ns. agencies and indivlduals excel in for tho benefit of Ihe families thal we work wiu). During 2021 we worg able to a$S 8UPPOrt from organisations including Glasspool, AIKe Charity. Star Bikers. John Lews & Partners. Foodbank, Aspirg 8nd the generosity of private indivKJu81s to bring that extro ng9(led help to our families which this year induded funds for household whi¢9 gwds, a bedroom revamp, bodding and safely equlpment. Chdstm89 gilts. Easter eggs. play equipment & actTvity pack5, foodbank vouchers. clothes and Bee Acti¥0 sports SeS8ions. Structurg. governancè and man•gem•nt Narn ofgov•mlng documnt The charity is a company limited by guarant and registered tharTty. It is oporat8d undèr th8 rules of ils memorandLtm and articles of association dated 6th March 2015. It ha3 no share capital and the liability of each member in the event of winding-up is limtted to £1. P5
Home-start Newcastle Borough Trustees. Report (incorporatlng Directors. Report) Re¢ruitin8nt and appolntment of trustees Trustaas are recruited through a variety of advertising th8nnels. induding personal rocommendations from currènl trustees, advertising, display stands promots.ng the scheme's work in public place5 and disseminating infornation in local institulw)ns such as local univernity staff websites. Expresslons of interest are followed up by Ihe Chair of Ihe schame. Interested indrviduals aro invil8d as guests lo observ8 the Management Committee meetings and subject to a successful meeting with thg Chair and agreement that they wish to be nominaled for 8 position on the trustee board ar9 invited lo complete a fom)al applicalKJn. provide reTorenc8s. urar90 a D8S enhanced18vel check and sign up the scheme's code of conduct. Wrth refergnce to the Memorandum and Artide8 of AS¥10.0n a third ol the Cornmitteg 1$ required lo 818nd down al the Annual General Meets'ng and if thèy wish to cx)ntinu8 in their role as a tru$lge and a director ol the organbgation, they can be rewelected by the Commlttee. Rolatlon8hlps wlth rnlat•d p•rtl•• Hom¢•8tart UK Home-slart Newc8slle Borough is a local. independent ¢harity operating wilhin the ethos, guidance and policies ol the Home-slart UK as part as Part of ifs intemational netsvort( of s¢heme$. Staffordshlre County Councll As the commissionett providei of Staffordshire County Council's T*r 2 Family Support provlsion for the Ngwcaslle-undgr-Lymo distrKI are contractually compliant with thg roquir8menls ol Staffordshire County Council and work dosely wilh partntr agencw to effact a mulli4g8ncy approach lo family support 8ervKes. Flnanclal revlow The rosults for Ihe year are sel ¢)Ut in Ihe St8tement of Finarrial Aetiwlios. Page 6
Hom8-Start Newcastle Borough Trustees. Report (Incorporating Directors. Report) Pollcy on reserves Having considered the risks, adiwty and o)mmitments of the organisation, the trust have 8Ot a resérves policy which requires.. 11 Reserves are maintained al a level whh ensur8s that Home-St8rt's core activity could continue during 8 period of unforeseen difficulty 21 A proportion of resetves are maintained in a readily realisable fo The calculation of the requlred level of reserves Is an intsgfal part of th6 8theme'8 planning. budget and forecast cycle and take5 into account.. 11 Risks associated th each stream of income and exp8nditure being different from Ihat budgatod 21 Planned 8clivity level 31 Organisalion's commitments This lgvel of resgryes of b&eart 3 and 6 months running costs gquatos to approximg18ly £60.000 to £12Cs,000. The levél ol unrestn'cled free r&8erves lexduding fixed as$elsl at 31 March 2021 18 £139,46812020.' £143,482). Whi151 this ig In exce38 of the scheme's reserves policy, lo relaln 8 level of r88orves of be8&n 3 and 6 months runnin9 costs, tho $¢h&mo conlinuos to lace a degree of financial uncertainty operating within a payment by results mojel in delivering the Staffordshire County Council's Family Support provision. Subsequently the trusiees appfove the inewased level of free reseNes 88 al 31 Marth 2021 to provide a level of secunty for the Scheme entering another year operating within this pawnont modol ar of course, ihe unc*nalnty that arises around the current COVID-19 pandomlc. In Èddition the tru$tèe$ hav6 de$tgnated £65.000 of unrestricted reserves to cover any futyre co8t¥ of a 8cherne closure. Sm811 componles provlslon st•t¢m¢nt This report has bggn prepargd in aco)rdanc• with tha small compan168 rnglmè under the Companles Act 2006. Th8 annual report WBS 8pprov8d by Iho trustses of tha charity on behalf by.. n¢J signgd on ils Carole Dawn Johnson Chairman and Trustee Page 7
Home-start Newcastle Borough Independent Examinor's Report to the trustees of Hom8-Start Newcastle Borough I report to the charity tnjstees my examination of thè accounts of th8 charity for th8 year anded 31 March 2021 which are set OLrt on pages 9 to 23. R•$p•ctlve rnsponslbllltl•s of trustvs and •xaminer As the charity'8 trustees of Hom&Start Newcasde Borough land also its directors for the purp088s of company law} you are r9sponsible for the preparation of Ihe 8nts in aLrdanCe with tho requirements ol the Companies Act 20061.the 2006 Acl'l. HAvlng saUsfied myself that the accounts of Homfrstart Ngwcaslle Borough are not r8qulred to be auditad under Part 16 01 the 2006 Act and are elig¢bl8 for indendent examination, I roport in respect of my &xaMin8lion ol your chanly's accounts as carri8d out under section 145 of the Charities Act 2011 1.the 2011 Act'l. In carrying out my examinatson I have followed the DIreCtn5 given by th8 Charity Commisslon under section 145(5Kbl of ihe 2011 Act. Ind•p•nd•nt oxamln•rfs statomont Since Homewstart Newc85Ue Borough's gross income exceeded £250.000 your ex8miner must b8 membar of a body lisl&d in sedion 145 of the 2011 Act. I confirm that l am qualified lo undertake the examination b8cause l am a member ol CIMA, which ig one of tho Iisied bodies. I have completed my examination. I confim) that no mattors have come to my attention In connection wrth the examination gwi me cause to believe.. 1. accountin9 records were not kept In respect of Home-St8rt N8wcastlg Borough 8s r8quir8d by section 386 of the 2006 Act. or 2. the accounls do not accord wth those record8'. or 3. the accounts do r¥)t compty with the accountsng requirements of $8ction 396 of tho 2006 Act othgr than any requlrgment that the a¢nIS give a 'true and falr wew. which 1$ not a matter considergd as part of an independenl examination- or 4. tha accounts have not been propafed in ¥CrdanCe wilti the methods and principltrs of the Stalemgnt of Recornmandgd Praciicè lor accounting and reporting by charities lapplicable to charities proparing their accounts in accordance th tho Financial Roporting Standard applICab in Ihfj UK and Republic of Ir818nd IFRS 10211. I have no concems and have come across no other matters in conneclion with the examination lo which attanlion should b8 drawn In this rnport in order lo enable a proper understanding of the a¢coun15 lo be reached. Daryl Denson ACMA VAST The Dudson Centre Hope Street Stokg on Trent ST5 1DD Data.. 1511212021 Page 8
Home4tart Newrastle Borough Statement of Financlal Activities for the Year Ended 31 March 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestrlcted funds Restrleted funds Total 2021 14ot• Incom• and Endo*rynonts from: Donallons and le9acias Charitab16 activities Other trading a¢livilies Investment Sncome 1,273 245.479 1.531 35 21,488 22,761 245,479 1,531 35 Total income 248,318 21.488 289.806 Expenditure on: Charitable aclivths 249.819 22.314 272.133 Toial expenditure 249.819 22,314 272.133 Nel expenditure Transl8rs between funds 11,5011 1,001 18261 1.001 12.3271 Nel movement in funds {500) 11.827} 12.3271 R0ne111a1lOn of fund$ Total funds broughl forward Total funds carried foMard 211.462 213,289 15 210,962 210,962 The notes on pages 12 10 23 fom an integral part of these financtal staternents. Page 9
Home4tsrt Newcastle Borough stalement of Financial ktivities for the Year Ended 31 March 2021 (Includlng Income and Expenditure Account and Statement of Total Recognlsed Gains and Losses) Unregtricted funds R•strf¢tsd funds Total 2020 Noto Incom• and Endowm•nts from: Donations an(1 legach8s Charitable 8Ctivilies Other trading aclivit Invgslmenl income 3.600 242,787 277 71 28.189 31.789 242.787 277 71 Total incom8 246.735 28,189 274,924 Exp•ndltur• on: Charilable activities 230.856 27,856 258,712 Total expenditure 230,856 27,856 258,712 Net income 15,879 16,212 Nel movémèni in funds 15,879 16,212 R•conc511atlon of fund• Totsl lunds broughi forward Totsl lund8 ¢airied lorward 19S,583 1,494 197,077 15 1,827 213.289 All of tho charlty's activitiès deriv• from contynuing oporations during the atth8 tsyo periods. Th8 noles on pages 12 to 23 form an integral part of these fin8nci81818tements. Page 10
Home-start Newcastle Borough (Registration number: 09476111} Balance Sheet as at 31 March 2021 2021 2020 Noto Fixed assèts Tangible 88sots 11 6.494 2,980 Current assèts Debtors Cash al bank and In hand 12 6.119 210,811 68,075 151,434 216,930 219,509 Credllors: Amounts falling due within on• y•ar N•t curr•nt a•••t* 13 12,462 9,200 204.468 210,309 210,962 213,289 Fund$ ofih• charfty: Ro8trSctsd Ineomt lund• Restricted lund8 15 1,827 Unr•slrlctgd In¢ome fvnds Unrestncled funds 210,962 211,462 Total fund4 15 210.962 213.289 For the financial yaar gndln9 31 March 2021 the charity was entiU8d io ex8mplion from audil under sedion 477 of the Companies Act 2006 relating to small companios. Dlroctors, responsibilitie5'. The m8mbers have not required the charity to oblain an audst of ils a(xounts lor the year in question in accordance with section 476.. and The directors acknowledge their responsibilities for complwr4J with thg rgqulrgmonts of the Act with respect to awjunting records and tho preparation of 8ccounl5. These accounts have been propar8d in acrdance the provisions applicable lo compani83 sublgct to the small companies regime. The noal st81ements on pages 9 to 23 were approved by the trusle8s. and authorised for is8u8 on and signed on their behall by. arole Dawn Johnson Chairman and Trustee Tho notes on pages 12 lo 23 fomi an Ingra1 pan of th8se financial statements. Page11
Home4tart Newcastle Borough Notes to tho Financial Statements for the Yoar Ended 31 March 2021 1 Charity status The charity is limited by guarantee. incorporated in En918nd. and consequently does not have share capitsl. Each of the trustees is liable lo contribute an amount not exceeding £1 towards the asseis of tho charity in the gvent of Ilqutsyatn. 2 A¢¢ounting pollc5•s Summary of slgnlfirAnt accountSng pollcl•$ and k•y accountlng •$tlmat•¥ The principal accounting polio8s applied in the preparation of these financial statéments ar6 set out below. Th6S6 polici8$ havg boon consislenvy apoied to all the years presgnled. unless othe138 staled. Statem•nt of compllan¢• The financial slalements havo b8en preparod in acwrdance wih Accounlir¥J and ReportiTh) by Charities.. Statement of Recommended Practice applicab lo charities preparing their accounts in accordance with thè Financial Reporting Stsndard applicable in thg UK and Republic ol Ireland IFRS 1021 (effective 1 January 20191- (Charities SORP IFRS 10211. the Financial Reporting Standard applicable in the UK and Republ of Ireland IFRS 1021. They olso comply with the Companies Act 2006 and Charit$ Act 2011. Basis of prgparation Home-start New¢aslle Borough mogtg the dofin1tn of a public benefft entity under FRS 102. A$¥el8 and liabilitias are inrtially recognised at historical cost or trans8¢tion value unlèss othorwi8e stated in the relevant 8ccounling notes. Golng eon¢•m Th¢ ffnan¢Sal statements have been prèpared on a goiry concem bas18. The Iruslees a8se$s whether tho use of g)ing concem is appropriate i.e. whether there are any malerial uncgrtainlies related to events or conditions that may ¢asl significant doubt on tho ability of the charity to continue as a g(yng con¢em. The trustees rnake this assessment in respect of a period of ong year Irom the dale of approval of the finan¢lal stslements. Extmptlon from pr•parlng a flow $tatom•nt The charily opted to adopl BUltifi 1 published on 2 Fabnjary 2016 and has therefore not included 8 cash flow staternent in these financial slalomonts. Income and •ndowMonts All income is regnIsed once tt)e charity has entiuement lo the ino)me, it 1$ probable that the income 11 be received and the amount of the income receivable can be measured reliably. Page 12
Home-start Newcastle Borough Notes to the Financial Statements for the Year Ended 31 March 2021 Donatlons •nd lega¢les Donations are recognised whon the charity has been notified in wrib.ng of both the amount and settlement d8te. In the evenl that a don8b.on is subject lo conditions that require a level of performance by Ihg d)arity before the charity is enb"IW to the funds, the income is deferred and not recognised until either those conditn$ are fully mel. or the lulfilment of those conditsons is whol thin the control ol the charity and Fi is probable that these nditionS will be fulfill8d in the reporting period. Grants re¢elvablo Gronts are ognISed en the charty has an ènliijemont to the funds and any conditions linked to tho grants have been met. pertomanc8 conditions are attached lo the granl and are y&1 to be met, the income Is renised as a liobillty and included on the balance sheet as dèferred income to be released. Exp•ndltur• AII &xpgndilure 18 recognised once ther8 is 8 lagal or conslruclivg obligation to that expenditure. rt 18 probable $elllemenl is required and the amount can be mea$ure¢J lIaOty. Al costs are allocated lo the applicable exp8nditure heading Ihal aggregato similar cosis lo Ih81 catewry. Where costs cannol be directly attributed Io p8rticuLqr h88din9s they have been allocated on 8 basis consislenl wrth the use of i&sour¢es. with central staff cosis allocated on the basis of lime spenl. and d8pr8tsalv)n ¢h¥rges albcaled on the ol the assgt's uso. Other support costs 4re 811ocoted bose(l on the spread of staff costs. Charit•bl• aetlvitles Charitab19 expendilurè compris8$ Iho8e $ts Incurr&Y by the charty in Ihe deltvery of its activitias and servicgs for 118 beneficiaries. It indude8 both costs that ¢an bè alkxgt¢d directly to 8uch actlvillas and those costs of an indiract rtaiufg nocossary lo supkx)rt them. Gov•rn•n¢• ¢osts These include the costs atlribulable to the ¢haritys complranc• with constitution81 8nd 8¢81utory requirements, induding 8udil. strategic management and truslees's meetings and rgimbursed expenses. Tanglble fix8d asséts Individual fixed ass81s costing £3) or more am initialty recorded at cost. less any sub$equenl accumulated d8preciation and 8ubsequent a¢cyJmulated impaim)enl1085eg. Dopr•clatlon and amortlsatlon Depreciation is provided on tangible fix¢d ass¢ts SO 8s to write off the cost or valuation, less any estimatèd residual value, over thoir expecled usaful anOmIC life as follows.. Assot cla Office and Computer Equipment DepreclatSon method and rate Straight line method over four years. Page 13
HoMetart Newcastle Borough Notss to the Financial Statements for the Year Ended 31 March 2021 Trad• debtors Trade debtors are amoLtnts due 1M customers for m8rchandisa sokl or s&Thirs perfom18d in tho ordinary course of business. Trade debtors are regnISed inilialty at the transaction price. They are subs6quenlly measured al amortised cost Jsing the ¢fleclive interest meth¢xl, less provision for impalmenl. A provlsion for th8 impairment of tradé dgblors is estsblish8(J when is obJ8cliva evidence that the charity will not be able to collect 011 amounts due accor(ling lo the original terms of the re¢eivable$. Trad• crndltorn Trade creditor5 are obligations to pay for wod$ services that have bggn acquired in the ordinary course ol business from suppliers. Account$ payable are dasSIf as ¢urrenl li8bilities rf the charity does not h8ve an unCondrt)nal right. at the ond of the reporting period, to defer settlement of the credilor for al 18asl months after the report¢ng dats. 11 th8re is an unconditional right to defer settlement for al least 1ve months after Ihe reports.ng date, they are presented as non<urTenl liabilities. Trade credilors are regnised inttialty 81 the transactW price and 8ubsequenUy measured al amortis¢d co¥t usiro tho effgclive inlgresl method. Fund 8tructur• Unrestricted income lund$ are general fiJrKls that are availablo for Ltse 81 th6 Irustèas's dlscralion in lurtherance ol the objectives ol the charity. DesS9nated funds are unreslricled fvn¢Js 8et as lor specafic purposes al the discreilon of the Irusleey. Restrtcted Income fvnd$ are Ihosg donated for use In o paruL91 orea or for spac1¢ purF)O¥Q$, the US8 ol which is restricted to that aroa or purpose. P¢n¥5ong and othor post rntlromont oblSgatSons The charity operates a defined contribution pensM)n schem8 whlch is 8 Pon$lon p18n under which fixed contributions are paid into a pension fund and the charity has no18gal or CA)nstructive obligation to pay further ¢onlribulion$ even rf the fund doas not hold SLrffirient asset$ lo pay all employ088 the benefits relab'ng to employee serw¢a in the current and prior penods. Contributions to defined n"buIl0n plans are recc4Jnised in the SLgtemenl of Financial Aclivities when thay are dutr. If contribution payiwbents exceed the )ntrIbutIon due for servic8. th8 oxcess is rgcogni$gd a8 a proyMent. P8ge 14
HOMelart Newcastle Borough Notes to the Financial Statements for the Year Ended 31 March 2021 3 Income from donatlons and1è9acies Unrè$tricted funds Gèneral Restrlcted funds Total 2021 Donations and legac. Donations from eompanle8. trusts and simiLgr praceeds Oonalions from Indrviduals Grants, includlng capii¥l grants.. Grants from olhor chariti85 1,273 1,273 400 21.088 21,488 21,088 22,761 1,273 Unrestrl¢t•d fund$ G•n•ral R•strictod fund• Total 2020 Donations and legacios.. Donations from companies. irusts 8nd similar proceeds Giants. including capltal grants: Grants from other charitiès 2,500 1,1 28,189 29,289 31,789 28.189 4 In¢om• frorn charltable aetlvttl•s UTrrestrl¢tsd funds G•n•r*l Total 2021 Support lor families, chrfdren and 5Ung Fwple 245.479 245.479 Unrèstricted funds General Total 2020 Support forfamlli98, children and young poop 242.787 242.787 Page 15
Home-start Newcastle Borough Notes to the Financial Statements for the Year Ended 31 March 2021 S In¢om• from Othor trading activiti•s Unrestricted funds G•n•ral Total 2021 Local fundraising and $lre81 collection income 1,531 1,531 1,531 1.531 Unrostrlctod fundi Goneral Total 2020 Local fundraSsing and street c01thn irwn 277 277 277 277 6 Inv••tm•nt Incorn• Unrostrlctsd funds G•n•ral Total 2021 Interest receivable and similar income; Interg$1 ro¢9ivabl8 on bank dep)sits 35 35 35 35 Unre$trict•d funds G¢neral Total 2020 Inlergst rgcgivable and similar income- Interest recoivable on bank dèpjsits 71 71 71 71 Pwje 16
Home-start Newcastle Borough Notes to the Flnanclal Statements for the Year Ended 31 March 2021 7 Expendltur? on charitabl• acllvlllos Unrestricted lunds G•noral R•strlct•d fund$ Total 2021 One-lOne Support lor Families 250.200 21.933 272.133 Unrtstrlcted furtds Genéral R•$trictod funds Total 2020 One-ttFOne Support for Famili 230.856 27,856 258,712 Aclivlty und•rtak•n dlrtrctly 2021 2020 Gross Salary Costs Tgmporary Stsff and ReClIment Costs Promotion and Advertisir¥J Farnily ActNty Costs Rent off8 and General Expenses Training for Staff and Volunteers Consultancy and Affiliglon Fee8 Stsff and Volunteer Expenses Olhgr Expenses Dèpreciation Charge 229.637 229.637 686 217 5.054 9.360 16.682 713 5.140 1.113 208 2.473 208,925 5,261 1,718 1,442 9.380 15,732 1,259 4.517 8,567 396 731 217 5,054 9,360 16,682 713 5,140 1.113 208 2,473 271.283 271.283 2S7.908 In addition lo tho expenditure analy5ed abjve. there are also governan costs of £85012020- £8041 which relate dlroctly lo ¢harrt8ble 8Ctivrties. Seo note 8 for further det8il8. Page 17
Homotart Newcastle Borough Notes to the Ftnancial Statements for the Year Ended 31 March 2021 8 Analysis of gov¢mane• and support Costs Gov•rnan¢è Costs UnrestrScted funds Genoral Total 2021 Independent examlnor fees Examination of the finanryal statemènts 850 850 850 850 Unr•>trlcted fvnds Gengral Total 2020 Independent examiner fees Examination of the financ4al 8tstem9nl8 804 804 804 804 g Tru$t••8 r•munerntlon •nd •xp•nM• No trustees, nor any persons connected wilh them. have recoivgd any remuneration from the charfty during the year. No trustees have racebved any rnimbur8etl exp8n$68 or any other benèfits from Ihe charity during th8 year. Page 18
Home-start Newcastle Borough Notes to the Financial Statements for the Year Ended 31 March 2021 10 Stall costs The aggr89ate payroll cts were as folbws." 2021 2020 Staff ¢08ts during the yoar w•r•: Wages and Salaries Social secajrity costs Pension costs 204,237 10,427 14,972 185,672 9,420 13,833 229,636 208.925 The monthly average number of persons (indu¢Ying Senior management toaml employed by the tharity during the y88r wa8 as follows.. 2021 No 2020 No Scheme Manager Offlce Co-ordinator Family Support Sèrvic8 Cwrdinator Volunteer Co-ordinator Family Support Worker 14 No employee received 6moluments of more than £60.000 durirKJ the year. The total employae b8ngfils ol Ihe key management personnel of Ihg charity ware £33,984 12020 £19,339). During the year gnded 31 M8rGh 2020 the charity was withoul a Schgme M8n8ger between Augusl 2019 and January 2020 and consequently, tot81 emplo bonefts for key management personel are lower for th8 pr9VU8 ygar. Ptye 19
Home-start Newcastle Borough Notes to the Flnanclal Statements for the Year Ended 31 March 2021 11 Tangibl• flx•d ass•ts Computor equipmènt Totsl Cost At 1 April 2020 Additions 5,987 7,645 5,987 7.645 Al 31 March 2021 13.632 13,632 D•pr•cSatlon Al 1 April 2020 Charge for the year Al 31 March 2021 4.665 2,473 4,665 7,138 7,138 N•1 book valu• Al 31 March 2021 6.494 6.494 Al 31 March 2020 1.322 12 D•btorn 2021 2020 Trade deblorg Prepaymenly 67.896 179 6.119 8,119 68.075 13 Cr•dltors: amounts lalllng du• within on• *r 2021 2020 Trade creditors Other taxation and $ocaal securlty Other creditors Accruals 7,293 2.492 1,827 850 827 3.525 2,104 2,744 12,462 9,200 Page 20
Home-start Newcastle Borough Notes to the Financial Statements for the Year Ended 31 March 2021 14 P•n$lon and oth•r s¢h•mes Doflnod ¢ontrlbutlon p•n$ion $chemo The charity operatgs a defined contribullon penslon scheme. The pensK)n Cost ch8rg8 lor the year represents conth'butions payable by the charity to tha schem6 ond amounigd to £14,972 12020 - £13,833). Penslon costs 8re apportioned bett¥eon unrestrted and restrictsd furth depending upon which Pfoject th9 gmpbyee works on. 15 Funds Balanca at 1 Aprfl 2020 Balanc• al 31 Mar¢h 2021 Incomlng r•#ourc• R•sourc•• gxpgndgd Tr•n•f•r• Unr•strlctsd G•ner•l General fu 146,462 248.318 {249.8191 145.962 D•slgna¢•d Scheme Closure 65,000 Total unr•strl¢t•d 211,462 248,318 249,819 1,001 210,962 R•$trlctod The Community Foundation for Staffordshire 88C Children in N88d Henry Smith Other 3.299 17.789 13.2991 118.6151 826 1,001 {1,0011 4¢)) Total rnstrlcted 1,827 22,314 1,001 Total funds 213,289 269,806 272,133 210,962 Page 21
Home4tsrt Newcastle Borough Notes to the Financial Ststements for the Year Ended 31 March 2021 Balance at 1 April 2019 Balane¢ at 31 March 2020 Incoming r•$ourcos Resourc•$ expgndod Trnn$fers Unrestrict•d funds G•nernl General fund 195.583 246.735 230.856) 165,000) 146,462 D•slgnated Scherng Closure 65.000 65,000 Total unr•gtrl¢tsd funds 195,583 246.735 230,856 211,462 R••trlrt•d BBC Children in Need Honry Smith Other 676 695 123 17.789 10.400 117.639) 110.0941 123 826 1.001 Total r•$trlct•d funds 1,494 28.189 27.856 1,827 Total fund• 197.077 274.924 258 712 213.289 Tho specific purpos for whith the funds aro lo bo applied ore os follows.. BBC Chiklrgn in Need To fund our BKJ Hopes 819 Futures prohèct which is aimed al supporting children to bè 'sch¢Xl ready. through play and interaction opportunities. Trdined volunteers offer regular conslstonl support with slruclurgd, targeted activitses designèd to help build Confidence, prornoie dev8lopm6nt and loslér independencg. Childn experienung disadvantage wlll receive focul play and attention that is dèsign8d to re(Juco Ihe altainment gap beeen them and their more advanlaged p8ers. The Community Foundation for Staffordshire To fund new Smart phones ar)d d818 for the new Tlme4You Service. Hfjnry Smith To fund volunteers to providg one lo one support lo families in their own homes to help them develop strategies to manage their ts)usehold$ and ¢hildren. Volunteers help panIS lo access specialist support to help them manage thair menial health and well being. encourage parents ¢0 ¢8ke up voluntèèring opportunities arKI offer suppori in overcoming the challenges ol family life to ensure the best start in Irfa for Childrt. Other Small grants from 8uttle UK, Family Holiday AsSOCiation. Glasspool Charity Trust and donations from individuals lo fund holidays or specffic equipment or rtems for familie$ in need. Designated Fund- Scherne Closure The trustees have designated £65,0(X) of reserves in the event of the scherrE having to dose. Page 22
Home-start Newcastle Borough Notes to the Financial Statements for the Year Ended 31 March 2021 Transfers befvleen fijnds £1,001 was transferred from the Henry Smith Fund to unrestn.cted lund$ during the year. £620 wa5 not ¢orr8clly alloc8led 38 Testicled fund expenditure during the course of the project and thg final £381 was thg unspent balance ai the end of the project due to savings being paid on various items and which can transferred lor Le for the 9enaral purposes of thg charity. 16 Analys1$ of n•t as•ots twI? funds Total funds at 31 March 2021 Unrestrieted funds Genernl Designatsd Tangible fixed a88618 Current assets Current liabiliJes 6,494 151,930 12,462 6,494 216,930 12,462 65.000 Total nel assgts 145.962 65.000 210,962 Total funds at 31 March 2020 Unre8trlct•d funds G•nèrnl R¢$trl¢ted nd• Tangiblg fixed assets Current assets Current liabilitleg 2,980 219,509 9,200 152.122 8,640 6S,000 2,387 Tot81 nel assets 146,462 6S,000 1,827 213,289 17 Related party tran*actlon• There were no rolotgd paty transactions in the year. Pwje 23