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 Act￿lt￿S
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
TIr￿thY 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
NO￿8$￿t-￿ndOr-L￿nQ
Staffordshire
ST5 6BX
The charity is incorpora￿j kn England.
C¢)mpany R¢glstratl¢n Numb•r 09476111
Charlty R•gl$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 B￿oUgh 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 ¢￿Tr￿Jence, 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 pa￿ntS 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$.
Tlgr 2 family support
We are the current provider of Stoffordshire County Counal's Ti&r 2 famity SYPF*J1 seN￿O for
Newcastb Borough whith includes thr90 main seryices:
11 R8ferral based support
Our staff leam of pro19ssKJnal Famity Supw)rt Workers provide earfy hglp support for families. A
dedicated key worker works with Ihe whole family lo addres8 issues and thallenges they idgnlrfy as
areas of family life Ihat thèy wish to tmprove.
21 Proacb've homg-visits
We visit young families live within the (k30% lower super output 8re8s of Newcaslle Borough.
The purpose of ihese visits is to provide infomialion. advice and guidance on local priority issues such
as obesity and oral health, to Inc￿8$e awareness of k*al 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 pa￿n1'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￿¥e￿Ok1. 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 I￿1 ￿mmunIty.
A¢hl•v•mont$ and p•rlomi*nc•
School Ready Project Ilunded by Chlk1ren in Nfjedl
The CovKk19 pandemi¢ presented unique chaI￿ng8S 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 bofr*ndirvJ service Time4you, sel up specifi¢8lly in responsg lo the
Covi(J-19 pandemic and Iralned 18 volunteers to be￿me 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 restrict￿nS 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 sc￿01 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 c￿nty Councils Tier 2 Family Support Sorvice, an
accredited provider of the 8uildrng Resi1￿nt Families and Communities IBRFCI program, wg have
worked with 104 families. provitliNJ e8rfy interventson and Suppo￿n9 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 t￿lped 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 w￿kIng 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
Na￿rn 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.
P￿5

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. ur￿ar90 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 wh￿h 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
be￿8&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 8￿nts in aL￿rdanCe 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 inde￿ndent 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 DIreCt￿n5 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 ¥C￿rdanCe 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
R0￿ne111a1lOn 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 ac￿rdance 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 In￿gra1 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 Ilqutsyat￿n.
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 othe￿138
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 dofin1t￿n 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 $tatom•nt
The charily opted to adopl BUl￿tifi 1 published on 2 Fabnjary 2016 and has therefore not included 8
cash flow staternent in these financial slalomonts.
Income and •ndowMonts
All income is re￿gnIsed once tt)e charity has entiuement lo the ino)me, it 1$ 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 condit￿n$ 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 re￿nised 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

HoMe￿tart Newcastle Borough
Notss to the Financial Statements for the Year Ended 31 March 2021
Trad• debtors
Trade debtors are amoLtnts due 1￿M customers for m8rchandisa sokl or s&Thir*s perfom18d in tho
ordinary course of business.
Trade debtors are re￿gnISed 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 re￿gnised 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 paru￿L91 orea or for spac￿1¢ 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 pro￿yMent.
P8ge 14

HOMe￿lart 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 5￿Ung 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 c01th￿n 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-l￿One 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 ReC￿lIment Costs
Promotion and Advertisir¥J
Farnily ActNty Costs
Rent
off￿8 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

Homo￿tart 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 c￿ts 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 pr9V￿U8 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 $chemo
The charity operatgs a defined contribullon penslon scheme. The pensK)n Cost ch8rg8 lor the year
represents conth'butions payable by the charity to tha schem6 ond amounigd to £14,972 12020 -
£13,833).
Penslon costs 8re apportioned bett¥eon unrestr￿ted and restrictsd furth depending upon which
Pfoject th9 gmpbyee works on.
15 Funds
Balanca at
1 Aprfl
2020
Balanc• al
31 Mar¢h
2021
Incomlng
r•#ourc•
R•sourc••
gxpgndgd
Tr•n•f•r•
Unr•strlctsd
G•ner•l
General fu
146,462
248.318
{249.8191
145.962
D•slgna¢•d
Scheme Closure
65,000
Total unr•strl¢t•d
211,462
248,318
249,819
1,001
210,962
R•$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¢X*l 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. Child￿n experienung disadvantage wlll receive focu*l play and attention that is
dèsign8d to re(Juco Ihe altainment gap be￿een 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 pa￿nIS 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 Child￿rt.
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 L￿e 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