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← Home-Start Essex

2025-03-31-accounts

COMPANY REGISTRATION NUMBER : 10348139

HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE UNAUDITED FINANCIAL STATEMENTS 31 MARCH 2025

Charity Number : 1170940

Edmund Carr LLP

Chartered Accountants 146 New London Road

Chelmsford Essex CM2 0AW

HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

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CONTENTS PAGE
Trustees' annual report 1
Independent Examiner's report to the Trustees 12
Statement of financial activities 13
Balance sheet 14
Statement of cash flows 15
Notes to the financial statements 16
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HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

The Trustees, who are also Directors of the Charity for the purposes of the Companies Act 2006, present their report with the financial statements of the Charity for the year ended 31 March 2025. The Trustees/Directors have prepared the accounts in accordance with the Charities Act 2011, the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number 10348139 (England and Wales)

Registered Charity number 1170940

Registered office Home-Start Essex Maldon District Council Princes Road Maldon Essex CM9 5DL

Trustees

Bryan Burrough (Vice Chair & Treasurer) Anna Casbolt – resigned 15/11/24 Rebecca Dixon Deborah Fielding – appointed 16/05/25 Joanna Georgiades Lauren Josman David Neale – resigned 15/05/24 Neil Oakley Edwin Powell Helen Robinson Graham Robjohns (Chairman) Sarah St. Pierre – resigned 15/11/24 Dawn Taylor

Company Secretary Graham Robjohns

Chief Executive Officer Nicola O'Brien

Ambassadors

Rex Howling KC The Right Honourable Sir John Whittingdale OBE MP

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HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 MARCH 2025

Members Guarantee

The company is a registered charity and a company limited by guarantee with liability of each of the members being limited to £1.

Independent examiner

Alex Stone FCCA Edmund Carr LLP 146 New London Road Chelmsford Essex CM2 0AW

INTRODUCTION FROM THE CHAIR

It is a privilege to have taken on the role of Chair of Trustees for Home-Start Essex in November 2024 and to introduce this Annual Report for the year ending 31 March 2025.

I would first like to express heartfelt thanks to my predecessor, Sarah St Pierre. Sarah was initially a Trustee of Home-Start Maldon she then joined Home-Start Essex as a Trustee in 2017 when the charity was formed later stepping in as interim CEO before becoming Chair in December 2019. During her time as Chair, the charity has significantly grown the number of families and children we support and the organisation is well governed, strong and stable with an excellent team of people. We are deeply grateful for her dedication and delighted that she will continue her involvement with the charity as an Associate, offering ongoing support and insight.

At the heart of Home-Start Essex is our passionate team of staff and volunteers, who work tirelessly to deliver life-changing support to children and families navigating complex and often difficult circumstances. We believe in the power of a happy and secure childhood and the pivotal role parents play in shaping their children’s futures. Our vision is that every child in Essex has the best possible start in life and grows up in a family that is strong and resilient and able to access support as and when they need it.

As demand for our services continues to rise, so too does the complexity of the challenges families face. In response we strive to be more targeted and effective; we have grown both the number of families we support and the scope of our service offer, focusing on areas of greatest need, including wellbeing, SEND and behaviour support.

In October 2024 we met as a trustee, staff and volunteer team to set an annual action plan to help meet our Strategic Priorities that we set out for the period 2022 to 2025. These priorities are central to our mission:

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HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 MARCH 2025

Our volunteers are essential to the support we provide to families both in the home and in family groups. Whilst we are proud of our good volunteer retention, attracting new volunteers remains a challenge, one shared by many in the charity sector. Our Volunteer Strategy is helping us with this as well as improving our volunteer experience. We are also working hard to enhance the awareness of Home-Start Essex as we believe that people with a passion for our cause are far more likely to volunteer and so it is vital to bring our story to as many people as possible.

The funding environment remains highly competitive. This year, we welcomed two new fund raisers to help us navigate this difficult environment and to strengthen and diversify our income. We are immensely grateful to the trusts, foundations, local businesses, and individuals who continue to back our work, recognising the critical importance of early years development and supporting us in so many generous and meaningful ways.

Thanks to this support, we can continue to work tirelessly to help parents and carers give their young children the best possible start in life, because we believe that every child deserves the opportunity to thrive.

Graham Robjohns , Chair of Trustees

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HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 MARCH 2025

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Objects of the Charity are:

a) To safeguard, protect and preserve the good health, both mental and physical, of children and parents of children;

b) To prevent cruelty to or maltreatment of children;

c) To relieve sickness, poverty and need amongst children and parents of children;

d) To promote the education of the public in better standards of child care;

Principally, but not exclusively, within the area of Essex and its environs.

The vision of the Charity, as captured in our Strategic Plan is:

“For every child and young person in Essex to grow up in a family that is strong and resilient and able to access the support they need, when and where they need it.”

The Charity’s Mission Statement is:

“To provide high-quality, family-led services, by ourselves and in collaboration with others, which enable families to be strong and resilient.”

Home-Start Essex (HSE) supports families experiencing difficulties and have at least one child under the age of eight. HSE supports children and parents/carers facing difficulties such as additional needs, learning or physical disabilities, mental health, domestic abuse, social isolation, poverty, bereavement and many other issues affecting their ability to cope and provide a nurturing environment for their children.

We recruit and train volunteers, through an accredited programme who provide regular weekly homebased, group or telephone support to families. They provide positive role models, offer friendly and informal confidential support to help parents build their confidence, resilience and to improve their wellbeing. They are supervised, supported, and receive ongoing training from experienced Family Support Co-ordinators who assess and with the family agree a bespoke programme of support. This may include specialist wellbeing or behaviour support programmes in addition to 1:1 and group support.

We receive referrals from statutory and other partner organisations and increasingly families refer themselves for support. We are well respected and are commissioned through the Essex Child & Family Well Being service to provide services across the three quadrants of Mid, West and South Essex.

All of the developments in our support to families during the early years are based on the belief that all children need a happy and secure childhood to help them to achieve their full potential and that underpinning this is a need for parents/carers to have the opportunity to have someone they trust alongside them to help them navigate when times are difficult.

HSE’s support of parents and children helps them to grow in confidence, strengthens their relationships, builds local supportive networks within the community, and so ensures that children are given the best possible start in life.

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HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE TRUSTEES' ANNUAL REPORT (continued) YEAR ENDED 31 MARCH 2025

Public Benefit

The trustees confirm that they have reviewed the Charity Commission’s guidance on public benefit, including guidance on charging for services, when setting and reviewing the aims and objectives of the Charity and making plans for the future.

The Charity currently provides services at no cost to beneficiaries, and these are funded through applications to the National Lottery Community Fund, public sector bodies, trusts and foundations, and through community fundraising, individual giving, and sponsorship.

ACHIEVEMENTS AND PERFORMANCE

Through the Charity’s work, the Trustees/Directors are pleased to report the following Outputs and Outcomes as highlights for the financial year to 31 March 2025:

During 2024-2025 we received over 1,000 referrals, and we supported 1,025 families an increase of 11%, benefiting over 2,000 children and over 3,500 total beneficiaries.

We are committed to supporting families who are facing health inequalities and those families, living within the 20% most deprived communities, are often severely impacted. We continue to receive a high number of referrals where parents/carers are struggling with mental health issues and isolation. We continue to support many families who are struggling with finance issues, regularly using the Foodbanks, living in social or temporary housing, struggling with housing issues, having no access to transport and not having English as a 1[st] language. All of these factors increase health inequalities and negatively impact the longer-term outcomes of achieving healthy lifestyles for families.

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HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 MARCH 2025

Moreover, we have seen a dramatic increase in the number of parents/carers and children who have a special educational need or disability, rising to 41% of supported families, an increase of 20% from the previous year. In addition, of total supported families 36% of children were struggling to be school ready, an increase of 19% on the previous year and 51% of parent/carers struggle to manage their children’s behaviour, an increase of 11% on the previous year.

In order to meet the rising need we have further developed our Behaviour Support programme by expanding the provision of group and 1:1 support by 46% and training additional staff and volunteers to support the delivery of the service.

Our successful school readiness programme continues to be a rolling programme delivered within our weekly Family Support Groups.

We have also expanded our SEND groups with a new group in Basildon providing the same provision as the existing groups in the Braintree district assisting families with getting appropriate advice and support/ strategies in place, providing a safe play and activity environment with other families that are experiencing similar or the same SEND issues. In addition, we invite local partners to attend to provide guidance to parents and support to access early developmental checks.

We have been able to provide new services to support both mental and physical wellbeing due to local authority health inequalities funding. We have opened a Family Fitness & Fun weekly group in Harlow, to introduce a variety of different fitness activities, healthy eating and school readiness activities to promote more active and healthy lifestyles. In addition, the Healthy Happy Family programme is a new wellbeing initiative focussed on identifying and tackling the challenges/barriers that maybe having a detrimental impact on mental health, such as finances, diet and nutrition, housing, unhealthy lifestyles, isolation, lack of support network and physical health/inactivity. In South Essex we have introduced an extended Healthy Happy Families programme which has a creative writing element helping parents/carers to develop new skills and build their confidence whilst exploring issues which are important to them.

The expansion of services within our Wellbeing programme, including our ‘Mothers in Mind’ perinatal group and therapeutic counselling service supporting mental health issues, has enabled us to provide further support to families within the perinatal period; 35% of supported families are within the perinatal period and all are struggling with mental health issues. Home-Start Essex’s early support dramatically increases the parent/infant bond and positive mental health and development outcomes for the infant.

We are pleased to report the creation of a strength-based approach to partnership working with academic partners at the University of Essex. Together we have designed, implemented and are currently trialling an outcome framework that illustrates and evidences how differential but preventable health outcomes stemming from social inequalities can be mitigated. We will generate recommendations and potential solutions that are need sensitive to the affected communities and the final report will be produced in late 2025.

Volunteers are at the core of Home-Start Essex’s support providing our holistic home-visiting and telephone Family Support Mentor service and vital support within our group environments. We have experienced another year impacted by low availability of volunteers but we have made great steps to overcome this issue by increasing the number of flexible volunteering opportunities to attract a wider demographic and provide volunteer options that can engage people wherever they are in their life journey.

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HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 MARCH 2025

Our expansion of service provision based on the emerging needs of families, within the local communities we support, enables us to provide early intervention to support families when it is needed and prevent needs escalating and becoming entrenched. We will often support families with 2 or even 3 services if there are multiple needs that require different support.

The following feedback is from a parent who accessed our weekly Family Support Group, our Behaviour Support group and a Wellbeing group:

“Support has helped me by meeting other mums at group, making new friends. It has helped with my own mental health and how the brain works. I feel I can now reign my emotions more and reach out more. The bond is strong with my youngest son. It helped having time and something to do at group at a time when I has post-natal depression.

I learnt how to communicate with my eldest son and give him more control, giving him warnings and options so he understands. Without the group, meeting new mums would have been a struggle and helped starting conversations.”

This parent moved on from Home-Start Essex support with a support network in place of other supported parents who created their own ongoing peer support network.

FUNDRAISING ACTIVITIES

Reported total income fell marginally to £932,242 but this masked an underlying increase of 27% over last year if you strip out the £220,961 one off income due from the Art Show the previous year.

Our grant income increased by over 50% to £676,196 with important new grants from the Public Sector Accelerator Bid, SSE Health Inequalities and Southend’s UK Shared Prosperity Fund. We have worked hard to encourage funding from both central and local government. We continue to be supported by the National Community Lottery Fund, BBC Children in Need, Elijah’s Pot and the Mulberry Trust. We also received grants from a number of Essex Community Foundation’s fund holders including Braintree District & Greenfields Community Fund and Daphne Woodward. The new Grants & Commissioning Manager, who started in June 2024 has made a meaningful impact on our fundraising activities.

Contractual income decreased from £238,178 to £175,000 due to two contracts being reclassified as grants. The remaining income represents the important sub-contract we have from the HCRG Care Group as part of the Essex Child & Family Wellbeing Service.

Donation and legacy income rose from £15,316 to £45,177, whilst income from fundraising activities fell from £29,957 to £25,414. This reflected the work of the new Events & Partnership Manager.

Given the increasing demand for our services, the Board of Trustees are encouraged by the increase in fundraising income following the appointment during the year of a Grants & Commissioning Manager and an Events & Partnership Manager.

PLANS FOR FUTURE PERIODS

Our plans for the coming year are focused on our Annual Plan for 2025/26 that we agreed in October 2024 to support our 2022-2025 Strategic Priorities. In summary the action plans for the coming year are:

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HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 MARCH 2025

In October of 2025 we will be reviewing our Strategic Priorities and updating them for the 2026-2028 3- year period.

Our core strategy focuses on broadening and diversifying our funding streams, strengthening and expanding our volunteer network, and investing in the development and wellbeing of our staff team to enhance and broaden our service delivery. In addition, we aim to work to broaden the awareness and recognition of Home-Start within the Essex community. We will be developing our detailed priorities around the key areas of funding, our volunteers, our staff, service delivery and brand awareness.

We expect that important themes for our updated strategic priorities will include social value and impact evaluation, partnership working and being ready for the risks and opportunities of the up-coming Essex local government reorganisation and increased devolution.

FINANCIAL REVIEW

Total Income
Total expenditure
Net Income / (Expenditure)		 2025
£
932,242
875,839
56,403		 2024
£
952,750
918,411
34,339

The income for the year comprised Donations and Legacies of £45,177, income from Charitable Activities of £851,196, income from other trading activities - fundraising of £25,414 and Bank Interest of £10,455. Donations rose by 151% following the appointment of a new Events & Partnership Manager. Income from Charitable Activities rose by 25% over last year, comprising of Grants of £676,196 and Contracts of £175,000. During the year, we were pleased to receive substantial grant income from several organisations including the National Lottery Community Fund (£173,784), Essex County Council’s Public Health Accelerator Bid (£128,313) and Southend City Council’s UK Shared Prosperity Fund (£45,570). In addition, once again we were grateful to the Essex Community Foundation, through which we received funds from various organisations totalling £36,843. Contract income was £175,000, down 27% due down due to reclassifying UKSP Southend and UKSP Uttlesford from contracts to grants, whilst we continued with the contract with HCRG Care Group.

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HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 MARCH 2025

There is more detailed information under the Fundraising Activities section (above) and also on page 22. We thank all those named in the Report, and all our other funders and donors, for their support in helping Home-Start Essex deliver their services to families in need of assistance.

During the year the Charity continued to adjust its services to meet the changes in need which, together with the effects of inflation, resulted in an increase in underlying costs if you strip out the impact of the Art Show last year. Staffing costs rose 11.6% over last year and continued to be the largest part of our expenditure at £724,067 (82.7%). The continuing changes in the modes of delivering the Charity’s services saw an increase in Travelling and Expenses of staff and volunteers. There was an increase in Governance costs and project costs. However there was a reduction in Training costs.

The Trustees are confident that there are sufficient funds, both available and due to be received, to support the services being delivered by Home-Start Essex for, at least, the next twelve months. Monitoring procedures are in place to identify when grants and contracts are due to end, so that an early decision can be made, to either allocate alternative funding, or to re-plan service delivery.

Reserves Policy

The Home-Start Essex reserves policy is to hold unrestricted funds equivalent of three to six months’ budgeted expenditure. The Trustees consider that this is essential in order to continue to provide existing services, to support an expansion of services to meet rising demand, to provide sufficient cover for the possible loss of one or more major funders and to enable a proper winding-down of the Charity, should that become necessary.

The total funds held by the Charity at 31 March 2025 stood at £612,982, of which £182,640 were restricted funds and £430,342 were unrestricted funds. This is in line with the reserves policy target level of unrestricted funds which, based on budgeted expenditure for 2025/26 of £977,052, is between £244,263 and £488,526.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Home-Start Essex is a registered Charity, number 1170940 (Registered in England and Wales), and a Company Limited by Guarantee, number 10348139, as defined by the Companies Act 2006.

Home-Start Essex’s governing document, a Memorandum and Articles of Association, sets out the significant structural rules relating to the organisation. It covers matters such as the minimum and maximum number of Trustees, the powers of Trustees, terms of office, and how important meetings are managed. The document also outlines the charitable objects (purpose) of the charity, which is the frame of reference for many of the decisions the Trustees will make.

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HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 MARCH 2025

Governance

Home-Start Essex relies on a strong, effective Board of Trustees. They have a wide range of responsibilities, in ensuring that the charity complies with regulatory requirements and delivers on its charitable purpose. Our Board of Trustees, who are also Directors of the Charity for the purposes of the Companies Act, have overall responsibility for setting the strategy of the Charity. Our Chief Executive Officer, working with the Senior Leadership Team, is responsible for delivering the Board’s vision and strategy and for its day-to-day operations.

The Trustees annually review Board performance and meet at least four times a year, as do each of our three committees. The Operations and Governance, Finance and Business Development and Human Resources Management committees formally report to the Board at each Board meeting and operate under a Scheme of Delegation. The Trustees ensure that Home-Start Essex complies with all requirements of its Agreement with Home-Start UK (HSUK), and with the Home-Start Quality Assurance standards. We are required to report regularly on our compliance with the Quality Standards and are subject to external Quality Assurance reviews. We are also required to adopt and implement all mandatory policies provided by Home-Start UK. Home-Start Essex also leverages Home-Start UK’s model policies and produces its own additional policies as necessary. ��

Recruitment and appointment of new Trustees

Home-Start Essex regularly reviews the skills of Trustees and identifies any specific skills gaps, and we endeavour to actively recruit new Trustees with those skills. We also take into consideration the need to have a succession plan, either by preparing existing Trustees to take on lead roles, or by actively advertising for Trustees, so that we reduce the risk of losing essential skills on the Board. In an attempt to increase the diversity of the Board’s membership we advertise widely for new Trustees, and ensure, throughout the recruitment process, that all applicants from a wide variety of backgrounds have an opportunity to succeed.

The Board of Trustees has established procedures for recruiting and appointing Trustees, including informal visits or discussions, formal application and a panel of Trustees, with the Chief Executive Officer, interview all prospective Trustees to determine that they have the required skills to contribute to the charity’s management and development. New appointments are ratified by the full Board of Trustees and co-opted to the Board and will hold office until they are duly elected to the Board at the next Annual General Meeting in accordance with the Articles of Association. We have also introduced a role of Special Advisor in order to strengthen and broaden the specialist support to our committees and the Board, for those who may not be able to commit to, or do not wish to have, a role as a Trustee, or who may wish to consider this role in the future.

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HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 MARCH 2025

Induction and training of new Trustees

Home-Start Essex is committed to the full induction and ongoing training of Trustees. A comprehensive induction pack and plan is agreed with all new Trustees, tailored to individual needs and previous experience, which includes meeting with operational staff, and opportunities to meet with families and volunteers. A Trustee Code of Conduct is signed by all new Trustees and under the Home-Start UK Agreement, all Trustees will be expected to complete the Home-Start UK induction within six months of becoming a Trustee. The Chair meets regularly with Trustees in order to continually learn, and provide development opportunities, in support of the organisation. All Trustees have an annual review with the Chair of Trustees.

Arrangements for setting pay and remuneration of key management posts

When determining the salaries for key management posts, Trustees collect information about comparable roles in other voluntary organisations as well as across the Home-Start Federation. This information is used to benchmark the Charity’s salaries, normally aiming to set them at a level that appears to represent the market average. The pay of the Chief Executive Officer (CEO) comprises a single fixed salary point - i.e., no banding. The CEO’s pay is reviewed annually. Each year, the Trustees will consider whether an independent review of salaries is necessary. In reviewing the Charity’s Remuneration Policy and annual increments, the Trustees will consider available advice and best practice, including, but not limited to, the NCVO’s guidance on “Setting and Communicating Remuneration Policies”.

Risk management

The Board of Trustees has a duty to identify and review the risks to which the Charity is exposed and to ensure that appropriate controls are in place to manage these risks and provide reasonable assurance against fraud and error. The Board of Trustees has given careful consideration to the major risks to which the charity is exposed and are satisfied that the systems which have been established are effective in managing the risks.

The Board of Trustees reviews the Strategic Risk Register at least annually and to support the Board, each of the formal Board Committees takes a direct role in leading on the ongoing review of a group of identified risks from the register, which are reported to the Board at a minimum six monthly. At any stage as deemed relevant by Trustees or the CEO and Senior Management Team there may be a more detailed review to test the effectiveness of our approach to risk management.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the Board of Trustees/Directors on .............................. and signed on its behalf by: 12 Sept 2025

............................ Bryan Burrough

............................

B Burrough

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HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

YEAR ENDED 31 MARCH 2025

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 13 to 26.

Responsibilities and basis of report

As the charity trustees of the company (and also 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 company’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.

Independent examiner's statement

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

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  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 Practice 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.

..................................... Alex Stone FCCA Edmund Carr LLP 146 New London Road Chelmsford

CM2 0AW

25 September 2025 .................

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HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 MARCH 2025

Note
INCOME FROM:
Donations and legacies
2
Charitable activities
3
Investments: Bank interest
Other trading activities: fundraising
4
TOTAL INCOME
EXPENDITURE ON:
Raising funds
5
Charitable activities
6
TOTAL EXPENDITURE
NET INCOME / (EXPENDITURE)
Transfers between funds
NET MOVEMENT IN FUNDS
Reconciliation of funds:
Total Funds brought forward
Total Funds carried forward		 Unrestricted
Funds
£
45,177
250,134
10,455
25,414
331,180
4,698
366,375
371,073
(39,892)
-
(39,892)
470,234
430,342		 Restricted
Funds
£
-
601,062
-
-
601,062
-
504,766
504,766
96,295
-
96,295
86,345
182,640		 Total Funds
2025
£
45,177
851,196
10,455
25,414
932,242
4,698
871,141
875,839
56,403
-
56,403
556,579
612,982		 Total Funds
2024
£
15,316
681,584
4,932
250,918
952,750
141,920
776,491
918,411
34,339
-
34,339
522,240
556,579

The charity has no recognised gains or losses other than the results for the period as set out above.

The notes on pages 16 to 26 form part of these financial statements.

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HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE BALANCE SHEET

AS AT 31 MARCH 2025

Note
CURRENT ASSETS
Debtors
9
Cash at bank		 £
55,954
603,991		 2025 £ £
33,538
573,038		 2024 £
CREDITORS: Amounts falling
due within one year
10		 659,945
(46,963)		 606,576
(49,997)
NET CURRENT ASSETS 612,982 556,579
NET ASSETS 612,982 556,579
FUNDS OF THE CHARITY
Restricted funds
12
Unrestricted funds
13		 182,640
430,342		 86,345
470,234
TOTAL CHARITY FUNDS 612,982 556,579

For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

These financial statements have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

These financial statements were approved by the Trustees on …................................ and are signed on 12 September 2025 their behalf by:

Bryan .................................... Burrough

Bryan Burrough

Trustee

Company Registration Number: 10348139

The notes on pages 16 to 26 form part of these financial statements.

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HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE STATEMENT OF CASH FLOWS

YEAR ENDED 31 MARCH 2025

Notes
Net movement in funds for the reporting period
(as per the statement of financial activities)
Adjustments for:
(Increase) / decrease in debtors
7
Increase / (decrease) in creditors
8
Cash flows from operating activities:
Net cash provided by / (used in) operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Net cash provided by / (used in) investing activities
Change in cash and cash equivalents in the reporting period
Cash and cash equivalents brought forward
Cash and cash equivalents carried forward		 Total
2025
£
56,403
(22,416)
(3,034)
30,953
-
-
30,953
573,038
603,991		 Total
2024
£
34,339
28,329
30,802
93,470
-
-
93,470
479,568
573,038

The notes on pages 16 to 26 form part of these financial statements.

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HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES

a) Basis of accounting

The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), 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 (effective 1 January 2019) (Charities SORP FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

b) Legal Status

The charity is a company limited by guarantee and meets the definition of a public benefit entity under FRS102. It is incorporated in England and Wales and its registered address is Maldon District Council, Princes Road, Maldon, England, CM9 5DL.

c) Income

Income from donations and grants, including capital and government grants, is included in incoming resources when these are receivable, except as follows:

When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods.

When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the preconditions have been met.

When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.

16

HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2025

d) Expenditure

All expenditure is accounted for on an accruals basis and includes VAT as the charity is not VAT registered. Governance costs are associated with the governance arrangements of the charity. Support costs are apportioned between the funds based on budgeted expenditure at the start of the year.

e) Fixed Assets

Capital items costing in excess of £1,000 are capitalised. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset by the straight-line method.

There were no capitalised assets at the year-end date.

f) Debtors

Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.

g) 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.

h) Fund accounting

Funds held by the charity are either:

Unrestricted general funds – these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.

Restricted funds – these are funds that can only be used for particular restricted purposes within the objects of the charity.

17

HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2025

2. DONATIONS AND LEGACIES

General donations
Legacies
Total 2024		 Unrestricted
Funds
£
38,532
6,645
45,177
15,316		 Restricted
Funds
£
-
-
-
-		 Total Funds
2025
£
38,532
6,645
45,177
15,316		 Total Funds
2024
£
15,316
-
15,316

3. INCOME FROM CHARITABLE ACTIVITIES

Unrestricted
Funds
£
75,134
175,000
250,134
Total 2024
182,875
4. INCOME FROM TRADING ACTIVITIES
Unrestricted
Funds
£
-
25,414
25,414
Total 2024
250,918
Grants to support charitable activities
Contracts to provide charitable activities
Art show - sales and sponsorship
Other		 Restricted
Funds
£
601,062
-
601,062
498,709
Restricted
Funds
£
-
-
-
-		 Total Funds
2025
£
676,196
175,000
851,196
681,584
Total Funds
2025
£
-
25,414
25,414
250,918		 Total Funds
2024
£
443,406
238,178
681,584
Total Funds
2024
£
220,961
29,957
250,918

18

HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2025

5. FUNDRAISING EXPENDITURE

Art show costs
Other
Total 2024
CHARITABLE EXPENDITURE
Service Delivery
Events
Staff costs
Home-Start UK Levy
Support costs:
Rent and rates
Office costs
Equipment and materials
Travelling and expenses
Advertising
Training
Bank charges
Project costs
Other
Governance costs(note 7)
Total 2024		 Unrestricted
Funds
£
-
4,698
4,698
141,920
Unrestricted
Funds
£
-
-
284,722
12,000
9,600
31,868
-
-
993
-
60
6,387
5,471
15,274
366,375
277,917		 Restricted
Funds
£
-
-
-
-
Restricted
Funds
£
12,464
-
439,345
-
-
-
7,505
42,767
-
2,685
-
-
-
-
504,766
498,574		 Total Funds
2024
£
-
4,698
4,698
141,920
Total Funds
2025
£
12,464
-
724,067
12,000
9,600
31,868
7,505
42,767
993
2,685
60
6,387
5,471
15,274
871,141
776,491		 Total Funds
2023
£
137,107
4,813
141,920
Total Funds
2024
£
9,673
-
648,662
12,000
9,600
29,623
8,203
31,265
1,781
4,716
66
1,457
6,843
12,602
776,491

6. CHARITABLE EXPENDITURE

19

HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2025

7. GOVERNANCE COSTS

Independent examination
Accounts preparation
Payroll fees
Fees payable to Independent Examiner
Other professional fees
8. ANALYSIS OF STAFF COSTS
Wages and salaries
Social security costs
Pension costs
Staff expenses		 Unrestricted
Funds
£
1,680
5,710
5,508
12,898
2,376
15,274		 Restricted
Funds
£
-
-
-
-
-
-		 Total Funds
2025
£
1,680
5,710
5,508
12,898
2,376
15,274
2025
£
660,931
44,792
18,087
257
724,067		 Total Funds
2024
£
1,600
3,580
5,046
10,226
2,376
12,602
2024
£
595,240
36,164
16,139
1,119
648,662

Staff costs are allocated between funds based upon the time spent by staff members on restricted charitable activities and administration.

None of the employees' emoluments exceeded £60,000.

None of the trustees or persons connected with them received any remuneration for their services.

The average number of employees during the year, by head count, was 39 (2024: 39).

The remuneration benefits of key management personnel totalled £48,648 (2024: £49,874).

20

HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2025

9. DEBTORS

Trade debtors
Prepayments
Accrued income		 2025
£
51,665
1,435
2,854
55,954		 2024
£
29,167
1,433
2,938
33,538

10. CREDITORS: Amounts falling due within one year

Trade creditors
Other creditors
Tax and social security
Accruals
Deferred income		 2025
£
4,031
419
11,558
6,622
24,333
46,963		 2024
£
1,934
2,969
9,169
8,556
27,369
49,997

Deferred income relates to grants received that are specified for expenditure in a future period.

11. COMMITMENTS UNDER OPERATING LEASES

Total future minimum lease payments under non-cancellable operating leases are as follows:

Within one year
Between 2 and 5 years		 2025
£
5,450
-
5,450		 2024
£
5,450
-
5,450

21

HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE YEAR ENDED 31 MARCH 2025

12. RESTRICTED FUNDS

1)
BBC Children in Need
2)
Braintree District Council Cost of Living
3)
Brentwood Community Fund
4)
Essex County Council:
a)
Community Initiatives Fund
b)
Local Community Funds for Basildon
c)
Local Community Funds for Braintree
d)
Local Community Funds for Brentwood
e)
Local Community Funds for Epping
f)
Local Community Funds for Uttlesford
g)
Chelmsford Council Locality Fund
h)
Public Health Accelerator Bid
5)
Essex Community Foundation:
a)
Turncole Wind Farm Community Benefit Fund
b)
Braintree District & Greenfields Community Fund
c)
Daphne Woodward
d)
Diana Tinson Fund
e)
Little Braxted Community & Educational Fund
f)
Sebright & Yellow Car Charitable Fund
6)
Elijah's Pot
7)
NHS Health Inequalities Fund for Basildon and Brentwood
8)
Home-Start UK
9)
Mulberry Trust
10) The National Lottery Community Fund
11) The National Lottery Community Fund - Awards for All
12) Neighbourly
13) The Places Foundation
14) Qualis Property Solutions Ltd, Qualis Community Benefit Fund
15) The Rosca Trust
16) Sir Jules Thorn Charitable Trust - Ann Rylands
17) Skipton Building Society Charitable Foundation
18) Southend City Council: UK Shared Prosperity Fund
19) NHS South East Essex Health Inequalities
20) Tesco Community Grant
21) UK Shared Proserity Fund Castle Point Community Grant
22) UK Shared Prosperity Fund Health Inequalities for Chelmsford
23) Uttlesford District Council
24) Warburton Community Grant
25) Winter Active Families
26) Essex Youth Trust
27) Garfield Weston
25 Septe2025		 Balance at
01/04/2024
£
5,850
-
-
1,350
-
-
-
-
-
-
-
5,000
-
-
-
-
1,867
6,953
-
7,068
12,500
-
-
419
5,000
-
-
2,000
-
-
-
422
-
-
-
-
-
2,500
35,417
86,345		 Income
Expenditure
£
£
37,132
(38,708)
10,000
(3,705)
7,056
(7,056)
-
(1,350)
7,620
(6,397)
1,276
(1,276)
4,369
(4,369)
5,232
(5,232)
6,000
(6,000)
9,595
(9,595)
128,313
(33,960)
-
(5,000)
13,000
(12,824)
10,843
(10,740)
5,000
(5,000)
8,000
(8,000)
-
(1,867)
31,267
(30,477)
3,766
(2,844)
12,375
(16,143)
22,000
(27,481)
158,097
(130,779)
15,687
(6,946)
-
(419)
-
(5,000)
2,500
(2,500)
3,500
(1,457)
-
(2,000)
2,125
(1,896)
45,570
(45,570)
26,560
(8,751)
875
(852)
4,303
(4,057)
8,000
(8,000)
9,000
(9,000)
400
-
1,600
(1,600)
-
(2,500)
-
(35,417)
601,062
(504,766)
Movement in resources:		 Balance at
31/03/2025
£
4,274
6,295
-
-
1,223
-
-
-
-
-
94,353
-
176
103
-
-
-
7,743
922
3,300
7,019
27,318
8,741
-
-
-
2,043
-
229
-
17,809
445
246
-
-
400
-
-
-
182,640

22

HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 MARCH 2025

12. RESTRICTED FUNDS (continued)

The purposes of the restricted funds are as detailed below:

23

HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 MARCH 2025

12. RESTRICTED FUNDS

Prior year restricted funds movement:
Balance at
01/04/2023
£
1)
Basildon, Billericay & Brentwood NHS Health
-
Inequalities Fund
2)
BBC Children in Need
17,436
3)
Chelmsford City Council Community Funding Scheme
-
Essex County Council:
4)
Community Initiatives Fund
350
5)
Chelmsford Council Locality Fund
-
6)
Co-Op Community Fund
1,265
Essex Community Foundation:
7)
Turncole Wind Farm Community Benefit Fund
-
8)
Braintree District & Eastlight Community Fund
7,824
and Jean & Peter Davey Charity Fund
9)
Braintree District & Greenfields Community Fund
-
10)
Daphne Woodward
-
11)
Mid and South Essex Community Partnership
11,227
12)
Provide Foundation
-
13)
Sebright & Yellow Car Charitable Fund
-
14)
Thriving Third Sector
8,250
15) Elijah's Pot
1,667
16) Essex Youth Trust
-
17) Garfield Weston
10,417
18) Home-Start UK
2,910
19) Mulberry Trust:
-
20) The National Lottery Community Fund
20,728
21) The National Lottery Community Fund - Awards for All
1,331
22) Neighbourly
556
23) The Places Foundation
-
24) Sir Jules Thorn Charitable Trust - Ann Rylands
-
Grants programme
25) Southend City Council: UK Shared Prosperity Fund
598
26) Tesco Community Grant
1,652
27) Uttleford District Council: UK Shared Prosperity Fund
-
28) Uttlesford District Council
-
86,210		 Income
Expenditure
£
£
2,651
(2,651)
20,708
(32,294)
5,620
(5,620)
1,000
-
3,500
(3,500)
-
(1,265)
5,000
-
-
(7,824)
3,250
(3,250)
6,861
(6,861)
-
(11,227)
-
-
3,342
(1,475)
10,000
(18,250)
27,525
(22,239)
2,500
-
25,000
-
14,875
(10,717)
16,625
(4,125)
269,699
(290,427)
-
(1,331)
-
(137)
5,000
-
2,000
-
38,613
(39,211)
1,375
(2,605)
24,565
(24,565)
9,000
(9,000)
498,709
(498,574)
Movement in resources:		 Balance at
31/03/2024
£
-
5,850
-
1,350
-
-
5,000
-
-
-
-
-
1,867
-
6,953
2,500
35,417
7,068
12,500
-
-
419
5,000
2,000
-
-
422
-
-
86,345

24

HOME-START ESSEX LIMITED

COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 MARCH 2025

12. RESTRICTED FUNDS (Prior year continued)

The purposes of the restricted funds are as detailed below:

25

HOME-START ESSEX LIMITED COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 MARCH 2025

13. UNRESTRICTED FUNDS

General unrestricted funds Balance at
01/04/2024
£
470,234
470,234		 Gains, losses
Income
Expenditure
& transfers
£
£
£
331,180
(371,073)
331,180
(371,073)
-
Movement in resources:		 Balance at
31/03/2025
£
430,342
430,342

14. ANALYSIS OF NET ASSETS (between restricted and unrestricted funds)

General unrestricted
Restricted		 Tangible
fixed assets
£
-
-
-		 Other net
assets
£
430,342
182,640
612,982		 Total
2025
£
430,342
182,640
612,982		 Total
2024
£
470,234
86,345
556,579

15. RELATED PARTY TRANSACTIONS

Two trustees were reimbursed for expenses totalling £165 in the year (2024 - one trustee: £378).

16. COMPANY LIMITED BY GUARANTEE

Every member of the company undertakes to contribute to the assets of the Company in the event of the same being wound up during the time he/she is a member, or within one year afterwards, for the payments of the debts and liabilities of the company contracted before the time at which he/she ceases to be a member and of the costs, charges and expenses of winding up the same, and for the adjustments of the rights of the contributors among themselves such amount as may be required not exceeding one pound.

26