REGISTEREDCOMPANY NUMBER.. 02515716{Entsidand Wales) RE61STEffED CHARITY NUMBER: 703128 REPORT OFTHETRUSTEES AND UNAUDITED FINANCIALSYATÉMENTS FOR THÉyEAR￿jEo 315r MARCH 2024 HOME4fARfLEEtsS TltsnasCuombsLimited Chartered Accountsnts 3365The p￿tr80n Centuryway Th￿pe Park Leeds WeStY0￿h1re L515 8ZB HOME-START LEEDS CONTENTS OFTHE FIP4ANCIALSTATEMENTS Referenceand Admlnistr•tNe Detalls 1 tr 2 Report of theTn￿¢¢es 3 to 13 Inde￿nd*￿t Examin•i'sR*ptyt 14 Statement uf Ananclal Actmtles Statement of Hninclil Actlvlll•s ash Flow 5tatemeni 17 N•t¢s toth• C•th Flow Ststenwrt NotES to the finan¢ial Slrtements 19 to t•lled Statement of Finandal Att 32 to 33 HOME-sfART LEED5 REPORTOFThE TRL15TEE5 FOR ThEYEAR EIIDED 31ST MARCH >)24 TheTrustets who afe also Dlfethrs ofthe tha￿tylorthe purposesof the Companles Art P￿Sents its reportand tr* fknancial statementforthèyearendEd 31X M)r¢h 2024. I￿r￿ded vAthln t￿T￿￿tee$, report Isthe Dtrectors report a5 requlred by companv The finan¢lal $￿teme￿9 comply current ststutory requiremwts, memorandum & Artldes of A154xl•tkn and the ststement of Recommended PTrctre ~ Ac¢ountinB 4nd Repthlni by O*rltlei: SORP 8ppltcable to charltles pre￿rIng thelr accounts In accordance FRS 102 leffecknve ljanuary 20151 l. R¢lw¢n¢e ond Alnthlstration Infomutsoh Charity name charlty ReBi5tratI0n￿mber Home-St8rt Leeds 703128 02515716{EnO&)d aNJW8les} NumbÈr ReBister•lOffi Hope Housè luntm 25th October 2ffd31 ThÈCourtyard 65 MabgatE Leeds L89 7DR Hope Ho￿e (from 251h OctdRr2Q2¥ F17.F23 65 M*ate Le•ds L597DR Yvome Butterfteld Joafi Hlck {r￿lIft8d Illhoctober20241 AnitaHawryszczuk K?Rn Breakwell HeatherO'DoM•ll Slmon 8enger E12a￿thDyaper Gerald Browne18ppDkrted 19th December 20231 Carol Elston 1•pp￿nted 19th February20241 coAwrrrEES Thetharftvs tommltteesareappoirrted ètea¢hAnnual GeneralMeÈtin& rinan HR ComrnltteE Heather¢YDonndl chalr Joan Chair Ire516n￿ Ilth Octob8r2023} C*8fir lfrom 12th Ocknb 20231 Joan Hick (re￿￿ed Ilth October 20231 yvon￿ ￿tterr￿Id Karen Breakwell rn*￿ Be￿r Gerald Brown¢ knits HaWryszcZ￿k Karen BrEak•RII Elizabeth DrapLY {appouited 19th December 20231 Carol E15ton lapw]nted 19th February 20241 CoMPANYSECR￿ARy Tracy SAmpsoTrLalr SENIORMANAGEMENTTEPM Tr¥ey Smpsortrialng Chle*Executhe Offic¢ Karen Breakw Chair- Board of Tnisi8es PaÈel HOME.STARI LEEDS AEPORTOFTHE TRUSTEES FOR THEYEAR ENDED315T MARCH 21)24 INDEPENDENT EXAMINER Chrlstopher Dan¥in Thomas Coombs Umlte CharteredAccountbnts 3365The Pwthgon Cenbjryway ThorpePark ISIS 82B BANKER5 Lloyds Bank plc 6>58Brl88ats L•a LSI 6U4 Uoyd$Corporate C4rd Lloyds bank PLC 25G@sharnStr*Èt London EC2V 7HN Sc4do 119Marylebone Road London LknItyTrust BankF￿r 6rfndleyplate Blrmirqham BI 2JB Page 2 HOMÉ4fART LEED5 REPORT OFTHETRUSTEESFOR THEYEAR ENDED 31ST MAROI 2024 Z Structur4 GMm1￿ce and M•w8•m•nt Companyststus e3o¥erning Document Horntr5tart Leeds i5achartyand a cDmpanyllmJted byBuarnnteE, incorp)ratedon 17 Septenkn1981 ond re8lstèred asa charlty on 17 j￿[V 1990. The comp¥ThywJ5 e#abllshed under a Memorandum of A550Ciation whith eStablis￿d th8 ob*cts and poweT5 of the charitable ¢¢mpa)y Is 8ovemed underlt5 Artlcle5 of A550datiorn In the event Df the COm￿nY bEir¥ WtsLTnd up Members are requlred to CC￿trIbUte an amount not exceethnE £1. There are currently 11 Members Reuthtment andAppolntrnentofTwslee5 TheCory¥ny tXrect(K5 are a150 Tru5tee5 of the Charftyforthe purpu5e of charity law and underthe companVsArbclÈsare kThiwn as membrJ5 cl th? organisation. Under the requlrements of the Memorandum and Artlcle5 of Associa￿ft the mÈmbÈrs of t Board of Trv5tse5 are etected to servk* fora perlod of thrge yearsafterwhlth they may be ￿-elected att￿ nert Annual Generdl MeetinBfora lurthÈrthreeyears. (>Jr0rg￿￿ati0n Is commltted to the safegwdnR olchildreffj young people and vulnerable a(kdts •ndfvllylmplementsthÈ LÈÈds Safebwarthn¥ Chddren Board recamrnÈnd￿ safèr rÈ£rultment practfce. This includes all Tntstees belr% requlred t¢b hwe a tk5dosuwe Ind Barrfng SEryice thecL renEwed everytlwts years. The pwrpose of ihe c￿rtty fo￿5¢5 on the welhre of ChIldre￿ young peoplp. and thelr famlllek Our approachto the Tecrultment rf new TfUSiees works to Include wlth a partiwlor interÈrt in the Work of the charfty, thÈ aoard iffkndes dividuats/reprÈsentatfves from relevant *elds of wertlse a4 VDlunteerln& soclal work, •arlvvew4 chldcarE, educatlon and hiKhet educatlm health. and chlld psycholo8V. GI￿On the Board weN•lllghted4nd consIder￿*then seeklngto recrultn•w rn•mbers ￿￿ndertakIng revlew54ndski11s audlts. vone interested In joinlngthe 8oard lsfirst asked tosubmltelthera CV or applic*lon tothe Chalr. If ¥pproprlat4.th• prosp•rtlv• Trustee Is offwed the opportunltyto meet w￿h the Chalr4fid Board. 8y mutual a8retrnent theyBre thenathed toc4)serve a Board me¢tlnE4r#4 a recommendatlDTh VAII be taken ￿ the ewrd.7h•ppolntm•nt wlll be sublartto a DBS theckand references. Indurtlon andTraKi•)g ofTnthe5 All ¢urrentTrnStO￿ arefamlllarvlththe pnct*al work of the charlty. All newTryrtM5 •tt•nd th• Volunteqrs Preparatlon Course so that ihey have an undetstandlng of the wok* of the Volunteers and Coordlrbators. A(klltloTrJlty, JP new Tfttstéoi recelvè Fttpared Inthttioh Pack whSth Includés AnNal ACco￿ts Ilatest) Annual Report Ilatestl Organtsatlonal Pollces & Procedures MemOraK￿m3fjdAffjde$ ofAssoclatlon Mlnute5018oard Meetlngs Board Contactdetsi15 knntcharfty CommIss￿In1¢rfMltTr)n THE NVCO-6ood Truslee Guide Or¥￿SatIOnal Str￿￿￿￿ The Board ofTru5te¢s elects mambers at the AGM who are responsble for the goverTrw￿. 5trotesic dirertiDn. and p&iry of *yyntsatlD The Chief Execudveofficerls a150the Companysecretaryand atterth all full Bgord meptin8s aml subcommittee meetlw but has )votln¥ ri81rt5. The keyThanagement ￿r$or￿￿1 Is the Chlef Executive Officer. Thefull Board rneets e¥ery 8 week5. All TrustÈÉs arè wectd to 5er¥e ka5t one of thè Sub Commltteesthat ry*et regulaily and report to Board. 8oard holds an'Avdy Da￿ each yearto burfd arbj #rengthen relatio￿hIPs and treate time to focus the ooaN5atlon'sfuture success. Chlef Executhe Offic•T h85 r•s￿￿bIlIty for the work of the oryanlsatlun and dellvery 4)r 411 sery1￿- they are dlrertly accountsble to the Chalr and collectl¥elythew7der 8owd of Trusttt iTr* pay ofthe ￿0 Is re¥l￿ad amually byth• board of Trustee& The CEO mwuwthestaff Teamand Volwnteers and en$westhJt all•r• kipt Infcrmed ofand •dheretothe orynlsations wlldes procedure& 8ndensuresthat all policy and procedures arewto date and relevart wlth orynknllon arKI lègal rèqulraments. Pa8e 3 REPORTOFTHETW5TEES FOA THE YEAR ENDED31ST MARCH 20 The ￿0 1$ respor￿[ble for ensurlrqthe Board ret2i¥es regular andtlmely reports afftd Information on aspectsof ourseNlceto enablethem to undertake thelr rol• wtth competexy and prudence. Rlsk Management ConslderattDn of r15k 1$ an or1￿1n8 aspéct of all project plarrni& mointoTlng and quallty assurance. Many procedurns such as authcff15atl0￿ monitoting and reportin& Staff vettln8 an appralsal. safety Fwodures for 5tsff• property. and those we supporL and adequatr insurance cover are in place; and securjtyequlpment has been in5ts11Ed to 5Bfeguord agalnst theftfrom the bulldi We C￿onUe to Invest lrt trainin& resource5. and devdopmort of n*4V pollcles on all aspe¢t5 of safety In the ￿￿rkplaCe. The prI￿1PaI financlal rlsk to the charfty 15 the loss of Income thr¢u8h major ￿ntracts tt4nlng to an end and th¢ risk ol belng unaLlè to securè continuatix fundln& The Trustees revlew thls r15k on a regular basi5 and keep a rlsk REglster. The Board holds Strategy me￿n￿5 to plan forthe fvlure and ensure th•t th• chjrlty romakns respon51ve to new OPPDrtunllle5. Dedslons at thes meellnls Inform the future dlrection of the charlty. 3. Aims •nd Qble¢Uv TrÉ mèln objective of the charlty Is the prornotlon of the charltable purpose hr the benefit of famllles prlndpolly In the b)cal govemient area of Leods and Its envlrgn5. Theor8anlsatlon provldes a ra￿e of servlces aclMtk5 iThpvrsu?n¢e of these objectlvej whlch ar•: To safeBuard, protect and presÈrve the wd health both mental and physlcal of ¢hiidren and parents of thildren. TD preveTrtCn￿Ityt0 or rnaltreatment of d￿ldre To releve slckne551 povertyond need amorytchlldren and parents of clmldren. To wornote the edutatton of the pubfi4 in better standards of childiare within the ¥reo of the aty of L&5 and its environments. In furtherance of Its objects Homtrstart Leeds Member& St•ff and VoluntEersfollowand conform to the Stsrhdard5 aml meth￿1$ of Pracllce a5 prumulgated from tlme tstlrne by Hwe•Start U Thernaln attlvlty undertakEn to achleve the objertfve Is the retNitmai¢ preporotron, support & superv7￿0￿ of Volurte•rsto offer our horne vlsltln8 famlly SUPP¢)rtforfamllSes experttwd a baby or with at least one chlld under 7 years. We have referred to the luidince contslned In Charlty G)mMlsslon's general 8vid•nce on publlc ben•fit wh•n r•¥l•wkng¢ur im and oblectlves and In plannlng our future actlvities. In partlcular, the Twstees always consider htsw all planned •ctMtles contrfbute to the airn5 and obl•rtlv•s they have set Page4 IIOME4TART LEEOS REPORT OFTtrETrUSTEES FOR ThEYEAR ENDED31ST MARCH 2014 4 OwAthievementsand Perfomim chaI￿S Report l am pleased to Introduce Home.Start LeedsAnnual Re￿rtfor20l3124 *ts out for ow Funder4 Supporters Staff, Volunteers ndthe Farnilieswe supportth¢woTkJnd lchlevementswe rnade*ivertheyear, and 4knoutllrtèwhatwe hjve beéfidolrtg cfft planlng for the futurÈ. Ow Imparto¥er th¢y Led by our Volunteers thls year- these remarkable people who Bfve thelrtlme lor free, to stand grKI 5UPPryt local famllles who are faclng th8llerys- we hjve supported even more famllles 4nd chlldren across the aty than In pyovlous years-379 famllles (77 more famlllesth•Tr In 20231 and 603 chlklren {84 more thlldren than In 20231. Additio￿￿¥.w• hiva weatsucr•uln d•v•lopln8a neWs￿¢t, Dad M•tt•rsCaldeTdala-as p•rtofth•'Startfor UFe Pro8ramm delwlferfro seNIc•s *cf055 the Calderdale CO￿11 geographkjl area. A gre•t •thl•¥•ment by the Te•rn •r4 are Work1￿ ￿r￿ to sw htsw￿ expand tNs sery5￿. Our Doula Pro8ramme, whlth 15 inwrovinB Health IneqtsalltlÈs In Leeds Maternty SeNlees, through Midwlfe relerrals and V•Drkir wlth BAME and vulnèrable women Is llill on-4Dln8. Alb¢lt WÈ have 8xperlenced slEnlficant fundlng Issues towards the latter part of year-￿tWe are worldw hard to look foriltemative ways of del1ver1￿ this pro8r8mme. We also ffl￿ed offlces mId￿ar and took the 0ppe*￿n￿Y to make some muth mÈÈded IAve5tmeTrt In IT and other moknlelmedl• support system5. We further 5trenEthened our TrustÈÈ Board ryer the Ydar through thÈ appohtment new TrustÈes. 8rtswrt and Card Elston. vtho both brlng new skllls to the Board. Durlng the yearwe sawthe retwtmthtt OF one of our lon8er-stsndin8 Trustses. Hl¢k> JtsJn had been wlth w for<¥ver 1$￿ar$ and b sadly Mlssèd. WÈ al￿ 8PPDlnted orne of our exlsting Tntstee¥ Yvonne ButteTfield. to a new role as Trustee reSPon￿bIe fw Volunteers. We I thgtthls role wlll provlde morefocus on knproviThB ¢2026 for Horne-5tsrt Leeds aNI are cunfEdentthat we are staring to see thè bvrldins blocks come together to move forward our strdtegy. Addltlonally we appointed a rw local Patron durlng thq year- Rlth¥d Mccann- and ¥re loakin8 torward to workin8 wTrth him on how WÈ can m8ke use of h15 sk1115 considerable exw7e￿e. k really 8Dod news that our CEO was asked to be the Thlrd Sector Representatlve on the Lea4s Clty Cpyncil ￿MIlY Help Parthershlp Board. Thi5 help us drrrt one of our Strategk •1rn5 thrO￿h infiuenclng and drivi￿ Contribu￿0￿ acr055 Leeds to hnprovethe (xrtwme5 lor Chlltren. Finally. I would Ilkè to r￿ord myth•￿$ to ￿1 our stsff. our Voluntser$, t￿Truste8 Board In all the greatworkthattwdo that keep5 ow 3bllltytocommltto Home•StsrtLeeds. TWr determknatlon and contrlbutson remaln an In￿luable resourceto wpptytthe famlle5 of Leed& Kor￿ Brethe thalrofTrustee& Home Stsrt leeds Pa8e 5 ME-sfART LEEDS REPORTOFThETRUSTEES FOR THEVEPII ENDE0315f MARCH2024 ChlelExacutTr•rfs Report The last ye2rha5 I￿1n been b¢>th busy and Chllienglngwlthfan￿lle5 contknuingto reath outfor support wlth everylncreaslrg needs nd compl•the The%￿rIgaIn sow anlncrease inthe numberof famllles Iw)itsl see￿￿$￿p$￿_ durin8 the yearw•sLrpported: 379 Famllte5 (knrludln8 Dad'sand Do￿a Fwnllies} 603 Chlldren Inyearwe recruitdarnltsakned 10 HorneVtslfjngVo1￿erst0supp￿rtf￿rnl1les' and4 DoUla5tosupp￿twornenlB1fth1ng Parents. The majorfty of famllès 5UPPDrted rr)me from the Leeds aty Council ueo8raphkal area - a come from the (#y'5 thner elertoTrl whkh tove ONS (Office MatFcrfwl Strtlstlcs) Multlple Deprivatiim Irwjlcas In the YhY>r3t IO% & 21P% In En8laThl. Many famlltesstruthwrth cixnpleK a￿1 multlple needslnclu¢fin8 poor Mertsl HealtK Don*icAbu5e, LeamlnB Dlsabilltie$aMl￿bStan¢e MIsu5e I￿￿ch can affert thlldren In the hon*. Addltlonally in year we have started to wowk in the CaldÈrdJle Coundl area. Famllles continue to seek our 5UPFKIrt with ever more compl• pre5entlnz needs and sithtlDns. Ar(wr•J 90% p￿sented Ith a lev*1 OF piM)T Mentsl Health and the continued trÈrtd vf 4 moiorlty bel￿'m[￿lefat¥ to severe. cthrtinue5.' 32% sl8lrted pastl Jrrent Substsnce Abuse. 42% slÉhted past/¢urrent Domestic Abuse: and 75% had at least one flnantial i￿ye. Our sUPPOrt is now ore often part of a •Aulti-A$en￿ apwoach that requlres our Co0rthnèto￿ to Spend Increased tlme pr￿lIng In-rlepth supporL Ccttdinators continue to part In Case Confererttts and with regard to statutDry plans aThl mÉetlngs Ir)cludinE 'Chlld In Need Flan4 Chlkl PrOtert1￿ and Early Help Plans,, and Staff are olso Invow In PrevBinh Assèssmwts. During the yearfamllie5 have Cohlinued to approath u5 In'ctlsl¥ as a result of fi￿nCIal dlfflcuttie5-we continue to Issue emeryejy Foudvouthersandrefer peopleto theaivs Foodbanks and Baty Banl. provideclothfts and shoes.furnlture,furnl$hlry¥ and beddiny. and offer Prtrpald Bus Tkketsfortravel to appointments Working vath and through famllles, compkn Issues our Staff and Volwrt8er3 Support parents to gfvethelr chilthn the bert stsrt In liFe and help the whole fanlly athleve thelr alms arKI 8oals. They do $0 by tsWn8 a honstlc delv¢ry ?pproach conlnues to show positNe and lastlk)8 Outcomes for Chi￿ developmentand famlly health and wellbeln& In year we launched one new serylce-wÈ were aWardedIu￿11nE Irom Caldffdale C4undl vla Stsrt for Llfe Pro8Tammrf to del¥er a 'thd Matterf $￿et Bcrossthe Calderdale Cow¢il 6eoBr&phlcg1 area- ourfirstsevviee outswe of Leed5 and we hop• to I￿lId on thls In lu￿re year& The s¢rvke Is part ol thè Famlly Hubs offer gfvln8 familie¥ access to seNIos ¢I￿er to horne to help ilve bables th11dTr￿ ordyoun8 people the beststèrt In lif•. In YearWev￿re rtrBw4rded 3ye8rs Lott•ryfundlngfor*wr'Pgrent-ttrPèrenY ser¥ire whlth support$ a n￿]Ortyof hmllles 5UPPOrted. I was honowed durfn8the yearto be asked ￿voluntaryA￿l0n Le8dsto be one of the Thlrd SectorRepresentatlve' on the new Leed5 aty Councll Faffiily Help Partnershlp Board whose alm goln8lorw¥d 15 to ensure the best outrc4nesft>rchlldren lrn the clty. L￿rnIn8& I)È¥Èlwnent is keytt) ourdollvèry-part]uJlwlyasthe complexttie50f ourfamlll¢ssrty￿ l￿rIngtheyear,tsur5t1ff Team took part in over 50 d5fferent areas of trJinin& irKlydlng Pr￿BIrth Mental Health and more area5 gf SofE8uardlnB. The training has be•n of benefft to the Stsff Tearfs prrfe551onal developmert ond contlThJes to erthan￿ organlsatlonal leaTnlr¥ and profe551onalism' ar￿ we will Cont1rn￿ tolnvest In developm&rt leamin& ￿[nIfO5WIrd. Mytt¥nks ¥otothe Board ofTruthes forthdrcijntinued dedlcated supp)rtto Horne-stsrt leed4 and to my5elfand thè Stsff Team. I would also ffike to think thE Staff Team for their work in sUPPOrtlng famllles and often golng'above arKI beyond. t(J 5UPPOrt them when ui5i5 occurs- the absolute passlon coupled ￿1th uperfenEe and emp3thytW dellver e￿ry day Is outstaThllnR. We have 5aldaoodbyetO Lme memberofstaflvtho mo¥8d on to an ex(FtNiga￿dem1c0pportUnrfy 45 a result of the ￿per1entetheY had 8ained from t￿1r Home-start role; and WE wekoM8d two now m￿nber$ to the Staff Team itho brlng a wealth of employrnent and Ilfe expBrtence totheir roles. As alway5 a huge thanks to ourfanta5UcarKI dedicated Horne VJsltI￿ and Doula Volunteers-theyarethe ￿art tsf Home-5tsrt Leeds without them uurworkwould not bÈ Possible. Ovrvolunteers brfng Ilved exPerIen￿ andgl¥e emotlonal aha prartical hÈlp that rnakes a ¢Mfferenco to Il¥es of famifie& Belng a Volunteer Is also abt*rt perX￿al growth and thisyearwe have seen peopk mLwe *)n to new carÉÈts and educallon; and we are proud to prn￿de them wlth 5klls, exp￿ien￿, 5uppor( and 8uid•nce to he￿) iham de¥elup newfutuTr& Chlof EX*artI￿ Offi¢er Paqe 6 HO￿.sTA11T LEED5 REPORTOFTHE TrUS7ets FOR THEYEAR ENDED 31ST MAROI 2024 OurSeNIt•s Famlle55upported-280 Oa(fs 5upported-81 Ooula Support- 18 ildren Supwtsd- 603 Bands of Chlldren In Famllles Supported., • ¢P2 years old- 102 >7 ye¥$ Dld- 306 • 7-11 yearsold- 101 • l2.18￿￿[1d-94 Total NunberofVolUnteers(It￿Udln8TruSleesj 72 Number of Voluntser Preparation Courses-3 New Volunteefstralned in year- 10 Nw)*rOftJ)LtsTrakni￿C￿TSe-1 Ilew Ooutss tralr*d In year- 4 Numberof Volunteer Learni￿ & Development 5essions- 2 Dad Matters Cald•rdale Dad Matters Calderdale 5W)ported DadslNoTrBirthin8 Partntr to have th¢ bejt posslble rfotk>nshlp W47th thek famllles to better supportDad5lNon4irthln¢PartnerlnthefirstlL¥Jlday5 0fth¢trp￿AtlnE1oUrneY.These￿IcejS partofthe Dad Matters uKfiet￿rk. and works cSosefy wilh other professlonals wfthln Calderdate Councll gao8r8phk area IHalif4x and area) In the communlty. in Fomity Hubs and Maternlty Swvlces. Dad Matters Calderdale oimj tr. Help DadslNon-BlrthlngPartneTh•ve F4jsltiverelatlonshlpswlththeirfami￿es SupprytOads/Monkn81rthln8 Partnerwlth thelrwel1be1ngar￿ mentsl hèalth Encourage Dad5/No￿Blrth1n8 Pthrto partlclpate in servlces tradltlonally tar8eted for Mums/Blrth5￿ Partners The seDhce provides 5YPPOrtto Dadsto acoss: Antenatsl •nd Postnatsl ¢lasses/groupsfor Dads Outreath sérvltesldrop In'g 8tMBtemityCertre's and communltyven The Dad Matters Coorthnotor pr￿IdeS O￿t0￿￿e Peer Support to Dad5lNoTrDlrthln8 Partner. sl8ry)osts Ind supports t￿M to access services and Infonnatlon to help make sensé of belng a DadlNoTrBlrthln8 Partner; and supports wlth afLthty, stress, Jnd mentol health awarenèss Duringthe year. theser¥]o 5UPPQrted 262 DadslMon-BvtFNn8 Portherthr￿Jth Groups and ainlcs; and pro¥ldod On&ttrOnesupport for 24 Dad51Non-BSrthlng Partners Mattw5 CaldErdale i5fundedbyC41dtrthk CounCllthrWt￿OepQ¢￿￿EduCg11o￿ StortAorUfvprugrnrJwn TheservKe Cornmen￿d August 2023 DadMatttt5 Leeds Dad Matters Leed5 SUPPOrted DadS/NoTrBlrth1￿ Portherto have the best possible reiatirjnsh1pwiththelrfaml￿. fvEspJvlce15 part ofthe Dad Mattwsux network:andKirked doselywlth otherpr0fe5slonals￿thln ieedsand notion4ltyto bÈtter5UPPOrt DadslNoTr Birth]ry Pather in the first 1001 days ofthelr parentl￿50Urn2y. Dad Matters Leeds aimed to". Help DJdslNon-Blrthlftg Partnerhave p05K￿e relBtionshlpsf*Aththelrfamllles Support DadslNon4lrthlng Party)erwith thelrwellbeinRand m4ntal health Encouraiad Dpd5lNpTrBlrthln8 Parmerto partlclpate In %￿CeS tr•thi(xwlytaryetsd for Partnffs Theserylce provldld supportto D•(IstD access: Antenat*l aThl Postnat•l da55ulyoupsforD (Mrtreach 5er¥l¢esldrop in'< at Matwrlty Centre's The D4dM6tter5CoLYdlnat(r yovId￿ One40-One Peersvpportto DadslNoTrBlrthI￿ Partner. s*nposted and supported them Pw7 K•ME-5TPAT ￿ETr5 REPOATOFTHETRUSfEES FOIITHEYFAR ENDED31ST MARQI 2024 to •c¢ess senrfcès and 1nft>rn￿tIon to help make sense Gf ￿1rff a DJdlNon-Blrthlng Partr•r, •nd supported DadslNonwBlrthtn8 Partnerwlth anxlety, itrd4 and mtht•l h•lth •wareness DurinKthE y&r. the ser￿e SLVPOrtÉd 56 Dadslllon4lrthlng Partnarthrouth Group¥ and provldèd 0ntrt0￿ne supportfor 33 Da(WNoJFBirthin8 Partners Dad Leed$￿S fundèd bythe Leeds Communlty Fthrndotlon Thelundln8 ended onthe 31￿ Ociober 2023 Dad Mat￿5 LeEd5 The str￿ce builds on our wior 5eMce fundln8 5trÈ8m and has intreased hours pro¥lsitin: and is nvw part of thÈ Leeds Mentsl WellbelAEServke provtsion for Leed Dad Matters Leeds 5UPPJrts Dads/Non-BlrthlnB Portnerto have the bÈst Pts551ble rdatlonshlp ￿1th thelrfamltks. Cktr seNieè Is part of the Dad Mattets UK nthorL' works clD5elywlthothw professlonB15 withln Leedsand nationally to ljettersupport Dad5 in ihefirst IODI days olthwr p¥rentlnsluurney: and vx*rks *Ath our Perfnjtol Ser¥ice. The servlce pro¥ldes SUP￿$rtto Dadsto acces5: Antenatal and Postnatsl da55es/EroupsforOad5 Ouirwh 5ervice5fthopSn'< atMaternltyC•ntre's and communltyven Toacce58cornplementsryhealth Se￿Ice8 The Dad IAattef5 Coorthn3tor provldes On&ttrOne Peer Support to DadslNon.BlttPty Partner. slBnposts and 5UPPQrt5 them to access s*¥icÈs and infonn•tion to help make sense of DadlNonTh81rthlng Partner: and supports ￿th amxlety, stress, and merrtal hevlth Bvlarews 51n¢e commencln8the servlce hassupPorted960•dslNonvBlrthlngPartnertkn￿GroUps and Drop-ln ainic5and pr(wldedOntr to- One wpportfor 24 Dadsmon.Blrthln8 P)rtners D•J Matters LeedslPertn*•ll Is funrkl trmugh the Leed5 M•nt•l Wellbelng Sar¥ke ILMWSI aDd by leeds Communlty He•ltlKwe Tntst INHSWeStyo￿5hlre Inteyated Care Board) The service commenced November 2Q3 Ernpvbwlry Womon PY¢Jert2023 The Gmtsupported Homtrstsrt Leed5to run aYoun8MumE Group for 6 month&Thè Grts￿ wthed to empoweryoung Mums through a mlxture of ￿ear￿n¢ ar4f'sodall$lrf and looked to buNd pir•n¢•l ¢onfidance by. • Imyovinu 0￿e¢￿I wellwlth Oaby/Chlldren ment41 wellbelng physkal wel*ei • H￿In8 a gLod Support Netsvork Connect1r￿T￿Ith tholr communltyand attendJn8 event5 and act￿1¢1￿5 Knwiry wereto seek5UPPJrt& Information trj hèlp ￿. sa￿lchIld Howir Benefft5 Debt E￿ll￿ndE0)d parentsl and babvlthldwel1belntdv￿h.. ionnecll¢mwithfarYthly arKI￿ndS attesyn8hp?ItFry¥ffordable food and cooknnKmEat5 ErnpowerlnBWornenvR5fuTrJed byHSUK armj 1•ththStuff ThÈ service commenced September 2(123 The 5er•lceffiindlnggndod onthe 18th Marih 2024. FwnllyYI•s F￿llY Tle$ 5UPPOrt5', fiwhipCarer5- nO￿pIreTrts I￿lUdIng Grand￿rert SlbIlnEs￿d Friend5 looWn8atsnon4)lrth thlldren Reur41¢allon Parents-parentsbein8 reunlfied wlththeir¢lwldren aftara pèriod of time ID Kln$hlp or Stste Care. P•ge8 REPORfoFThE TAU5TEES FOR THE YEAR ENDED 31ST MARCH 1024 The serAce CoordlnitDrwork5 wlth Ststutory A8endes to pr￿Ade expert supporL' wtdlst the servl¢e Famlty Worker supports Car•rs and Parentsatappointments wlth staiutorybodle$th)ttheycanfinddifficu￿t0attend. The 5UPPOrtprovlded help5 thfrrsand Parents to betterunder5tand and navlgate the pmce55esthatthe care of a cF*ldlrenl can Involve. Ourwork ensureslamilie5 have approprlate htTrrne fvrnlshlngsj dothes. and heatln8.' tht benefitslln¢ome are clalmed to ensure maximum household incrjme: that homes are readyforthldren to kve In; and that thwe Is $￿POrt1¥heft thlldren loln a fam1￿. Durini t￿ year we conllnued to work with k). 8shasthe contlnued Incrèasé Inthe wthlng reltrEment During the ywwe hwe reviewed and modrfy ourVoluritsK Prepantlon Tralnln8 Course to decrease the number of wiÈk5 it is delvered Iwerto help wlih Volunteer recrultrnent a movethat has had success atrcsstha Home-start Nets￿rk VolunteerrEcwltrnw¢ tralnln& SWJPOT¢ andexpwwshrourvolurteersarefunded by. • Children In Need . NaIlo￿lll0tteryC¢mmUn1ty Fund Leed5 Communty Fgumdatlon Leed5 Mentsl Wellbeln8 Servth ILMW5) ?nd Leeds CommvWHealthcareTru5t INHS Westyorkthlre Inte8roted Care Board The Henry SrnithChBrlty In-ye?r walso laUnC￿d Qurfirst traimiryto￿r5e for Doula5 ¥￿Ich fotuses on supN)rt 6week58ither sijeof and IncludlngtirtlL Theyearalsosawtho contlnuatton of our'Cts(*dinatorWorkE¥goiéncÈ' offerwith (the of ourVolunt¢¢rs pfovtdlng 2 days a week SUPPOrttolornifies and the Te8m. Their rontrIb￿l0￿ has been greothvaluad and oursimport Is supportvi8 thÈlrcurrent academic leamln8 and future career. Funding Addle5haw5- Chfistmas8lftsforfarnffle5 BT10p￿ Rexh- thrfstma5ths for famllles Ounelm-thrlstm?5 8ift5forfamifies&ctrdldren F￿d Campbell- Chrbtmas glfts f()f chlldren NIC- Christyas yftsforfamllles Stoswahl 5 Church Cottintsth- Chrlstmas ztftstorhrnllles&chlldren ulo- chrlstmas presents k*f•mllles & thllthen UK BoJrd¢rA¥¢rKyILeeds officel- ChristsTrasKiftsforfaffllles&¢hlldr•n Welcome Sknte Store- Christmas 8lfts for chlldren Tronsunh W* wo￿ld IlketothaMkTransUnlon itsstsff VA￿ gavè vs a day olthelrtlme to move ouroflke base. & An￿(la1 ReviEw The fin8rKlal ststements ¢ompiy wlth the Comparfes Art 2006 and the Statsrnant of Recommended Prathice on Accountiryg by charitle$1SQItP 20051 and the condltko5 in ihe Cgmpany's MEmorandurn and PrtKles of As50clatiory. The rnoveThent in funds is shwA on thè Ststerrkert of HnwKia1A￿iVitlQS Dn pale 14. Flnandal Posltlon A5 inthe 2022-2o23￿anClal year. durlng 2023-2024 ny*fuftdingfortheVoluntsry Sertorcontlnued to be thifficuftto ac￿5 duelo reducedfvnding pots and opportunltles and IrKreased dernand:.whllst statutory sÈctorfunds reduced OT ended. Homevstart Leed5 ha5 suttesrfully applied for several fvnds to enhaft￿ Dur seTVtce offEr. and been successful In obtsinlng ¢￿tInUatIon fundlng. InC[￿e overthe yeardecreased from £35&092 to £324,605 due to a decre05e in p7nt Income. Expendlture Irhcrezsed from £252,097 to £327￿08. This left an o¥er311 net deficit of fl.703 made up of a surplus of £IS.(M)5 of urtrestricted fvnds deficit of £16.708 of Te5tricted fvnds. The deficil on rethrted lund5 ￿ due to the tlmlno dlfferences caused by payments belng recefved In a(*Ance. The deficTt In ts*year ha5 aTi5ell as a resutt of8r￿ts bein8 ￿1ved In the year en&n8 31st Mprth 2023 wt*h were to be spert the year endw¥ 31st March 2024. Pag¢ 27 5how5the restrtttèd funds to be $pent nextflnanclal yeartot41 £127.513. Inve5trnent policyand rknJttd¥•s In acCOrdar￿ wRh the Trn5tee Act 2(IxI. the Irust••s contlnue to rertew th•lr Investsnent pollcy to ensure that the maxlrnum ve$tn)entretums are athlwed, whll¢ not ¢ompromIs￿theOP+r•tl0nll requ*ements¥nd h3vlnB regard tothe a¢ceptsble levd of Investrnent risk. Page 11 HOME.START LEEDS REPCRTOFTHE TRUSTEES FOR THE YEAR El￿ED31$f MARCH2024 Askle fft)m retainin4a prudent amountlrh reserrfe5 ￿ yearmost of the dwrlty'sfvnds ar¢to be spent In the shortterm are no fvnds for long-tÈfJh investment. H4vln8 consldered the optlom available, the Board of Trustees. after tshng advlc• from ihe Flnance Commltt*•, JBreed that the res4rv• tund slThdd be kept In a hl8hstreet Accourt As ￿th most bank prwunts Interèst rates have continu?d to te dlsippDlntin8 ihl3 yur )nd the T￿s￿•S wll continue to r￿QW our bank accounts. AeseNés PoliLY The féseNes ofthe charlty ar• composed of rethled and Unr￿trkted f￿d% These lund5 are maintslned et g sufflcSent Iwel In (*derto allgw the 5r￿)0th oporitlon of the ch8rfiV5 at￿lt* UnresteldedlFree re5er¥es The kv•l olthe unrestrlrted accumulatedfunds Is r?gularlym¢)nitored bythe Tn￿tees, TheTrusteesof Home-start Leeds have ayeed • resetwes pollty, takini into accountthe zu1delln￿frOM the tharlty Comrni551on The Tnrtees have dÉt*m?Ined that underlWn8 6*neral reserves are required to enable HornowSt•rt L8eds to continue operatlonl In the unl*ety event of a short-term break In Income and to wveruntor85een events beyond the Chlrtty's control. Home-Stsrt Leed5 Current pollcy Is to hold ¥ 8eb)eral reserve of up to 51x-months costs fr*r Stsff and slx mpnths for otl*r th8c>ini expendlture, whlch would amount to •pproxlmately £134,$￿ ￿5¢￿ on the 202312024 Attounts. The8¢￿￿1 ￿ excluding deslgnalel funds and fixed J55ets, •t31rtMarch 2024 wos £149,380. Freo ReseNes are rEwiTed tp: L Flnanc• naw and ex15Vn8 projects until s￿h tlmeasfunds are received from the relEvintgrnnt makln8 b¢dyi where 4pproprknte 2. Fln•nce an ordèrlyclose-down 5houldth& need al 3. Toensure th8ttt*r* Jrp Bdequate ReseN•$ tofinance any reqwredcosts Th¢ Trustees have looked at the exp05Urn to rf5kaTrJ Jreof the oplnlon the charfty need$ to continue to actlvelywork to bu0￿ up tha reseNes, btyand their cvrrgnt level, ai tlrrumstances pennlt. Restritted Reser Thè composltlttn and detalled movement ef r•strlcted reserves1$ Shown In note 16 In the accounti, At the bolance sheet dat•, the r*strl¢red lurh15 were malnly hew Intheforyn of cashln bankJ¢counts and there are no rertrlttSons on the u58 of those f￿nd5fOr the purposes for 4¥thlch thEY ore lThtended. Th* current level of restrlcted funds and th8 ongolnK fundlng arranymernts mIAtI￿ tr+those fvn(ts, 15 sufflclent to malntsln the runnlry costs of spedftc project5vndertraken. Funders Hom￿tart Leeds would fike to thank fts fvnders ththngthe 2023~Z024flnanclal year. It Is only with the contlnuatlon of fvnd5nB beinq avallable that wè hive been able to contlnue to del￿r0￿ M￿l￿needed Sery1￿ to Lieds farnllles: CaldErdBle Councll Chlklren In Need Fgrwn Central Home-start UK & Pears FoundatFDn Home-stsrt UK Iwhlte Stuff L••ds Communfty Foundation National L(bttery Communlty ￿nd NHS Westyorkshlre Integrated Care Board • The H•nry Smlth Charity DoMtson$ Durlnsthe flnano'al yeor Homfrstsrt Leods recefved flnanclal don*lans from Ind1¥1th￿IS ind organlsalions. Sprnedonatloniwère for $F￿lIC reasons other towards the 8enernl runnkn8 costs of deli¥win¥ our 5eThTlceK We would Ilke to thank 011 those whts made donatlons IncludinE'. Add1¢5haw5 Goddird Plrts•rt Masons Sedulo TransUni( Welcome Skate Sto Furthff thanks goesto.. • Joth Lthvl$P•rtnEr5hlplWaRrose tMeJn*vodl-fvndsfor'Chrknn•s Eve A¢￿Y Sack< lorchlldren Page 12 HOME￿rAR7 LEEDS REPORT OFTHE7ftUSVEES FOR THEYEAR ENDED 315TMARCM 2024 & Hansforfvture perfods DUri￿the fortlKomin4 flnanclBI year, 2024-2025. we wlil conllnuets explore howwe caTrenwre tt*sustslnablllty•nd 8xp•nston of ourseNkesto Leeds hmllles and further afield In areaswlthout Home-5tsrt support wherefamllles are Sn n••d. W•wrtl also contifi￿e to foojs on bumdlni stron8 kxal partnerships; and workto emp¢)worourhml4es to make 5nfornied tholces about th* Ilvesvia the provlslon otquality serylcesfrom ourselves •nd from pjrtner As In thè years slnce the end of COV1019 we contlnue to have a focus on provldln8 a ran8e of 5erykes that there Is an urnnet provlslDn cé- whith has yown in rocint years due to ctsts to ststsry fund[￿- whlbt contlnuin¥ to ensure Income streams •nd rolmtst or8ani5atiDnal governance opefatlon5 Systems, AoprovÈd bythe 808rt1 of Oirecton and S￿￿On 11$ b•hlf by K•en Brè*wÉll (Chalrl 0th: 19th Se￿eMber 2024 Page 13 INDEPENDENT EXAMINER5 REPORT TO THE TRUSTEES OF HOME4TART LEEDS Independent examln&s rel￿t0 thetrustees of Home4lart Le¢ds l*heCompanV) I report to th* th•rttytrustses on myexaminatlon oftr* xcounts oltha Comp•r)v for the year ended 31st March 2024. ftwnslblltles and b•sls of rep*xt As the d)arltVs t￿SteeS of the Company14hd 8110 Its for the pvrposes ￿ wrnpany law) you are re5pMslble for the preparatlan ofthe accout￿ In accordant* *lth th* r*qulrtments ofthe Comp¥￿e5 Art 2W6nhe 2006AcVI. Ha￿r¢ satisPJed myself that the a¢cowJts of the Cornp•ny are not requlred to be audlted under Part 16 of the 2006 Act and are •118ible fgr independentex•min4tion, I repvrt ￿ rE5pertof my examlnatlon of your tharf￿$ atrounts os carrted out undtr 5e£tlon 145 of the Charities Art 2011 llhe 2011 Arfl. In caTryir¥A Qut my ex￿Ena￿on I have follow￿ Directiun5 8lvert by the (hTty Comrrw551cn under Sectlon 145{5} Ibl Df the 2011 Independert examlnrf5 Statement Sltte your tharivs artsss inttsme exceed￿ £250.000 examiner must be a membÈr o* a listed body. I ian confflrm that l am qualifi￿ to undertake the eKamiDation because l am a w*mber of the Instllute of Accwntsnts In England and Wale5, ich is one Df th? listed bDdi￿. I have rornpleted rnyex•mvwiiorL I confimi that ￿ matters Iwe come to my attention in ronnection wlth examlnatlon me cause to belleve: accountlnB recwds were ra￿ kept In respect of the Comp*ny as requlred bysecllon 385 Df thÈ 2006 A￿ or the ac¢ounts do notaccord wlth those record5. 01 the attourtts do nrt tomply wfth the •¢ryJuntlng requlrements of Sectlon 396 of the 2006 Art otherthan •w requlrem•)t thatthe iceounts Efve a true and f4lr v6ew whkh15 not a mattèr tonslderèd è$ pèrt of an Independent examlnatlon; or the acCO￿ts have not been preparnd Sn accordanct ￿th thè mÈtFh)ds and prkKlples of the StatemÈnt of REtomrnended Practlce lor accountlng and rep￿ by d*r5tles lapplltable to tharftle5 preparing thelr accounts irt accordan￿ wth the FknanclBI Reportlng Standard applcable In the UK and Republic of Ireland IFRS 102>}. I have no concerns and have come acr055 no other mjtters in ¢onnectlon ￿th the exarnlnatlon to whlch attentton thould bè drawn In thls rem in orderto enable a proper understsndlng of the xcounts to be reathed. ChTlstopher Daft￿n FC4 Thomas Coombs Umited Chartered Attounrdrrts 3365 The Pentagon CEntury Way Thorpe Park West YoTkthlr• is15 8ZB Dèts: 19th September 2024 pa￿ 14 HOME-START LEEDS STATEMENT OF FINANCIAL ACTIVITIES FOR TrIE YEAR ENDED 31ST MARCH 2024 2024 Total funds 2023 Total Unrestrfctsd funds Deslgnated fund Re5trirtÉd rd5 Notes INCOMÉ AND ÉNDOWMENTS FROM Qonption5 and kgaaes 24580 13.280 Chwitsbl• artivities pro5￿tdtl1vW, m4nos¢ment and d•v•lopmttnt 295,185 297,688 341.850 Investment Income 1537 l537 962 28.no 295,885 324,605 356.092 EXPÉNDMIRE ON Chafltable attlvltl•s PfoJectdelivery• mjnagement and development i>,n5 31Z,593 3Z6Af* 252,097 N￿INcOm￿(EXpENDlrUREj (16.7081 11.7DII 103,99S RECONGUATION OF FUNDS T¢)tsl fund5 brouiht lorward 7J)Z2 9.$011 4,221 290,743 186.748 TOTAL FUN05 CARRIED FORWARD 27 9,500 127.513 289,040 2%).743 The nrte5fom) part of the5effinan¢ial 5tJternent5 Pale 15 HOME-START LEEDS BAIANCE SHEET 31ST MARCH 2024 2024 Total funds 2023 Totil Unfe5trfthd fvnd$ Deslgnated fund furKIs Notes FIXED ASSETS TanBl>le assets 2￿47 1647 6282 CURRENT Ass£rs Debtots Cash at bank 13 5,142 148J57 7J03 119,61 13.IM5 277M7 &242 284535 9J 153879 9.51x1 127,511 292,777 CREDITORS Affiounts hlhnl due wlthln one year 14 (3,3011 {6.6081 NET CURRENT ASSETS 1SIIIY8 127,5S3 287.191 TOTPXA55ETS LESS CURRÉNT LIA8IiITIES ISUZ5 9JiNI 127,$13 289￿38 292,451 PENSION UABILITY 17 1798) Il7081 NET ASSETS 1521127 127J13 289,040 2￿.743 FUNDS Unrnstrlcted funds Ilestrlcted funds 16 I61￿17 I2?￿13 146,522 144,221 TOTAL FUNDS 289J)40 290,743 Th¢ charitabte company Is entltled to exthptlon from urtder 5ecilon 477 of the Companies Act 2frJ6 for the year ended 31st Marth Z024. The members have nrt req￿red the comp•ny to obtth an audtt ol lis finètKlal ststements for th• year tnded 31st Marth 2Q24 In accwdance wlth Se¢tlon 476 ofthe Companles Art 2006, Thè tnjstees acknowledge their responslblltl•s for ensuring that the char6table company kèèps a¢cotyntln8 records th•t rnrnp￿ wfth Seetlttns 386 fjnd 387 of tt* Companles Act 2fy)6aM preparin8fman¢lal 5t)trmentst•thl¢h Blvq J twe and falrvl¢w of the state of •ff•lrs of the £harftèble company as atthE end of each finJn(ial year and of Its surplus or d•fklt for ¢ach Inanclal y••r In •wordm ￿th the requlrements of Sectlons 394 and 395 and ￿1th gtheThvise comply wlth the Trqulr&ments of the Companles Act 2ryJ6 relatlng to finw¢l•l statements, sofaras ¥ppllc¥ble to the th•rftsble comp•ry. Thèse flI)a￿la1 ststernents have prepared In attc*d•nc• wlth the prov]slons appli¢ableto tharltable companles subject to t small ￿MpanI•S T￿lME. The fftnjndal statements were approved by the 8oard of Trustees and authorised for Issug on 19th September 2024 pnd were Elaned on its behalf by: K 8reakwell- Trustee The notes form pert ot these finandal ststements Pa8• 16 HOME-START LEEDS CASH FLOW STATEMENT FOR THEYEAR ENOtt* 31ST MARCH 2024 21)Z4 2023 Notes Cosh Hows frern op•raring acthltles Cp5hBeneratsd from opèratlo P,276) 79,554 Nrf cash (used Inllprevlded by operatlng actNIths 112761 795S4 Cash flow5 from inv&stinÉ actlvltles Purthase of tangible fixed ￿ets lrtterest recelved 13491 962 Met cash provlded by Investlnl Bctmtlos 188 Chjnge in cash and ¢ash equlvalents in the reporting perfod Cash and osh equhvalÈnts atthe beglnnlnB of the r4portin8 period (7.(W8) 80,516 284,535 204,019 C•th Ind cash equlvalents atthe end of the rwt*iB perlod 277A47 la4￿35 The notss forni p4rt of these fin•ndal statements Pale 17 HOME-START LEEDS NOTES TO THE CASH FLOW STATEMENT FOR THEYEAR ENDED MARCH 2024 RECONCILIATION OF NETIEXPE14DITUREIIINC(ME TO NET CASII FLOWFROM OPERATIN6AcfMTIES Net {•q)endltureVln¢ome for th• r•wtlry P￿0d (* per the *atement of Flnan¢ial Attiviliesl AdJu5tmen15 for: D4)reciatton chary lrterestrecefved IlnttèÈsÈlldetteèse In debtors DotreasÈ In tteditors Dlffér*ncÈ betr￿n penslon c￿rge and cash ¢ontrIbut￿n5 1¥7031 103x5 3J84 (U37) (4003) (3301 1910) 3,958 1%21 3319 (29.7851 {9711 Net cash {u6ed Inllprovld•d by opwatlons 19.276) ANALYSIS OFCHANGES IN NEfFUNOS At IIV23 Cash flow At3113124 Net Q5 Cosh pt bpnk 17JJ88) 2771147 .088) 277A47 Total (7088) 277A47 Th¢ notuforni part oftr*se Ilnanclal ststements Page 18 HOME-START LEEDS )7ES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED ¥IST MARCH 2024 AccourénNG POLICIES 81sis of preparlngthe flnanclal statements The financlal statements of the tharltable company. whKh is è publlc benefit entity vnder FR5 IU2. hwe prepared In accordance with the Charltles SORP (FR5 1021'Accounting and Reportlng by Charltle5: Statement of R￿mended PTactlce applicable to charftie5 preparing their arroynts in #tcordance wlth the Financial Repo￿￿8 Standjrd appllcable In the UK and Republic of Ireland IFRS 1021 leffectlve I hnuory 20191,. Flnandal Rep)rting Standard 102 'The Flnanclal Reportkng Stsndard applicable In the UK and Republ1¢ of IrEland' and the Compante5 Art 2006. The financial statrments have been prepared uFKler the historical cost convention. The tharlty15 a Pubfic Benefit Entity ag defined by FRS I￿1. The fiTrBnclal statsments are prepared on a 8oln8 concern basis urdÈrthe historical tajt eortvÈntlDn. modit*d to include certaln ltsm5 at hir ￿dI￿e. The finandal statements are we5errted in sterllng whlch b the lundonal currency of the tharity and rounded tothe nEare# £L The slgnlficant accountlng pollcle5 appli￿ in the pTepor*k*n of thèse finarrial ststementsare set out below. These polkles hjve been cons1stent￿ applled to all presented unless Otherwlse stated. Income All Incomln8 re5Durces a￿ included in the rtatement of Iinanclal artlvl¥È8 when the chartty Is entltled to the Income and the amount can be quantified with reasonablè accuracy. The following sptdflc pollcle5 are applted to partlcular cgteEor*s of inEon*: - Voluntsry iThcomÈ is recelved by way ot8rart5, donatlons aNd ffts Vndudlns Wfts In kirbdl. These amourt5 4r• In full In the Ststement of Rnancial Activities in the year In whlch they are recelvable. The value of servl¢es provlded by vtsluntsèrs has not been Induded. Gr•nts, whwt entltiement is not conditlonal on the dellvery of a spedthc perfomi•n by thè chaYlty& are recognl$ed whpn the tharlty becomes urtonditionally entltled to the grlnt Wh*re yants are recewed durlng the ￿&r in respect Dt lutur• perlods, the amourt of the 8raiK whlth relates to the fvtvre p¢rltsdi Is shown as deferred Erants and Is Induded wfthln credltt)r& - Grants, where the income is related to perfomiance and speclfic dellverablps, are aEcount•d lor 1$ th• charlty eams the ri8l*to conslderatlon by hs perfomanc*, Intome arlslng frgrn 8rpnt5 and 5imli ar contrKts spetifically ￿ the provlslon of actlvltles or sep4lces whlth are pro¥rfded 4s pprt d thè charltable artlwltles of the C(￿PanY 15 retorded under the headlng of IncomlnB re50urce5 from charitsbEe a¢tfjvkiÈs. Expendlture Llab115de5 are recoEnlsEd as expenditure as I￿n as there 15 • lesal or ¢onstructlve obliEation commlttin8 the th4rlty to that expendlture, It 15 probable that a transfer of economlc beneffts wlll be required Éft settlemerrt the imwnt of the obllgation can be measured reliably. EKpendliure 15 accounted for on an aEcruals basis and has bew da5sified under headlngs that aggregate all cost related to thE Qte80ry. Where costs cannot be dlrectly attrfbutsd tr* partlcular heading5 they have been allocated to xtivities on a b•s1s con*rtent wlth the use of rèsources. Allocation and •pportlonment of cost5 All costs are allocated between the expendltUTe cite8orie5 of thè Statement of Flnanclal Actmtles on a ba515 desi8nELI tD reflect thq use of thè resource. Costs relatlrbKlo a p3rtkuiar *ti¥ity are allocated dlrecdy whlle others are apporti(fftd on •n appreprlate basls. T￿￿bI+ flx•d •55et5 T•n8lblp flx¢JJ issets are statèd at cost lèss ac¢urnulatsd depreclatlon. C05t Indude5 costs dlrBctly wttributsble to makln8 the a55¢t cBpabl¢ of operatlng as Int•nded. D•wk¢l•tlon15 provided on all tan4ible fMed assets, at rnte5 calculated to off the cost less ertimèted resldu•l valwÈ, of each a￿et on a systematlc bèsls over it5 expected useful Ilfe asfollows: offi￿ equipmeAt Nxtwe5 and ffttlngs 20% Straight line 20% Stra￿lt IlnE Pa8e19 corntinued_. HOME-STAKf LEEDS NOTES TO THE FINANCIAL 5TATEME147S- contlnwd FOR THE YEAR ENI)ED 315r MARCH 2024 ACCOUNTING POUCIES. contlnued T•xallon The thorlty Is axemptfrom corporntlon ttxon Its tharltable actsvltle> The charitable eampany is not VAT re815tered. on the basls that irant al￿ iw)me Is outside the SCOFe of VAT. and acCordIn￿ does not reeow anyattrl)utsble value added tsxun expenditure. F￿ffid accounting UnrestriLted funds can be used In acoxdance with the charltable obiectlv¢s•tthe di$uetton of thetrust Restrlcted fvnds r2n only bE Used lor pwrtlcular restrftted purposes wlthln tP* oblects of thÈ tharity. Re5tr1rtlons arlst when spetlfiÈd bythÈ donor urwhen fvnds are ra15edfor partlcular rertfieted purposes. LWtÈd funds are unrestrlrted funds eamiafked bythe rnan48•m•rt wmmlttee for partrculèr purposes. Furtherexplanation of the natyre and purpose of egthfund Is Included In the Tr)tes to the financtal statèmèrtts. Perth C¢￿tS •nd othèr post-rdirement beneftts The thar5tsble compan¥ operate5 o defined contrIbU￿On penslcm Sch￿￿. Cgntriljutlons payable to the char5tsble cornpany's penslon scheme are tharyed to the Statement of FIna￿la1 Actiwities In the PErfod to vthlth they relate. DONAIIChNS AND LEGAaES 2024 Donatlon$ Glfts In klnd 111665 715 13.280 13,280 INVESTMENT INCOME 2023 Interest recelvable U37 INCOME FROM CHARITABLE AcllviTIES 2023 Grants Projed delibtry, marwymentand thelopment 297M8 34L850 Gr•nts recefvèd, [fidUd￿ In the abo￿ are as folows: 2024 2023 HenrySmAh thildren In Need 2016 Wintpr Warmth CoMm￿lty LMWS PerinDtsI 818 Lottery-Parentto Parent HSUK Brook TrustGrafrt LCF 5tratsgic Re511ien Dad Matten Leeds General Fund kniold Uark 40.201 24841 5.120 58,948 68,344 10,400 15.1)00 9.925 7,521 L750 112811 61710 8QA18 Carrled fomard 149.650 245,050 P•8È 20 contlnued... HOME4TART LEEDS NOTES TO THE FINANCIALSTATEMENTS- contlnued FOR YEAR ENDED 31sr MARCH 2024 IIICOME FROM CHARITABLEACflVlnES- comknued 2023 rou8ht forward HSUK Whlte Stuff Lee￿5 Doula5 Lottery- Kinshlp & Reunficatmin Unlverslty of Leeds W¥des Charity Forum Central- Household Support Fund HSUK Pears Breathin8 Space Dad M•tters Calderdale LMWS Da(1 Matter5 149MO OD 246,050 3,638 50,815 38.677 1900 770 76,6n 341,850 CHARITA&LE AcrNmES COSYS Direct Costs Isee note 61 Supp(yt costs {see Totsls Project dellvery. mawement and development 262,458 53A50 326.30B oIREcfc￿S OF CHARrfABLE AcnvmES 2024 2023 Staff costs Surbdrles Staff & volunteer expense5 Selvlce dellvery partners SpecEfiG yznt e%pendlbJre Tralnlng Recrultment 61fts In klnd 252￿70 1.621 0189 187,232 5.563 S,600 6,611 1fi23 SJ19 Z￿458 207m SUPPORT cosrs Governèn M•naiement Totsls Project dellvery, mana8ernent and development 52J84 11,266 63150 Page 21 contlnued.-. HOME4TART LEEDS NOTE5 TO THE Fif4ANCIALsfATEMENTS . COntin￿d FOR TH£ YEAR ENDED 315T MARQI 2024 SIJPPORT COSTS. tontlnued SuppcrtCQsts hKluded In the ab￿, are as follow5: 2023 Projèct denvery, rn•nJgement •nd develtspmÈnt Total actI￿tieS Ren( ratrsandwatsr Insurance 5ubscrfptlons Telèphone Postay and siatknnery Publlcaiior 22,142 1.585 512 4.105 542 00 IA82 5299 4J80 623 K li Svndfles Payroll bureau costs Computer ￿$ts Repaws & malntenance Depredatlon of tanglble ass•ts Trustses. r8mu*eratipn etc Independent examinatlon L•8al &profosslonal stheme (note 171 P•nslonSthÈme (not¢ 171 1,796 1,652 4286 IL774 806 291 234 3.958 3.984 1,707 9,493 2J51 si 146) 63,850 45.026 NEI INCOMEI(EXPENDITUftE) Netlncom￿(e￿nd1kn1rÈ1 LI #ated after ch8r8lftA/lcredftin¥l: 2024 2023 Independent examlnatlon Dèpreci*l(m. owned •ssets ioio 3,9S8 3.984 TRUSTEES, REMUNERATION AND BENEFITS TheYE vor¢ no tNsta8s' remuneratlon or other benefits for the yeBT ended 31st March 2024 nor for the ye¥r ended 31st March 2023. Trust•e< expthses No TrusteÈsdaimed expenses for travel fortho Year¢￿Ied 31st Mirth 2024 (2023 no dalm51. Relmbur5ed expense$, whlch ir* all svbjert to the charws processes frf inter￿1 controls. do not form part of r•mwmeratlon and are nrt Included •bove. P¥* 22 contlnued.- HOME4fART LEEDS NOTES TO ThÉ FINANaAL STATEMEt4TS- contlnued FOftTHE YEAR ENIXD 31ST MARCH 2024 STAFF C05TS 2023 Wages and 531oT5 Soclal security costs Otherperbslon costs 211A03 11,154 8.113 174,444 7,262 S,526 23U70 187.232 The average monthly numberof gmployee5durfng the yearwas as fDlbJ¥s: 2023 li Full and pa￿tsMe staff No employees recefvèd emoluments In excw of£S0.OOQ. The (harity considers its key rnaTragement Personnel to comprfse of the tru5tee5 and the Chlef Offlcer. total ern￿ment costsi V055 remuneratlory emPl￿e'S knsurm and pÈnslon contrlbut10Tr5 of the k•y man•8ement personnel were £44,15412Q2&. £415551. ii. COMPAMTIVÉS FOkTHE sfATEMETrifoF ANANaALACnv￿iEs Unre5trthd I￿ndS DE5boted fvnd Restrfcted funds Total fund5 INCOME AND ENI)OWMEpifs FROM Donations and te8ac*5 12.980 300 11280 Chbriiablè adivitles Project dellvery* mana8emont and d*v•lopment 7,521 334,329 341,850 Investsnent Income 962 962 Tot 2L463 334.629 356,092 EXPENDITURE ON Chrhable •rti¥iti¢¥ Pfi)￿ct delfvery. monagementand develowiert 2￿r3 249.224 251097 NET INCOME 18.YJO 85.405 103.995 RECONCIUATION OF FUNDS Totsltunds brou8htfothrd 118,432 9500 S8.816 186.748 TOTAL FUNDSCARRIED FORWARD 137.022 95 144221 290,743 Pjge 23 contknuéd... HOME4TART LEEDS NOTE5 TO THE FINANaAL STATEMENTS- contlnued FOR IHE YEAR ENDED 31ST MARCH 2024 TANGIBLE HXED ASSErs FixbJr¢s fltttngs COST At IstA￿l 2023 dlthns 36,093 349 At 31st Marth 2024 36A42 DEPREaATION At IstAprfl 2023 Charge foryear 29￿11 3,984 At 31st Marth 2024 3&795 IEr BOOKVAWE At 31st March 2024 1647 At 31st Mr*th 2￿3 6282 DE8TOII%. AMOUNTS FAWNG DUE wmiiN ONE YEAR 2023 Dèbtors in thE ¢Jrdlnary cour5• of actMtiÈs Prepayments •nd accruad IncoTh* 4J16 3.326 12,665 14045 8342 aiEDITORS: AMOurn5 FAWNG OUE WITHIN 0￿ YEAft 2024 2023 Other creditpr5 Acctua15 and deferred Income 6.608 3,301 6,608 Operatlonal workln8 capltal Is wovlded bythe dep0$Ftt*lar￿es held by the th?Tlty. A5 With many %yiluntary organlsatitins the tharfty is dependent on renewlng •fKI 5ecurln8 new fllndinl sources to repla rent short term contracts and wants. The trustees mider ihac b95ed on av8llable infomiaoon future fuftdlng and dlscusslons wtth funder5, the dwrity will ￿n￿fiU¢ to bo able to operate wlthkn aV4￿ble workn8 capltsl fadllties for the foreseeablefuth. Accordln8ky, the li￿ne1￿1 statsments art prepared on Kcing com￿rn basls. Page 24 contlmied... HOME-START LEEDS NOTES TO THE FINANCIAL STATEMENTS- eontlnued FOR THE YEAR ENDED 31ST MARCH 2024 15, LEASING AGREEMENTS Mlnwnum lease p3wnent5 urKler noTr£an￿1[ab1e operdting leases fall due as follows: 20VI 2023 withln one year i&r i& MOVEMENT IN FUN05 Net rn￿ement In fimds At 3J13124 At 114D3 Unrestriciodfunds General fund De51gnated fund 1370 iy105 152.027 9AOO 146J22 .005 Rts￿cted fuMI$ The Henry&nith Clwrlty Leeds Comrnunlty Found•tlon. Wlntv Warmth Communlty LMWS Pertnatsl Big Lottery-Porentto Par•nt leeds Q>mmunlty FI￿nd￿lon- Dal Mattérs Arnold aark NHS WestYork5hire Integratod Care Reliel Communlty Lottery- KTrshlp & Reunlication Chlldren In Need Dad Mattgrs Caldgrdale LMWS Dad Matters theLIs Natlonal Lottery4*rentto Parwrt 202¥2026 161327 18A14 (13￿14) 1,281 381 Iim) 14241 133A03) IA73 311079 21245 2Q3 144¥ {IL7HI 9276 L032 liJ35 3LS21 19.779 3A38 38A67 19.779 3A38 3V67 144221 116,708 127.513 TOTAL FUNDS 290,743 11,7031 289.040 PazÈ 25 contlnued... HOME-START LEEDS PIOTES TO THE FINANUAL sfATEMEMfs- contlThued FOR THEYEAR ENDED 31ST MARCH 2024 16. MOVEMEpf IN FUNDS- Mntlnu•d N•t moftmèfit In funds, i￿lUded in th• •bove are asfollows: Incomlng res0￿rceS Resources expended kn tunds iknre5tricted fund5 General fund 28,no 113.715) Restricied funds TheHenry Smrféh Ch•rfty LeEds Community FoundatSon- Wlnterwarmth tomrnuTrSty LMW5 Perlnotsl 8 Lottery-Parent to Parert leeds Community FOUnda￿on- Oad Matters Arrw)Id Clark HSUK Whlte s￿ff NHS We5tYork5hlre Integrated Care Remef Cornmunity Lottery. finship & Reunficatign Ildren In Need Forum CEntral- Household &Jpwt Fund HSUK Pears Breathing Space Dad Matter5 Calderdale L•AWS Dad Matters Leeds Nalional Lotte￿Parent to Parent 202312026 113.stsj {13A141 (L2811 68.710 (1281) 4.560 (33,8031 11&1351 14411 164,150] 133.8031 IIL1351 1441) Il500) (11,744) 167.5961 120AIOI 12,6001 19AOD) 126.LOI) 1500 I￿744) 74672 1,600 9.51JD 45.880 10086 80AIS 15.779 141,9511 295,885 1312,5931 116.71rd) TOTAL FUNDS 324AC6 1326JO&) 11.7031 Pase 26 contlnued.-. HOME-sfART LEEDS NOTES TOTHE FINANcIAL￿ATEmENTs- contlnued FOR THE YEAR ENDED 31sfMARCH 2024 16. VIKWEMENTIN FUNDS- cèrtlb)ued Comp•r•tlves for movement lynds Net movement l(J fvnds At 3113123 At 114122 Umestrlcted funds General fund oo￿ated fund I￿.432 9.5 137.022 9￿00 127.932 Restrlrted The Henry Smlth Chorlty Chlldrèn In Need 2016 Leeds Foundatlon- Vllnter Wamith Comnwnlty LMWS Perfnatal 818 LDttery-Parentto Porent Pears Fclundotlon Pll8rlm Laedscommunlty Foundatlon- Dad Matters Arnoldclark NHSWertYorkshire Inteirnted Care RÈllef Communlry Ltrttery- fthip & Reunfiutlon 18.590 146,522 6524 7361 13,514 20￿0 12,949 1.281 5.963 6.073 12.oni IL3641 1.793 IA73 1,281 10381 33003 4A18 27,730 1077 1,364 9,342 11.135 1,473 30,079 22.245 58%16 85.405 144.221 TOTAL FUNOS 186,748 10339S 290.743 Poge 27 contknued... HOME-START LEEDS NOTES TO THE FINANOALSTATEMENTS- tontlnued FOR THEYEAR ENDED 315T MJJICH 2024 MOVEMENTIN FUNDS- ttintinued Comparatlve net movement tn funds, included In the abo￿ a￿ as follow5.. In￿￿[ resources Resourees expended Movement In funds Ufftrnstrid•d fun& General fvr#S 21A63 118731 59D Restha•d fvnds The Henrysmith Charity Q]ildren in Need 2016 Leed5 Communjty Foundation- VfmterW•rnith Q)mmunlty IMWS Perlnatsl Blg LOtte￿parent to Parent HSUK Brook Trust Grant LCF Strat•8lc Grant ReslllÈn£e Pears Foundation Pilgrfm Lpeds CcrfnM￿ItyFQUndatID￿- Dad Matter5 Pinsent Mason Arnold aak HSUK Whfte Stuff NHS West YorkshNe Intwated Care RekÈf CvrnmunltyLottery- K*bshlp & Reynfic￿on UThiver5ttyof Leeds Wade$ Charlty 133,210) 115,8931 5.120 130391 1519851 {612711 L281 6J)73 J5.Wi 115.0011 077) .3641 11,3641 18.1321 (3001 {2781 .6381 {20.735) (144311 9925 l751 3,638 50.814 38,676 L9 L4r8 22.245 1770) 334.629 1249,2241 TOTAL FUNDS 356,09Z 1252,0971 103,995 At the end of the financl?l year tho trustees revlawed the rostrkt•d funds In the lilht of don¢x cO￿lItI￿$ and relevirt drcumstsnces. The proJectsaNI tsses whlch thè ab¢xo restsltted funds are intamkdto fund are sumrnarlsed beltrm. Restrithd funds- summary .To provide sUPPlXtlo Pai•ntsiFamlllas ￿4th lowto modèrate l. Blg Lotterycommunlty Fund IParenttoP4rentl fflentsl P*lth Issve5. 2. LMWS/ICB {PeriTratsll -To providè PerIn￿l supportfor M￿r￿811th1ngPartnErSVAth thlldren year5 ￿ pth)r Perinatd Mentsl HEalih. -To pmvlde Pre-Natal supportto vulnÈrablefamHie5 in Leeds subiECttoa'Pre-Blrth Assessmenv. -To pr￿Ide supphjrtto y0￿Care Leaver Parents pre and post birth with diildren upto 2 year5 of age. -De¥elopin8 of a Ooul¥ SeNce for ￿d$ Includlng thetralnm￿ of a Trainor and Voltsnteer5. -To providesupport to ￿nshIp CarErsaThl ReunrAc8tion P4rents -To kvo4Kle support arhd groups fty Perknotsl Dads In LÈed& -To provide a 8roup fOrYou￿ Mothw under 25 years of age. -To provlde support andgroups forPerinatal Dads in Calderdale. -supporti￿ the Doulo Se￿ICe for Leed& - Toprovide Eood5 forLeeds famllles 5tw8lln%wth the Cost.of4rvin8 Crf5i5. -To probrfde supportand 8fOUPS for Perlrnatsl D•ds In Leeds. 3. The Henrysmith Charfty 4. thNdren In Need NH5 West York5hlre Intsgrated Care Board 6. Lottery Comrnunlty Fund IFamilyTies) 7. Leed5 Ccrfnnxmity FoundJtlon (Dod Matternl & HSUK/Whlte Stuff 202312024 9. Calderdale COU￿1[ 10. HSUKI Pears Foundatlon BrÈathlng Space IL Fomm Central IHuu5ehold Support Fund202312024} 12. LMWSIICB load Matters) Page 28 continued... HOME4START LEEDS NOTES TO THE FINANCIAL STATEME14TS- contlnuod FOR THE YEAR ENDED 31ST MARCH 2024 MOVEP4JENT IN FUNDS- continued 13. ajrk - To purthase chth¢s farfamafie5. -The 8rant wa$ used to prtr4hde essentl•l wkntsr dothingand footwearforchlldren In the hmllles $￿ppOrted by our￿￿n￿er5. -To mlde support to ParentslFirnllkns wlth It)wto moderate mental Pealth issue& l& WlntsrWJmrth Communlty 15. Natkinal Lottery parent to parent 202312026 17. EMPLOYEE BENEHT OBLNnoN5 Penslon Stheme Th@ tompany partlrlpates In the sthem4 a multl*mpfoyTr stheme whld) pr(wides benefits to some 638 non-aSSttiated partkipatirq employar& The stheme Fs a deflnad benefft 5d*me tn the UL It 15 not POS5ible for the company to obtsi suffident Informati(￿ to enable it to account f￿ thè scheme a5 a defined benefit $d￿rne. Therefore. it acc￿ for the scheme as a deftned contrlbution 5chemE. The scheme Is 5ubje¢t to thÈ funding leglstatlon outllned Kn the Penslon5 Art 20151 whlch rame into fofft on 30 DecÈrnb 20D5. Th15. together with doeuments Issued by the Pensions Re8ulatoT TÈchntrdl A¢￿￿r[al Stsndards issued by the Hnancial Reportlng C0￿cIL 5etgutthe framEwork for fundinB defined benefitocaipational pension xhemes In the UK. The Sch￿ Is da¥ified as a 'last-nw stsndir¥ arrdngernerf. Therefo￿ the company poterntially Ilable for other partlclpatlTrE employers, obfiEations If those employers are unable to rneet thelr sh¥e cl the 5cherne Ilefi¢k followlrrg withdrawal from the scheme. Partldpatlrq employers are legally requlrnd to meet their share of the scheme defidt on an amulty purcha¥e be5ii mWithdraw31 from the scheme. A full attuorial valuatlon fN the sthRme vM5 carrled out at 30 September 2020. Thls valuation showEd assets of £800.3m, Il•blllties {* £831.9 amd a deflclt of £31.6m. To ellrnlnate th15 fvn&inB shcrtf411, the Trustee ha5 a5k¢d the partldpating employers to payaddltbnal contributloTrs to tho scheme as foll(h Dafidt ¢ontrll)¥tiQllS From l Aprfl 2022 to 31 January 202S: É3312.000 per •nrwmJ payable mothty Unles5 ) conce551on has been agweed vAth the Tnjstse th• tèrn? to 31January 2025 appll•x. Nots that the scheme's previou$ valuatlon vrds ¢arrled out wlth ?n efloctlve dats of 30 September 2017. This valuatlon shwed 45sets 01 £794.9ry IlablUt1è5 of £92&4m and a deftlt of £1315m. To eNmlngtr this fvndlni shortfalL the Trustee has Bskedthe p•rtlcipatln8 eMpl￿er& to pay additlon?I corrtrlbutl()ns to the seheme a5blows: From l *4)rll 2019 to 30 September 21ll5.. £IL243.iU) per annum (payable montkfyand 1￿c￿51Th1 ￿ 3% ￿ch on 15tw The recovery pl￿ contrlbvtions Bre allocated to eJth partlclpatlng ernplowln ljne valh their estlmated share of the Sèrles l and Serfes 2 stherne Ilabllities. WhÈre the scheme Ls In defftit where the company has agr8ed to a defltit funding arra￿geMeryt the wmpany re￿￿[seS a Ilabifty for thi5 obliytion. The amount recoEnised Is the r*t pre*nt value OF tFrt defiut reduciion contributions payable under the agreement that Telates to the defidL The prE5ent value Is calculated uslre the dlscount rate detslled In these tf15closwe5. The unwi￿1￿& of thÈ dtscouTrt r•tr is rtccgntsed ls a finan￿ c05L I>RESENT VAWES OF PROVISION 31 March 2024 s) 31 March 2023 31 Marrh 2022 {£51 PrEsentvalu* of prthlon RECQNaLIATION OF OPENIN6 Al￿ aoSlNG PIIOVSION5 P•riod Endlfti Perlod Endint Pa4è 29 contlnued... HOME4TART LEEDS NOTES TO THE FINANCIAL STATEMENTS- Contlnued FOR THE YEAR ENDÈD 31ST MARCH 2024 17. EMPLOYEE BENEFIT OBUGAnQNS. ¢ontlnued 31 March 2024 {£s} 31 March 2023 P￿s1on atstart of perjod Llnwindln8 of the discount factor Ilnterest expense) Deficit contrlbutlon pald Rerneasurernents- impart of any change In assumptions Remea5urement5- amendments to the contribuJon schedule Provjgton At end of perlod 51 (976) 146) 1976) L708 INCOME AND EXPENDITURE IMPAcr P•rlod Eftdl JI Marth 2024 Perlod Enthn¥ 31 Marth 2023 (£s) 51 146) Interest exp*llse Reme?surern•rrt5- Impsct of any change In assurnptlons Remeaswem•nts- amEndments tD the contrlbution s