REGISTERED COMPANYNUMBER: 02515716 (England and Wales1 REGISTERED CHARITY NUMBER: 703128 REPORT OF THE TRUSTEES AND UNAUDITEO FINANCIAL STATEMENTS FOR THE YEAR ENOEO 31ST MARCH 2025 FOR HOME-START LEEDS Thomascoombs Lirnited Chartered Accountants 3365 The Pentagon Century Wav Thorpe Park Leeds Westyorkshire LS15 8ZB
HQME-START LEEDS CONTENTS OF THE FINANCIAL STATEMEP4TS Page Reference and Admintstratlve Details I to 2 Report of the Trust3 3 to 12 Independent Examlner's Report 13 Statement of Finan<ial Activities 14 Balance Sheet 15 Cash Flow Statemènt 16 Notes to the Cash Flow Statement 17 Notes to the Flnancial Statements 18 to 28 Detalled Statement of Flnancial Artivi¢ie$ 29 to 30
HOME-START LEEOS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 The Trustees who are also Direttors of the charity for the purposesof the Companies Art 2006 presents its report and the financial statement forthe year ended 31$1 March 2025. Included wrthin the Trustees, report is the Directors report as rEquired by company law. The financial statements comply with current Statutory requirements. the merThJrandum & Articles of Association and the Statement of Recornrnended Practice Accounting and Reportlng by Charities: SORP applicable to charitie5 preparing their accounts in accordance wlth FRS 102 leffertive l January 20151 l. Reference and Administration Infomiation Charity narne Charity Registration Number Company Registration Number Home-start Leeds 703128 02515716 (England and Wales) Registerèd office Hope House F17-F23 65 Mabgate Leeds L59 7DR TRusfEES Yvonne 8utterfield Anita Hawryszczuk Karen Breakwell HeatherUDonnell Slmon Benger Elizabeth Oraper Gerald Browne Carol Elston Emma Yates Peter Harrison (Retired 19th September 20241 (Retired 19th September 20241 (Retired 19th September 20241 (Retlred 5th December 20241 (Appolnted 25th April 20241 {Appointed 191h September 20241 COMMirrEES The charitv's comrnitteès are appointed at each Annual General Meeting (September 20241. Flnance Committee Peter Harrison Karen 8reakwell Slmon Benger Gerald Browne HR Committee Carol Elston Karen Breakwell Ellzabeth Draper Emma Yates Gerald Browne Safeguarding Committee Karen Breakwell Carol Elston Chair Chair Chair COMPANY SECRETARY TraY Simp50n-Lair SENIOR MANAGEMENTTEAM Tratey 5impson-Laing Chief Executive Offlce Karen Breakwell Chair- Board of Trustees Page I
HOME-START LEEDS REPORTOFTHE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 INDEPENDENTEXAMINER Christopher Oanvin FCA Thomas Coombs Limited Chartered Accountants 3365 The Pentagon Century Way Thorpe Park Leeds Westyorkshire LS15 8Z8 BANKERS Lloyds Bank plc 65-58 8iiggate Leeds LSI 6LH Uoyds Corporate Card Lloyds bank PLC 25 Gesham street London EC2V 7HN UnltyTrust Bank Four Brindleyplace Blrmlngham BI8 Insignis Cash st John's Innovatlon Centre, Cowley Road. Cambridge CB4 OWS Page 2
HOME-START LEEDS REPORT OFTHE TRUSTEE5 FOR THE YEAR ENDED 31ST MARCH 2025 2. Structure, Governance and Manageff*nt Company Status and Governing Document Home-start Leeds is a charity and a company limited by guarantee. incorporated on 17 September 1988, ancl regigterecl as a charitv on 17 July 1990. The company was estsblished under a Memorandum of Association which established the objects and powers of the charltable company and is governed under its Articles of Association. In the event of the company being wound up Members are required to contribute an amount not exceedin8 £1. There are currently 14 Members Recrultment and Appointment of Trustees The Company Dlrectors are also Trustees of the tharity forthe purpose of charlty law and underthe company's Articles are known as member5 Of the or8anisation. Under the requirements ot the Memorandum and Articles of Association the members of the 8oard of Trustees are elected to service for a period of three years after which they may be re-elected at the next Annu31 General Meeting for a further thiee years. Our organisation is committed to the safeguarding of chlldren, young people and vulnerable adults and fully implements the Leeds Safe8uarding Chlldren Board recommended 'Safer Recrultment Practice,. This includes all Trustees belng required to have a Disclosure and 63rrin8 Service check, renewed every three years. The purpose of the charlty focuse5 on the welfare of children. young people, and their families. OLJI approach to the recrultment of new Trustees workg to include people with a partlcular interest in the work of the charity, the Board Includes individuals with a variety of expertise Including Corporate. Education, Finance, Law and Govemmental National Development Agency. Gaps on the Board are highlighted and considered when seeklngto recruit new members by undertaklng revlews and skills audits. Anyone intÉrested In joining the 8oard 15 first asked to submit an application to the Choir. If appropriate, the prospective Trustee is offered the opportunSty to meet with the Chair and Board. By mutual agreement they are then asked to obseNe a Board meetln8 and a recommendation will be taken by the 8oard. The appointment will be subject to a D85 check and reference5. Inductlon and Tralnlng of Trustees All current Trustees are familiar with the practical work of the chbTity. All new Trustees attend the Volunteer5 Preparation Course SO that they have an understanding of the work of the Volunteer5 and Coordinators. Addltlonally, all new Trustees recelve prepared Inductlon Pack which includes. Annual Accounts Ilatestl Annual Report Ilatestl Organ15ational Polices & Procedures Memorandum and Articles of A550clatbon Minutes of Boaid Meetin85 Board Contact detalls Relevant Charlty Commission information THE NVCO- Good Trustee Guide Qrganisational Strurture The 8oard of Trustees elects members at the AGM who are responslble for the gDveTnènce. strategic direction, and polScy of the organisation. The Chief Executlve Officer is also the Company Secretary and attends all full Board meetings and subcommittee meetings but has no voting rights. The key management personnel is the Chief Executive Officer. The full Board meets around 6 time5 a year. All Trustee5 are expetted to serve on at least one of the Sub Committees that meet 4 times a year and report to the Board. The Board holds an 'Away Daw each year to build and strengthen relation5hip5 and create tlme to focus on the organisatlon's future success. The Chief Executive Officer has day.to-diy responsibility for the work of the organisatlon and delivery of all services - they are d1CtlY accountable to the Chair and collectively the wider Board of Trustees. The pay of the CEO is reviewed annually by the Board of Trustees. The CEO manaEes the Staff Team and Volunteers and ensures that all are kept informed of and adhere to the organi5ation5 policies and procedures. and ensures that all poliry and procedures are up to (kite and relevant with organisatlon and legal requirements. Page 3
HOME-START LEEDS REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 The CEO is responsible for ensuring the Board receives regular and timely report5 and information on all aspects of our service to enable them to undertake thelr role with competency and prudence. Risk Management Consideration of risk is an ongoing aspect of all project plannin& monitoring. and quallty assurance. Many procedure5 such as authorlsatlon, monltoring and reporting, stsff vetting and appraisal. safety procedures for Staff, property, and those we support, and adequate insurance cover are in place: and security equipment has been instald to safeguard a8ainst theftfrom the bulldlng. We continue to Invest in trainin& resources. and development of new polic*s on all aspects of safety in the workplace. The principal financial risk to the charity is the loss of income through major contracts coming to an end and the risk ot belng unable to secure continuation funding. The Trustees review this risk on a regular basis and keep a Rlsk Register. The Board hold5 'Strategy Meetings, to plan for the future and ensure that the charity rernains re5pon5ive to new opportunities. Decisions at these meeting5 inform the future direction of the charÉty. 3. Our Alms and Objectives The main objective of the charity Is the promotlon of the charitable purpose for the benef it of famllies principally in the local government area of Leeds and Its envlrons. The organlsatlon provides a range of seNlces and activities in pursuance ot these objectives whlch are: To safeguard, protect and preserve the good health both mental and physical of Children and parents of children. To prevent crueltyto or maltreatment of children. To relieve sickness, poverty and need amongst chlldren and parents of children. To promote the educatlon of the public, in better standards of childcare within the area of the Clty of Leeds and Its environments. In furtherance of Its objects Home-stsrt Leeds members, Staff and Volunteers follow and conform to the Stsndards and Methods of Practlce as promulgated from tlme to tlme by Home-start UK. The main activity undertaken to achieve the oblectlve Is the recruitment, pparatiOn, support & supervision of Volunteers to offer our home vi51ting family support for familie5 expectlng a baby or with at least one chlld under 11 years. We have referred to the guidance contained in the Charity Commlssion'5 general guidance on public beneflt when reviewing our aim and objectlves and in planning our future actlvities. In particular. the Trustees always consider how all planned activitie5 contrlbute to the alms and objectives they have set. Page 4
HOME-sfART IEEDS REPORT OFTHE TRUSTEES FOR THE YEAR ENOED 31ST MARCH 2025 4. Our Achievements and Performance Chairfs Report l am pleased to introduce Home-start Leeds Annual Report for 2024125 which sets Qut for our Supporters, Staff, Volunteer5, Funders and the Familie5 we support the work and achievements we made over the year and also outlines what we are at in our three year strategy. Our impact over the year Our Staff have, yet again. 5UPPOrted even more families and chlldren actoss the City than in previous years- 398 families Icompared to 379 In 20231241 and 619 children Icofflpared to 603 in 20231241. Our Dad Matters Calderdole service has been re-awarded further funds for the"Start lor Life Programme". A great achievement by the Team who are going from strength to strength in the delivery of these highly endorsed seNices. Our Doula Prograrnrne, which is about improving Maternlty Sen41ces, through Midwife referralg, Wlth 8AME and vulnerable women. is still on-going. Funding difficulties have still impacted on the roll-out of this service and we were therefore deli8hted to secure a privote donation In the year 50 to carry on with this badly needed service from March 2025. Governance We Saw the retlrement of three of our lon8er-stsnding Trustees durlng the year Yvonne Butterfleld. Anlta Hawry5zczuk and Heather O'Donnell and Elizabeth Draper resigned to take-up further professional studies. They are all sadly missed. Consequently• we stren8thened our Trustee 8oard, agaln. ovei the year through the appolntment of two new Trustees. Peter Harrison, who has taken over as Chair of the Finance Committee and Ernma Yates, who has joined the HR and Governance Committee. We also appointed one of our existing Trustees. Gerald Brown to the role of Trustee responsible for Volunteers. Gerald, has already started to Improve cornmunications between the Trustee Board and Volunteers as well a5 provldlrbg Ideas for the on-going recruitment of new Volunteers. Our Plans for the Future We revlewed Year 2 of our Strategic Plan 2023.2026 for Home-start Leeds and are now worklng towards the recruitment of a Corporate Funding Manager, We strongly leel that this will help us drlve one of our key Strategic alms through raisin8 our proflle and through the ralsing of donatlons $0 that we can provide even more services to improve outcome5 for Chlldren across the city. Finally, I would Ilke to record my thanks to our Chlef Executive. our Staff. OLFr Volunteers, and the Trustee Board for all their great work whlch allows u5 to comrnit to Home-start Leeds. Everyone's. determination and contrlbutlon remain an invaluable resource that really does make a dlfference in supportin8 the families of Lee(ts. Karen Breakwell Chair of Trustees, Home Start Leeds Page S
HOME-START LEEDS REPORTOFTHE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 Chief Executive's Report Once again Home-start Leeds has had a busy year with Leeds families corbtinuing to reach out for5UPPOrt with every increasing needs and complexitie5. The year agaln saw an Increase in the numberof families lunitsl seeking supwrt- durlng the year we supported- 398 Familie5 Ilncluding Dad'sand Doula Families) 619 Children In year we recruited and trained 3 Home Visitingvolunteersto 5UPPOrt families As With previous years, whilst families supported come from acr055 the Leeds City Counctl geographical area - a malorlty come from the citV'5 'innèr electoral wards. which have ONS (Office National StatlStiC51 'Multiple Deprivation Indices, In the worst IO% & 20% in England. Additionally, we have continued ro offer our Dad Matters service in the Calderdale Council area through their Family Hub5 programme and Maternity settings. Those we svpport struggle with complex and multlple needs Including poor Mental Health, Trduma, Dome5tlc Abuse, Learnln8 Disabilitie5 and Substance Misuse whlch affect children In the home- and we are seeing an ever increaslng complexity of need. Our data shows that around 90% of parents/carers presented with a level of poor Mental111 Health. wlth less in the lower level Categories,. 31% sighted pasvcurrent Substance Abuse: 45% sighted pastlcurrent Domestk Abuse,. and 72% had at least one flnancial issue. With around 95% of 'families' reterred for support we continue to work as part of a 'Multi-Agencl approach that requires our Coordinators to spend increased tlrne provi(iing In-depth sUPPOrt- they take part in Case Conferences with regard to statutory plan5 and meetin8s Includln8'Child In Need Plan5. Child Protection Plans, and'Early Help Plan5, and are Involved in Pre-Birth Assessments. Worklng with and through familie5, cornplex issues our Staft and Volunteers support parents to give their children the best start in life; and help the whole family achleve their aims and goals. Families are often in a form of'crlsls, when referred to us with a common theme of flnancial difflculties and housing conditions- we coniinue to Issue 'Emergency Food Vouchers. and refer people to the civs Foodbanks and Baby Banki provlde clothes and shoes, furniture, furnishing and beddlng: and offer Pre-paid Bus Tickets for travel to appointments. In year we launched one new service- we were awarded funding by the Jimbo's Fund for a pilot 5ervlce to work with parents aged 26 years and over who were having or who had had thelr children removed. The servlce supports parents to access Contact Centfe'5 (to see thelr children) and consider life without their children including contfaception, housing, educ3tion, and employment. In year we were re.awarded l years funding for our Dad MattersCalderd31e asa resuitof Czlderdale Cwncir'stsrtforLifdfundlogbeingextended. In 2023120241 was appolnted by Voluntary Action Leeds to be a Third Sector Representative on the Leeds Clty Council 'Farnily Help Partnership Board, and in year I continued to work with the 8oard to ensure the best outcomes for children in the clty. In 202412025 I was appointed, by FoTum Central, to be the Third Sector Representatlve on the 'Maternity Population Board. and 'Maternlty Portnershlp,, and in March 2025 1 was asked to joln the '8est Start and 8eyond Alliance Working Group. by Leeds City Council. 'Learnin8 & Developmentr is fundamental to seThtce delivery as familie5 we5entlngcomplexltles grow. In year. the Staff Team took part in 62 different areas of trainin8 including Pre-BSrth. Health and Mental Health; and more complex training including Narcissistic Personality Disorder, Promoting Reunlficatlon,. and Trauma & Resilience Informed Practlce. Trainin8 benefits the Team's professional Llevelopment and enhances or8anisational learning and professionalism: and we will continue to invest in development and learning. Thanks as alway5 to the Board of Trustees for thelr dedlcated support to Home-start Leed5, myself, the staff Team, and Volunteers. During the year we Said goodbye to 4 Trustees . who retired with 31 years, service between them - and welcomed 2 new Trustee5. As always I would Ilke to thank the Staff Team for their Vrk and their willlngness to go 'above and beyond, to support families when the unexpected or cri515 occur5- thelr passion, experience and empathy is dbsplayed every day their commitment is outstanding. Finally, I would Ilke to thank our Volunteers vknoare a key partofoursupportoffer-they supp)rt Familiesthrough emotional and practical help. Bein8 a Volunteer is also about personal growth and as with previous years we have seen people move to new careers and education- as an Drganlsatlon we are proud to provide people with skills and experience to help them develop new futures. Home-start Leeds will cont5nue. in 202512026, to provide Services people need and seek new funds to expand our service offer in Leed5 and beyond. Funding contlnues to be a sector challenge but we know the need for support has not diminished so we will continue to 'lobbV our cause and the needs of parents and children as we know how important a good start to life is to children. TraY Slmpson.ialng Chief Executive officer Page 6
HOME-START iEED5 REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 Our Servlces Familles Supported- 299 Dad's Supported-73 Doula Support- 26 Children Supported- 619 Age Bands of Children in Families Supported: 0-2 years old- 260 3-7 years old- 212 7-11 years old- 115 12-18 years old- 32 Total Number of Volunteers lyear-end IncludlngTTUStee51-58 Number of Volunteer Preparatlon Courses- New Volunteers tralned In year- 3 Dad Matters Calderdale Dad Matters Calderdale supported DadslNon-Birthing Partner to have the best possible relationshlp with their families to better support Dads/Non-8irthin8 Partner in the first 1001 day5 of their parentinBiourney. The service is part of the Dad Matters UK network: and work5 c105ely with other professionals within the Calderdale Council 8eo8raphi¢ area IFlallfax and areal in the community. in Family Hubs and Maternlty Servlces. Dad Matters Calderdale alms to.. Help Dads/Non-81rthin8 Partner have positive relationships w5th thelrfamllles Support Dads/Non-6irthinB Partner with their wellbeing and mental health Encourage Dad5/Non-8irthin8 Partner to partlcipate In services traditionally tsrgeted for Mumsl81rthlng Partners The service provides support to Dad5 to acces5: Antenatal and Postnatal cla55es/groups for Dad5 Outreach servicesl'diop in'5. at Maternity Centre's and communlty venues The Dad Matters Coordinator provides One-to-one Peef Support to DadslNon-Birthing Partner, slgnposts, and supports them to access seNlces and information to help make sense of being a Dad/Non-Blrthlng Partner- and supports with anxlety, stress, and mental health awareness Durlng the year, the service provided One-to-one support for 44 Dads/Non-8irthing Partners- supported 182 Dads/Non-Birthing Partner through Group5 and ainic5.' and math contattat Matemityand famlfyHub5ettings¥Wth 13480adslNon-81rthlng Partners. Dad Matters Calderdale is funded by Caldetdale COU11 thrwh the DepurtmentfvrEducation Startfor Ufeprogn7mme' Dad Matters Leeds IPerlnatall The service Is part of the Leeds Mental Wellbeing Service proviston. Dad Matters Leeds sUPPOrts D3ds/Non-8lrthing Partner to have the best possible relationship with their families. Our service is part of the Dad Matters UK network,. work5 closely with other professionals withln Leeds and natlonally to better support Dads in the first 1001 day5 of their parenting journey: and works with our Perlnatal Service. The service provide5 SUPPOrt to Dadsto access: Antenatal and Postnatal classes/groups for Dads Outreach servicesl'drop in's, at Maternitycentre's and communlty venue5 To atcess tomplementary health seNices The Dad MatteT5 Coordinator provides One-to-one Peer Support to Dads/Non-Birthing Partner. slgnposts, and 5UPPOrtS them to access seNlces a nd Infonnatlon to help make sense of being a Dad/Non-Birthing Partner- and supports with anxiety, stress, and mentsl health awareness In-year the service has provided One- to-one support for 29 Dad5/Non-8irthing Partners- SUPPOrted 95 Oad5lNon-Birthing Partner5 through Groups and Orop-ln Clinics: and made [nal contact at matemtysettlVnth793 DadslMon-Birthing Partners. Dad Matters Leeds (Perlnatall Is funded through the Leeds Mental Wellbeing Service ILMW51 and by Leeds Community Healthcare Trust INHS West Yorkshire Integrated Care Board) Page 7
HOME-START LEED5 REPORT OFTHE rRusfEE5 FOR THE YEAR ENDED 31ST MARCH 2025 Farni Ties Family fies supports.. Kinship Carer5- non-parents including Grandparent. Siblings and Friends looking after non-birth children Reunification Parents- parents being reunified with their chlldren after a period of time in Kinship or State Care. The service Coordinator5 work with Statutory Agencies to provide expert support,- and support Carers and Parents at appolntments wlth statutory bodies that they can find difficult to attend. The support provided helps Carer5 and Parents to better understand and navigate the processes that the care of a childlrenl can involve. Our work also ensures families have appropriate home furnishings. clothes, and heating- that benePit51incoTne are claimed to ensure maximum household income. that homes are ready for children to live in: and that there is support when children join a family. In year we have seen an increase in the need for Reunifcation sUPPOrt as Leeds Clty Council have placed an emphasls on this need. During the year we continued to work with local Kinship Peer Support groups, Leed5 City Councll Klnship Team, and the Reunrfication Team- who have signpostedlreferred Carers and Parents. Carers and Parents can a150 self-refer to the service. Durin8 the year. the 5ervlce 5UPPOrted 34 Families FamilyTies is funded by the Natlonal Lottery Comrnunity Fund. Household Support Fund Summer ZO24 The fund sUPPOrted families who were in need. and those experlencing multlple vulnerabilities or disadv3ntage Working wlth familles we purchased a ran8e of bedding and furnishings- and provided fund5/vouchers for Food and Energy. The purchases meant that.. babies and children had appropriate clothlng to keep them warm and dry children living in adverse home conditions could have better sleepln8 conditlons Families had food and heating Worklng to address parents, bables, and children's needs we were able to imwove their health and well-being. Additionally, through identifylng 'lssues' we signposted some familie5 to organi5atlon5 deliverlng debt, health, home heating and healthy living advice. The fund supported 21 Families {children and adults) Household Support Fund is managed by Forurn Central Leeds on behalf of Leeds City Council The fundin8 ending on the 30th September 2024 Household Support Fund Wlnter 202412025 Ouring the Winter of 202412025, the fund supported families who were in need - those experiencing multiple vulnerabilities or dlsadvantage We often find families can struggle wlth their fln3nce's, particularly when there are unexpected costs such as when new Clothes are needed or a 'white goo(Y stops working. Addltionally, famllies come to us when Benefits are late or they have had deduttion5 and then theirfinances will not stretch to purchase the food they need fortheir children.we used this fundingto purchase: Supermarket Vouchers, 8us Tlckets, Slow Cookers. Microwaves and Kettles- to feklace broken items As with the Summer Fund we Signposted familles to organbsations delivering debt, health, horne heatlng and healthy living advlce. The fund supported 36 Famllie5 Ichildren and adults) Wlnter Support Fund is rn3naged by Forum Central Leeds on behalf of Leeds City Council The funding ended on the 28th March 2025 Leeds Doulas Home-start Leeds has been piloting a Doulas Service for Leeds- the service supportsMums-tO-8e/Birthing Partners 6 weeks either slde of bab5 blrth. The servlce Is referral only through Leeds Maternity Services and is tsr8eted at those wtth 'Health Inequalities, to improve 'Maternity Outcomes., Volunteers undertake Doula Training provided by our in-housetralner,. and then are matched wlth a Mums-to-BelBirthing Partners to 5UPPOrt them over a 12-week period which can include sUPPOrt at the birth. Page 8
HOME-START LEEDS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 In year we sought alternative funds for the se1 and sUprted the work through Donation5, however the Serylce stopped tsking referrals in December 2024. Fortunately, we were able to attract a private donation for this work and we relaunched the seNice in March 2025.The Criteria ha5 had to bE tightened and we are workingwith Matemty Service Partnersto ensurethose mostin need receive support. Inthe yearwe suppjrted 34 women at some stsgeof wegnancy• givir¥more in-depth supwrt to . My Life My Life is a 'pilot 5ervlce' working with parents aged over 26 years of age who are at risk of. or who have had repeated removals of child{renl from their care. We supported parents to reflect on and address behaviours that led to having the possibility of. or had led to the removal of a child to develop new Ilfe skllls for an Improved future.. and in doing so improve their mental wellbeing and reduce the likellhood of further chlldlrenl removal. This is a referral only service for Social Work Teams. Health seiCe Teams and Third Sector Organisations. My Llfe Is hjnded byJimb05 Fundfor12 monthsand comnmod IItMay2024 During the year. the servlce supported 18 Families ParentTo Parent 'Parentto Parent, supports parentswith moderate to complex mental health need5 and accepts referrals and self-referrals citywide. The service support many families living wlth multiple llfe cornplexities who can also Ilve with hlgh leve15 of 'Multiple Deprivation Indice5.' The service supports families to.. Llnderstand parenting responslbllltle5 Improve their child's behaviour by.. al bullding resillence and coping strate8ies bl bondlng wlth the parent cl enjoying play and social interactlon wlth peers and other adults Reduce lsolatlon through Volunteersupport to enable acce55 to Social 3ctwities and health appolntment5 Improve their chlld's health and wellbeingthrou8h healthy eatlng, exerclse. and 5elf-awareness Parent to pant Coordinators support familles wlth 'statutory process. and meetings - we are often part of a Multi-Agency Plan to 5UPPQrt a family with their child's development and wellbeing. Whethe isa 'need match families With a Volunteer to support with work to Improve the home envSronment or get out into the local community. Parent To Parent is funded by the National Lottery Community Fund During the year, the service supported 152 famllies. Perinatal Servlce The servlce Is part of the Leeds Mental WeSlbeine Service provislon. Home-St3rt Leeds Perlnatal Service promotes and supports the importance of earFy attachment by educating and empowerin8 famllles who feel low in mood andlor stressed following the birth of theif baby, We work with parent5- mainly the MotherlBirthing Partner and their chlldren up to aged two years- during the'Perinatal Period, The service 511PPOrts the MotherlBirthlng Partner when they struggle with baby and personal and family relationshlp5 after blrth as a result of poor mental ill health- over the last 6 years we have seen a growth in complexities which can make family life difficult. support can range from 'a chat:. accompanying to appointments: and connerting WFth groups and servlce5 for wellbeing support. WÈ 150 5UPPOrt families - through identified funds and Leeds Third Sector or£anisations- to access items needed to help with baby intluding furn5ture and clothes. As part of the 5UPPOrt offer we have a 'Swim Group., During the year. the servlce 5UPPOrted 95Mothersl8irthinE Partners: and continued to support 11 from the previous year. The Perinatal SeNice is funded through the Leeds Mental Wellbeing servi ILMWSI by West Yorkshire Integrated Care Board Stay Well This Winter 2024 Research, and our experience shows that when familles 5trugEle to heat their homes their mental and physical health suffers which can affect child educational attainment and parental education and ernployment opportunities. Page 9
HOME-START LEEDS REPORTOF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 Many families we 5UPPOrt live in poor quality, poorly insulated private rented homes and when they moved homes. they find them lacking suitable curtalns or having inadequate draft exclusion- and others often need replacement goods as children grow, or Items are dama8ed throu8h mold. Additionally, we are sUPPOrting a number of familles in temporary accommodation who have very little possession5 due to the nature of leaving their previous accomrrwjdatron. The funds helped u5 to supply famllies wlth a range of good5 to help to make their home wafrnpr,. and to Provlde emerBency food provision Isupermarket vouchers). When providing ioods, we also refer families to the Green Doctor $0 that they can receive advice and practlcal support including tackling mold and damp and accessing emergency heating and government subsidies and grants. The fund supported 131 Parents and Children stay Well Th15 Winter is funded by Leeds Community Foundarion The Fund ended on the 12th March 2025 Volunteers Home-start Leeds services would not be deliverable wlthoul our Volunteers - they contlnue to inspire and impress U5 wlth thelr motivation, enthuslasm, and commitment. The recruitment, tralnlng and ongoing support of our Home Vlsitlng Volunteers is an ongoing process, however as Wlth organlsatlons across Leeds, and the Homè-start Network. we are flndlng less people coming forward to volunteer- and those who do have less time to do $0. Sector information shows less people comlng forward to volunteer due to the Increase in Retirement age, Family Caring dutles, increased requirements to seek employment by government policy and the 'Cost of Livin8 Crisis., We have also continued to see our Volunteers retire due to caring duties Igrandchlldren and parents- personallfamily health, the 'Cost of Llvlng Crisls,, and government directive5 requirlng people to work. During the year we reviewed and modSfy our Wolunteer Preparation Tralning Course. del ivery tlme to help with Volunteer recruitment- this was successfulty tialled In September 2024 and we wlll contlnue to review during dellvery, Volunteer recrultment, tra5n5ng, support, and expenses are funded .. National Lottery Community Fund Leeds Mental Wellbeing SeTvice ILMWSI and Leeds Comrnunity Healthcare Trust INHS West Yorkshire Integrated Care Board) The first part of the year saw the contlnuation of our'coordinator Work Experlence, offer with one of our Volunteers providlng 2 days a week support to famllies and the Team. Their contribution wasgreatlyvalued and our support helped them academic learnlng and future career cholces. Students We were very pleased to host a placement for a Student from LeEds Trinty Unlver51ty during the year. Home-start Leeds value5 Its relationships with the cit(s three Universitie5. We are always pleased to 5UPPOrt future Third Sector Workers and Soclal Worker5 in their studies. In-Kind Fundlng Addleshaws- Christma5 gffts forfamilies BT / Open Reach - Christmas gift5 for fomilies Ford Campbell- Christmas gifts for children Sedulo Christmas glfts for children St Oswald's Church Collingham- Christmas gifts forfamilies & children Welcome Skate Store - Christmas gift5 for children The Positive 8irthing Company- Course Vouchers Page 10
HOME-5fART LEEDS REPORT OFTHETRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 Finandal Revlew The financial statements comply with the Companies Act 2006 and the Statement o* Recommended Practlce on Accountlng by Ch3rities150RP 20051 and the tonditions in the Company's Memorandum and Articles of Association. The movement In fvnds is shown on the Statement of Fin3ncial Activitles on page 14. Financial Position As in the 2023-2024 financlal year, during 2024-2025 t)ew funding for the Voluntary Sector continued to be difficult to access due to reduced funding Pots and opportunities and increased demand. whilst Statutory sector fvnds were reduced or ended. Home-Start Leeds has successfully applled for several funds to enhance our service offer: and been succe55ful in obtaining continuatlon fundlng. Income over the year increased from £324,605 to £360,373 due to an Increase In grant income. Expenditure increased from £326,308 to £343,190, This left an overall net income of £17,183 made up of a surplus of El.765 of unrestricted funds ond surplus of £15,418 of restflcted funds. The deficit on restricted funds Is due to the tlming difference5 caused by payments being received in advance. Page 25 shows the restrl¢ted funds to be spent next financlal year totsl £142.931. Investment pollcy and oblectlves In accord3nce with the Trustee Act 2000. the Trustees continue to revlew their investment policy to ensure that the maximum Investment return5 are achieved, while not compromislng the operational requirements and having regard to the acceptable level of Investment risk. Aside from retalning a prudent amount in reserves each year most of the charlty's funds are to be spent in the short term so there are no funds for lorng-term investment. Having considered the optlons available, the 8oafd of Trustee5, after taking advlce from the Finance Committee. agreed to seek out better returns a5 most bank account interest rates contlnued to be d153ppointing. Whllst processes were put in place in-year funds were not moved until the beglnnlng of the 202512026 Financial year. Reserves Pollvi The reserves of the charity are composed of restficted and unrestritted funds. These funds are maintalned at a sufficlent level In order to allow the smooth operation of the charity's 3Ctlvitles. Unrestrltted/Free reserves The level of the unrestricted 3ccumulated funds is regularly monltored by the Trustees. The Trustees of Home-start Leed5 have agreed a serveS pollcy, taklng Into account the guidelines from the Charity Cornmlsslon The Trustees have determined that underlying general reserves are requlred to enable Home-start Leeds to contlnue operations In the unlikely event of a short-term break in income and to cover unforeseen events beyond the Charity's control. Home-start Leed5 current policy 15 to hold a general reserve of up to six-months costs for St?ff and six month5 for other on-going expenditure, which would amount to approximately £140,800 based on the 20241202S Accounts. The 8eneral reserve, excluding designated funds and fixed assets. at 311r March 2025 was £153,792. Free Reserves are requlred to: l. Flnance new and exlstlng projects until such time as funds are receive(i from the relevant grant making body. where appropriate 2. Finance an orderlyclose-down should the need arise 3. To ensure thatthere are adequate Re5ervesto finance any required costs The Trustees have noted that a5 at 31st March 2025 artual free reserve5 exteeded the target of £140,800. It is expected that with targeted projected and committed costs which inclLEde investment in a service development that the level of free reserves will decline in 25126 to the targeted level and as such no additional actlons are required. Restricted Reserves The composition and detailed movement of restricted reseNes is shown in note 16 in the accounts. At the balance sheet date, the restricted funds were mainly held in the form of cash in bank accounts and there are no restrictions on the use of those funds for the purposes for which they are intended. The CLFrrent level of restricted funds, and the ongoing funding arrangements relating to those funds, is sufficient to maintain the running costs of Specific projects undertaken. Page 11
HOME-START LEEDS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 Funders Home-start Leeds would like to thank tt5 funders during the 2024- 2025 financial year. It 15 only with the continuation of funding belng available that we have been able to continue to delwer our much-needed services to Leed5 familie5.' Calderdale Council Fowm Central Jimbos Fund Leeds Community Foundation Notional Lottery Community Fund NHS West Yorkshlre Integrated Care Board Donatlons During the financial year Home-start Leeds received financial donations from individuals and organisations. Some donations were for specific re?50ns Other towards the general running costs of delivering our services. We would like to thank all those who made donations includlng., Addleshaws Goddard Bramell Fund - Home-start UK john Lewls Partnershlp Pinsent Masons University of Leeds We would Ilke to thank Waitrose (Meanwood, Leedsl-who provlded funds for'christmas Eve Activlty Sacks. for Children Finally, we would Ilke to thank both Indldal$ and organisètlons who (lonated to US through Just Glvlnl; and to those who 51gned up to ralse donatlons through 'Easy Fundralsing,. Plans for future periods Durln8 the forthcoming financlal year, 2025-2026. we will continue to explore how we can ensure the sustainability and expansion of our service5 to Leeds families and further afleld in areas without Home-start 5UPPOrt where famllles 3re in need. We wlll also contlnue to focus on bulldlng Strong locèl pèrtnershlps; and work to empower our families to make Informed choices about thelr lives via the provision of quality services from both ourselve5 and from partner5. We wlll contlnue to have a focus on providing a range of service5 that there Is an unmet provlslon of - which ha5 grown in recent years due to cuts to statutory fundin8 - whilst continuing to ensure income streams and robust or8ani5ational 8overnènce and operatlons system5. Approved bythe Board of Directars and signed on its behaw by Karen Breakwell (Chairl Date- 18th September 2025 Page 12
INDEPENDENT EXAMINER'S REPORTTO THETRUSTEES OF HOME-START LEEDS Independent examiner's report to the trustees of Hom*Start Leeds I'the Companv.) I report to the charity trustee5 on my examination of the accounts of the Company for the year ended 31st March 2025. Responslbllltles and basis of report As the charity's trv5tees of the Company land also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in actordance with the requirements of the Companies Act 20061'the 2006 Act'l. Havin8 satisfied myself that the accounts of the Company arÈ not required to be audited under Part 16 of the 2006 Act and are ellglble for Independent examination, I report in respert of my examination of your charity'5 accounts as carried out under Sectlon 145 of the Charities Act 20111'the 2011 Act'l. In carrying out my examination I have followed the Dlrectlons Eiven by the Charity Comm15slon under Section 145151 Ibl of the 2011 Att. Independent examiner's statement Slnce your charity's gross income exceeded £250,OfAI your examlner must be a member of a listed body. I can conflrm that l am qualified to undertake the examination because l am a fflernber of the Institute of Chartered Accountants In England and Wales. which Is one of the listed bodies. I have completed my examination. I conflrm that no matters ha¥e come to my attentlon in connection with the e¥amlnatlon glving me cause to believe.. accounting records were not kept In respect of the Company as required by Section 386 of the 2006 Act,. Dr the accounts do not accord with those records.. or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any rèquirement that the accounts give a true and fair vlew which Is not a matter considered as part of an independent examlnatlon; or the accounts have not been prepared in accordance with the methods and princlples of the Statement of Recommended Practlce for accountlng and reporting by charities lapplbcable to charities preparing thelr accounts in accordance with the Financial Reportlng Standard applicable in the UK and Republic of Ireland IFRS 10211. I have no concern5 and have come across no other matters in connection with the examination to whlch attention should be drawn in thi5 report in order to enable a proper understsndlng of the accounts to be reathed. Christopher Darwln FCA Thomas Coombs Limited Chartered Accovntants 3365 The Pentagon Century Way Thorpe Park Leeds West Yorkshire LSIS 8ZB 18th September 2025 Page 13
HOME-START LEED5 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025 2025 Total funds 2024 Total fund5 Unrestrlcied lunds Designated fund Restrirted funds Note5 INCOME AND ENDOWMENTS FROM Donations and legacies 20,813 9N31 30,244 24,380 Charitable activities Project delivery. management and development 51)0 327,306 327.806 297,688 Investment income 2,323 2,323 2,537 Total 23.636 336,737 360,373 324,605 EXPÉNDITURE ON Charitable attivities Projett delivery, management and development 21,871 321,319 343,190 326,308 NETINCOMEIIEXPENDITUREI 1.765 15,418 17,183 11,7031 RECONCILIATION OF FUNDS Total funds brought forward 152,027 9,500 I2713 289,040 290,743 TOTAL FUNDS CARRIED FORWARD 153,792 9,500 142,931 306,223 289,040 The notes form part of these financial statements Page 14
HOME-START LEED5 BALANCE SHE 31ST MARCH 2025 2025 Total funds 2024 Total fund5 Unrestrirted funds Oesi8nated fund Restricted funds Notes FIXED ASSETS Tangible assets 12 2,647 CURRENT ASSETS Debtors Cash at bank 13 1,839 158,095 8,275 134,656 10.114 302,251 13,D45 277,447 9,500 IS9,934 9.500 142.931 312,365 290,492 CREDITORS Arnounts falling due within one year 14 14,367) 14,3671 13,3011 NET CURRENT ASSETS 155.567 9,$00 142,931 307,998 287,191 TOTAL ASSETS LESS CURRENT LIABILITIES 155.567 9,500 142,931 307,998 289,838 PENSION LIABILITY 17 {1.7751 11,7751 17981 NET ASSETS 153,792 9,$00 142,931 306,223 289,040 FUNDS Unrestricted funds Restrlcted funds 16 163,292 142,931 161,527 127,513 TOTAL FUNDS 306,223 289,040 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 foT the year ended 31st March 2025. The members have not required the company to obtain an audit of its financlal stètsments for the year ended 315t March 2025 in accordance wlth Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for lal ensurlng that the charitable company keeps accountsng records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial Statements whlch give a true and fair view of the state of affairs of the charitable cornpany a5 at the end of each financlal year and of its surplus or defictt for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. Ibl These financial statements have been prepared in accoTdance with the provisions applicable to charitsble companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 18th September 2025 and were signed on its behalf by: K Breakwell- Trustee The notes form part of these finarKial statements Page 15
HOME-sfART LEEDS CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2025 2025 2024 Notes Cash flows from operètlng artlvities Cash generated from operations 22,481 19,2761 Net Cash provided byllused inl operatlng activitie5 22A81 19,2761 Cash flows frorn investing artivities Purchase of tangible flxed assets Interest received 1349 2,537 2,323 Net cash provided by investing activlties 2.323 2,188 Change In cash and cash equivalents in the reporting period Cash and ¢a5h equivalents at the beginning of the reporting period 24,804 17,0881 277,447 284,535 Cash and cash equlvalents at the end of the reporting perlod 302,251 277,447 The notes form part of these financial ststements Page 16
HOME-START LEEDS NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2025 RECONCILIATION OF NET INCOME/IEXPENDrruREI TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net incomellexpenditure) for the reportinB period las per the Statement of Financial Activities) Adjustmentsfor: Oepreciatlon charges Interest received Decrea5e/lincreasel in debtor5 Increase/ldecreasel in creditors Difference between pension charge and cash contribution5 17,183 11,7031 2,647 12,3231 2,931 1,066 977 3,984 12,5371 14,8031 13,3071 19101 Net cash provided byllused inl operatSons 22,481 19,2761 ANALYSIS OF CHANGES IN NET FUNDS At 114124 Cash flow At 3113125 Net cash Cash at bank 277,447 24,804 302,251 277A47 24.804 302,251 Total 277,447 24,804 302,251 The notes form part of these financial statements Page 17
HOME-START LEEDS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 ACCOUNTING POLICIES Basis of preparing the financial Statements The financlal statements of the charitable company, which is a public benefit entity under FR5 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reportlng by Charities: Statement of Recommended Practlce applicable to charities preparing their accounts in atcordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191., Financial Reporting Standard 102 'Tho Financial Reportin8 Standard appllcable In the UK and Republic of Ireland. and the Companies Act 2CK16. The financial statements have been prepared under the historlcal cost convention. The charlty is a Public Benefit Entity as deflned by FRS 102. The financial statements are prepared on a going concern bas15 under the historical cost convention, modifled to Include ertain Item5 at fair value. The financial statements are presented in sterling which Is the functional currency of the charity and rounded to the nearest £1. The signlflcant accountin8 policies applied in the preparatlon of these financial statements are set out below. These policies have been conslstently applied to all years presented unless otherwise stated. Income All incomlng resources are included in the statement of financial actlvlries when the charitv 15 entltled to the income and the amount can be quanti1Sed wlth reasonable accuracy. The following specific policies are applied to partlcular categories of income: Voluntary income Is received by way of grants. donations and gifts Ilncludlng gifts in kindl. These amoullt5 arè included In full in the Statement of Flnanclal Activities in the year In which they are receivable. The value of Services provlded by volunteers has not been included. Grants, where entitlernent is not conditlonal on the delivery of a specific performance by the charitys are recognised when the charity becomes unconditionally entitled to the grant. Where 8rants are received during the year In respect of future periods, the amount of the grant. which relate5 to the future perlods Is shown as deferred grants and Is Included within creditors. Grants, where the incorne Is related to performance and speclfic deliverables, are accounted for a5 the charlty earns the rlght to conslderation by its performance. Income arising from grants and similar contracts speclfically for the provision of actlvlties or services whlch are provided a5 part of the charltable activities of the company Is recorded under the headlng of incomin8 resources from charitable actlvlties, Expendlture Liabllitles are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditufe, it Is probable that a transfer of economic benefits will be required In settlement and the amount of the obligation can be rneasUd reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be dlrectly attributed to particular headings they have been allocated to attlvlties on a basis consistent with the vse of resources. Allocation and apportionment of costs AII costs are lllocated between the expenditure categories of the Statement of Financial Activities on a basis designed to refl2ct the use of the resource. Costs relatin8 to a particular act4Vity are allocated directly whlle othe15 are apportloned on an approprlate basis. Tangible flxed assets Tangible fixed assets are ststed at cost less accumulated depreciation. Cost includes cost5 directly attributable to maklng the asset capable of operating as intended. Depreciation 15 provided on all tan8ible fixed assets. at rates calculated to wrlte off the c05t. less estimated residual valye, of each asset on a systematic basls over Its expetted useful life as follow5.' OffSce equipment Fixtures and fittings 20% Straight line 20% Straight line Page 18 continuod...
HOME-START LEEDS NOTE5 TO THE FINANCIAL sfATEMENTS- continued FOR THE YEAR ENDED 31ST MARCH 2025 ACCOUNTING POLICIES- continued Taxatlon The charity is exempt from corporation tax on its charitable activities. The ch3rltable company is not VAT re8lStered. on the basis that grant and other income is outside the scope of VAT, and accordingly does not recover any attributable value added tax on expenditure. Fund accounting Unrestricted funds can be used in accordance with the charitable obiectlves at the discretion of the trustees. Restricted funds can only be used for particular restricted purp05e5 Within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular iestricted purposes. Designated funds are unrestrirted funds earmarked by the management committee for particular purposes. Further explanation of the nature and purpose of each fund is included in the notes to the flnanclal statements. Penslon costs and other p05t-retirement benef The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company'5 pension scheme are charged to the Statement of Flnanci31 Activitie5 in the perlod to which they relate. DONATIONS AND LEGACIES 202S 2024 Donations Gifts in kind 19,669 10,575 10,665 13,715 30.244 24,380 INVESTMENT INCOME 2025 2024 Interest recelvable Z,3Z3 2,537 INCOME FROM CHARITABLE ACTIVITIES ZOZ5 2024 Actlvlty Project delivery, management and development Grants 327.806 297,688 Grants received. included In the above. are as follows: 2025 2024 Jimbo's Fund - My Life Leed5 Community Foundation- Stay Well This Winter 2024 LMWS- Perlnatal Servlce National Lottery- Parent to Parent General Fund HSUK White Stuff Natiorbal Lottery- Family fies Forum Central- Household Support Fund Summer 2024 HSUK Pears Breathing Space Calderd31e Council - Dad Matters Calderdale 19,744 1,967 71.778 80,88S 11,2811 68,710 80,418 1,803 2.500 76,672 2,600 9,500 45,880 76,383 1,405 45,174 Carried forward 297,336 286,802 Page 19 continued...
HOME-START LEEDS NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31ST MARCH 2025 INCOME FROM CHARITABLE ACTIVITIES- continued 2025 2024 Brought fornvard LMWS. Dad Matters Leeds Waitrose Forum Central- Household Support Fund Winter 202412025 297,336 27,520 500 2.450 286,802 10,886 327,806 297,688 CHARITABLE AcnviTIES COSTS Direct Costs (see note 61 Support costslsee note 71 Tota15 Project delivery, management and development 302,106 41,084 343,190 DIRECT COSTS OF CHARITABLE ACTIVITIES 2025 2024 stsff costs Legal & professional Telephone Sundrles Staff & volunteer expenses Payroll bureau costs Specific grant expendlture Computer c05tS Training Recruitment Gifts in kind Accountancy fees pension scheme (note 171 A5sumptlon amendments pension scheme (note 171 Remeasurement amendments to contribution schedule (note 171 Depreciotion 256,252 4,912 3,Z45 1,394 5,867 4,323 7,191 3N46 464 232,670 6,410 4,105 1,621 6,889 4,286 5,819 11,774 1,094 650 13,715 10,575 21 li 1,758 Z,647 65 3,984 302,106 293,083 SUPPORT COST5 Governance costs Management Tota15 Project delivery. management and development 3S,201 5,883 41.084 Page 20 continued...
HOME-START LEEDS NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31ST MARCH 2025 SUPPORT COSTS- continued Support costs, included Sn the above, are as follows: 2025 Projert dellvery, mana8ement and development 2024 Total activities Rent, rates and water Insurance Subscriptions Postage and statlonery Publlcations Sundries Repairs & maintenance Independent examinatlon Legal & professional 30A36 1.839 598 589 1,479 260 22,142 1.585 512 542 1,796 1,652 206 2,438 2.352 3,000 2.883 41,084 33,225 NET INCOMEIIEXPENDITUREI Net incomellexpenditurel is stated after chargingllcrediting}: 2025 2024 Independent examination Depreclatlon - owned assets 3.000 2,647 2,438 3,984 TRUSTEES, REMUNERATION AND BENEFITS There were no tru5tee5' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024. Trustees, expenses No Trustees claimed expenses for travel for the year ended 31st March 202S12024 no clalms}. io. STAFF COSTS 2025 2024 Wage5 and Salaries Soclal security costs other pen5i0n costs Z32.979 13,264 10,OD9 213,403 11,154 8,113 2S6,252 232.670 The average monthly number of employees during the year wa5 as follows= 2025 12 2024 li Full and part-time staff No employees receNed emoluments in excess of £60.000. Page 21 continued...
HOME-START LEEDS NOTES TO THE FINANCIAL STATEMEfifs- continued FOR THE YEAR ENDED 315T MARCH 2025 io. STAFF COSTS- continued The Charrty con5ider5 It5 key rnana8ement personnel to comprise of the trustee5 and the Chief Officer. The total employment costs, gross remuneration. employer's natlonal insurance and pension contributions of the key management personnel were £46,19212024: £44.1541. ii. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Designated fund Restricted fund5 Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 24,380 24,380 Charitable activitie5 Project delivery, marbagement and developmerrt 1,803 295.885 297,688 Investment Income 2.537 2.537 Total 28,720 295,885 324,605 EXPENDITLIRE ON Charitable actlvltles Prolect dellvery, management and development 13.715 312,593 326,308 NETINCOMEIIEXPENDITURE) 15,005 {16,7081 11,7031 RECONCILIATION OF FUNDS Totsl funds brought forward 137,022 9.500 144,221 290,743 TOTAt FUNDS CARRIED FORWARD 152,027 9.500 127,513 289,040 12. TANGIBLE FIXED ASSETS Flxtures and fittlngs COST At 1st April 2024 Oisposals 36,442 124.6191 At 31st March 2025 11,823 OEPRECIATION At 1st April 2024 Charge for year Eliminated on disposal 33,795 2,647 (24,6191 At 31st March 2025 11,823 NET BOOK VALUE At 31st March 2025 At 31stMarch 2024 2,647 Page 22 continued...
HOME-sfART LEEDS NOTESTO THE FINANCIAI STATEMENTS- continued FOR THE YEAR ENDED aisT MARCH 2025 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Debtors in the ordlnary course of activlties Prepayments and accrued income 150 9,964 380 12,665 10,114 13,045 14. CREDITORS. AMOUNTS FALLING DUE WITHIN ONE YEAR Z025 2024 Other credltors Accruals and deferred income 1,337 3,030 844 2,457 4,367 3,301 15. LEASING AGREEMENTS Mlnimum lease payments under non<ancellable operating leases fall due as follows: 2025 2024 Within one year 11,000 11,000 16. MOVEMENT IN FUNDS Net rnovement in fund5 At 3113125 At 114124 Unrestrlcted funds General fund Designated fund 152,027 9,500 1,765 153,792 9,500 161.527 1,765 163,292 Restricted funds Jimbo's Fund . My Llfe LMWS- Perinatal service Arngld Clark NHS West Yorkshlre Integrated Core Board- Doula Service National Lottery- Family fies Calderdale Council - Dad Matters Calderdale LMWS- Dad Matters Leeds National Lottery.Parent to Parent 202312026 Leeds Doulas 2,173 3,002 19941 2,173 17.943 38 14,941 1,032 18.335 31,521 19.779 3,438 38.467 110,0971 2,897 681 2.658 5,666 9,432 8,238 34.418 20,460 6,096 44.133 9,432 127,513 15A18 142,931 TOTAL FUNDS 289.040 17,183 306,223 Page 23 continued...
HOME-START IEEDS NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31ST MARCH 2025 16. MOVEMENT IN FUNDS- continued Net movement in funds, included in the above are as follows.. Incomlng resources Resources expended Movement in funds Unrestricted funds General fund 23,636 121,871) 1,765 Restricted funds Jimbo's Fund- My Llfe Leeds Communlty Foundation- Stay Well Thls Winter 2024 LMWS- Perlnatal Servlce Arnold Clark NHS West Yorkshire Integrated Care Board- Doula service National Lottery- Family Ties Forum Central- Household Support Fund Calderdale Councll- Dad Motters Calderdale LMWS- Dad Matters Leeds National Lottery-Parent to Parent 202312026 Leeds Doulas 19,744 117,5711 2,173 1,967 71.778 11,9671 168,7761 19941 3,002 19941 110,097) 173,4861 13,8551 144,4921 124.8621 175,2191 110,0971 2,897 76383 3,8SS 45,173 27,520 80.885 9A32 681 2,658 5,666 9,432 336,737 1321.3191 15A18 TOTAL FUNDS 360.373 1343,1901 17,183 Page 24 continued...
HOME-START LEED5 NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31ST MARCH 2025 16. MOVEMENT IN FUNDS- continued Comparatives for movement in funds Net movement in funds At 3113124 At 114123 Unrestrlcted funds General fund Designated fund 137,022 9.500 Is,5 152,027 9,500 146.522 15.LKI5 161,527 Restrirted funds The Henry Smith Charity Leeds Community Foundatbon - Stay Well Thts Winter 2024 LMWS- Perinatal SeNice National Lottery- Parent to Parent Leeds Community Foundation - Dad Matters Arnold Clark NHS West Yorkshire Integrated Care 8oard- Doula SeNice National Lottery- Family Ties Children In Need Calderdale Council- Dad Matters Calderdale LMWS- Dad Matters Leeds National Lottefy-Parent to Parent 202312026 13.514 113,5141 1,281 10.381 33,803 11,135 1,473 11,2811 4,560 133.8031 111,1351 14411 14,941 1.032 30,079 22,245 20,310 111,7441 9,276 120,3101 19.779 3,438 38.467 18,335 31,521 19,779 3,438 38,467 144,221 116,7081 127,S13 TOTAL FUNDS 290,743 11,7031 289.040 Page 25 continued...
HOME-START LEED5 NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31ST MARCH 2025 16. MOVEMENT IN FUNDS- continued Comparative net movement in funds, included In the above are a5 follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 28.720 113,7151 15.005 Restricted fund5 The Henry Smith Charity Leeds Community Foundation- Stay Well This Wlnter 2024 LMWS- Perinatsl SeNice National Lottery- Parent to Parent Leeds Community Foundation- Dad Matters Arnold Clark HSUK White Stuff NHS West Yorkshlre Integrated Care Board- Doula Service National Lottery- Family Ties Children In Need Forum Central - Household Support Fund HSUK Pear5 Breathing Space Calderdale Councll- Dad Matters Calderdale LMWS- Dad Matters Leeds National Lottery-Parent to Parent 202312026 113,5141 113.5141 11,2811 68,710 11,2811 4.560 133,8031 111.1351 14411 164,1501 133,8031 111.1351 14411 12.5001 2.500 111,7441 {67,3961 (20,310) 12,6001 19,500 126,1011 {7,4481 141,9511 111,7441 9.276 120,3101 76.672 2,600 9,500 45,880 10,886 80,418 19,779 3,438 38,467 295.885 1312,5931 116,7081 TOTAL FUNDS 324.605 1326.3081 11,7031 Deslgnated funds- Designated funds are allocated to corbtribute to costs in 25126 for a Corporate Fundraisin8 Manager. At the end of the financial year the trustees revlewed the restricted funds in the Ilght of donor conditlons and relevant circurnstance5. The projects and uses which the above restrirted funds are intended to fund are summarlsed below. Restrlcted funds- summary -To provide support to ParentslFarnilies with low to moderate mental health issues. -To provide Perinatal 5UPPOrt for MumslBirthing Partners with 2. LMWS / ICB (Perinatal Service) children 0-2 years with rM)or Perinatal Mental Health. 3. NHS West Yofkshlre Integrated Care Board (Doula -Developing of a Doula Service for Leed5 including the trainin8 of Servicel a Trainer and Volunteers. 4. HSUK I White Stuff 202312024 -To provide run a grc>up for Young Mothers under 25 years of age. 5. Calderdale Councll (Dad Matters Calderdalel -To provide support and groups for Perinatal Dads in Calderdale. 6. HSUK / Pear5 Foundation 8reathing Space -supporting the Doula Service for Leed5. 7. Forum Central (Household Support To provide goods for Leeds families Struggling with the Fund2023120241 Cost-of-Living Crisis 8. LMWS/ ICB (Dad Mattèrs Leeds) -To provide support and group5 for Perinatsl Dads in Leeds. 9. Arnold Clark -To purchase clothes for families. -The 8rant wa5 Used to provide essential winter clothing and footwear for children in the famllles SUPPDrted by our volunteers. -To provide 5UPPOrt to Kinship Carers and Reunlfication Parents. l. N?tlon?l Lottery (Parent to Parent 202312026) 10. LCF Stay Well Winter Fund 202412025 11. Natlonal Lottery (Family Ties) Page 26 continued...
HOME-START LEEDS NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31ST MARCH 2025 17. EMPLOYEE BENEFIT OBLIGATIONS Pension Scheme The company participates in the scheme. a multi-ernployer scheme which provides benefits to some 521 non-associated participating employers. The Scheme 15 a defined benefit scheme in the UK. It is not Possible for the company to obtaln sufficient information to enable It to account for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined contribution scheme. The scheme Is subject to the fundin8 le8islation outlined in the Pensions Act 2004 which came into force on 30 Oecember 2005. This, together wlth documents 15sved by the Pensions Regulator and Technical Artuarial Standards issued by the Financlal Reportlng Council, Set out the framework for funding defined benefit occupational pension schernes in the UK. The scheme is classlfied as a 'last-man standlng arrangement.. Therefore the company is potentially Ilable for other participating employers, obligations if those employer5 are unable to meet thelr share of the scheme dèficit following withdrawal from the scheme. Participating employers are legally requlred to meet their share of the scheme defi¢lt on an annuity purchase basis on withdrawal from the scherne. A full artuarial valuatlon for the scheme was carried out at 30 September 2023. This valuation showed assets of £514.9m. liabilitie5 of E531.Om and a dellclt of £16.Im. To eliminate this funding shortfall, the Trustee ha5 asked the participating employers to pay additional contributions to the scheme as follows: Deflcft contribution5 From l Aprll 2025 to 31 March 2028: £2.1(KI.CW per annum, payable monthly. Unle55 a cofbcession has been agreed with the Trustee the term to 31 March 2028 applles. Note that the scheme's prevlou5 valuatlon wa5 carrled out with an effective date of 30 September 2020. Thls valuation showed assets of £800.3m, liabilities of E831.9m and a deflclt of £31.6m. To eliminate thls fundlng shortfall. the Trustee asked the particlpatln8 employers to pay additional contrlbuttons to the Scheme as follows.. From l April 2022to 31 January 2025: £3.312.c perannum, payable monthly. The recovery plan contrlbutbons are allocated to each participating employer in line with their estimated share of the Serle5 l and Seiie5 2 Scheme liabilities. Where the scheme Is in deficit and where the company has agreed to a deficit fundlng arrangement the company recognises a liabllity foi thls obligatlon. The amount recognised is the net present value of the deflclt reductlon contributions payable under the agreernent that relate5 to the deficit. The present value is calculated using the discount rate detalled In these disclosures. The unwindin8 of the discount rate is recognised as a finance cost. PRESENTVAIUES OF PROVISION 31 March 2025 l£sl 1,775 31 March 2024 {£51 798 31 March 2023 l£sl 1,708 Present value of provlslon RECONCILIATION OF OPENING ANO CLOSING PROVISIONS Period Ending 31 March 2025 l£sl 798 21 18131 li 1.758 1,775 Period Ending 31 March 2024 l£sl 1,708 65 19761 Provision at start of period Unwinding of the discount factor (interest expense) Deficit contribution paid Remea5urements- impact of any change in assumptlon5 Remeasurements- amendments to the contribution schedule Provision at end of period 798 Paee 27 continued...
HOME-START LEEDS NOTES TO THE FINANCIAL sfATEMENTS- continued FOR THE YEAR ENDED 31ST MARCH 2025 17. EMPLOYEE BENEFIT OBLIGATIONS- continued INCOME AND EXPENDITURE IMPACT Period Endlng 31 March 2025 Period Endlng 31 Mdrch 2024 (£51 65 Interest expense Remea5Ltrements- impact of any chan8e in assumptlons Remeasurements. amendments to the contribution sthedule 21 li 1,7S8 ASSUMPTIONS 31 March 2025 % per annum 31 March 2024 % per annum 5.31 31 March 2023 % perannum 5.52 Rate of discount 4.84 The discount rates shown above are the equivalent single discount rates whlch. when used to discount the future rÈcovery plan contributlon5 due, would give the same resutts as using a fvll AA corporate bond yield cuNe to discount the same recovery plan contribution5, For information purpose5 the charlty has received Contirrnation frorn the Pension Trust that the estlmated debt on withdrawal of the charlty from the pension scheme as at 30 September 2024 was £7,120. Only the above £1,775 Pfesent value of additional contiibutions is provlded for within the financial statements, 18. CAPITAL COMMITMENTS Home-5tart Leeds is a charitable company, limited by guarantee and has no share capital. The members have agieed to contribute £1 each to the Charity's assets in the event of it wlndlng up. if it5 assets Should prove insuff icient to covef its The controlllng party of the charity is conSided to be its b)ard of trustees. 19. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31st March 2025. Page 28
HOME-START LEEDS DEfAILED STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31ST MARCH 2025 2025 2024 INCOME AND ENDOWMENTS Donatlons and legacies Donations Gifts in kind 19,669 10,575 10,665 13,715 30,244 24,380 Investment income Interest receivable 2,323 2,537 Charltable artlvitles Grants 327.806 297,688 Total Incoming rosources 360,373 324,605 EXPENDITURE Charitoble artivltles Wages Social security Pensions Legal & professional Telephone Sundrles Staff & volunteer expenses Payroll bureau costs Speclllc grant expenditure Computei costs Training Recruitment Gifts in kind Accountancy fees penslon scheme Inote 171 Assumption amendments penslon scheme (note 171 Remeasurement amendment5 to contributlon schedule (note 171 Depreciation of tanglble fixed assets 232,979 13.264 10,009 4,912 3,Z45 1,394 5.867 4,323 7.191 3,446 464 213,4D3 11,154 8,113 6,410 4,105 1.621 6.889 4,286 5,819 11,774 1,094 6SO 13,715 10,575 21 li 65 1,758 2,647 3.984 302.106 293.083 Support costs M¥nagement Rent, rates and water Insurance Subscription5 Postage and statlonery Publications Sundrles Repairs & maintenance 30,436 1,839 598 589 1,479 260 22,142 1,585 512 542 1,796 1,652 206 35,201 28,435 Thls page does not lorm part of the ststutory financial statements Page 29
HOME-START LEEDS DETAILED STATEMENT OF FINANCIAL ACTivrriES FOR THE YEAR ENDED 31ST MARCH 2025 2025 2024 Management Governance costs Independent examination Legal & professional 2,438 2,352 2.883 5.88a 4,790 Total resources expended 343,190 326,308 Net income/lexpenditurel 17,183 11.7031 This page does notform part of the ststutory flnanci31 statements Page 30