COMPANY REGISTRATION NUMBER: SC280849 CHARITY REGISTRATION NUMBER: SC006806
Home-Start Dunfermline
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2026
Home-Start Dunfermline
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2026
| Page | |
|---|---|
| Trustees' annual report (incorporatng the directors' report) | 1 |
| Independent examiner's report to the trustees | 6 |
| Statement of fnancial actvites (including income and expenditure | |
| account) | 8 |
| Statement of fnancial positon | 9 |
| Notes to the fnancial statements | 11 |
Home-Start Dunfermline
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Directors' Report)
Year ended 31 March 2026
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2026.
Reference and administrative details
Registered charity name Home-Start Dunfermline Charity registration number SC006806 Company registration number SC280849 Principal office and registered 41 Bruce Street office Dunfermline Fife KY12 7AG The trustees Leona Doherty (Chair) Andrew Guy Trumper (Treasurer) Pauline Miller Kirstyn Naples Heather Bett (Appointed 24 June 2025) James Schofield (Appointed 24 June 2025) Caitlin McPherson (Appointed 17 February 2026) James Hutton (Appointed 28 April 2026) Louise Miller (Treasurer) (Resigned 22 April 2025) Natalie Jayne Gilliland-Paterson (Resigned 28 October 2025) Elizabeth Grace Sedley (Resigned 22 April 2025) Anna Matthews (Resigned 24 June 2025)
Company secretary Lesley-Ann Chessor Independent examiner Craig Wallace B.Acc.(Hons), F.C.C.A. 18 North Street Glenrothes Fife KY7 5NA
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Home-Start Dunfermline
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Directors' Report) (continued)
Year ended 31 March 2026
Structure, governance and management
Governing Document
Home-Start is a company limited by guarantee having no share capital. It was incorporated in 2005 and is governed by the terms of its Memorandum and Articles of Association. The charity is recognised as such by the Office of the Scottish Charity Regulator (OSCR) and HM Revenue & Customs and its Scottish Charity number is SC006806.
Recruitment and Appointment of Management Commitee
The affairs of Home-Start Dunfermline are managed by a Board of Charity Trustees consisting of not less than 3 and not more 12 individuals. Trustees are appointed by the membership at the AGM for up to 3 years and can stand for re-election. The services and activities are delivered by a staff team led by the Scheme Manager.
Risk Review
Procedures and systems are in place to ensure the charity is not exposed to any major risks. The charity is aware of the risks to external funding.
Internal risks are minimised by the implementation of procedures for the authorisation of all transactions and projects to ensure a consistent quality for all operational aspects of the charity. These procedures are reviewed on a periodic basis to ensure that they still meet the needs of the charity.
Objectives and activities
The objective of Home-Start Dunfermline is to offer support, friendship and practical help to parents with young children within Dunfermline and the South West Fife villages. Home-Start Dunfermline aims to:
-
Offer support, friendship and practical assistance by visiting families and providing one on one support in their own homes;
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Reassure parents that difficulties in bringing up children are not unusual and encourage enjoyment in family life;
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Develop a relationship with each family to allow flexible, needs led support unique to each family;
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Encourage parents' strengths and emotional wellbeing for the ultimate benefit of their children;
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Encourage families to widen their network of sustainable support in their own community.
The charity is affiliated to Home-Start UK, and abides by their code of practice.
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Home-Start Dunfermline
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Directors' Report) (continued)
Year ended 31 March 2026
Achievements and performance
Services
Home-Start Dunfermline continued to offer support to families in Dunfermline and the South West Fife area who are referred into the Scheme with at least one child under the age of 5. Families who are referred are offered an initial visit with one of our Co-ordinators to discuss support needs and what can be offered by our service. The core support continues to be offered through 1:1 Home-Visiting support by fully trained supported Volunteers. Additional support that Home-Start Dunfermline provides is a weekly family group at the Dell Farquharson Community Centre, with weekly Bookbug and craft sessions (delivered by trained staff) and regular Baby Massage courses for parents with children 6 weeks to 1 year old. Our weekly Baby Group for new parents and carers with babies runs on a Thursday at Dell Farquharson Centre alongside the Family Group session. We continue to provide a 'Stay and Play' in partnership with Treetops Nurture Centre and an adult only Time4U group. We have also facilitated a Mellow Dad's Parenting Group.
The groups continued to run through school holiday periods (excluding Christmas). We enjoyed trips and outings during the summer months which included 3 local trips, a family trip to Little World of Play and one whole family away day to Craigtoun Country Park.
Statstcs
-
64 new referrals were received in total this year;
-
11 completed Infant Massage;
-
82 families were supported in total during the year;
-
Of these parents, 35 were self-referrals, 33 came from Health Visitors, 3 from Social Work, 1 from Education, and the remaining were referred from various other sources;
-
Of the new referrals, 13% were aged 16-24, 71% were aged 25-40, 14% were aged over 40;
-
78% were White Scottish, the rest were from minority ethnic backgrounds;
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149 children under 16 were supported in total, with 110 of these being children 5 and under;
-
14 families were given 1:1 volunteer support;
-
12 families were given 1:1 paid worker support;
-
78 families were supported through group work activities, including Baby Group, Family Group sessions, Infant Massage, Adult only Time4U and Partnership Outreach work with Treetops Nursery in Rosyth. Most families came to a mixture of all of these activities.
Volunteers
We have had 16 volunteers work with us in total this year, including 5 new volunteers completing the Volunteer Preparation course in the period. We currently have 8 active and committed Trustees.
Profle and Partnership
Home-Start Dunfermline is actively engaged in the Voluntary Sector Children's Services Forum (facilitated by Fife Voluntary Action), the Early Year's Collective (a networking group consisting of Home-Starts in Fife, Gingerbread and The Cottage) and the Dunfermline and South West Fife Under Three's Provision Referral Panel (facilitated by colleagues in Early Years) and the Early Years Network in Dunfermline and South West Fife. Home-Start Dunfermline has delivered in partnership with Treetops Family Nurture Centre, Fife Council Early Help and Support Team, Fife Gingerbread and Smart Play Network
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Home-Start Dunfermline
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Directors' Report) (continued)
Year ended 31 March 2026
Achievements and performance (continued)
We actively participate in events and training throughout the year facilitated by Home-Start Scotland including regular online Managers Meetings, Home-Start Scotland Leadership Forum and are a partner in the Home-Start Fife Consortium. Home-Start Dunfermline has an active online presence on Facebook and Instagram.
Financial review
The charity has generated a surplus of £11,323 (2025: £10,810) for the year ended 31 March 2026 as detailed on page 8. The total reserves stand at £116,961 (2025: £105,638) of which £116,961 (2025: £96,313) represent unrestricted funds.
Reserves Policy
The Trustees appreciate that apart from the general funding received from Fife Council, funding is also received for specific projects. The Trustees have decided that the charity needs to hold at least six months' operating expenditure in reserves should current sources of income be reduced severely.
Plans for future periods
It is the desire of the Management Group of Home-Start Dunfermline to continue to be an outward looking organisation, pursuing opportunities for continuing development in response to need and exploring opportunities for joint or partnership working. Our key mission remains to provide highly professional services to families in our area, in pursuit of improving life chances for young children by supporting parents to be the best that they can be.
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Home-Start Dunfermline
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Directors' Report) (continued)
Year ended 31 March 2026
Trustees' responsibilities statement
The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the applicable Charities SORP;
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make judgements and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue to operate.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report (incorporating the directors' report) was approved on 25 June 2026 and signed on behalf of the board of trustees by:
Leona Doherty Chair
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Home-Start Dunfermline
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Home-Start Dunfermline
Year ended 31 March 2026
I report to the trustees on my examination of the financial statements of Home-Start Dunfermline ('the charity') for the year ended 31 March 2026.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (‘the 2005 Act’), the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts of the company are not required by charity or company law to be audited and have chosen instead to have an independent examination.
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts carried out under section 44(1)(c) of the 2005 Act. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended).
Independent examiner's statement
Since the charity is required by company law to prepare its accounts on an accruals basis and is registered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I can confirm that I am qualified to undertake the examination because I am a registered member of the Association of Chartered Certified Accountants which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act, section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; or
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the financial statements do not accord with those records or with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006; or
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the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
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the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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Home-Start Dunfermline
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Home-Start Dunfermline (continued)
Year ended 31 March 2026
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Craig Wallace B.Acc.(Hons), F.C.C.A. Independent Examiner 18 North Street Glenrothes Fife KY7 5NA
25 June 2026
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Home-Start Dunfermline
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 31 March 2026
| 2026 | 2025 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donatons and legacies | 5 | 141,952 |
21,516 | 163,468 | 155,678 |
| Other trading actvites | 6 | 162 |
– | 162 | 160 |
| Investment income | 7 | 685 |
– | 685 | 854 |
| -------------------------------------- | --------------------------------- | -------------------------------------- | -------------------------------------- | ||
| Total income | 142,799 | 21,516 | 164,315 | 156,692 | |
| ====================================== | ================================= | ====================================== | ====================================== | ||
| Expenditure | |||||
| Expenditure on charitable actvites | 8,9 | 122,151 |
30,841 | 152,992 | 145,882 |
| -------------------------------------- | --------------------------------- | -------------------------------------- | -------------------------------------- | ||
| Total expenditure | 122,151 | 30,841 | 152,992 | 145,882 | |
| ====================================== | ================================= | ====================================== | ====================================== | ||
| -------------------------------------- | --------------------------------- | -------------------------------------- | -------------------------------------- | ||
| Net income and net movement in funds | 20,648 | (9,325) | 11,323 | 10,810 | |
| ====================================== | ================================= | ====================================== | ====================================== | ||
| Reconciliaton of funds | |||||
| Total funds brought forward | 96,313 | 9,325 | 105,638 | 94,828 | |
| -------------------------------------- | --------------------------------- | -------------------------------------- | -------------------------------------- | ||
| Total funds carried forward | 116,961 | – | 116,961 | 105,638 | |
| ====================================== | ================================= | ====================================== | ====================================== |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 11 to 20 form part of these financial statements.
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Home-Start Dunfermline
Company Limited by Guarantee
Statement of Financial Position
31 March 2026
| 2026 | 2025 | |||
|---|---|---|---|---|
| Note | £ | £ | £ | |
| Fixed assets | ||||
| Tangible fxed assets | 15 | 957 | 1,332 | |
| Current assets | ||||
| Debtors | 16 | 287 | 2,209 | |
| Cash at bank and in hand | 121,977 | 108,524 | ||
| -------------------------------------- | -------------------------------------- | |||
| 122,264 | 110,733 | |||
| Creditors: amounts falling due within one year | 17 | 6,260 | 6,427 | |
| -------------------------------------- | -------------------------------------- | |||
| Net current assets | 116,004 | 104,306 | ||
| -------------------------------------- | -------------------------------------- | |||
| Total assets less current liabilites | 116,961 | 105,638 | ||
| -------------------------------------- | -------------------------------------- | |||
| Net assets | 116,961 | 105,638 | ||
| ====================================== | ====================================== | |||
| Funds of the charity | ||||
| Restricted funds | – | 9,325 | ||
| Unrestricted funds | 116,961 | 96,313 | ||
| -------------------------------------- | -------------------------------------- | |||
| Total charity funds | 19 | 116,961 | 105,638 | |
| ====================================== | ====================================== |
For the year ending 31 March 2026 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
The statement of financial position continues on the following page.
The notes on pages 11 to 20 form part of these financial statements.
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Home-Start Dunfermline
Company Limited by Guarantee
Statement of Financial Position (continued)
31 March 2026
These financial statements were approved by the board of trustees and authorised for issue on 25 June 2026, and are signed on behalf of the board by:
Leona Doherty Chair
The notes on pages 11 to 20 form part of these financial statements.
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Home-Start Dunfermline
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2026
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in Scotland and a registered charity in Scotland. The address of the registered office is 41 Bruce Street, Dunfermline, Fife, KY12 7AG.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Home-Start Dunfermline meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The charity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:
No cash flow statement has been presented for the charity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
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Home-Start Dunfermline
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2026
3. Accounting policies (continued)
Fund accounting
Funds held by the charity are either:-
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unrestricted general funds, which are donations and other incoming resources receivable or generated for the objectives of the charity without specified purpose.
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restricted funds, which are funds that can only be used for a particular restricted purpose within the objectives of the charity.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
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income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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legacy income is recognised when receipt is probable and entitlement is established.
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income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
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income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Resources expended are included in the accounts on an accruals basis inclusive of any VAT which cannot be recovered, as the charity is not VAT registered.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
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Home-Start Dunfermline
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2026
3. Accounting policies (continued)
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
- straight line over three years and 20% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at the carrying value plus accrued interest less repayments. The financing charge to expenditure is at a constant rate calculated using the effective interest method.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
4. Limited by guarantee
The company is limited by guarantee and, consequently, has no share capital.
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Home-Start Dunfermline
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2026
5. Donations and legacies
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2026 | |||
| £ | £ | £ | |||
| Donatons | |||||
| Donatons | 7,787 | 1,500 | 9,287 | ||
| Grants | |||||
| Fife council | 112,165 | – | 112,165 | ||
| Inspiring Scotland PIMH | – | – | – | ||
| Cash for Kids | – | 1,016 | 1,016 | ||
| Garfeld Weston | – | – | – | ||
| RNRMC | – | – | – | ||
| Lotery Community Fund | – | 15,000 | 15,000 | ||
| The Robertson Trust | 20,000 | – | 20,000 | ||
| Hugh Fraser Foundaton | – | 4,000 | 4,000 | ||
| The Russell Trust | 2,000 | – | 2,000 | ||
| -------------------------------------- | --------------------------------- | -------------------------------------- | |||
| 141,952 | 21,516 | 163,468 | |||
| ====================================== | ================================= | ====================================== | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2025 | |||
| £ | £ | £ | |||
| Donatons | |||||
| Donatons | 13,003 | – | 13,003 | ||
| Grants | |||||
| Fife council | 119,309 | – | 119,309 | ||
| Inspiring Scotland PIMH | – | 10,216 | 10,216 | ||
| Cash for Kids | – | 4,650 | 4,650 | ||
| Garfeld Weston | – | 7,500 | 7,500 | ||
| RNRMC | 1,000 | – | 1,000 | ||
| Lotery Community Fund | – | – | – | ||
| The Robertson Trust | – | – | – | ||
| Hugh Fraser Foundaton | – | – | – | ||
| The Russell Trust | – | – | – | ||
| -------------------------------------- | --------------------------------- | -------------------------------------- | |||
| 133,312 | 22,366 | 155,678 | |||
| ====================================== | ================================= | ====================================== | |||
| 6. | Other trading actvites | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2026 | Funds | 2025 | ||
| £ | £ | £ | £ | ||
| Fundraising | 162 | 162 | 160 | 160 | |
| ================ | ================ | ================ | ================ |
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Home-Start Dunfermline
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2026
7. Investment income
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2026 | Funds | 2025 | ||
| £ | £ | £ | £ | ||
| Bank interest receivable | 685 | 685 | 854 | 854 | |
| ================ | ================ | ================ | ================ | ||
| 8. | Expenditure on charitable actvites by fund type | ||||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2026 | |||
| £ | £ | £ | |||
| Actvity type 1 | (19,000) | 19,000 |
– | ||
| Charitable actvites | 128,419 | 11,841 | 140,260 | ||
| Support costs | 12,732 | – | 12,732 | ||
| -------------------------------------- | --------------------------------- | -------------------------------------- | |||
| 122,151 | 30,841 | 152,992 | |||
| ====================================== | ================================= | ====================================== | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2025 | |||
| £ | £ | £ | |||
| Actvity type 1 | – | – | – | ||
| Charitable actvites | 116,449 | 13,041 | 129,490 | ||
| Support costs | 16,392 | – | 16,392 | ||
| -------------------------------------- | --------------------------------- | -------------------------------------- | |||
| 132,841 | 13,041 | 145,882 | |||
| ====================================== | ================================= | ====================================== | |||
| 9. | Expenditure on charitable actvites by actvity type | ||||
| Actvites | |||||
| undertaken | Support | Total funds | Total fund | ||
| directly | costs | 2026 | 2025 | ||
| £ | £ | £ | £ | ||
| Charitable actvites | 140,260 | 11,863 | 152,123 | 141,877 | |
| Governance costs | – | 869 | 869 | 4,005 | |
| -------------------------------------- | --------------------------------- | -------------------------------------- | -------------------------------------- | ||
| 140,260 | 12,732 | 152,992 | 145,882 | ||
| ====================================== | ================================= | ====================================== | ====================================== |
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Home-Start Dunfermline
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2026
10. Support costs
| Support | ||||
|---|---|---|---|---|
| costs | Total 2026 | Total 2025 | ||
| £ | £ | £ | ||
| Communicatons and IT | 5,402 | 5,402 | 5,590 | |
| General ofce | 6,461 | 6,461 | 6,797 | |
| Governance costs | 869 | 869 | 4,005 | |
| --------------------------------- | --------------------------------- | --------------------------------- | ||
| 12,732 | 12,732 | 16,392 | ||
| ================================= | ================================= | ================================= | ||
| 11. | Net income | |||
| Net income is stated afer charging/(creditng): | ||||
| 2026 | 2025 | |||
| £ | £ | |||
| Depreciaton of tangible fxed assets | 610 | 432 | ||
| ================ | ================ | |||
| 12. | Independent examinaton fees | |||
| 2026 | 2025 | |||
| £ | £ | |||
| Fees payable to the independent examiner for: | ||||
| Independent examinaton of the fnancial statements | 756 | 720 | ||
| ================ | ================ |
13. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2026 | 2025 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 100,527 | 99,393 |
| Social security costs | 1,250 | 2,259 |
| Employer contributons to pension plans | 6,201 | 5,855 |
| -------------------------------------- | -------------------------------------- | |
| 107,978 | 107,507 | |
| ====================================== | ====================================== | |
| The average head count of employees during the year was 6 (2025: 6). | The average | number of |
| full-tme equivalent employees during the year is analysed as follows: | ||
| 2026 | 2025 | |
| No. | No. | |
| Number of staf | 4 | 4 |
| ================ | ================ |
The average head count of employees during the year was 6 (2025: 6). The average number of full-time equivalent employees during the year is analysed as follows:
No employee received employee benefits of more than £60,000 during the year (2025: Nil).
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Home-Start Dunfermline
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2026
14. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
No trustee expenses have been incurred.
15. Tangible fixed assets
| Equipment | |||
|---|---|---|---|
| £ | |||
| Cost | |||
| At 1 Apr 2025 | 11,013 | ||
| Additons | 1,437 | ||
| Disposals | (5,803) | ||
| --------------------------------- | |||
| At 31 Mar 2026 | 6,647 | ||
| ================================= | |||
| Depreciaton | |||
| At 1 Apr 2025 | 9,681 | ||
| Charge for the year | 610 | ||
| Disposals | (4,601) | ||
| --------------------------------- | |||
| At 31 Mar 2026 | 5,690 | ||
| ================================= | |||
| Carrying amount | |||
| At 31 Mar 2026 | 957 | ||
| ================================= | |||
| At 31 Mar 2025 | 1,332 | ||
| ================================= | |||
| 16. | Debtors | ||
| 2026 | 2025 | ||
| £ | £ | ||
| Prepayments and accrued income | 287 | 2,209 | |
| ================ | =========================== | ||
| 17. | Creditors: amounts falling due within one year | ||
| 2026 | 2025 | ||
| £ | £ | ||
| Accruals and deferred income | 1,679 | 1,552 | |
| Social security and other taxes | 1,954 | 1,531 | |
| Other creditors | 2,627 | 3,344 | |
| --------------------------- | --------------------------- | ||
| 6,260 | 6,427 | ||
| =========================== | =========================== |
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Home-Start Dunfermline
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2026
18. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £6,201 (2025: £5,855).
19. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | At | ||||
| 1 | Apr 2025 | Income | Expenditure | 31 Mar 2026 | |
| £ | £ | £ | £ | ||
| General funds | 96,313 | 142,799 | (122,151) | 116,961 |
|
| ================================= | ====================================== | ====================================== | ====================================== | ||
| At | At | ||||
| 1 | Apr 2024 | Income | Expenditure | 31 Mar 2025 | |
| £ | £ | £ | £ | ||
| General funds | 94,828 | 134,326 | (132,841) | 96,313 |
|
| ================================= | ====================================== | ====================================== | ================================= |
Unrestricted funds can be used in accordance with the charity's charitable objectives at the discretion of the Trustees.
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Home-Start Dunfermline
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2026
19. Analysis of charitable funds (continued)
Restricted funds
| Restricted funds | ||||
|---|---|---|---|---|
| At | At | |||
| 1 Apr 2025 | Income | Expenditure | 31 Mar 2026 | |
| £ | £ | £ | £ | |
| Inspiring Scotland PIMH | – | – | – | – |
| Edinburgh Faculty of Advocates | – | 1,500 | (1,500) | – |
| Cash for Kids | 1,825 | 1,016 | (2,841) | – |
| Garfeld Weston | 7,500 | – | (7,500) | – |
| Hugh Fraser Foundaton | – | 4,000 | (4,000) | – |
| Lotery Community Fund - Awards for | ||||
| All | – | 15,000 | (15,000) | – |
| --------------------------- | --------------------------------- | --------------------------------- | ---------------- | |
| 9,325 | 21,516 | (30,841) | – |
|
| =========================== | ================================= | ================================= | ================ | |
| At | At | |||
| 1 Apr 2024 | Income | Expenditure | 31 Mar 2025 | |
| £ | £ | £ | £ | |
| Inspiring Scotland PIMH | – | 10,216 | (10,216) | – |
| Edinburgh Faculty of Advocates | – | – | – | – |
| Cash for Kids | – | 4,650 | (2,825) | 1,825 |
| Garfeld Weston | – | 7,500 | – | 7,500 |
| Hugh Fraser Foundaton | – | – | – | – |
| Lotery Community Fund - Awards for | ||||
| All | – | – | – | – |
| ---------------- | --------------------------------- | --------------------------------- | --------------------------- | |
| – | 22,366 | (13,041) | 9,325 |
|
| ================ | ================================= | ================================= | =========================== |
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Home-Start Dunfermline
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2026
19. Analysis of charitable funds (continued)
Name of Fund Purpose
Inspiring Scotland PIMH To provide support for women and families affected, or at risk of, perinatal and infant mental health issues. Edinburgh Faculty of To provide funds for project expenditure. Advocates Cash for Kids To provide support to cover group costs and activities. Garfield Weston To provide support to cover group costs and activities. The Hugh Fraser To provide support to cover group work programmes for families. Foundation
Community Fund - Awards To provide support to cover group work programmes for families. For All
20. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2026 | |
| £ | £ | £ | |
| Tangible fxed assets | 957 | – | 957 |
| Current assets | 122,264 | – | 122,264 |
| Creditors less than 1 year | (6,260) | – | (6,260) |
| -------------------------------------- | ---------------- | -------------------------------------- | |
| Net assets | 116,961 | – | 116,961 |
| ====================================== | ================ | ====================================== | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Tangible fxed assets | 1,332 | – | 1,332 |
| Current assets | 101,408 | 9,325 | 110,733 |
| Creditors less than 1 year | (6,427) | – | (6,427) |
| -------------------------------------- | --------------------------- | -------------------------------------- | |
| Net assets | 96,313 | 9,325 | 105,638 |
| ====================================== | =========================== | ====================================== |
21. Related parties
For the whole of the financial year the company was under the control of its Trustees as listed on page 1 of the financial statements.
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