Charity registration number SC001360 (Scotland)
Company registration number SC229797 (Scotland)
HOME LINK FAMILY SUPPORT
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
HOME LINK FAMILY SUPPORT
CONTENTS
Page
Trustees' report
1 - 9
Independent auditor's report
10 - 12
Statement of financial activities
13 - 14
Balance sheet
15
Statement of cash flows
16
Notes to the financial statements
17 - 29
HOME LINK FAMILY SUPPORT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association,the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

 

The charity's objectives are:

 

 

The objectives of the Company are met by providing quality home visiting and group support to families with young children who are under stress or experiencing difficulties.The objects of the Company are wholly charitable.

Principal activities

 

The principal activity of the Company has been the support of parents and young children in accordance with its Articles of Association. Home Link Family Support currently provides Group work, Family Support, Antenatal Support, and Volunteer Family Support in Edinburgh. In Midlothian, we provide the following services: Volunteer Family Support, Systemic Family Counselling, School-based Therapy, Young Parents Family Support, Family Practitioner attached to Mayfield Nursery, Family Opportunities- tackling the impact of poverty, and Group work.

Achievements and Performance 2023-24

Strategic Aim 1  

Improve children’s life chances through providing enhanced family learning experiences. 

 

Strategic Aim 2 

Enhance whole family wellbeing by supporting families to flourish and thrive, by offering support that is timely, flexible, and responsive to their emerging needs. 

 

Strategic Aim 3  

Deliver services across our communities which are inclusive and free from stigma and judgement. 

 

The year in numbers 2023-24

 

Due to 50% reduction in funding in Midlothian, this had a direct impact on how many people we could support in the year. All remaining staff worked at capacity to support as many families as they could.

 

 

Number of Families accessing specific services in the year

 

Early Years Home Visiting (Edinburgh)            260 (2022-23: 385)

Early Years Therapy Service (Midlothian)            29 (2022-23: 31)

Therapy services in Primary Schools (Midlothian)        76 (2022-23: 111)

Back on Track- Therapy Service                84 (2022-23: 84)

Family Volunteer Service                    60 (2022-23: 60)

Group work                        123 (2022-23: 123)

HOME LINK FAMILY SUPPORT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -

Impact for each service area

 

Each family and child to score themselves against a set of specific service outcomes. We collate scores at the beginning and end of support.

 

Early Years Home Visiting (including volunteers)

 

Children’s emotional needs met - improved to 77% (2022-23 75%)

Children’s health and wellbeing - improved to 72% (2022-23 96%)

Children’s routines - improved to 74% (2022-23 74%)

Children’s learning and development - improved to 81% (2022-23 53%)

 

Therapy services (Midlothian)

 

Communication - improved to 92% (2022-23 92%)

Family functioning - improved 92% (2022-23 53%)

Social/​​school relationships - improved to 82% (2022-23 100%)

Individual change - improved to 89% (2022-23 66%)

 

Back on Track (Edinburgh)

 

The children supported scored themselves at the end of support against the following outcomes:

93% were coping better with difficulties they had (70% 2022-23)

82% felt better about communicating their feelings (71% 2022-23)

80% felt their relationships with family/​​school had improved (71% 2022-23)

 

Where our referrals have come from

 

Health 60%

Education 30%

Social Work 3%

Voluntary services/partners 4%

Self 3%

HOME LINK FAMILY SUPPORT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -

What we have achieved

 

We continued to ensure that our families have the best experience of support by meeting their individual needs, alleviating the impact of child poverty, social and emotional distress and helping parents be actively involved in their child’s learning and development. We offered the following parenting programmes throughout our Early Years services, HENRY (Healthy Start, Brighter Future), PICL (Parents Involved Child’s Learning), Bookbug, PEEP (Parents Early Education Partners) , Incredible Years, Play@home and Stay and Play. Our primary school-based therapy services were swamped with referrals for children who were showing both social and emotional distress.

 

In the course of the year:

 

 

 

 

 

 

 

 

 

 

HOME LINK FAMILY SUPPORT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 4 -
Financial review

 

The Board of Directors have taken care to track the income and expenditure in the year and were mindful of the decline in fundraising which is needed to subsidise shortfalls in several projects.

 

A surplus of £73,265 (2023: deficit £8,911) was reported in the year. This surplus reflects the receipt of unbudgeted restricted grant income of £36,000 which is recognised as income in the year but will be used for projects in 2024/25. In addition to this we unexpectedly received a £25,000 from the Kennedy Family Trust.

 

Midlothian Council continues to be Home Link Family Support's largest funder, contributing £143,901 (2023:

£232,526). Home Link Family Support also received significant levels of funding from:

 

• £121,677 City of Edinburgh Council (2023: £135,058)

£100,528 National Lottery (2023: £76,689)

 

Home Link Family Support continues to have a strong balance sheet with total reserves of £506,882 (2023:

£433,617) made up of unrestricted reserves of £185,174 (2023: £185,649) and restricted reserves of £321,708(2023: £247,968).

 

We will continue to monitor the level of unrestricted reserves to ensure that the organisation is equipped to deal with the continued economic uncertainty.

 

The Board of Directors are confident that Home Link Family Support is well placed to meet the financial challenges which face all charitable organisations.

 

Home Link Family Support has already secured the majority of its 2024-25 funding, the Board will continue to scrutinise the reserve position in the coming year with key reviews of the financial positions and forecast year end position to enable decision making about sustainability of projects.

Reserves Policy

The Board's policy is to maintain unrestricted reserves equal to a minimum of three months running costs, with a target of six months over the longer term. This should allow sufficient funds to be held in reserve to cover the overall costs of closing any of the services provided should a reduced level of funding undermine the long term financial viability of the service, and provide cover for any wind up costs should there be a requirement to close the charity.

 

In instances where reserves are more than 10% below the agreed reserves minimum, the Finance Sub Group is required to investigate the variance and the explanation put to the Board by the Treasurer.

 

The requisite level of reserves should be determined as part of the budget process at the start of each financial year, and the policy updated on a regular basis to take into account changing needs and funding streams.

 

The charity's unrestricted free reserves - general funds less fixed assets - as at 31 March 2024 was £180,344 (2023: £177,958).

 

As the board have continued to invest in finance, business and operational staff the overhead allocation this year has increased for all projects. It is vital that front line staff have the support they need to ensure that all clients receive high quality support.

HOME LINK FAMILY SUPPORT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -
Plans for the future

Due to additional funds raised in 2023-24 we can invest in several areas that will enhance our services to the children and families we support. We will do this in a variety of ways.

 

Restructuring of Line Management Team

We will move to having 2 team leaders, helping reduce the key person dependency and enabling more investment in development and support of our frontline services.

 

Staff investment

We will review the salaries of all our staff members and ensure we are adopting the real living wage in our salary awards considering the ongoing impact of the cost of living. It is important that we remain committed to competitive salary opportunities to sustain our current team and attract new staff members as needed.

 

We will be providing staff with additional training to help meet the changing needs of the clients we support and to promote continued professional development. A full training needs analysis will be undertaken with commissioned specialists enlisted to meet training needs identified.

 

We will be investing in our volunteer service providing training opportunities with other third sector providers, to help share resources, improve networking and enhance volunteer learning opportunities.

 

Business Support Investment

We will be reviewing and improving our client management systems to help us collate meaningful data and evidence the impact we make to the children and families we support.

 

We will also invest in customised evaluation tools that are user friendly and inclusive of everyone in the household we support.

 

Service Review

We will undertake a review of all our current services and produce a robust impact assessment to ensure the organisation is effectively responding to the emerging needs of the children, young people and families we support.

 

HOME LINK FAMILY SUPPORT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 6 -

 

Across our Early Years Services, we will:

 

In our Therapy Services we will:

 

Group work we have secured funding for:

 

Student Placements

 

Service delivery ambitions in the coming year

Structure, governance and management

Home Link Family Support is a company limited by guarantee (No.SC229797) and a recognised charity (No. SC001360) governed by its Articles of Association.

 

 

HOME LINK FAMILY SUPPORT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 7 -

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

 

Lynne Spiteri – Chair        

Victoria Gibson – Vice Chair/Secretary

Ross McEwan - Treasurer            

Zain Sheikh

Francis Lake

Christine Brown            

Murray Ferguson            

Rhona Gunn            

Liz Notarangelo            

Jacqueline Agnew            (Appointed 15 November 2023)

Diane Easson

Kirten Abel

(Resigned 14 December 2023)

(Resigned 19 March 2024)

 

 

Senior management            Paula Swanston

 

Charity number (Scotland)             SC001360

 

Company number             SC229797

 

Principal office and registered office     1 Dalkeith Road Mews                                           Dalkeith Road                         

Edinburgh

                    EH16 5GA

 

Auditor             Thomson Cooper Accountants

22 Stafford Street

Edinburgh

EH3 7BD

 

Bankers             CAF Bank Ltd

          25 Kings Hill Avenue Kings Hill

West Malling

Kent

ME19 4JQ

HOME LINK FAMILY SUPPORT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 8 -

The Board of Directors and other interested individuals comprise the members of the Company. The minimum number of Directors is six and the maximum twelve. Admission to membership is at the discretion of the Board.

 

Directors may be appointed at any time by resolution of the directors, following the procedure outlined in the Articles. Directors shall be eligible to serve for an initial three-year term from the date of their appointment at which point they shall resign but may be eligible for re-appointment for a second three year term. Following the second term, Directors must retire for at least one year, following which he or she will be eligible for re-election for a third and final term.

 

Home Link's work is focused on vulnerable young children and their families, and as such the Directors seek to ensure that the needs of such children are appropriately reflected through the inclusion on the Board of individuals with social work and early years backgrounds, business, legal and human resources skills. Home Link maintains a 'Person Specification', detailing both the 'essential' and the 'desirable' qualities sought in Board members. New Board members are not required to meet all of the 'desirable' specifications, but the specifications must be represented by the Board as a whole.

 

New Board members are invited to a Board induction to familiarise themselves with the charity and the context in which it operates. These inductions are led jointly by the Chair of the Board and the Manager of the charity and cover: the obligation of board members; the main documents which set out the operational framework of the charity, including the Articles of Association; resourcing and the current financial position as set out in the latest published accounts; and future plans and objectives.

 

The Directors meet six times each year and decisions are based on a majority vote of those present Day-to-day management of the charity is delegated to the Manager.

Statement of trustees' responsibilities

 

The trustees, who are also the directors of Home Link Family Support for the purpose 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 trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

 

In preparing these financial statements, the trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

 

The trustees are responsible for keeping adequate accounting records that 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 Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and 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.

Auditor

In accordance with the company's articles, a resolution proposing that Thomson Cooper be reappointed as auditor of the company will be put at a General Meeting.

HOME LINK FAMILY SUPPORT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 9 -
Disclosure of information to auditor

 

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees.

L Spiteri
Chair
9 September 2024
HOME LINK FAMILY SUPPORT
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF HOME LINK FAMILY SUPPORT
- 10 -

Opinion

We have audited the financial statements of Home Link Family Support (the ‘charity’) for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

HOME LINK FAMILY SUPPORT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF HOME LINK FAMILY SUPPORT
- 11 -
Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

-

the information given in the financial statements is inconsistent in any material respect with the trustees' report; or

-

proper accounting records have not been kept; or

-

the financial statements are not in agreement with the accounting records; or

-

we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Extent to which the audit was considered capable of detecting irregularities, including fraud

We considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas: existence and timing of recognition of grant income and the posting of transactions to the correct funds. We discussed these risks with management, designed audit procedures to test the timing and existence of donations and grant income, including reviewing of grant paperwork and terms and conditions, reviewing the allocation of costs against the correct funding and reviewed areas of judgement for indicators of management bias.

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our sector experience through discussion with the officers and other management (as required by the auditing standards). We focused on specific laws and regulations which may have a direct material effect on the financial statements or operation of the charity, including the Charities and Trustees Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

 

We assessed the extent of compliance of the laws and regulations identified above by inspecting any legal correspondence and making enquiries of management.

 

We reviewed the laws and regulations in areas that directly affect the financial statements including financial and taxation legislation and considered the extent of compliance with those laws and regulations as part of our procedures on the related financial statement items.

HOME LINK FAMILY SUPPORT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF HOME LINK FAMILY SUPPORT
- 12 -

With the exception of any known or possible non-compliance with relevant and significant laws and regulations, and as required by the auditing standards, our work in respect of these was limited to enquiry of the officers and management of the company.

 

We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. However, the primary responsibility for the prevention and detection of fraud rests with the trustees. To address the risk of fraud we identified internal controls established to identify risk, performed analytical procedures to identify unusual movements, assessed any judgements and assumptions made in determining accounting estimates, reviewed journal entries for unusual transactions and identified related parties.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

 

These inherent limitations are particularly significant in the case of misstatement resulting from fraud as this may involve sophisticated schemes designed to avoid detection, including deliberate failure to record transactions, collusion or the provision of intentional misrepresentations.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charity’s trustees, as a body, in accordance with Section 44(1)(c) of the Charities and Trustees Investment (Scotland) Act and regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Fiona Haro (Senior Statutory Auditor)
for and on behalf of Thomson Cooper, Statutory Auditors
Edinburgh
18 September 2024
HOME LINK FAMILY SUPPORT
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 13 -
Current financial year
Unrestricted
Restricted
Total
Total
funds
funds
2024
2024
2024
2023
Notes
£
£
£
£
Income and endowments from:
Donations and legacies
2
36,399
8,500
44,899
8,999
Charitable activities
3
-
540,930
540,930
573,907
Investments
4
1,626
-
1,626
442
Other income
5
149
5,965
6,114
2,750
Total income
38,174
555,395
593,569
586,098
Expenditure on:
Raising funds
6
21,600
-
21,600
22,036
Charitable activities
7
15,274
483,430
498,704
572,973
Total expenditure
36,874
483,430
520,304
595,009
Net incoming/(outgoing) resources before transfers
1,300
71,965
73,265
(8,911)
Gross transfers between funds
(1,775)
1,775
-
-
Net income/(expenditure) for the year/
Net movement in funds
(475)
73,740
73,265
(8,911)
Fund balances at 1 April 2023
185,649
247,968
433,617
442,528
Fund balances at 31 March 2024
185,174
321,708
506,882
433,617

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
HOME LINK FAMILY SUPPORT
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 14 -
Prior financial year
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
Notes
£
£
£
Income and endowments from:
Donations and legacies
2
5,599
3,400
8,999
Charitable activities
3
52,440
521,467
573,907
Investments
4
442
-
442
Other income
5
800
1,950
2,750
Total income
59,281
526,817
586,098
Expenditure on:
Raising funds
6
22,036
-
22,036
Charitable activities
7
16,940
556,033
572,973
Total expenditure
38,976
556,033
595,009
Net incoming/(outgoing) resources before transfers
20,305
(29,216)
(8,911)
Net (expenditure)/income for the year/
Net movement in funds
20,305
(29,216)
(8,911)
Fund balances at 1 April 2022
165,344
277,184
442,528
Fund balances at 31 March 2023
185,649
247,968
433,617
HOME LINK FAMILY SUPPORT
BALANCE SHEET
AS AT
31 MARCH 2024
31 March 2024
- 15 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
12
4,830
7,691
Current assets
Debtors
13
5,497
9,093
Cash at bank and in hand
631,762
520,455
637,259
529,548
Creditors: amounts falling due within one year
14
(135,207)
(103,622)
Net current assets
502,052
425,926
Total assets less current liabilities
506,882
433,617
Income funds
Restricted funds
16
321,708
247,968
Unrestricted funds
185,174
185,649
506,882
433,617

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 9 September 2024
L Spiteri
Chair
Company registration number SC229797
HOME LINK FAMILY SUPPORT
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
- 16 -
2024
2023
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from/(absorbed by) operations
21
109,681
(26,284)
Investing activities
Investment income received
1,626
442
Net cash generated from investing activities
1,626
442
Net cash used in financing activities
-
-
Net increase/(decrease) in cash and cash equivalents
111,307
(25,842)
Cash and cash equivalents at beginning of year
520,455
546,297
Cash and cash equivalents at end of year
631,762
520,455
HOME LINK FAMILY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 17 -
1
Accounting policies
Charity information

Home Link Family Support is a private company limited by guarantee incorporated in Scotland. The registered office is Unit 1 Newington Business Centre, Dalkeith Road, Edinburgh, EH16 5GA.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association,the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

 

The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for at least 12 months. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Income from government and other grants, whether capital or revenue in nature, are recognised when the charity has unconditional entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Unconditional entitlement will be achieved once any performance or other conditions attached to the grants have been met, or fulfilment of those conditions is wholly within the control of the charity.

HOME LINK FAMILY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 18 -

Where a restricted grant has conditions attached to its use, for instance time-imposed or performance-based conditions that are not yet met, the grant is recognised as a liability in the balance sheet and released to income once those conditions are met.

Income from other trading activities includes income earned from both trading activities to raise funds for the charity and income from fundraising events and is recognised when the charity has entitlement to the funds, it is probable that these will be received and the amounts can be measured reliably.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity. This is normally upon notification of the interest paid or payable by the bank.

1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes.It includes the cost of all fundraising activities and events together with those costs incurred in seeking donations, grants and legacies and investment management costs.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

HOME LINK FAMILY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 19 -
1.9
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

HOME LINK FAMILY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 20 -
2
Donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Donations and gifts
36,399
8,500
44,899
5,599
3,400
8,999
3
Charitable activities
2024
2023
£
£
Performance related grants
527,773
558,707

Grants for distribution

13,157
15,200
540,930
573,907
Analysis by fund
Unrestricted funds
-
52,440
Restricted funds
540,930
521,467
540,930
573,907
Performance related grants
Midlothian Council
143,901
232,526
The City of Edinburgh Council
125,067
109,027
National Lottery
100,528
77,408
RS MacDonald Trust
15,000
12,750
The Volant Charitable Trust (Foundation Scotland)
10,833
9,167
BGF Foundation
-
5,000
The Henry Smith Trust
30,000
5,999
KPE4 Trust
-
15,000
PADWA
-
15,000
LHB2 Extension
-
10,739
Edinburgh Council - Neighbourhood partnership
-
5,000
Kennedy Chartiable Trust
25,000
10,000
Cruden Foundation
-
5,000
Robertson Trust
27,000
-
Openwork Foundation
10,000
Garfield Weston Foundation
8,333
-
People's Postcode Lottery
11,411
-
Kelly Family Trust
4,583
-
Other grants <£5,000
16,116
46,091
527,773
558,707
HOME LINK FAMILY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 21 -
4
Investments
2024
2023
£
£
Interest receivable
1,626
442
5
Other income
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Other income
149
-
149
-
1,950
1,950

Social work student placement

-
3,100
3,100
-
-
-

Admin fee on LACER Fund grants for distribution

-
2,865
2,865
800
-
800
149
5,965
6,114
800
1,950
2,750
6
Raising funds
2024
2023
£
£

Fundraising

Agency costs
21,600
22,036
21,600
22,036
HOME LINK FAMILY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 22 -
7
Charitable activities
Total
2024
Total
2023
£
£
Staff costs
402,238
452,085
Depreciation and impairment
2,862
2,862

Premises Costs

25,541
24,935

Running and IT Costs

31,620
55,466

Motor and Travel Costs

7,595
8,198

Legal and Professional Fees

2,868
1,735

Clinical supervision and staff training

8,186
9,921
480,910
555,202
Grant funding of activities (see note 8)
11,494
11,143
Share of governance costs (see note 9)
6,300
6,628
498,704
572,973
Analysis by fund
Unrestricted funds
15,274
16,940
Restricted funds
483,430
556,033
498,704
572,973
8
Grants payable

 

 

2024
2023
£
£
Grants to individuals
11,494
11,143
11,494
11,143

Home Link Family Support acted as lead partner in the delivery of project work and acted as an agency where it received funds from Midlothian Council to remit directly to named charitable organisations As such, these funds from Midlothian Council and payments to the charitable organisations are not included as income or expenditure in the Statement of Financial Activities as these funds were held on behalf of and paid over to third parties.

 

Home Link were approved partner of LACER and Children’s lottery fund to enable staff to make emergency payments to families facing the pressures of the cost of living crises. In the year to 31 March 2024 Home Link Family Support received £16,022 and remitted £11,494 in funds for third parties.

HOME LINK FAMILY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 23 -
9
Support costs
Governance costs
2024
2023
£
£
£
Audit fees
6,300
6,300
6,000

Board Meeting costs

-
-
628
6,300
6,300
6,628

Governance costs includes payments to the auditors of £6,300 (2023- £6,000) for audit fees.

10
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
11
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Service Delivery
15
16
Management and Business support
4
4
Total
19
20
Employment costs
2024
2023
£
£
Wages and salaries
378,628
416,681
Social security costs
27,563
28,882
Other pension costs
17,647
18,637
Clinical supervision and staff training
8,186
9,921
432,024
474,121

The pension charge represents contributions due from the charity and amounted to £17,647 (2023 : £18,637). At the year end £3,517 was due in respect of pension contributions (2023 : £3,540).

 

The directors consider the manager and deputy manager being the key management personnel of the charity. The total remuneration including employer's national insurance and pension contributions for the year was £88,235 (2023 : £88,680).

There were no employees whose annual remuneration was more than £60,000.
HOME LINK FAMILY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 24 -
12
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 April 2023
32,543
At 31 March 2024
32,543
Depreciation
At 1 April 2023
24,851
Depreciation charged in the year
2,862
At 31 March 2024
27,713
Carrying amount
At 31 March 2024
4,830
At 31 March 2023
7,691

 

13
Debtors
2024
2023
Amounts falling due within one year:
£
£
Prepayments and accrued income
5,497
9,093
14
Creditors: amounts falling due within one year
2024
2023
Notes
£
£
Other taxation and social security
7,244
6,711
Deferred income
15
112,570
81,661
Other creditors
3,317
3,540
Accruals and deferred income
12,076
11,710
135,207
103,622
15
Deferred income
2024
2023
£
£
Other deferred income
112,570
81,661

Deferred income is included in the financial statements as follows:

HOME LINK FAMILY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
15
Deferred income
(Continued)
- 25 -
2024
2023
£
£
Deferred income is included within:
Current liabilities
112,570
81,661
Movements in the year:
Deferred income at 1 April 2023
81,661
95,960
Released from previous periods
(81,661)
(95,960)
Resources deferred in the year
112,570
81,661
Deferred income at 31 March 2024
112,570
81,661
16
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
Movement in funds
For the year ended
31 March 2024
Balance at
1 April 2023
Incoming resources
Resources expended
Transfers
Balance at
31 March 2024
£
£
£
£
£
Midlothian Befriending Service and Family Support Fund
41,102
19,881
(27,506)
-
33,477
Edinburgh Befriending Service and Family Support Fund
27,522
40,646
(22,697)
-
45,471
Volunteer Officer Fund
14,528
39,646
(28,588)
-
25,586
Systemic Family Counselling in Midlothian
37,231
49,505
(37,954)
-
48,782
Antenatal Project (Big Lottery)
14,390
67,225
(44,137)
-
37,478
Art Therapy/Systemic Practitioner
16,170
72,203
(90,148)
1,775
-
Stay and Play (Midlothian and Gilmerton)
15,541
-
(5,983)
-
9,558
Midlothian Young Parents' Support Service
2,580
41,412
(31,942)
-
12,050
Early Years Fund (Big Lottery)
8,569
57,225
(40,678)
-
25,116
Family Practitioner
38,533
20,548
(45,529)
-
13,552
Cash for Kids
335
-
(335)
-
-
Back on Track
25,760
96,615
(54,992)
-
67,383
LACER Fund
1,857
16,022
(16,399)
-
1,480
Scottish Children's Charity
2,200
-
(2,200)
-
-
ELTF
1,650
-
(1,650)
-
-
Social work placement
-
3,100
(3,100)
-
Families Opportunitities Worker
-
31,366
(29,592)
1,774
247,968
555,394
(483,430)
1,775
321,708
HOME LINK FAMILY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16
Restricted funds
(Continued)
- 26 -
Movement in funds
For the year ended
31 March 2023
Balance at
1 April 2022
Incoming resources
Resources expended
Transfers
Balance at
31 March 2023
£
£
£
£
£
Midlothian Befriending Service and Family Support Fund
27,253
40,339
(26,490)
-
41,102
Edinburgh Befriending Service and Family Support Fund
42,290
29,640
(44,408)
-
27,522
Volunteer Officer Fund
14,529
-
-
-
14,528
Systemic Family Counselling in Midlothian
34,583
41,309
(38,661)
-
37,231
Antenatal Project (Big Lottery)
(1,272)
59,389
(43,727)
-
14,390
Systemic Mental Health Midlothian
20,517
65,734
(86,251)
-
-
Art Therapy/Systemic Practitioner
56,127
40,913
(80,870)
-
16,170
Stay and Play (Midlothian and Gilmerton)
15,056
5,900
(5,415)
-
15,541
Midlothian Young Parents' Support Service
(66)
17,612
(14,966)
-
2,580
Early Years Fund (Big Lottery)
16,983
70,743
(79,157)
-
8,569
Family Practitioner
27,760
42,259
(31,486)
-
38,533
Cash for Kids
335
-
-
-
335
Back on Track
4,808
75,675
(54,723)
-
25,760
Systemic Family Support Worker
3,405
2,252
(5,657)
-
-
LACER Fund
-
12,200
(10,343)
-
1,857
Scottish Children's Charity
-
3,000
(800)
-
2,200
ELTF
-
1,950
(300)
-
1,650
Families Opportunities Worker - Midlothian
(1,321)
17,903
(16,582)
-
-
Art Therapy - Edinburgh
4,288
-
(4,288)
-
-
Mental Health FSW
11,909
-
(11,909)
-
277,184
526,818
(556,033)
-
247,968
HOME LINK FAMILY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16
Restricted funds
(Continued)
- 27 -

Midlothian Befriending Service and Family Support Fund

Represents sums received from Midlothian Council to fund the befriending service in Midlothian. This service closed in June 2023 with families moving to staff based support.

 

Edinburgh Befriending Service and Family Support Fund

Represents sums received from City of Edinburgh Council and Garfield Western to fund the befriending service and family support in Edinburgh.

 

Volunteer Officer Fund

Represents funding from small grants and City of Edinburgh Council to co-ordinate volunteer family support in Edinburgh

 

Systemic Family Counselling in Midlothian

Represents sums received from Midlothian Council and The Robertson Trust for delivering counselling services in primary schools including art therapy.

 

Early Years Fund (Big Lottery)

Represents sums received from Big Lottery and the Volant Trust to fund the Early Years Service.

 

Antenatal Project

Represents sums received from the Big Lottery and the Volant Trust.

 

Systemic Mental Health

Funds received under partnership formed with MYPAS, Midlothian,Sure Start and Play Therapy Base. The partnership received funds from the Community Mental Health Framework to offer children, young people and their families experiencing wellbeing and mental health issues.

Midlothian Young Parents' Support Service

Represent funding received from the Henry Smith Trust and The People's Postcode Lottery to fund the Young Parent's Service in Midlothian. The loss of other funding in the year has meant a reduction in service being offered.

 

Family Practitioner

This post is fully funded by Midlothian Council to provide children and their families with family learning opportunities through home visiting and community engagement to improve access to early years education.

 

Art Therapy

This is funding received from Midlothian Council, Midlothian Sure Start and St David's Primary School to provide art therapy and systemic family counselling to families with children under 5 living across Midlothian as well as RS Macdonald Trust providing funding to these posts to enable school-based therapy to be increased to meet demand.

HOME LINK FAMILY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16
Restricted funds
(Continued)
- 28 -

Stay and Play

Community-based groups with funding from Kelly Family Trust and Awards for All.

 

Cash for Kids

Funds received to enable families to receive educational packs and food vouchers during the first lockdown. The project closed in April 2022.

 

Families Opportunities Worker- Midlothian

Funding from Midlothian Council for a post that alleviates the impact of poverty on children in their early years.

 

Back on Track

Funding from Community Health Framework to work in partnership with Crossreach to deliver therapy services in the high school catchments of Liberton and Gracemount; addtional funding was received from RS Macdonald Trust to provide art therapy.

 

LACER Fund

Funding from Midlothian Council for grant distribution of emergency payments to families facing the pressures of the cost of living crisis.

Scottish Children’ Charity

Grant from Scottish Children’s Charity for grant distribution of emergency payments to families facing the pressures of the cost of living crisis.

ELTF

Grant from Edinburgh and Lothian Trust Fund to for grant distribution of emergency payments to families facing the pressures of the cost of living crisis.

 

17
Unrestricted Funds

These are unrestricted funds which are material to the charity's activities made up as follows:

Movement in funds
Balance at
1 April 2023

Incoming resources

Resources expended

Transfers

Balance at
31 March 2024
£
£
£
£
£
General Fund
185,649
38,174
(36,874)
(1,775)
185,174
Movement in funds
Balance at
1 April 2022

Incoming resources

Resources expended

Transfers

Balance at
31 March 2023
£
£
£
£
£
General Fund
165,344
59,281
(38,976)
-
185,649
HOME LINK FAMILY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 29 -
18
Analysis of net assets between funds
Unrestricted funds
Restricted funds
Total
Unrestricted funds
Restricted funds
Total
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Fund balances at 31 March 2024 are represented by:
Tangible assets
4,830
-
4,830
7,691
-
7,691
Current assets/(liabilities)
180,344
321,708
502,052
177,958
247,968
425,926
185,174
321,708
506,882
185,649
247,968
433,617
19
Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2024
2023
£
£
Within one year
1,905
13,750
20
Related party transactions

During the year RMM Associates, an organisation owned by a trustee donated £1,000 to the charity. There were no other related party transactions during the year (2023 - none).

21
Cash generated from operations
2024
2023
£
£
Surplus/(deficit) for the year
73,265
(8,911)
Adjustments for:
Investment income recognised in statement of financial activities
(1,626)
(442)
Depreciation and impairment of tangible fixed assets
2,862
2,862
Movements in working capital:
Decrease/(increase) in debtors
3,595
(913)
Increase/(decrease) in creditors
676
(4,581)
Increase/(decrease) in deferred income
30,909
(14,299)
Cash generated from/(absorbed by) operations
109,681
(26,284)
22
Analysis of changes in net funds

The charity had no debt during the year.

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