Charity registration number 1105574
Company registration number 5200713 (England and Wales)
HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Fawley Judge & Easton
Chartered Certified Accountants
1 Parliament Street
Hull
East Yorkshire
HU1 2AS
HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Pamela Owen
Sam McGaw
Emma Pickering
Lorna Morris
Heather Barnes
Elaine Porter
Margaret Corless
Janet Burton
Thamara Bulmer
Secretary
Caroline Watson
Charity number
1105574
Company number
5200713
Independent examiner
Fawley Judge & Easton
Chartered Certified Accountants
1 Parliament Street
Hull
East Yorkshire
HU1 2AS
HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
CONTENTS
Page
Trustees' report
1 - 4
Independent examiner's report
5
Statement of financial activities
6
Balance sheet
7 - 8
Notes to the financial statements
9 - 20
HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
- 1 -

The trustees, who are also directors for the purposes of company law, present their report and the un-audited financial statements of the charity for the year ended 31 March 2024.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Companies Act 2006 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.

Objectives and activities

The charity's objects are to safeguard and preserve the good health, both mental and physical of children and parents of children, to prevent cruelty to or maltreatment of children, to relieve sickness, poverty and need amongst children and parents of children and to promote the education of the public in better standards of child care within the area of Hull and its environs. The policies adopted in furtherance of these objects are applied by the committee and there has been no change in these during the year.

To provide support to a minimum of 100 new families using home-visiting volunteers. This is our core work.

 

To support an additional 30 families per year on our Families in Mind project funded by the Henry Smith Charity from January 2022. This project supports parents with a lasting and enduring mental health condition.

 

To support an additional 100 families per year on the Start for Life Partners & Dads peer support project and Parent Infant Well Being project.

 

To conclude and signpost on (where appropriate) the families under the Beverley and Leconfield projects.

 

To reevaluate the Big Hopes Big Future project in line with Home-Start UK and the Start for Life offer in Hull.

 

To offer 8 preparation courses for new volunteers, annual refresher training and at least one specialist training opportunity per year for all volunteers.

 

To offer quality training to staff, volunteers and trustees through professional development opportunities and accredited modules, including additional external training in identified areas.

 

To identify a Vice Chair of Trustees as part of our succession planning.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Activities

Home Start Hull applies for the funding of its activities through a tendering processes. Successful applications result in service contracts or grants received to deliver the specific area identified in the application. The following

 

To increase the support available to families through both the core work and projects. Current target of 230 families.

 

To maintain current staffing levels and volunteer numbers.

 

To assess whether we need to expand our services to families

 

To maintain our current representation on the Trustees board.

 

 

HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -
Achievements and performance
Significant activities and achievements against objectives

Our Local Home-Start supported 108 families this year through the core work, 30 through the Families in Mind project, 75 families through the Start for Life projects, 6 families on the Beverley project, by 67 home-visiting volunteers offering 2753 hours of support.

 

We have successfully completed the second year of our Hull Health & Care Partnership contract for the core work.

 

We have successfully recruited a new Family Support Worker from our volunteer group, and a new admin assistant.

 

We successfully delivered the second year of our Families in Mind Henry Smith Charity funded project.

 

We have successfully completed the first year of our Start for Life contracts.

 

We successfully concluded the Beverley support.

 

The volunteers and families were supported by 9 trustees and 12 staff during the year. (Joanne Boasman, Gemma Brown, Emma Brownlee (left November 2023), Charlotte Dunstan, Lucy Jonas (started May 2023), Kelly Sykes, Bridget Marvin-Smelt, Charlotte Neale (started November 2023), Helen Percy, Phil Vincent, Katie Warren, Caroline Watson.)

 

All staff, volunteers and trustees continue to complete role appropriate training including Safeguarding Children’s Partnership training.

 

We delivered 5 volunteer preparation courses recruiting a total of 20 new volunteers. 100% of volunteers choosing to accredit their training have achieved the Intermediate certificate from Skills & Education Group.

 

89% of volunteers leaving the scheme this year did so for work and training and we offered 6 student placements contributing to their educational experience.

 

We offered additional training in the ‘Prevent’ strategy, Hull Safeguarding Children’s Partnership sources of stress, Parental conflict, Born to Bond attachment, parent infant mental health, healthy eating and Mental Health First Aid.

 

The board have reviewed the reserves set aside by the scheme and are satisfied that they cover the necessary requirements identified in the Reserves Policy. The Reserves covers three months of running costs plus redundancy costs.

 

We continue to look for ways to provide additional funding for the scheme and increase volunteer numbers.

 

There have been no incidents or near misses regarding information governance.

Financial review

The executive committee review the financial position regularly throughout the year.

 

The Charity receives income from a contract, donations, grants and investments. During 2023-2024 this amounted to £290,133. Its income is used to finance direct charitable expenditure and other expenditure amounting to £286,579.

 

Our reserves amount to £58,523 Unrestricted General Fund and £50,000 Designated Contingent Reserve Fund.

 

HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -
Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Major risks

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Plans for future periods

The Board recognise that over the next five years, the amount of funding from the Hull Health & Care Partnership will decrease each year and have planned provision to cover a predicted shortfall as costs increase due to workplace pensions and increased costs associated with volunteer training and DBS checks.

 

We continue to look for ways to provide additional funding for the scheme

Structure, governance and management

The charity is a company limited by guarantee and has been registered as a charity.

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:

Pamela Owen
Sam McGaw
Emma Pickering
Lorna Morris
Heather Barnes
Elaine Porter
Margaret Corless
Janet Burton
Thamara Bulmer
Recruitment and appointment of trustees

The current trustees continue to seek new trustees as vacancies or skills profiles are required from the general public and those associated in the area the charity operates.

 

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

 

Organisational structure

The organisation is managed by an Executive Committee comprising of no fewer than 4 members and not more than 12 members. All the trustees sit on this committee.

Relationship with related parties

Home Start Hull is a member of the Home Start UK organisation which provides areas of support to the organisation. Service Agreements are entered into with various providers operating in this area

HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 4 -

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

Caroline Watson
Secretary
3 October 2024
HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HOME-START (HULL)
- 5 -

I report to the trustees on my examination of the financial statements of Home-Start (Hull) (the charity) for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the charity (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 Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity 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 financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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

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

1

accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

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

4

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).

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 financial statements to be reached.

Jonathan M Leathley
Fawley Judge & Easton
Chartered Certified Accountants
1 Parliament Street
Hull
East Yorkshire
HU1 2AS
Dated: 3 October 2024
HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 6 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
7,526
-
7,526
14,081
-
14,081
Charitable activities
4
-
276,730
276,730
-
204,201
204,201
Other trading activities
5
4,100
-
4,100
2,053
-
2,053
Investments
6
1,777
-
1,777
531
-
531
Total income
13,403
276,730
290,133
16,665
204,201
220,866
Expenditure on:
Raising funds
7
7,295
-
7,295
6,393
-
6,393
Charitable activities
8
3,159
276,125
279,284
7,818
218,140
225,958
Total expenditure
10,454
276,125
286,579
14,211
218,140
232,351
Net income/(expenditure)
2,949
605
3,554
2,454
(13,939)
(11,485)
Transfers between funds
3,835
(3,835)
-
(9,330)
9,330
-
Net movement in funds
11
6,784
(3,230)
3,554
(6,876)
(4,609)
(11,485)
Reconciliation of funds:
Fund balances at 1 April 2023
101,739
41,660
143,399
108,615
46,269
154,884
Fund balances at 31 March 2024
108,523
38,430
146,953
101,739
41,660
143,399

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
BALANCE SHEET
AS AT
31 MARCH 2024
31 March 2024
- 7 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
15
224
264
Current assets
Cash at bank and in hand
227,667
144,816
Creditors: amounts falling due within one year
16
(80,938)
(1,682)
Net current assets
146,729
143,134
Total assets less current liabilities
146,953
143,398
Income funds
Families in Mind
13,023
13,765
BHBF /FSW
22,537
21,745
Bev Org
-
6,150
Warm Spaces
2,870
-
18
38,430
41,660
Unrestricted funds
Designated funds
19
50,000
50,000
General unrestricted funds
58,523
51,739
108,523
101,739
146,953
143,399
HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2024
31 March 2024
- 8 -

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

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 3 October 2024
Sam McGaw
Trustee
Company registration number 5200713
HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 9 -
1
Accounting policies
Charity information

Home-Start (Hull) is a private company limited by guarantee incorporated in England and Wales.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], 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 charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. 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 the foreseeable future. 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 or grantors 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.
1.5
Expenditure

Expenditure incurred by the organisation is accounted for on an accruals basis. Items relating to operational matters are charged to the SOFA, and any capital items to the Balance Sheet.

1.6
Research and development expenditure
HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 10 -

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.7
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, fittings & equipment
15% - written down value

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.

1.8
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).

1.9
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.

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.

HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 11 -
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.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Donations and gifts
7,526
14,081
HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 12 -
4
Income from charitable activities
Restricted
Restricted
funds
funds
2024
2023
£
£
Hull Health & Care Partnership
Performance related grants
121,384
120,060
BHBF / FSW
Performance related grants
8,000
19,838
Families In Mind - Henry Smith Charity
Performance related grants
59,900
59,500
Beverley Project - Brelms Trust CIO
Performance related grants
380
4,803
Warm Spaces - Two Ridings Foundation
Performance related grants
5,850
-
West Peer Support - Hull CC
Performance related grants
80,216
-
Less: deferred income
(40,000)
-
Partners and Dads Service - Hull CC
Performance related grants
81,000
-
Less: deferred income
(40,000)
-
276,730
204,201
5
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£

Trading activity income:

4,100
2,053
6
Income from investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Interest receivable
1,777
531
HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 13 -
7
Expenditure on raising funds
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Fundraising and publicity

Fundraising costs

7,156
5,803
Trading costs
Other trading activities
139
590
Total costs
7,295
6,393
HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 14 -
8
Expenditure on charitable activities
Core
BHBF / FSW
Families In Mind
Beverley Project
Warm Spaces
West Peer Support
Partners and Dads Service
Total
2024
2024
2024
2024
2024
2024
2024
2024
£
£
£
£
£
£
£
£
Direct costs
Staff costs
104,622
6,765
46,880
3,901
2,100
37,177
30,786
232,231
Depreciation and impairment
40
-
-
-
-
-
-
40

Charitable expenses

5,026
-
220
886
883
425
-
7,440
109,688
6,765
47,100
4,787
2,983
37,602
30,786
239,711
Grant funding of activities (see note 9)
-
-
-
-
-
-
7,600
7,600
Share of support and governance costs (see note 10)
Support
13,420
-
12,765
-
-
2,414
2,414
31,013
Governance
960
-
-
-
-
(200)
200
960
124,068
6,765
59,865
4,787
2,983
39,816
41,000
279,284
Analysis by fund
Unrestricted funds
3,159
-
-
-
-
-
-
3,159
Restricted funds
120,909
6,765
59,865
4,787
2,983
39,816
41,000
276,125
124,068
6,765
59,865
4,787
2,983
39,816
41,000
279,284
HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 15 -
Previous year:
Core
BHBF / FSW
Families In Mind
Beverley Project
Total
2023
2023
2023
2023
2023
£
£
£
£
£
Direct costs
Staff costs
116,910
6,216
45,749
12,913
181,788
Depreciation and impairment
47
-
-
-
47

Charitable expenses

5,268
7,315
580
1,162
14,325
122,225
13,531
46,329
14,075
196,160
Share of support and governance costs (see note 10)
Support
11,465
97
13,085
14
24,661
Governance
5,137
-
-
-
5,137
138,827
13,628
59,414
14,089
225,958
Analysis by fund
Unrestricted funds
7,818
-
-
-
7,818
Restricted funds
131,009
13,628
59,414
14,089
218,140
138,827
13,628
59,414
14,089
225,958
9
Grants payable
Partners and Dads Service
2024
£
Grants to institutions (1 grant):
Becoming Dad
7,600
-
HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 16 -
10
Support costs
Support costs
Governance costs
2024
Support costs
Governance costs
2023
£
£
£
£
£
£

Accommodation costs

19,050
-
19,050
17,934
-
17,934

IT costs

2,929
-
2,929
1,794
-
1,794

Telephone

1,440
-
1,440
1,551
-
1,551

Utilities

1,792
-
1,792
1,860
-
1,860

Office costs

5,802
-
5,802
1,522
-
1,522

Professional fees

-
960
960
-
840
840

AGM costs

-
-
-
-
4,297
4,297
31,013
960
31,973
24,661
5,137
29,798
Analysed between
Charitable activities
31,013
960
31,973
24,661
5,137
28,958

Governance costs includes payments to the independent examiner of £960 (2023- £840) for professional fees.

11
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
40
47
12
Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year.

13
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Adminstration
3
3
Service delivery
7
6
Total
10
9
Employment costs
2024
2023
£
£
Wages and salaries
232,231
181,788
HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13
Employees
(Continued)
- 17 -
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

14
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

15
Tangible fixed assets
Fixtures, fittings & equipment
£
Cost
At 1 April 2023
7,706
At 31 March 2024
7,706
Depreciation and impairment
At 1 April 2023
7,442
Depreciation charged in the year
40
At 31 March 2024
7,482
Carrying amount
At 31 March 2024
224
At 31 March 2023
264
16
Creditors: amounts falling due within one year
2024
2023
Notes
£
£
Deferred income
17
80,000
-
Accruals and deferred income
938
1,682
80,938
1,682
17
Deferred income
2024
2023
£
£
Other deferred income
80,000
-
HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17
Deferred income
(Continued)
- 18 -

Deferred income is included in the financial statements as follows:

2024
2023
£
£
Deferred income is included within:
Current liabilities
80,000
-
Movements in the year:
Deferred income at 1 April 2023
-
-
Resources deferred in the year
80,000
-
Deferred income at 31 March 2024
80,000
-
HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 19 -
18
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Movement in funds
Movement in funds
Balance at
1 April 2022
Incoming Resources
Outgoing Resources
Transfers
Balance at
1 April 2023
Incoming Resources
Outgoing Resources
Transfers
Balance at
31 March 2024
£
£
£
£
£
£
£
£
£
Hull Health & Care Partnership - Core work
1,618
120,060
(131,008)
9,330
-
121,384
(120,911)
(473)
-
Sir James Reckitt Charity - BHBF
15,535
19,838
(13,628)
-
21,745
-
(1,464)
(20,281)
-
Henry Smith Charity - Families in Mind
13,680
59,500
(59,414)
-
13,765
59,900
(59,864)
(775)
13,026
Brelms Trust CIO - Beverley project
15,436
4,803
(14,089)
-
6,150
380
(4,787)
(1,743)
-
Family Support Worker
-
-
-
-
-
8,000
(5,300)
19,837
22,537
Hull CC - Partners and Dads
-
-
-
-
-
41,000
(40,800)
(200)
-
Two Ridings Foundation - Warm spaces
-
-
-
-
-
5,850
(2,983)
-
2,867
Hull CC - West Peer Support
-
-
-
-
-
40,216
(40,016)
(200)
-
46,269
204,201
(218,139)
9,330
41,660
276,730
(276,125)
(3,835)
38,430
HOME-START (HULL)
COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 20 -
19
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
Contingency fund
50,000
-
-
-
50,000
General funds
51,739
13,403
(10,454)
3,835
58,523
101,739
13,403
(10,454)
3,835
108,523
Previous year:
At 1 April 2022
Incoming resources
Resources expended
Transfers
At 31 March 2023
£
£
£
£
£
Contingency fund
50,000
-
-
-
50,000
General funds
58,615
16,665
(14,211)
(9,330)
51,739
108,615
16,665
(14,211)
(9,330)
101,739
20
Analysis of net assets between funds
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Fund balances at 31 March 2024 are represented by:
Tangible assets
224
-
224
264
-
264
Current assets/(liabilities)
108,299
38,430
146,729
101,474
41,660
143,134
108,523
38,430
146,953
101,738
41,660
143,398
21
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

2024-03-312023-04-01falseCCH SoftwareiXBRL Review & Tag 2022.252007132023-04-012024-03-315200713bus:Director12023-04-012024-03-315200713bus:Director22023-04-012024-03-315200713bus:Director32023-04-012024-03-315200713bus:Director42023-04-012024-03-315200713bus:Director52023-04-012024-03-315200713bus:Director62023-04-012024-03-315200713bus:Director72023-04-012024-03-315200713bus:Director82023-04-012024-03-315200713bus:Director92023-04-012024-03-315200713bus:CompanySecretaryDirector12023-04-012024-03-3152007132024-03-3152007132023-03-3152007132022-04-012023-03-315200713bus:FRS1022023-04-012024-03-315200713bus:IndependentExaminationCharity2023-04-012024-03-315200713bus:FullAccounts2023-04-012024-03-31xbrli:purexbrli:sharesiso4217:GBP