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REGISTERED COMPANY NUMBER: 08112993 (England and Wales)
REGISTERED CHARITY NUMBER: 1148298














REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

HOME-START NORTH WEST KENT LTD.

HOME-START NORTH WEST KENT LTD.






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 11

HOME-START NORTH WEST KENT LTD. (REGISTERED NUMBER: 08112993)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of 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
Objectives and aims
The objects for which the charity is established are:
a) to safeguard, protect and preserve the good health, both mental and physical of children and parents of children;
b) to prevent cruelty to or maltreatment of children;
c) to relieve sickness, poverty and need amongst children and parents of children;
d) to promote the education of the public in better standards of child care within the environs of North West Kent.
"Home-Start aims to increase the confidence and independence of the family by:
* offering support, friendship and practical assistance;
* visiting families in their own homes, where the dignity and identity of each adult and child can be respected and protected;
* reassuring parents that difficulties in bringing up children are not unusual and encouraging them to enjoy family life;
* developing a relationship with the family in which time can be shared and understanding can be developed, using a flexible approach to take account of different needs;
* encouraging parents' strengths and emotional well-being, for the ultimate benefit of the children;
* encouraging families to widen their network of relationships and to use effectively the support and services available within the community."

The Trustees confirm that they have regard to the guidance issued by the Charity Commission on public benefit.

ACHIEVEMENT AND PERFORMANCE
Scheme Achievements and Performance
Main achievement is being able to continue our service for parents in need of support
due to successful bids to Lottery and Colyer Ferguson Trust for three years funding.
Resulting in continuation of 60+ trained volunteers in a position to home visit 150+ isolated families referred annually.

Also continued success of our weekly support group for parents with child/ren diagnosed on the Autistic Spectrum (or on the pathway).
Peer support received by parents and children attending weekly is particularly positive.

FINANCIAL REVIEW
Reserves
The unrestricted fund is available in it's entirety to meet administration costs of the charity. The restricted funds are available to meet the direct charitable costs according to the terms of the individual grant. Home-Start North West Kent have a reserves policy to maintain sufficient funds in deposit accounts with the bank, to enable core fund expenses to be met for a period of six months, should sufficient funding not be obtained.

Going concern
The trustees consider the charity a going concern and the accounts have been prepared on that basis.


HOME-START NORTH WEST KENT LTD. (REGISTERED NUMBER: 08112993)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The strategic policy and overall management of the charity is directed by its Board of Trustees, who are also responsible for taking major decisions. These trustees shall hold office from the annual general meeting at which they were elected until the conclusion of the next annual general meeting. The day to day management of the charity is overseen by its management committee.
The trustees have examined the major strategic and operational risks that the charity faces and confirm that systems have been established to enable regular reports to be produced so that necessary steps can be taken to lessen these risks.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
08112993 (England and Wales)

Registered Charity number
1148298

Registered office
2 Temple Hill Square
Dartford
Kent
DA1 5HZ

Trustees
Ms P Hill Family Liason Officer (resigned 29/2/2024)
Ms R Currans Councillor (resigned 1/1/2024)
J Hawkes HR Strategic Planning Manager
K Deamer Accountant (resigned 1/4/2024)
Ms P Jones-McGill School family liason officer (resigned 1/1/2024)
Ms T James Senior Practitioner Health Visitor. (resigned 1/1/2024)
Mrs D A Funge Retired Head Teacher
W Setufe (appointed 3/6/2024)
Mrs V Gordon (appointed 17/6/2024)

Company Secretary
Ms D J Bowler

Independent Examiner
Blue Rocket Accounting
Accountants and Tax Advisers
8 Twisleton Court
Priory Hill
Dartford
Kent
DA1 2EN

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 4 October 2024 and signed on its behalf by:





J Hawkes - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
HOME-START NORTH WEST KENT LTD.

Independent examiner's report to the trustees of Home-Start North West Kent Ltd. ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
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:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts 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 accounts 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 accounts to be reached.








Emma Duda FCCA

Blue Rocket Accounting
Accountants and Tax Advisers
8 Twisleton Court
Priory Hill
Dartford
Kent
DA1 2EN

4 October 2024

HOME-START NORTH WEST KENT LTD.

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024

31/3/24 31/3/23
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 73,124 50,677 123,801 124,639

Investment income 2 883 - 883 467
Total 74,007 50,677 124,684 125,106

EXPENDITURE ON
Raising funds 524 - 524 920

Charitable activities
Direct charitable activities 77,108 50,677 127,785 146,734

Other 1,208 - 1,208 822
Total 78,840 50,677 129,517 148,476

NET INCOME/(EXPENDITURE) (4,833 ) - (4,833 ) (23,370 )


RECONCILIATION OF FUNDS
Total funds brought forward 77,295 25,339 102,634 126,004

TOTAL FUNDS CARRIED FORWARD 72,462 25,339 97,801 102,634

HOME-START NORTH WEST KENT LTD. (REGISTERED NUMBER: 08112993)

BALANCE SHEET
31 MARCH 2024

31/3/24 31/3/23
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 7 1,570 - 1,570 2,094

CURRENT ASSETS
Debtors 8 - - - 1,956
Cash at bank and in hand 75,202 25,338 100,540 108,322
75,202 25,338 100,540 110,278

CREDITORS
Amounts falling due within one year 9 (4,310 ) 1 (4,309 ) (9,738 )

NET CURRENT ASSETS 70,892 25,339 96,231 100,540

TOTAL ASSETS LESS CURRENT
LIABILITIES

72,462

25,339

97,801

102,634

NET ASSETS 72,462 25,339 97,801 102,634
FUNDS 10
Unrestricted funds 72,462 77,295
Restricted funds 25,339 25,339
TOTAL FUNDS 97,801 102,634

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


HOME-START NORTH WEST KENT LTD. (REGISTERED NUMBER: 08112993)

BALANCE SHEET - continued
31 MARCH 2024

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


The financial statements were approved by the Board of Trustees and authorised for issue on 4 October 2024 and were signed on its behalf by:





J Hawkes - Trustee

HOME-START NORTH WEST KENT LTD.

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

INCOME
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

EXPENDITURE
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Fixtures and fittings - 25% on reducing balance

TAXATION
The charity is exempt from corporation tax on its charitable activities.

FUND ACCOUNTING
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes, as follows:

Lottery Fund Grant - To provide funding for salary costs, general running costs and overheads.
Little Buddies - To provide funding to give support to parents Downs Syndrome Group
CAF Families Grant - To provide funding to employ Family Advice workers.
Children in Need - To provide funding for Temple Hill Youth Centre and Children's Activities.
Home Office Capital Grant - To provide funding for office equipment
Capacity Builders - To provide funding for provision of consultancy services and equipment purchases.
Reconnect - To provide funding to help children and young people reconnect to their pre-pandemic lives.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


HOME-START NORTH WEST KENT LTD.

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

2. INVESTMENT INCOME
31/3/24 31/3/23
£    £   
Deposit account interest 883 467

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31/3/24 31/3/23
£    £   
Depreciation - owned assets 524 847

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.


TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.


5. STAFF COSTS

The average monthly number of employees during the year was as follows:

31/3/24 31/3/23
Average number of employees 3 4

No employees received emoluments in excess of £60,000.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 31,407 93,232 124,639

Investment income 467 - 467
Total 31,874 93,232 125,106

EXPENDITURE ON
Raising funds 853 67 920

Charitable activities
Direct charitable activities 23,808 122,926 146,734

Other 822 - 822
Total 25,483 122,993 148,476

NET INCOME/(EXPENDITURE) 6,391 (29,761 ) (23,370 )

HOME-START NORTH WEST KENT LTD.

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£    £    £   


RECONCILIATION OF FUNDS
Total funds brought forward 70,904 55,100 126,004

TOTAL FUNDS CARRIED FORWARD 77,295 25,339 102,634

7. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 April 2023 and 31 March 2024 31,111
DEPRECIATION
At 1 April 2023 29,017
Charge for year 524
At 31 March 2024 29,541
NET BOOK VALUE
At 31 March 2024 1,570
At 31 March 2023 2,094

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Other debtors - 1,956

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Social security and other taxes 1,429 2,695
Accrued expenses 2,880 7,043
4,309 9,738


HOME-START NORTH WEST KENT LTD.

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

10. MOVEMENT IN FUNDS
Net
movement At
At 1/4/23 in funds 31/3/24
£    £    £   
Unrestricted funds
Core fund 20,074 (4,833 ) 15,241
Contingency fund 57,221 - 57,221
77,295 (4,833 ) 72,462
Restricted funds
Big Lottery Fund Grant 25,339 - 25,339

TOTAL FUNDS 102,634 (4,833 ) 97,801

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
Core fund 74,007 (78,840 ) (4,833 )

Restricted funds
Big Lottery Fund Grant 50,677 (50,677 ) -

TOTAL FUNDS 124,684 (129,517 ) (4,833 )


Comparatives for movement in funds

Net
movement At
At 1/4/22 in funds 31/3/23
£    £    £   
Unrestricted funds
Core fund 30,904 (10,830 ) 20,074
Contingency fund 40,000 17,221 57,221
70,904 6,391 77,295
Restricted funds
Big Lottery Fund Grant 40,199 (14,860 ) 25,339
Home Office Capital Grant 31 (31 ) -
Capacity Builders 36 (36 ) -
Children In Need 3,327 (3,327 ) -
Little Buddies 4,609 (4,609 ) -
Reconnect

6,898 (6,898 ) -
55,100 (29,761 ) 25,339
TOTAL FUNDS 126,004 (23,370 ) 102,634

HOME-START NORTH WEST KENT LTD.

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
Core fund 14,653 (25,483 ) (10,830 )
Contingency fund 17,221 - 17,221
31,874 (25,483 ) 6,391
Restricted funds
Big Lottery Fund Grant 83,632 (98,492 ) (14,860 )
Home Office Capital Grant - (31 ) (31 )
Capacity Builders - (36 ) (36 )
Children In Need - (3,327 ) (3,327 )
Little Buddies - (4,609 ) (4,609 )
Kent Community Foundation 9,600 (9,600 ) -
Reconnect

- (6,898 ) (6,898 )
93,232 (122,993 ) (29,761 )
TOTAL FUNDS 125,106 (148,476 ) (23,370 )

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.