IRIS Accounts Production v24.2.0.383 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08112993 2024-03-31 08112993 2025-03-31 08112993 2024-04-01 2025-03-31 08112993 2023-03-31 08112993 2023-04-01 2024-03-31 08112993 2024-03-31 08112993 ns0:CharitableCompanyLimitedByGuarantee 2024-04-01 2025-03-31 08112993 ns15:PoundSterling 2024-04-01 2025-03-31 08112993 ns11:FRS102 2024-04-01 2025-03-31 08112993 ns11:IndependentExaminationCharity 2024-04-01 2025-03-31 08112993 ns11:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08112993 ns11:FullAccounts 2024-04-01 2025-03-31 08112993 ns11:CharitiesSORP 2024-04-01 2025-03-31 08112993 ns16:EnglandWales 2024-04-01 2025-03-31 08112993 ns11:RegisteredOffice 2024-04-01 2025-03-31 08112993 ns0:Trustee2 2024-04-01 2025-03-31 08112993 ns0:Trustee1 2024-04-01 2025-03-31 08112993 ns0:Trustee3 2024-04-01 2025-03-31 08112993 ns0:Trustee4 2024-04-01 2025-03-31 08112993 ns0:Trustee5 2024-04-01 2025-03-31 08112993 ns0:Trustee6 2024-04-01 2025-03-31 08112993 ns0:Trustee7 2024-04-01 2025-03-31 08112993 ns0:Trustee8 2024-04-01 2025-03-31 08112993 ns0:Trustee9 2024-04-01 2025-03-31 08112993 ns11:CompanySecretary1 2024-04-01 2025-03-31 08112993 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 08112993 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 08112993 ns0:Activity8 2024-04-01 2025-03-31 08112993 ns0:TotalUnrestrictedFunds ns0:Activity8 2024-04-01 2025-03-31 08112993 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 08112993 ns0:Activity8 2023-04-01 2024-03-31 08112993 ns0:TotalUnrestrictedFunds 2024-03-31 08112993 ns0:TotalRestrictedIncomeFunds 2024-03-31 08112993 ns0:TotalUnrestrictedFunds 2025-03-31 08112993 ns0:TotalRestrictedIncomeFunds 2025-03-31 08112993 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-03-31 08112993 ns10:WithinOneYear ns0:TotalRestrictedIncomeFunds 2025-03-31 08112993 ns10:WithinOneYear 2025-03-31 08112993 ns10:WithinOneYear 2024-03-31 08112993 ns10:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 08112993 2 2024-04-01 2025-03-31 08112993 ns10:OwnedAssets 2024-04-01 2025-03-31 08112993 ns10:OwnedAssets 2023-04-01 2024-03-31 08112993 ns0:TotalUnrestrictedFunds 2023-04-01 2024-03-31 08112993 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 08112993 ns0:TotalUnrestrictedFunds ns0:Activity8 2023-04-01 2024-03-31 08112993 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 08112993 ns10:FurnitureFittings 2024-03-31 08112993 ns10:FurnitureFittings 2024-04-01 2025-03-31 08112993 ns10:FurnitureFittings 2025-03-31 08112993 ns10:FurnitureFittings 2024-03-31

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 2025

FOR

HOME-START NORTH WEST KENT LTD.

| HOME-START NORTH WEST KENT LTD. |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

| Page |

| Report of the Trustees | 1 |  | to |  | 2

| Independent Examiner's Report | 3 |

| Statement of Financial Activities | 4 |

| Balance Sheet | 5 |

| Notes to the Financial Statements | 6 |  | to |  | 10

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

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2025

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 2025. 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, as always, has been making a difference in the lives of 120-150 local parents and their pre-school children, referred each year, via a team of 60 weekly home visiting volunteers of various ages/backgrounds/cultures who attend a 40 hour course of preparation, involving a number of local agencies.

This is achieved thanks to grant funds from lottery and Colyer Ferguson

Regarding performance - volunteer recruitment remains a challenge, as it has since Covid times, which has resulted in a particular shortage in the Gravesend area

With staff expertise re MENTAL HEALTH and SPECIAL NEEDS - Group Support is provided for families, in addition to home visiting volunteers and for peer support. In particular, proving continued success, is our weekly ASD SUPPORT GROUP (every Thursday 10-2 in St Alban's Church, Dartford), for an increasing number of parents whose child/ren have a neurodiversity diagnosis or are on the pathway to one.

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 2025

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 A Burleigh Director (appointed 27/6/2024)

J Hawkes HR Strategic Planning Manager

K Deamer Accountant (resigned 1/4/2024)

Mrs D A Funge Retired Head Teacher

W Setufe Director (appointed 3/6/2024)

Mrs V Gordon (appointed 17/6/2024) (resigned 2/6/2025)

L Fronditgoun Chiropodist (appointed 16/1/2025)

D A Graham Director (appointed 16/2/2025)

G R Holt Councillor (appointed 2/7/2024)

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 3 October 2025 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 2025.

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

Date: October 2025

| HOME-START NORTH WEST KENT LTD. |

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2025

| 31/3/25 |  | 31/3/24

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 22,448 |  | 101,311 |  | 123,759 |  | 123,802 |

Investment income | 2 | 933 |  | - |  | 933 |  | 883 |

Total | 23,381 |  | 101,311 |  | 124,692 |  | 124,685 |

EXPENDITURE ON

Raising funds | 765 |  | - |  | 765 |  | 524 |

Charitable activities

Direct charitable activities | 17,447 |  | 101,311 |  | 118,758 |  | 127,786 |

Other | 955 |  | - |  | 955 |  | 1,208 |

Total | 19,167 |  | 101,311 |  | 120,478 |  | 129,518 |

NET INCOME/(EXPENDITURE) | 4,214 |  | - |  | 4,214 |  | (4,833 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 72,462 |  | 25,339 |  | 97,801 |  | 102,634 |

TOTAL FUNDS CARRIED FORWARD | 76,676 |  | 25,339 |  | 102,015 |  | 97,801 |

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

BALANCE SHEET

31 MARCH 2025

| 31/3/25 |  | 31/3/24

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 7 | 2,293 |  | - |  | 2,293 |  | 1,570 |

CURRENT ASSETS |

Cash at bank and in hand | 76,100 |  | 25,338 |  | 101,438 |  | 100,540 |

CREDITORS |

Amounts falling due within one year | 8 | (1,717 | ) | 1 |  | (1,716 | ) | (4,309 | )

NET CURRENT ASSETS | 74,383 |  | 25,339 |  | 99,722 |  | 96,231 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 76,676 |  | 25,339 |  | 102,015 |  | 97,801 |

NET ASSETS | 76,676 |  | 25,339 |  | 102,015 |  | 97,801 |

FUNDS | 9

Unrestricted funds | 76,676 |  | 72,462 |

Restricted funds | 25,339 |  | 25,339 |

TOTAL FUNDS | 102,015 |  | 97,801 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 3 October 2025 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 2025

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.

| 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 2025

2. | INVESTMENT INCOME

| 31/3/25 |  | 31/3/24

£ | £ |

| Deposit account interest | 933 |  | 883 |  |

3. | NET INCOME/(EXPENDITURE)

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

| 31/3/25 |  | 31/3/24

£ | £ |

| Depreciation - owned assets | 765 |  | 524 |  |

4. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

| TRUSTEES' EXPENSES

| There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

5. | STAFF COSTS

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

| 31/3/25 |  | 31/3/24

| Average number of employees | 5 |  | 3 |  |

| 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 | 73,125 |  | 50,677 |  | 123,802 |

| Investment income | 883 |  | - |  | 883 |

| Total | 74,008 |  | 50,677 |  | 124,685 |

| EXPENDITURE ON

| Raising funds | 524 |  | - |  | 524 |

| Charitable activities

| Direct charitable activities | 77,109 |  | 50,677 |  | 127,786 |

| Other | 1,208 |  | - |  | 1,208 |

| Total | 78,841 |  | 50,677 |  | 129,518 |

| NET INCOME/(EXPENDITURE) | (4,833 | ) | - |  | (4,833 | )

| HOME-START NORTH WEST KENT LTD. |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

| Unrestricted |  | Restricted |  | Total

| funds |  | funds |  | funds

£ | £ | £ |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 77,295 |  | 25,339 |  | 102,634 |

| TOTAL FUNDS CARRIED FORWARD | 72,462 |  | 25,339 |  | 97,801 |

7. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 April 2024 | 31,111 |  |

| Additions | 1,488 |  |

| At 31 March 2025 | 32,599 |  |

| DEPRECIATION

| At 1 April 2024 | 29,541 |  |

| Charge for year | 765 |  |

| At 31 March 2025 | 30,306 |  |

| NET BOOK VALUE

| At 31 March 2025 | 2,293 |  |

| At 31 March 2024 | 1,570 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31/3/25 |  | 31/3/24

£ | £ |

| Social security and other taxes | 1,080 |  | 1,429 |  |

| Accrued expenses | 636 |  | 2,880 |  |

1,716 |  | 4,309 |  |

9. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1/4/24 |  | in funds |  | 31/3/25 |

£ | £ | £ |

| Unrestricted funds

| Core fund | 15,241 |  | 4,214 |  | 19,455 |  |

| Contingency fund | 57,221 |  | - |  | 57,221 |  |

72,462 |  | 4,214 |  | 76,676 |  |

| Restricted funds

| Big Lottery Fund Grant | 25,339 |  | - |  | 25,339 |  |

| TOTAL FUNDS | 97,801 |  | 4,214 |  | 102,015 |  |

| HOME-START NORTH WEST KENT LTD. |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

9. | MOVEMENT IN FUNDS - continued

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| Core fund | 23,381 |  | (19,167 | ) | 4,214 |  |

| Restricted funds

| Big Lottery Fund Grant | 101,311 |  | (101,311 | ) | - |  |

| TOTAL FUNDS | 124,692 |  | (120,478 | ) | 4,214 |  |

| Comparatives for 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 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| Core fund | 74,008 |  | (78,841 | ) | (4,833 | ) |

| Restricted funds

| Big Lottery Fund Grant | 50,677 |  | (50,677 | ) | - |  |

| TOTAL FUNDS | 124,685 |  | (129,518 | ) | (4,833 | ) |

| HOME-START NORTH WEST KENT LTD. |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

10. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 March 2025.