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.

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

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.

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. ('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

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

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

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.

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

)

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

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

)

10.	RELATED PARTY DISCLOSURES

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