The trustees present their annual report and financial statements for the year ended 31 March 2025.
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 governing document, 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).
Home-Start Knowsley is an independent charity established in 1999 to support struggling families with young children across Knowsley. We offer a proven model of peer-led early help in the home to prevent crisis and build family resilience.
We aim to ensure that every parent has the support they need so their children have the best start in life, including a safe, nurturing and stimulating environment to thrive in, reducing the risk of ACES (Adverse childhood experiences).
One of our organisation’s strengths is the diverse range of services and support programmes we are able to offer throughout Knowsley. As an early intervention charity, we help families to flourish by supporting them to prioritise what they would like to achieve and put an Individual Support Plan in place that is meaningful and identifies strategies that will make lifetime changes for all the family.
We are a small team of qualified, experienced staff and well-trained volunteers that provide tailored, confidential, and non-judgemental support in the home and wider community. Common issues are: Low-level mental health in children and adults, domestic abuse, care leavers, isolation, managing children's behaviour, SEN support, parent-Infant mental health support, hardship and support to access specialist agencies,e.g. Perinatal Mental Health Team, Domestic Violence Support Services, Substance and Alcohol Misuse Support Service, CAB, health services, GP’s, educational settings, and debt advice.
In addition to one-one support we deliver health & wellbeing courses, parent-infant mental health support groups, SEN support groups, family activity days during school holidays, parent and toddler groups, mindfulness sessions and a project to support new dads. We also have an in-house Counselling Service.
It is the charity’s mission to reach seldom heard Knowsley families, enabling them to get the most appropriate help from the best qualified service as quickly as possible, reducing the risk of ACES.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Home-Start Knowsley has continued to respond to increasing and complex needs across the borough, offering compassionate, tailored support to families navigating a wide range of challenges. During the year, we received 499 referrals and supported 1,548 direct beneficiaries, reflecting the scale and reach of our work.
The closure of Dad Matters Merseyside on 31st March 2024 marked the end of a project that made a lasting impact across neonatal settings. In its final year, the project supported over 500 dads, offering vital emotional and practical support during a vulnerable time in their parenting journey.
Our core family support remained central to our mission, with individualised plans helping families address issues such as poor housing, isolation, mental and physical health challenges, domestic abuse, hate crime, poverty, and adult learning difficulties. This holistic approach continues to be a lifeline for many.
The Perinatal Project continued to develop across the area, with strengthened collaboration with Singing Mamas, enhancing our offer of emotional wellbeing, peer connection, and community-based support for mothers during the perinatal period. This work has helped families access timely and appropriate support, reducing isolation and improving outcomes.
The Jigsaw Project grew in response to high demand from neurodiverse families. Saturday sessions were increased to a fortnightly offer, providing much-needed structure and inclusive activities at weekends. We expanded our collaboration with The Sensory Hive, SENDIASS, and the 0–25 SEND Health Lead, delivering Parent SEND Drop-ins initially at Northwood Family Hub and later extending to New Hutte and Hill Top Children’s Centres, improving accessibility and reach.
Our counselling service for adults and children continued to provide vital emotional support, helping individuals build resilience, process trauma, and improve mental wellbeing. The service has become an essential part of our offer, particularly as families face increasing pressures and reduced access to statutory mental health services.
Volunteer recruitment remained a key focus. We diversified our training offer to include both in-person and online formats, making volunteering more flexible and accessible. Over the year, we created 67 volunteer opportunities across home-visiting, group peer support, and gardening. We also hosted corporate volunteer days, including:
QVC – Santa’s Grotto and garden clear-up
Sterling Plastering – delivery of food parcels and Christmas gifts to families
These partnerships have strengthened community engagement and brought additional joy and support to families.
We continued to deliver Better Together cost-of-living support, providing essential items such as food, clothing, hygiene products, and blankets to families facing financial hardship. This support has been crucial in helping families maintain dignity and stability during difficult times.
Total incoming resources were £218,762 (2024: £268,795) Outgoing expenditure totalled £296,776 (2024: £323,985) resulting in a net deficit for the year of £78,014 (2024: Deficit £55,190). The Balance Sheet, which includes the property of £194,545, shows net assets of £310,287 as at 31 March 2025 (2023: £388,301).
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 three month’s operating costs £89,872. 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.
The charity is a company limited by guarantee, incorporated in England and Wales, the Constitution dated 16 March 1999 and it was registered as a charity by the Charity Commissioners for all purposes on 30 November 2000.
The charity follows the policy and procedures set out by the national organisation, Home-Start UK, in doing so the Management Committee are satisfied that systems are in place to mitigate the charity's exposure to major risks.
Liquidity risk
In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity uses a mixture of long-term and short-term debt finance.
Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial statements.
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:
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.
The trustees' report was approved by the Board of Trustees.
The trustees, who are also the directors of Home-Start Knowsley 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;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; 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 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.
I report to the trustees on my examination of the financial statements of Home-Start Knowsley (the charity) for the year ended 31 March 2025.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 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. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
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:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
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 financial statements 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.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Home-Start Knowsley is a private company limited by guarantee incorporated in England and Wales. The registered office is 55 Rupert Road, Huyton, Liverpool, Merseyside, L36 9TB.
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" 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)". 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. The principal accounting policies adopted are set out below.
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.
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.
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.
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.
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:
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.
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).
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.
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, 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, 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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The long-term loans is a secured mortgage by fixed charges over 5 years with interest rates at 3% plus base rate.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
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.
The funders:
Big Lottery Reaching Communities - Contribution towards core costs
Steven Morgan Foundation - Contribution towards management salaries
Knowsley Metropolitan Borough Council KMBC - Better Together - Hardship assistance
Sunrise Project - Big Lottery Merseyside consortium project to assist to support families with love level mental health
Northwood Together - Contribution towards a worker for 1.5 days per week in Northwood area
Liverpool I - Contribution towards The Perinatal & Parent-Infant Mental Health (PIMHS) Project
KMBC - Shortbreaks - Contribution towards The Jigsaw Project (SEND)
Merseycare NHS - Cheshire & Merseyside Dad Matters Coordinator January – December 23
KMBC - SEN Stronger Communitites - Contribution towards 18.5 SEND Support Worker
Know your neighbour Big Lottery - Contribution towards The Jigsaw Project
Cadent - To provide energy saving resources and Co2 alarms to families
White Stuff - Empowering Women grant
CFLM - Contribution towards Dad Matters project Jan- March 24
Masons - Contribution towards Dad Matters project
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.
There were no disclosable related party transactions during the year (2024 - none).