Home-Start South West Kent - Charities report

REGISTERED COMPANY NUMBER: 05104961 (England and Wales)

REGISTERED CHARITY NUMBER: 1105047

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Home-Start South West Kent

Page

Report of the Trustees

1

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

to

7

Notes to the Financial Statements

8

to

14

The Trustees present their 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)".

OBJECTIVES AND ACTIVITIES

Objectives and aims

Under the Charity's Memorandum of Association, the objectives of the Charity are:

- To safeguard, protect 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;

- To promote the education of the public in the better standards of childcare especially within the County of Kent.

The Charity offers support, friendship and practical help to parents with young children, in the Tunbridge Wells and Tonbridge and Malling district and some areas of Sevenoaks district. This is done through the recruitment and training of volunteers, who are parents themselves, from the local community. These volunteers then visit families with at least one child under 5 at home to offer informal, friendly and confidential support, with back up from the Charity's qualified and experienced staff.

This Charity's approach to service delivery is based on the importance of families, volunteering and the community. The Charity works in partnership with other voluntary and statutory agencies and also accepts direct referrals from families themselves.

The Charity provides practical and emotional support to parents during difficult times, using trained and supported volunteers. Parents are supported to use the services in their area for example the Children's Centres, advice centres, mother and toddler groups and the local library.

In the year, the Charity received 149 referrals and supported 108 families including 201 children. The supported families have been referred by Health Visitors, KCC Early Help and other sources, with 14% of our parents contacting us directly for support.

An assessment is made of all families' needs, in terms of the following four categories, with subdivisions in each category. Families may only need support with one of these categories or in more than one.

A - Parenting Skills - 95% of families supported improved.

B- Parent's Well Being- 96% of families supported improved.

C- Children's Well Being- 94% of families supported improved.

D- Family Management - 95% of families supported improved.

The trustees have had regard to the Charity Commission's general guidance on public benefit and are satisfied that the charitable objects or purposes of the charity and the way it operates meet the public benefit requirement.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Review of the period

The Charity had a surplus for the year of £35,368 (2024 - surplus £4,922). At the end of the period, net assets were £166,668 (2024 - £131,300).

We continue to see an increase in mental health issues, notably anxiety and depression, being a factor in families referred to us, and so continue to offer ongoing training and support to our volunteers. We recruit and train new volunteers throughout the year, using local advertising and social media channels but have found it to be a challenge to increase our volunteer numbers, which we believe is a challenge being experienced across the voluntary sector. Our volunteer numbers have therefore remained relatively static, ending the year at 77, the same as the previous year, and less than was forecast in our business plan. We did however, with resignations and recruitment, use a total of 85 volunteers during the year.

We continued throughout the year with our staff team at 6 (full time equivalent of 3.4) but with a personnel change as one of our coordinators resigned and was replaced by our administrator. In turn, she was replaced by employing an existing volunteer as administrator. We find that recruiting staff from our network aids continuity and quick integration, as well as reducing the risk of a poor fit as we already know the new recruit. Once again we have not increased our staff capacity and will not do so until our volunteer numbers warrant this.

Our geographical coverage remained the same as the last few years, which is the districts of Tunbridge Wells, Tonbridge and Malling as well as parts of the Sevenoaks district including Sevenoaks town, Edenbridge and surrounding villages.

Competition for funds remains fierce, and it is challenging to find new sources. One or two of our existing funders are restricting their criteria that will exclude us in the future. We did however receive the excellent news, just after the year end, of the renewal of our largest funder, the National Lottery Community Fund, for an additional 5 years for "Building resilience in families". This grant is very important to us, being a cornerstone to our financial stability which in turn gives confidence to other funders when considering us for their programmes. We were also very fortunate to be awarded Charity of the Year by Knole Park Golf Club who raised nearly £23,000 on our behalf.

We were extremely pleased to be recognised in our local community in the Love Where We Live Awards, by winning the overall award, as well as Charity of the Year 2024. These awards are a project promoted and led by Tunbridge Wells Borough Council and sponsored by locally involved organisations.

Reserves policy

The Charity requires reserves to protect its current activities, in order to allow the Trustees to meet their day-to-day responsibilities and to ensure that it continues to operate as a going concern. Reserves are maintained in accordance with the Reserves Policy. The Trustees conduct an annual review of the reserves to ensure that they are maintained in line with the policy and are at an appropriate level given the scale of operations and the financial obligations of the Charity.

The Charity has a General Reserve and a Restricted Fund. As at 31 March 2025, the Restricted Funds unspent for 24/25 are £1,710 made up of 3 grants, two being the emergency funds as mentioned in the accounts last year and one Parish council grant. The Trustees have determined that the level of General Reserve, should be sufficient to allow an orderly winding down of activities, including meeting all obligations to staff and suppliers. In the event that the Charity is not successful in continuing to secure funding. Accordingly, as at 31 March 2025, based on future running costs of the Charity the General Reserves represent 12 months of expenditure.

The Trustees feel that this is a prudent level given the increased running costs, commitments to families and also given the continuing challenges of fundraising for charities in the UK. The Trustees will keep the level of reserves under constant review.

Risk Management

As a Home-Start scheme, the Charity is bound to adopt the Home-Start UK Quality Standards, which were developed in conjunction with the Charities Evaluation Services.

The Trustees are committed to ensuring that the Charity adheres to these

standards which fall into four Quality Areas:

1. Planning for success

2. Leading a great team

3. Making the most of data

4. Safeguarding Children/Child Protection

Governance

Home Start UK set a deadline of September 2025 for local Home-Starts in the network to update their governing documents to align with the Home-Start Handbook whose standards all Home-Starts are required to meet. With this in mind, the trustees have set in train the process to update and adopt a new set of Articles of Association to meet this deadline.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05104961 (England and Wales)

Registered Charity number

1105047

Registered office

116b London Road

Southborough

Tunbridge Wells

Kent

TN4 0PN

Trustees

D J Akehurst

A R L Bogle

W McGeachy

S Tattersall

M Weare

J Merrick

J Cross

Independent Examiner

Aidan Smyth ACA

Peter Hodgson & Co.

Chartered Accountants

Shadwell House

65 Lower Green Road

Tunbridge Wells

Kent

TN4 8TW

Approved by order of the board of trustees on 15 December 2025 and signed on its behalf by:

A R L Bogle - Trustee

Independent examiner's report to the trustees of Home-Start South West Kent ('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.

Aidan Smyth ACA

Peter Hodgson & Co.

Chartered Accountants

Shadwell House

65 Lower Green Road

Tunbridge Wells

Kent

TN4 8TW

Date: .............................................

2025

2024

Unrestricted

Restricted

Total

fund

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

29,215

-

29,215

2,777

Charitable activities

Grants receivable

69,304

86,414

155,718

152,150

Other trading activities

3

475

-

475

449

Investment income

4

2,089

-

2,089

1,659

Other income

1,576

-

1,576

-

Total

102,659

86,414

189,073

157,035

EXPENDITURE ON

Raising funds

10,422

-

10,422

11,582

Charitable activities

5

Charitable Activities

56,182

87,101

143,283

140,531

Total

66,604

87,101

153,705

152,113

NET INCOME/(EXPENDITURE)

36,055

(687

)

35,368

4,922

RECONCILIATION OF FUNDS

Total funds brought forward

128,903

2,397

131,300

126,378

TOTAL FUNDS CARRIED FORWARD

164,958

1,710

166,668

131,300

2025

2024

Unrestricted

Restricted

Total

fund

funds

Notes

£

FIXED ASSETS

Tangible assets

10

1,673

-

1,673

1,719

CURRENT ASSETS

Debtors

11

4,126

-

4,126

2,977

Cash at bank and in hand

12

162,150

1,710

163,860

135,015

166,276

1,710

167,986

137,992

CREDITORS

Amounts falling due within one year

13

(2,991

)

-

(2,991

)

(8,411

)

NET CURRENT ASSETS

163,285

1,710

164,995

129,581

TOTAL ASSETS LESS CURRENT
LIABILITIES

164,958

1,710

166,668

131,300

NET ASSETS

164,958

1,710

166,668

131,300

FUNDS

14

Unrestricted funds

164,958

128,903

Restricted funds

1,710

2,397

TOTAL FUNDS

166,668

131,300

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 15 December 2025 and were signed on its behalf by:

A R L Bogle - 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.

Changes in accounting policies

There have been no changes in the accounting policies adopted by the charity in either the current or previous years.

Incoming resources

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.

Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the company where this can be quantified and a third party is bearing the cost. No amounts are included in the financial statements for the services donated by the volunteers.

Donated services or facilities, which comprise donated services,are included in income at a valuation which is as estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised where there is no financial cost borne by a third party.

Resources expended

All expenditure is accounted for on an accrual basis and has been included under the expense categories that aggregate all costs for allocation activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year-end are noted as a commitment, but not accrued as expenditure.

Expenditure includes Value Added Tax and is reported as part of the expenditure to which it relates.

Governance costs comprise the costs involving the public accountability of the charity (including independent examination costs) nad costs in respect to its compliance with regulation and good practice.

Tangible fixed assets

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

Improvements to property

-

20% on cost

Fixtures and fittings

-

20% on cost

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of

depreciation and any impairment losses.

The gain or loss arising on disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

Taxation

As a charity, Home-Start South West Kent is generally exempt from taxation with the exception of Value Added Tax. Where appropriated, all expenditure is stated inclusive of the related Value Added Tax.

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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Critical accounting estimates and judgements

In 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 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.

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).

Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue to adopt the going concern basis of accounting in preparing the financial statements.

Functional currency

The functional currency used by the charity is £ sterling.

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.	DONATIONS AND LEGACIES

2025

2024

£

Donations

29,215

2,777

3.	OTHER TRADING ACTIVITIES

2025

2024

£

Fundraising events

475

449

4.	INVESTMENT INCOME

2025

2024

£

Deposit account interest

2,089

1,659

5.	CHARITABLE ACTIVITIES COSTS

Fundraising costs incurred in the year amounted to £10,422 (2024 : £11,582).

Other costs incurred in the year amounted to £143,283 and all related to charitable activities (2024 : £140,531).

6.	NET INCOME/(EXPENDITURE)

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

2025

2024

£

Depreciation - owned assets

1,031

1,064

Hire of equipment

331

442

7.	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.

8.	STAFF COSTS

2025

2024

£

Wages and salaries

104,926

102,475

Social security costs

2,560

2,153

Other pension costs

1,120

1,051

108,606

105,679

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

2025

2024

Administration and marketing

4

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

9.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - VERSUS 2024

Unrestricted

Restricted

Total

fund

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2,777

-

2,777

Charitable activities

Grants receivable

60,700

91,450

152,150

Other trading activities

449

-

449

Investment income

1,659

-

1,659

Total

65,585

91,450

157,035

EXPENDITURE ON

Raising funds

11,582

-

11,582

Charitable activities

Charitable Activities

49,831

90,700

140,531

Total

61,413

90,700

152,113

NET INCOME

4,172

750

4,922

RECONCILIATION OF FUNDS

Total funds brought forward

124,731

1,647

126,378

TOTAL FUNDS CARRIED FORWARD

128,903

2,397

131,300

10.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

property

fittings

Totals

£

COST

At 1 April 2024

3,673

9,226

12,899

Additions

-

985

At 31 March 2025

3,673

10,211

13,884

DEPRECIATION

At 1 April 2024

3,452

7,728

11,180

Charge for year

221

810

1,031

At 31 March 2025

3,673

8,538

12,211

NET BOOK VALUE

At 31 March 2025

-

1,673

At 31 March 2024

221

1,498

1,719

11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Prepayments

4,126

2,977

12.	CASH AT BANK AND IN HAND

2025

2024

General

Restricted

Total

fund

funds

£

Cash in hand

500

-

500

Bank current & deposit accounts

161,650

1,710

163,360

134,515

Total

162,150

1,710

163,860

135,015

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 over bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

13.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Social security and other taxes

1,591

1,841

Accounts payable

202

2,670

Accrued expenses

1,198

3,900

2,991

8,411

14.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.24

in funds

31.3.25

£

Unrestricted funds

General fund

128,903

36,055

164,958

Restricted funds

Restricted fund

2,397

(687

)

1,710

TOTAL FUNDS

131,300

35,368

166,668

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

102,659

(66,604

)

36,055

Restricted funds

Restricted fund

86,414

(87,101

)

(687

)

TOTAL FUNDS

189,073

(153,705

)

35,368

Comparatives for movement in funds

Net

movement

At

At 1.4.23

in funds

31.3.24

£

Unrestricted funds

General fund

124,731

4,172

128,903

Restricted funds

Restricted fund

1,647

750

2,397

TOTAL FUNDS

126,378

4,922

131,300

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

65,585

(61,413

)

4,172

Restricted funds

Restricted fund

91,450

(90,700

)

750

TOTAL FUNDS

157,035

(152,113

)

4,922

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1.4.23

in funds

31.3.25

£

Unrestricted funds

General fund

124,731

40,227

164,958

Restricted funds

Restricted fund

1,647

63

1,710

TOTAL FUNDS

126,378

40,290

166,668

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

168,244

(128,017

)

40,227

Restricted funds

Restricted fund

177,864

(177,801

)

63

TOTAL FUNDS

346,108

(305,818

)

40,290

15.	RELATED PARTY DISCLOSURES

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