Home-Start Harwich

	Page
Trustees' Report	1—3
Independent Examiner's Report	4
Statement of Financial Activities (including Income and Expenditure Account)	5
Comparative Statement of Financial Activities (including Income and Expenditure Account)	6
Balance Sheet	7
Notes to the Financial Statements	8—11

The trustees present their report and the financial statements for the year ended 31 March 2026.

Objectives and Activities

Aims and Objectives

The objectives of the charity are to foster the well-being, both mental and physical, of parents and children, to prevent cruelty to children and to promote, through education, better standards of childcare; within the areas of Harwich, Manningtree and nearby rural areas.

Home-Start schemes offer support, friendship and practical help to parents with young children, in local communities throughout the UK and with British Forces in Germany. Home-Start offers a unique service, recruiting and training volunteers - who are usually parents themselves - to visit families at home to offer informal, friendly and confidential support. Home-Start Harwich runs several family support groups which enables parents with young children to meet together informally and to come forward to ask for help when needed. The trustees (directors) have complied with their duty under section 4 of the Charities Act 2006 to have due regard to public benefit

guidance published by the Charity Commission, where relevant to the charity.

Public Benefit

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Financial Review

Reserves Policy

Our reserves are equivalent to at least 9 months' normal running costs. The reserve safeguards the scheme against short term fluctuations in funding. In the current financial circumstances where future funding can be uncertain the reserve would support the orderly reduction or closure of the scheme, meeting all known redundancy obligations and other financial liabilities, as well as funding close-down work with other agencies to make alternative arrangements for the children and other families which would lose our support.

Accounts

Home-Start Harwich does not possess long term investment assets. Income for the scheme is derived from grants to deliver services. Core service grants from the public sector are a key element of funding our services; recently, as in the case of the other Home-Start schemes, we have experienced a significant cutback in public sector grants.

However, the scheme was successful in securing grants from the Big Lottery Fund which has ensured that the scheme is in a financially sound position. Other grants have been obtained for specific projects in addition to charitable donations.

Reference and Administrative Details

Trustees

Mr R Colley

Mrs P Ford

Mrs C Offord

Mrs L Mann

Mrs R Thompson

Mr P Kinzett

Mrs C Theobald (appointed 11/08/2025)

Mrs F Brunning (appointed 11/08/2025)

Charity Number

1113984

Company Number

05681175

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Home-Start Harwich

Trustees' Report (continued)

For The Year Ended 31 March 2026

Principal Address

St Nicholas Hall

Stour Road

Harwich

Essex

CO12 3HS

Registered Office

St Nicholas Hall

Stour Road

Harwich

Essex

CO12 3HS

Independent Examiner

Gascoynes Chartered Accountants

Gascoynes

Gascoyne House
Moseleys Farm Business Centre
Bury St Edmunds
Suffolk
IP28 6JY

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Home-Start Harwich

Trustees' Report (continued)

For The Year Ended 31 March 2026

Small Company Rules

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

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mrs C Offord

Trustee

03/09/2026

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Home-Start Harwich

Independent Examiner's Report to the Trustees of Home-Start Harwich

For The Year Ended 31 March 2026

Independent Examiner's Report to the Trustees of Home-Start Harwich

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.

Responsibilities and Basis of Report

As the charity 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

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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.

Gascoynes Chartered Accountants

10/09/2026

Gascoyne House
Moseleys Farm Business Centre
Bury St Edmunds
Suffolk
IP28 6JY

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Home-Start Harwich

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 March 2026

Statement of Financial Activities (including Income and Expenditure Account)

				2026	2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	15,556	301,312	316,868	254,086
Investments	4	1,763	-	1,763	1,974

		17,319	301,312	318,631	256,060

EXPENDITURE ON:
Raising funds	5	-	(291,417 )	(291,417 )	(246,001 )

NET INCOME		17,319	9,895	27,214	10,059


NET MOVEMENT IN FUNDS		17,319	9,895	27,214	10,059
RECONCILIATION OF FUNDS:
Total funds brought forward		140,902	156,684	297,586	287,527

TOTAL FUNDS CARRIED FORWARD		158,221	166,579	324,800	297,586

The notes on pages 8 to 11 form part of these financial statements.

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Home-Start Harwich

Comparative Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 March 2026

Comparative Statement of Financial Activities (including Income and Expenditure Account)

				2025
		Unrestricted funds	Restricted funds	Total funds
	Notes	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	11,037	243,049	254,086
Investments	4	1,974	-	1,974

		13,011	243,049	256,060

EXPENDITURE ON:
Raising funds	5	-	(246,001 )	(246,001 )

NET INCOME		13,011	(2,952 )	10,059


NET MOVEMENT IN FUNDS		13,011	(2,952 )	10,059
RECONCILIATION OF FUNDS:
Total funds brought forward		127,891	159,636	287,527

TOTAL FUNDS CARRIED FORWARD		140,902	156,684	297,586

The notes on pages 8 to 11 form part of these financial statements.

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Home-Start Harwich

Balance Sheet

As At 31 March 2026

Balance Sheet

				2026	2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	10	2,170	-	2,170	2,106
Cash at bank and in hand		160,471	166,579	327,050	299,346

		162,641	166,579	329,220	301,452
Creditors: Amounts Falling Due Within One Year	11	(4,420 )	-	(4,420 )	(3,866 )

NET CURRENT ASSETS (LIABILITIES)		158,221	166,579	324,800	297,586

TOTAL ASSETS LESS CURRENT LIABILITIES		158,221	166,579	324,800	297,586

NET ASSETS		158,221	166,579	324,800	297,586

FUNDS OF THE CHARITY
Restricted Funds				166,579	156,684
Unrestricted Funds				158,221	140,902

TOTAL FUNDS				324,800	297,586

For the year ending 31 March 2026 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

On behalf of the board

Mrs C Offord

Trustee

03/09/2026

The notes on pages 8 to 11 form part of these financial statements.

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Home-Start Harwich

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Home-Start Harwich is a company limited by guarantee, incorporated in England & Wales, registered number 05681175 and registered charity number 1113984 . The registered office is St Nicholas Hall, Stour Road, Harwich, Essex, CO12 3HS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Going Concern Disclosure

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.

2.3. Incoming Resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

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.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

2.4. Resources Expended

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.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold

Straight line over 10 years

2.6. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.7. Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

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Home-Start Harwich

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.8. Charitable funds

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 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.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

3. Income from Donations and Legacies

			2026
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	15,556	-	15,556
Grants	-	301,312	301,312

	15,556	301,312	316,868

			2025
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	11,037	-	11,037
Grants	-	243,049	243,049

	11,037	243,049	254,086

4. Investment Income

	2026	2025
	Unrestricted	Unrestricted
	funds	funds
	£	£
Bank interest receivable	1,763	1,974

5. Analysis of Expenditure

			2026
	Activities undertaken directly	Support costs (see note 6 )	Total
	£	£	£
Raising funds	251,151	40,266	291,417

			2025
	Activities undertaken directly	Support costs (see note 6 )	Total
	£	£	£
Raising funds	212,096	33,905	246,001

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Home-Start Harwich

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Support Costs

	2026	2025
	Raising funds	Raising funds
	£	£
Employee costs:
Training and volunteer support	3,596	1,873
Staff expenses	2,617	3,091
Premises expenses:
Rent and rates	11,620	9,817
Insurances	1,167	1,077
General administration:
Advertising	-	229
Telephone	1,834	1,803
Accountancy and legal fees	2,023	2,200
Sundry expenses	15,554	13,269
Volunteers' expenses	1,855	546

	40,266	33,905

7. Staff Costs

Staff costs were as follows:

	2026	2025
	£	£
Wages and salaries	130,321	133,528
Other pension costs	2,341	2,273

	132,662	135,801

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

8. Average Number of Employees

Average number of employees during the year was: 8 (2025: 8)

9. Tangible Assets

	Land & Property
	Leasehold
	£
Cost
As at 1 April 2025	1,000

As at 31 March 2026	1,000

Depreciation
As at 1 April 2025	1,000

As at 31 March 2026	1,000

...CONTINUED

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Home-Start Harwich

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

10. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,872	1,833
Other debtors	298	273

	2,170	2,106

11. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Taxation and social security	3,596	3,205
Accruals and deferred income	824	661

	4,420	3,866

12. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

13. Related Party Disclosures

There were no related party transactions during the year (2025 - none).

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