Home-Start North West Kent Ltd.

	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—12

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

Objectives and Activities

Aims and Objectives

The objects for which the charity are 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.''

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.

Achievements and Performance

Main Achievements

Made a differrence in the lives of 150 local parents and their pre-school children referred for support, thanks to Lottery funding
Prepared volunteers via relevant 40 hour training, then individually 'matching' them with a family each to home visit weekly for up to a year, providing emotional and practical support to build parental confidence
Volunteers of various ages and cultures, all parents, some of whom speak languages other than English
Staff of various ages, all parents, with expertise including mental health and special needs
Focus groups providing peer support

Financial Review

Reserves Policy

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 it's 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 it's 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.

Page 1

Page 2

Home-Start North West Kent Ltd.

Trustees' Report (continued)

For The Year Ended 31 March 2026

Reference and Administrative Details

Trustees

Mr J Hawkes

Mrs D Funge

Mr W Setufe

Ms L Fronditgoun

Ms D Graham

Mr G Holt

Ms P Burleigh (resigned 25/11/2025)

Mrs V Gordon (resigned 02/06/2025)

Other Personnel

Ms D J Bowler - Company Secretary

Charity Number

1148298

Company Number

08112993

Registered Office

2 Temple Hill Square

Dartford

Kent

DA1 5HZ

Independent Examiner

Emma Duda FCCA

Blue Rocket Accounting

8 Twisleton Court
Priory Hill
Dartford
Kent
DA1 2EN

Page 2

Page 3

Home-Start North West Kent Ltd.

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:

Mr J Hawkes

Trustee

16/10/2026

Page 3

Page 4

Home-Start North West Kent Ltd.

Independent Examiner's Report to the Trustees of Home-Start North West Kent Ltd.

For The Year Ended 31 March 2026

Independent Examiner's Report to the Trustees of Home-Start North West Kent Ltd.

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

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.

Emma Duda FCCA

16/10/2026

8 Twisleton Court
Priory Hill
Dartford
Kent
DA1 2EN

Page 4

Page 5

Home-Start North West Kent Ltd.

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	28,224	96,408	124,632	123,759
Investments	4	1,158	-	1,158	933

		29,382	96,408	125,790	124,692

EXPENDITURE ON:
Charitable activities:	6
Direct charitable activities		(26,952 )	(96,408 )	(123,360 )	(117,160 )
Other resources expended		(3,444 )	-	(3,444 )	(3,318 )

		(30,396 )	(96,408 )	(126,804 )	(120,478 )

NET (EXPENDITURE)/INCOME		(1,014 )	-	(1,014 )	4,214


NET MOVEMENT IN FUNDS		(1,014 )	-	(1,014 )	4,214
RECONCILIATION OF FUNDS:
Total funds brought forward		76,676	25,339	102,015	97,801

TOTAL FUNDS CARRIED FORWARD	12	75,662	25,339	101,001	102,015

The notes on pages 8 to 12 form part of these financial statements.

Page 5

Page 6

Home-Start North West Kent Ltd.

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	22,448	101,311	123,759
Investments	4	933	-	933

		23,381	101,311	124,692

EXPENDITURE ON:
Charitable activities:	6
Direct charitable activities		(15,849 )	(101,311 )	(117,160 )
Other resources expended		(3,318 )	-	(3,318 )

		(19,167 )	(101,311 )	(120,478 )

NET INCOME		4,214	-	4,214


NET MOVEMENT IN FUNDS		4,214	-	4,214
RECONCILIATION OF FUNDS:
Total funds brought forward		72,462	25,339	97,801

TOTAL FUNDS CARRIED FORWARD	12	76,676	25,339	102,015

The notes on pages 8 to 12 form part of these financial statements.

Page 6

Page 7

Home-Start North West Kent Ltd.

Balance Sheet

As At 31 March 2026

Balance Sheet

				2026	2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	10	2,217	1	2,218	2,293

		2,217	1	2,218	2,293
CURRENT ASSETS
Cash at bank and in hand		75,578	25,338	100,916	101,438

		75,578	25,338	100,916	101,438
Creditors: Amounts Falling Due Within One Year	11	(2,133 )	-	(2,133 )	(1,716 )

NET CURRENT ASSETS (LIABILITIES)		73,445	25,338	98,783	99,722

TOTAL ASSETS LESS CURRENT LIABILITIES		75,662	25,339	101,001	102,015

NET ASSETS		75,662	25,339	101,001	102,015

FUNDS OF THE CHARITY
Restricted Funds				25,339	25,339
Unrestricted Funds				75,662	76,676

TOTAL FUNDS	12			101,001	102,015

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

Mr J Hawkes

Trustee

16/10/2026

The notes on pages 8 to 12 form part of these financial statements.

Page 7

Page 8

Home-Start North West Kent Ltd.

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Home-Start North West Kent Ltd. is a company limited by guarantee, incorporated in England & Wales, registered number 08112993 and registered charity number 1148298 . The registered office is 2 Temple Hill Square, Dartford, Kent, DA1 5HZ.

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. 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.

2.3. Resources Expended

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.

2.4. 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:

Fixtures & Fittings

25% reducing balance

2.5. 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.

2.6. Taxation

The charity is exempt from tax as all its income is charitable and applied for charitable purposes.

2.7. Pensions

The charitable company operates a defined pension contribution scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

2.8. 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.

3. Income from Donations and Legacies

Page 8

Page 9

Home-Start North West Kent Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

			2026
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	7,724	-	7,724
Grants	20,500	96,408	116,908

	28,224	96,408	124,632

			2025
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	21,448	-	21,448
Grants	1,000	101,311	102,311

	22,448	101,311	123,759

4. Investment Income

	2026	2025
	Unrestricted	Unrestricted
	funds	funds
	£	£
Bank interest receivable	1,158	933

5. Net Income/(Expenditure)

The net (expenditure)/income is stated after charging/(crediting):

	2026	2025
	£	£
Depreciation of tangible fixed assets - owned	740	765

6. Analysis of Expenditure

			2026
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Direct charitable activities	123,360	-	123,360
Other resources expended	-	3,444	3,444

	123,360	3,444	126,804

Page 9

Page 10

Home-Start North West Kent Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

			2025
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Direct charitable activities	117,160	-	117,160
Other resources expended	-	3,318	3,318

	117,160	3,318	120,478

7. Support Costs

	2026	2025
	Other resources expended	Other resources expended
	£	£
General administration	1,218	1,221
Depreciation	740	765
Governance costs	1,486	1,332

	3,444	3,318

8. Staff Costs

Staff costs were as follows:

	2026	2025
	£	£
Wages and salaries	95,804	89,903
Social security costs	117	2,185
Other pension costs	1,798	1,702

	97,719	93,790

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

9. Average Number of Employees

Average number of employees during the year was: 5 (2025: 5)

10. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2025	32,599
Additions	665

As at 31 March 2026	33,264

...CONTINUED

Page 10

Page 11

Home-Start North West Kent Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	30,306
Provided during the period	740

As at 31 March 2026	31,046

Net Book Value
As at 31 March 2026	2,218

As at 1 April 2025	2,293

11. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Taxation and social security	1,281	1,080
Accruals and deferred income	852	636

	2,133	1,716

12. Movement in Funds

	As at 1 April 2025	Income	Expenditure	As at 31 March 2026
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	19,455	29,382	(30,396 )	18,441
Designated:
Contingency fund	57,221	-	-	57,221


Total unrestricted funds	76,676	29,382	(30,396 )	75,662


Restricted funds
Big Lottery Fund grant	25,339	96,408	(96,408 )	25,339


Total funds	102,015	125,790	(126,804 )	101,001

	As at 1 April 2024	Income	Expenditure	As at 31 March 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	15,241	23,381	(19,167 )	19,455
Designated:
Contingency fund	57,221	-	-	57,221


Total unrestricted funds	72,462	23,381	(19,167 )	76,676

...CONTINUED

Page 11

Page 12

Home-Start North West Kent Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Restricted funds
Big Lottery Fund grant	25,339	101,311	(101,311 )	25,339


Total funds	97,801	124,692	(120,478 )	102,015

13. 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.

14. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

Page 12