Home-Start North Wiltshire

	Page
Trustees' Report	1—2
Independent Examiner's Report	3
Statement of Financial Activities (including Income and Expenditure Account)	4
Comparative Statement of Financial Activities (including Income and Expenditure Account)	5
Balance Sheet	6
Notes to the Financial Statements	7—12

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

Objectives and Activities

Aims and Objectives

To safeguard, protect and preserve the good health, both mental and physical of children and parents,

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 better standards of child care.

Financial Review

Reserves Policy

The company holds sufficient funds in reserve so that if there was a sudden loss of Grant Funding, there would not be an abrupt cessation of support to vulnerable families. Money is also held to cover a contingent liability to TPT, the pension provider.

Reference and Administrative Details

Trustees

Mrs J Owen-Jones (resigned 30/09/2026)

Mrs M Johnson

Mrs S Whorlow

Lt Col M Haynes

Mrs G Smith

Mrs K Green

Mr J Waters

Mrs C Ervine

Mrs S Whitby (appointed 29/05/2025)

Mrs E Daley (appointed 07/08/2025)

Dr A Prior West (appointed 07/04/2026)

Charity Number

1106736

Company Number

05208226

Registered Office

Unit 1 Fordbrook Business Centre

Marlborough Road

Pewsey

Wiltshire

SN9 5NU

Independent Examiner

Charlton Baker Limited

7-7c Snuff Street
Devizes
Wiltshire
SN10 1DU

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Home-Start North Wiltshire

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 M Johnson

Trustee

07/10/2026

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Home-Start North Wiltshire

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

For The Year Ended 31 March 2026

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

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.

Charlton Baker Limited

08/10/2026

7-7c Snuff Street
Devizes
Wiltshire
SN10 1DU

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Home-Start North Wiltshire

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	29,149	292,222	321,371	272,874
Investments	4	5,158	-	5,158	6,310

		34,307	292,222	326,529	279,184

EXPENDITURE ON:
Raising funds	5	-	(8,470 )	(8,470 )	(6,836 )
Charitable activities	5	4,009	(291,194 )	(287,185 )	(267,390 )

		4,009	(299,664 )	(295,655 )	(274,226 )

NET INCOME		38,316	(7,442 )	30,874	4,958


NET MOVEMENT IN FUNDS		38,316	(7,442 )	30,874	4,958
RECONCILIATION OF FUNDS:
Total funds brought forward		93,790	19,618	113,408	108,450

TOTAL FUNDS CARRIED FORWARD	15	132,106	12,176	144,282	113,408

The notes on pages 7 to 12 form part of these financial statements.

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Home-Start North Wiltshire

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	6,740	266,134	272,874
Investments	4	6,310	-	6,310

		13,050	266,134	279,184

EXPENDITURE ON:
Raising funds	5	(288 )	(6,548 )	(6,836 )
Charitable activities	5	3,875	(271,265 )	(267,390 )

		3,587	(277,813 )	(274,226 )

NET INCOME		16,637	(11,679 )	4,958


NET MOVEMENT IN FUNDS		16,637	(11,679 )	4,958
RECONCILIATION OF FUNDS:
Total funds brought forward		77,153	31,297	108,450

TOTAL FUNDS CARRIED FORWARD	15	93,790	19,618	113,408

The notes on pages 7 to 12 form part of these financial statements.

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Home-Start North Wiltshire

Balance Sheet

As At 31 March 2026

Balance Sheet

				2026	2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	10	1,483	-	1,483	2,646
Cash at bank and in hand		230,922	12,176	243,098	205,961

		232,405	12,176	244,581	208,607
Creditors: Amounts Falling Due Within One Year	11	(94,799 )	-	(94,799 )	(84,622 )

NET CURRENT ASSETS (LIABILITIES)		137,606	12,176	149,782	123,985

TOTAL ASSETS LESS CURRENT LIABILITIES		137,606	12,176	149,782	123,985

PROVISIONS FOR LIABILITIES
Provisions For Charges	13	(5,500 )	-	(5,500 )	(10,577 )

NET ASSETS		132,106	12,176	144,282	113,408

FUNDS OF THE CHARITY
Restricted Funds				12,176	19,618
Unrestricted Funds				132,106	93,790

TOTAL FUNDS	15			144,282	113,408

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 M Johnson

Trustee

07/10/2026

The notes on pages 7 to 12 form part of these financial statements.

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Home-Start North Wiltshire

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Home-Start North Wiltshire is a company limited by guarantee, incorporated in England & Wales, registered number 05208226 and registered charity number 1106736 . The registered office is Unit 1 Fordbrook Business Centre, Marlborough Road, Pewsey, Wiltshire, SN9 5NU.

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

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern.

2.3. Incoming Resources

Grants and donations are allocated to income in the accounting period to which the funds relate. They are recognised as soon as the Charity is informed, they are due and receivable. Tax recoverable on Gift Aid donations is recognised when the donation is recognised.

2.4. 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.

3. Income from Donations and Legacies

			2026	2025
	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
	£	£	£	£
Donations and gifts:
Donations and gifts	29,149	292,222	321,371	272,874

4. Investment Income

	2026	2025
	Unrestricted	Total
	funds	funds
	£	£
Bank interest receivable	5,158	6,310

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Home-Start North Wiltshire

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Analysis of Expenditure

	2026
	Support costs (see note 6 )
	£
Raising funds	8,470
Charitable Activities	287,185

	295,655

	2025
	Support costs (see note 6 )
	£
Raising funds	6,836
Charitable Activities	267,390

	274,226

6. Support Costs

			2026
	Raising funds	Charitable Activities	Total
	£	£	£
Employee costs	5,354	222,353	227,707
Premises expenses	-	41,117	41,117
General administration	3,116	23,715	26,831

	8,470	287,185	295,655

			2025
	Raising funds	Charitable Activities	Total
	£	£	£
Employee costs	4,169	207,576	211,745
Premises expenses	-	35,958	35,958
General administration	2,667	23,856	26,523

	6,836	267,390	274,226

7. Independent Examiner's Remuneration

	2026	2025
	£	£
Independent examination of the financial statements	275	255

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Home-Start North Wiltshire

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Staff Costs

Staff costs were as follows:

	2026	2025
	£	£
Wages and salaries	198,152	184,377
Social security costs	10,966	7,553
Other pension costs	3,893	3,235

	213,011	195,165

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: 11 (2025: 11)

10. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	353	622
Other debtors	1,130	2,024

	1,483	2,646

11. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	8,049	6,422
Accruals and deferred income	86,750	78,200

	94,799	84,622

12. Deferred Income

Deferred income movements in the year were as follows:

	2026	2025
	£	£
Balance at the start of the period	78,200	66,437
Income deferred in the current period	86,750	78,200
Amounts released in income from previous periods	(78,200 )	(66,437 )

Balance at the end of the period	86,750	78,200

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Home-Start North Wiltshire

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

13. Provisions and Funding Commitments

	Pension deficit	NPV of Deficit Recovery Contributions	Totals
	£	£	£
Balance at 1 April 2025	10,334	243	10,577
Utilised	(5,000 )	(77 )	(5,077)

Balance at 31 March 2026	5,334	166	5,500

14. Pension Commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £3,893 (2025: £3,235).

At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.

15. Movement in Funds

	As at 1 April 2025	Income	Expenditure	Transfers	As at 31 March 2026
	£	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	14,790	34,307	4,009	(30,000 )	23,106
Designated:
Designated	79,000	-	-	30,000	109,000


Total unrestricted funds	93,790	34,307	4,009	-	132,106


Restricted funds
NHS Banes, Swindon and Wiltshire ICB	-	70,000	(66,660)	-	3,340
NCLF Lottery Funds	12,848	100,000	(112,404)	-	444
Henry Smith Charity CLSG	611	10,200	(10,811)	-	-
Children in Need	-	15,000	(15,000)	-	-
Henry Smith Charity	1,979	46,410	(48,389)	-	-
HSUK Army Central Fund	-	8,250	(7,361)	-	889
Garfield Weston	-	18,000	(15,000)	-	3,000
The Kelly Family Trust	-	5,000	(5,000)	-	-
Wiltshire Community Foundation	-	2,500	(2,500)	-	-
The Card Factory Foundation	-	5,000	(5,000)	-	-
WCF - Wessex Water	-	900	-	-	900
Wiltshire Community Foundation (health & Inequalities)	1,354	-	(1,354)	-	-

...CONTINUED

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Home-Start North Wiltshire

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Families Fund General	2,826	962	(1,344)	-	2,444
Families Fund Wiltshire Community Foundation (Energy/Food)	-	10,000	(8,841)	-	1,159


Total restricted funds	19,618	292,222	(299,664 )	-	12,176




Total funds	113,408	326,529	(295,655 )	-	144,282

	As at 1 April 2024	Income	Expenditure	Transfers	As at 31 March 2025
	£	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	12,153	13,050	3,587	(14,000 )	14,790
Designated:
Designated	65,000	-	-	14,000	79,000


Total unrestricted funds	77,153	13,050	3,587	-	93,790


Restricted funds
NCLF Lottery Funds	19,258	114,000	(120,410)	-	12,848
St. James's Place Charitable Foundation	-	2,500	(2,500)	-	-
Henry Smith Charity CLSG	7,227	35,800	(42,416)	-	611
Children in Need	-	15,000	(15,000)	-	-
Henry Smith Charity	1,938	60,000	(59,959)	-	1,979
HSUK Army Central Fund	-	4,250	(4,250)	-	-
National Benevolent Charity	998	5,000	(5,998)	-	-
Wiltshire Community Foundation	-	5,000	(5,000)	-	-
Co-Operative Local Community Fund	-	4,226	(4,226)	-	-
Wiltshire Community Foundation (health & Inequalities)	-	10,000	(8,646)	-	1,354
Families Fund General	1,876	2,358	(1,408)	-	2,826
Families Fund Wiltshire Community Foundation (Energy/Food)	-	8,000	(8,000)	-	-


Total restricted funds	31,297	266,134	(277,813 )	-	19,618




Total funds	108,450	279,184	(274,226 )	-	113,408

16. 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.

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Home-Start North Wiltshire

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

17. Related Party Disclosures

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

18. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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