Home-Start Shepway

	Page
Reference and Administrative Details	1
Trustees' Report	2—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—14

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 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 better standards of child care within the area of Shepway and its environs.

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

The net movement in funds on the unrestricted fund for the year amounted to a deficit of £4,220 (2025 - surplus of £51,012). The restricted funds showed a surplus of £15,597 (2025 - deficit of £9,109).

During the year £211,769 (2025 - £233,177) was received in grants from various sources. Donations formed £8,179 (2025 - £10,591).

Structure, Governance and Management

Governing Document

The organisation is a charitable company limited by guarantee, incorporated on 10 August 2004. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company, and is governed under its Articles of Association. In the event of the company being wound up each member is required to contribute an amount not exceeding £1.

Trustee Selection Methods

The directors of the charitable company are also trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association one third of the directors must retire at each AGM and, if appropriate, offer themselves for re-election.

Directors are recruited via advertising in the Home-Start newsletter and a director is appointed to ensure that the charity's trustee selection flowchart is adhered to. Additionally, the charity is registered with the Volunteer Bureau.

Induction and training of trustees

Most directors are already familiar with the practical work of the charity having been directors since incorporation.

New directors meet with existing directors to familiarise themselves with the charity and the context within which it operates. This meeting covers:

- the obligations of management committee members;

- the the main documents which set out the operational framework for the charity including the Memorandum and Articles;

- resourcing and the current financial position as set out in the latest published accounts; and

- future plans and objectives.

Organisational structure

Home-Start Shepway is based in Folkestone. Home-Start Shepway works to the ethos of the national organisation.

The board of directors run the charity but day to day operations are delegated to the manager and staff.

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Home-Start Shepway

Trustees' Report (continued)

For The Year Ended 31 March 2026

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Home-Start Shepway for the purposes 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. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgments and accounting estimates that are reasonable and prudent; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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 N Deane

Trustee

22/10/2026

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Page 4

Home-Start Shepway

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

For The Year Ended 31 March 2026

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

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.

Daniel Payne FCCA

22/10/2026

Beresfords

Chartered Certified Accountants

1-2 Rhodium Point
Spindle Close
Hawkinge, Folkestone
Kent
CT18 7TQ

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Home-Start Shepway

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	19,051	200,897	219,948	243,768
Charitable activities:
Home-Start Shepway		4,332	20,360	24,692	60,349
Investments	4	1,626	-	1,626	2,113

		25,009	221,257	246,266	306,230

EXPENDITURE ON:
Charitable activities:	6
Home-Start Shepway		(31,416 )	(203,473 )	(234,889 )	(264,327 )

NET INCOME		(6,407 )	17,784	11,377	41,903

Transfers between funds	15	2,187	(2,187 )	-	-

NET MOVEMENT IN FUNDS		(4,220 )	15,597	11,377	41,903
RECONCILIATION OF FUNDS:
Total funds brought forward		187,642	61,968	249,610	207,707

TOTAL FUNDS CARRIED FORWARD	15	183,422	77,565	260,987	249,610

The notes on pages 8 to 14 form part of these financial statements.

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Home-Start Shepway

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	72,138	171,630	243,768
Charitable activities:
Home-Start Shepway		10,900	49,449	60,349
Investments	4	2,113	-	2,113

		85,151	221,079	306,230

EXPENDITURE ON:
Charitable activities:	6
Home-Start Shepway		(46,088 )	(218,239 )	(264,327 )

NET INCOME		39,063	2,840	41,903

Transfers between funds	15	11,949	(11,949 )	-

NET MOVEMENT IN FUNDS		51,012	(9,109 )	41,903
RECONCILIATION OF FUNDS:
Total funds brought forward		136,630	71,077	207,707

TOTAL FUNDS CARRIED FORWARD	15	187,642	61,968	249,610

The notes on pages 8 to 14 form part of these financial statements.

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Home-Start Shepway

Balance Sheet

As At 31 March 2026

Balance Sheet

				2026	2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	11	879	351	1,230	1,903

		879	351	1,230	1,903
CURRENT ASSETS
Debtors	12	2,876	-	2,876	2,449
Cash at bank and in hand		182,367	77,214	259,581	247,210

		185,243	77,214	262,457	249,659
Creditors: Amounts Falling Due Within One Year	13	(2,700 )	-	(2,700 )	(1,952 )

NET CURRENT ASSETS (LIABILITIES)		182,543	77,214	259,757	247,707

TOTAL ASSETS LESS CURRENT LIABILITIES		183,422	77,565	260,987	249,610

NET ASSETS		183,422	77,565	260,987	249,610

FUNDS OF THE CHARITY
Restricted Funds				77,565	61,968
Unrestricted Funds				183,422	187,642

TOTAL FUNDS	15			260,987	249,610

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 N Deane

Trustee

22/10/2026

The notes on pages 8 to 14 form part of these financial statements.

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Page 8

Home-Start Shepway

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Home-Start Shepway is a company limited by guarantee, incorporated in England & Wales, registered number 05201839 and registered charity number 1109478 . The registered office is .

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

General

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Donations and Legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Grants Receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

2.3. Resources Expended

General

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable Activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

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Home-Start Shepway

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

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	5 years straight line
Computer Equipment	3 years straight line

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.

3. Income from Donations and Legacies

			2026
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	7,579	600	8,179
Grants	11,472	200,297	211,769

	19,051	200,897	219,948

			2025
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	10,034	557	10,591
Grants	62,104	171,073	233,177

	72,138	171,630	243,768

4. Investment Income

	2026	2025
	Unrestricted	Unrestricted
	funds	funds
	£	£
Bank interest receivable	1,626	2,113

5. Net Income/(Expenditure)

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

	2026	2025
	£	£
Depreciation of tangible fixed assets - owned	673	287

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Home-Start Shepway

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Analysis of Expenditure

			2026
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Home-Start Shepway	173,377	61,512	234,889

			2025
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Home-Start Shepway	184,642	79,685	264,327

7. Support Costs

	2026	2025
	Home-Start Shepway	Home-Start Shepway
	£	£
Employee costs	2,562	10,579
Premises expenses	23,389	25,570
General administration	34,861	43,126
Depreciation	673	287
Interest payable	27	123

	61,512	79,685

8. Independent Examiner's Remuneration

	2026	2025
	£	£
Independent examination of the financial statements	2,010	2,046

9. Staff Costs

Staff costs were as follows:

	2026	2025
	£	£
Wages and salaries	153,265	166,565
Social security costs	6,554	13,276
Other pension costs	4,394	4,801

	164,213	184,642

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

10. Average Number of Employees

Average number of employees during the year was: 8 (2025: 7)

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Home-Start Shepway

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

11. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	2,131	16,408	18,539

As at 31 March 2026	2,131	16,408	18,539

Depreciation
As at 1 April 2025	1,720	14,916	16,636
Provided during the period	83	590	673

As at 31 March 2026	1,803	15,506	17,309

Net Book Value
As at 31 March 2026	328	902	1,230

As at 1 April 2025	411	1,492	1,903

12. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	2,876	2,449

13. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	688	-
Accruals and deferred income	2,012	1,952

	2,700	1,952

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 £4,394 (2025: £4,801).

At the balance sheet date contributions of £688 (2025: £0) 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	79,882	2,955	6,824	13,791	103,452
Designated:
Trustee training and expenses	472	-	(99)	-	373
Family activities	3,652	7,530	(4,022)	(6,500)	660
Redundancy	20,358	-	-	-	20,358

...CONTINUED

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Home-Start Shepway

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Commitment money	52,978	-	1	1,186	54,165
Youth conference	2,058	3,052	(4,642)	(468)	-
Mediation	3,079	-	(405)	-	2,674
Project re-bloom	316	-	(135)	-	181
People's postcode lottery	17,895	-	(26,531)	9,888	1,252
SGN Southern Gas Network	6,952	11,472	(2,407)	(15,710)	307

	107,760	22,054	(38,240 )	(11,604 )	79,970


Total unrestricted funds	187,642	25,009	(31,416 )	2,187	183,422


Restricted funds
SPACE	947	-	(947)	-	-
Domestic abuse flee fund	483	-	(185)	-	298
Kent Community Foundation - Lawson Trust	2,960	6,745	(2,623)	-	7,082
PRS Fund	46,414	83,416	(94,755)	-	35,075
Collier Ferguson Fund	10,937	-	(3,306)	-	7,631
Protect our space	(5,193)	7,364	(1,302)	(782)	87
Project empowerment	3,920	97,883	(89,755)	-	12,048
Army Central Fund	1,500	10,850	(2,089)	-	10,261
Children in Need - Three & Thriving	-	14,999	(8,511)	(1,405)	5,083


Total restricted funds	61,968	221,257	(203,473 )	(2,187 )	77,565




Total funds	249,610	246,266	(234,889 )	-	260,987

	As at 1 April 2024	Income	Expenditure	Transfers	As at 31 March 2025
	£	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	84,847	59,935	(7,141 )	(57,759 )	79,882
Designated:
Trustee training and expenses	109	16	(96)	443	472
Family activities	238	4,949	(1,775)	240	3,652
Redundancy	20,358	-	-	-	20,358
Commitment money	18,250	9,875	2,625	22,228	52,978
Children and me	1,691	-	(162)	(1,529)	-
Youth conference	-	-	(3,480)	5,538	2,058
Mediation	2,004	-	(2,925)	4,000	3,079
Fifty50	9,133	772	(52)	(9,853)	-
Interim fund	-	-	(6,586)	6,586	-
Project re-bloom	-	-	(91)	407	316

...CONTINUED

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Home-Start Shepway

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

People's postcode lottery	-	-	(23,993)	41,888	17,895
Nicky fund	-	1,000	(760)	(240)	-
SGN Southern Gas Network	-	8,604	(1,652)	-	6,952

	51,783	25,216	(38,947 )	69,708	107,760


Total unrestricted funds	136,630	85,151	(46,088 )	11,949	187,642


Restricted funds
SPACE	1,464	-	(517)	-	947
Domestic abuse flee fund	643	-	(160)	-	483
Building bright futures	(2,904)	-	523	2,381	-
ENB Enhanced domestic abuse project	3,112	-	(779)	(2,333)	-
Kent Community Foundation - Lawson Trust	2,564	3,500	(5,803)	2,699	2,960
PRS Fund	41,429	88,057	(83,072)	-	46,414
Bloom	1,836	1,923	-	(3,759)	-
Evolve	2,875	500	(2,194)	(1,181)	-
Collier Ferguson Fund	17,742	-	(4,981)	(1,824)	10,937
SSF5 Project	2,316	20,000	(10,402)	(11,914)	-
Protect our space	-	19,932	(25,125)	-	(5,193)
Project empowerment	-	81,667	(82,351)	4,604	3,920
Ask Angela	-	4,500	(3,378)	(1,122)	-
Army Central Fund	-	1,000	-	500	1,500


Total restricted funds	71,077	221,079	(218,239 )	(11,949 )	61,968




Total funds	207,707	306,230	(264,327 )	-	249,610

The designated funds are as follows :

Trustee Training and Expenses - Covers training costs and other expenses incurred by trustees.

Family Activities - Comprises donations from individuals, organisations and supermarkets to support family events.

Redundancy Reserve - A designated fund set aside to support redundancy provisions accross projects.

Youth Conference Fund - Supports the joint Community Safety Partnership (Folkestone & Hythe District Council) to deliver the annual Young Persons Community Safety Conference for local secondary school pupils. This multi-agency event promotes safely, awareness and community engagement.

Mediation Fund - Supports our counselling service for families and staff. This fund was created from a donation by the East Kent Mediation Service following its closure.

One-Stop Shop - Funding from Folkestone & Hythe District Council Community Safety, Projects & Partnerships (CSP) to provide a One-Stop-Shop facilitator and administrative support.

SGN Southern Gas Network - Fuelling Futures - Supports families experiencing fuel poverty through energy-saving advice, carbon monoxide awareness, Priority Services Register referrals and home energy-efficiency measures.

People's Postcode Lottery - The Postcode Lottery fund has enabled us to enhance our existing project with additional services, including perinatal support, SEND and child behaviour programmes, and a range of family activities.

...CONTINUED

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Home-Start Shepway

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

15. Movement in Funds - continued

The restricted funds are as follows:

Domestic Abuse Flee Fund - A small donation-based resource providing essential items for families fleeing domestic abuse.

Kent Community Foundation Resilience Project - Funding from Holiday Extras and the Lawson Endowment Fund to improve the lives of vulnerable, isolated and disadvantaged families. Supports resilience building activities and community engagement.

Project Restart (National Lottery Community Fund) - Supports families affected by the pandemic and cost of living crisis. Provides rapid response support including routines, behaviour management, community engagement, volunteer training and one to one family support. Also supported by the Collier Ferguson Foundation.

Army Central Fund Project Sajha Parivaar - Funded by Home Start UK and the Collier Ferguson Fund to provide Army Welfare Support for Nepalese families at Shorncliffe Community Centre through play, learning and community activities.

Protect Our Space Fund - Farming in Protected Landscapes (Defra) - Supports families and volunteers to explore local green and blue spaces, promoting social, emotional and environmental learning. Activities include coastline exploration, local attraction visits and nature based wellbeing sessions.

Project Empowerment (National Lottery Community Fund) - Supports women with children under eight who are experiencing or recovering from domestic abuse. Provides one to one support, wellbeing groups, peer support and specialist programmes to improve quality of life, life skills, self esteem and confidence. Also funded by the Garfield Weston Foundation, supporting the housing worker and wellbeing programme.

Police Property Fund - Supports group learning with inspirational speakers to help women recognise domestic abuse and coercive control, strengthen resilience, and develop personalised safety strategies for safer futures and more informed communities.

Children in Need – Three & Thriving Project - Supports parents and preschool children aged 3–4 as they transition to primary school. Over 6–8 weeks, trained volunteers provide one hour of weekly support to help children build confidence, develop early learning skills and prepare for school.

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.

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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Trustees	Mrs T Bean
	Mrs N Deane
	Mrs G Finch (resigned 04/02/2026)
	Mrs C Leslie
	Mrs P Marsh
	Mrs T Perrow (appointed 01/04/2025)
	Mrs M Toms - Wilson (resigned 04/02/2026)

Company Secretary	Ms S O'Connor

Charity Number	1109478

Company Number	05201839

Business	Office 1-4, 4th Floor
	Civic Centre, Castle Hill Avenue
	Folkestone
	Kent
	CT20 2QY

Independent Examiner	Daniel Payne FCCA
	Beresfords
	Chartered Certified Accountants
	1-2 Rhodium Point Spindle Close Hawkinge, Folkestone Kent CT18 7TQ