34c Society Street
Coleraine
County Londonderry
BT52 1 LA
MO0￿ {Nl) LLP
Chartered Accountants
Waterford House
32 Lodge Road
Coleraine
County Londonderry
8T2 1NB
Dear Slrs,
This repr8senlation letter is provided in connecth)n with your audit of the financial statements of Coleraine Sure
Slart Partnership for the year ended 3181 March 2023 for the purpose of expressing an opinion as to whether the
ffnancial stalements give a true and fair view in aC￿rdanCe with UK Generally Accepted Accounting Practice
including FRS102 "The Financi* Reporting Standard applicable in the UK and Republic of Ireland..
By a resolution of the board, passed today. l am directed to confirm to you. in respect of the financial statements of
the company for the year ended 3151 March 2023, the following:_
We have fulfilled our responsibilities under the Companies Act 2006 for preparing financial statements
which give a Irue and fair view in accordanc8 Wlth UK Generally Accepted Accounting Practice including
FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" and for making
accurate representations to you.
We have provided you wilh:
o access to all information of which we are aware that is relevant to Ihe preparation of the financial
statements such as records, documentation and other matters:
o additional infomation that you have requested from us for th8 purpose of the audit; and
o unrestricted access to persons within the entty from whom you determined it necessary to obtain audit
evidence.
All transactions have been recorded in the apxounting records and are reflected in the flnancSal
statements.
We acknowledge as directors our r8sponsibililies for the design and implementation of internal control in
order to prevent and detect fraud and to prevent and delect error.
In our opinion. the risks that the financial statements may be materially misstated as a result of fraud are
low. Monthly expenditure analyses are prepared for each activity that the company engages in which are
discussed and reviewed at Board meetings and compared budgets set at the beginning of Ihe financial
year. All transactions are approved by the programme manager and there is considered to be adequate
segregation of duties.
We have disclosed to you all infomiation in relation to fraud or suspected fraud thal we are aware of and
that effects the entity and involves=
management
employees who have signifEcant roles in internal C¢)ntrol
others where the fraud could have a material effect on the financial statements.

We 8re not aware of any allegations of fraud or suspected fraud with a potential effect on the financial
statements which have been communicated to us by employees. fomier employees. regulators or other
third parties.
We have disclosed lo you an known instances of non-compliance or suspected non-compliance with laws
and regulations whose effeds sh￿Id be considered when preparing the financial statements.
In our opinion the significant assumptions used by us in making accounting estimates are reasonable.
10. We have disclosed to you the identity of the company's related parties and all related paty relationships
and transaction5 of which we are aware.
11.
Related party relationships and transactions have been approprialely accounted for and disclosed in
accordance wilh the requirements of UK Gener211y Accepted Accounting Practice.
12. In particular. no director, shadow director. their connected persons or other officers had any
indebtedness, agreement conceming indebtedness or disclosable int8rest in a transaction with the
company at any time during the year.
13. Th8 following have been properly recorded and. when appropriate. adequately disclosed in the financial
statements:
losses arislng from sale and purchase commitrnents-
agreements and optlons to buy back assets prevlously sold:
assets pledged as collateral.
14. We h8ve no plans or intentions that may materialty alter the carrying value or classification of assets and
liabilities reflected in the financial ststements.
15. The company has satisfactory tit18 to all ass8ls and ther8 ar8 no liens or encumbrances on th8 company's
assets. other than as disclosed in the financial statements.
16. We have record8d or disclosed. as appropriate, all liabilities, both actual and contingent, and all
guarantee5 that we have given to third parties.
17. Should any material events occur which may necessitate revision of the figures included in the financial
statements or inclusion in the notes thereto, we will advise you accordingly.
18. The company has complied with all aspects of contractual agreements that could have a material effect
on the financial statements in the event of non-¢omplian¢e.
19. Except as disclosed in Ihe f￿anCIal statements. the results for the year were not malerially affecÈ8d by:
any change in accounting policies;
transactions of a type not usually undertaken by the company:
circumstances of an eX￿ptiOnal or non-recurrent nature- or
charges or credits relating to prior periods.
20. We have disclosed to you all known actual or possible lib'gation or claims whose effects should be
consid8red when preparing Ihe financial statemenls and that they have been accounted for and disclosed
in accordance wilh UK Generally Accepted Accounting Practice including FRS102 'The Financial
Reporting Standard applicable in the UK and Republic of Ireland..
21. We have reviewed going concem considerations and are satisfied that it is appropriate for the financial
statements lo have been drawn up on the going concem basis. In reaching this opinion we have taken
into account all relevant matters of which we are aware and have considered a fulure period of at18ast
one year from the date on which the financial stalements are to be approved.
22. We have also considered the adequacy of the disclosures in the financial statements relating to going
concern and are satisfied that sufficient disclosure has been made in order lo give a true and fair view.
23. We confirm that there are no misstatements that have been identified which have not been corrected by
us.
24. We acknowledge the attached schedule of adjustments and are in agreement with same.

25. We agree to the net movement in fvnds of £770 as disclosed in the financial statements for the year.
26. So far as each director is aware, there is no relevant audit information of which the company's auditors
are unaware. and each director has taken all the steps that ought to have been taken as a director.
including making appropriate enquiries of fellow directors and of the Company's auditors for that purpose,
in order to be aware of any infomiation needed by the company's auditors in connection with preparing
their report and to eslablish that the company's auditors are aware of that inforniation.
We confirm that the above representations are made on the basis of enquiries of management and staff with
relevant knowledge and experience (and. where appropriate. of inspection of supporting documentation)
sufficient to satisfy ourselves that we can properly make each of the above representations to you.
Yours faithfully
Director
Signed on behalf of the board
Date:
9/10

Charlty Roglstratlon No. NIC100572
Company Registration No. N1043674 (Northern Ireland}
COLERAINE SURE START PARTNERSHIP
(a company Ilmlted by guarantee and not having a share capital)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YeAR ENDED 31 MARCH 2023

COLERAINE SURE START PARTNERSHIP
CONTENTS
Page
Charity Infomiation
Trustees. report
ststement of trustees, ￿SponSibl11t1eS
Independenl auditorfs r8POrt
Statement of financial acbvities
10
Balance sheel
11
Statement of cash flows
12
Notes to the financial statements
13-20

COLERAINE SURE START PARTNERSHIP
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Mathilda Taulbutt
Eugene McFeely
Brendan Patterson
Sharon Lyons
Ann McNickle
Geraldine Emerson
Linzie King
(Appointed 24 January
2023)
(Appointed 18 January
2023)
(Appoinled 10 November
2022)
Sharon Larnont
Jade Thome
Charity number
NIC100572
Company number
N1043674
Reglstered offlce
34c Soclety Slreet
Coleraine
Co LondorKI8ry
BT52 1LA
Auditor
Moore (N.I.) LLP
3t>32 Lodge Road
Coleraine
BT52 1N8
Bankers
Ulster Bank Ltd
30 The Diamond
Coleraine
Co. Londonderry
BT52 1DP
Soll¢ltors
Mccallum O'Kane
8 Blindgate Street
Coleraine
County Londondery
BT52 1 EZ

COLERAINE SURE START PARTNERSHIP
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
The trustees present their annual report and financial statements for the year ended 31 March 2023.
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 Memorandum and Articles of Association, the Companies Act
2006 and 'Accounting and Reporting by Charities.. Statement of Rècommènded Practicè applicabl8 to chartti&s
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland (FRS 102) (effective 1 January 2019)..
Objectives and activities
Thé principal activity of the company is to work with parents and children to promote the physical, intellectual and
social development of pre4chool children - particulady those who are disadvantaged - lo ensure they are ready
to flourish when they get to school.
Coler8ine Sure Start Partnership Is one of thity eight Sure Starts operating in Northem Ireland, funded by the
Department of Education. to m8et the needs of children and families in their garly years. All Sure Starts have a
number of core aims, however each works in an autonomous way to respond to the local needs of the
Community in which they are based. These overarching aims are:
-Improve the ability to learn by encouraging stimulaling play. improving language skills and the early idèntification
and support of children with learning difficulties.
-Improve health by supporting parents in caring for children and promoting children's health and development.
-Improve social development by supporting the development of earfy relationships between parents and children,
good parenting skills, family functioning and earfy idenlifi¢ation and support of children with emotional, leaming or
behavioural difficulties.
Sure Start supports familiès living in the top 25% designated areas of deprivation. Coleraine Sure Start supports
families anlenalally and with children up lo the age of four. in the wards of Ballysally, Cross Glebe, Central,
Chlsrchland and Royal Portrush as well as the housing estates of Windy Hall and Millbum.
The maln Se￿ICe5 deliVe￿d by Sure Start are:
-Good qualty play, reaming and childcare experlences for chlldren (both group and home based)
-speech languagè and communication support
-Primary and community health care and advlce
-support for all children in Ihe community ￿cOgniS1n9 their different needs
-Family support including befriending, social support and parenting information, both group and hom8 based
-outreach and home visiting services. to make contact as early &s possible in a child's life and draw families into
using other services.
Al the core of Coleraine Sure Start Partnership is a collaborative approach and a number of organisations work
together lo ensure that needs are met in the local community. These include CaLJseway and Mid-ulster Women's
Aid, Focus on Family, Harpuls Hill Children and Family Centre, Libraries Nl. Northern Health and Social Care
Trust, West Bann Development and local early years settings suth as Ballysally Nursery, Culraith Comer Nursery
and Kylemore Nursery.

COLERAINE SURE START PARTNERSHIP
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
Achievements and performance
During 2022-23, our seNices retumad to nonnal and as alvtsys. we followèd our annual Business Plan in order
to meèt thè targets There were no real concerns noted for this period by th& Northarn Childcare Partnership and
Department of Education. as most of our targets were met. Where targets are unmet, there will be reasons for
this eg staff sickness. Durin9 2021. we were granted additional funding under a programme of expansion
increasing our Gatchment to include the Atlantic Ward and whilst this funding has been earmarked as temporary,
it was secure in 2022-23 and will continue until March 2024.
We continue to deliver a range of sèrvices across the age range that meet the needs of familie5 within our
catchment area and within our three Sure Start aims. This includes a focus on antenatal and postnatal servlc8S
such as Baby Massage, Baby Yoga, and Incredible Babies. We deliver a wide range of play sessions across
Coleraine, Portrush and Portstewart, both In community venues and In families, homes. Groups to support
parents include the 8reastleeding Support Group and the Women's Group. We also offer a range of family
support services to parents and those affected by domeslic violence.
We also offer a number of parenttng programmes such as the Family Links Parenting Programme. Solihull and
Incredible Years School Readiness. For all our services we cary out a number of evaluation methods which help
us measure Ihe impact of our work on parents and ¢hli dren, and this indudos verbal feedback. ¢ase studies and
pre and post scoring.
Financial review
The resu115 for Ihe year are sel out on pag8 10. Th8 company retumed n81 income for the y8ar of £77012022
£91,544). Al 31st March 2023 thè total funds of the charity amounted to £44.890 12022 £44.1201 comprising
rgslrided income fiJnd5 Of £42,127 {2022 £36,234) and unrestrlcted designated funds of £2.76312022 £7.886).
Taxatlon
The company is a charity (Charity No. NIC100572) and is recognised as such by HM Revenu8 8nd Customs for
taxation purposes. As a result there is no liability to taxation on any of ib ino)me,
Reserves policy
Each year the Department of Education which provides our funding expects the organisation lo spend our full
allocation of the budget. Any cash held al the end of the reporting period 15 factored in lo future fjjnding
calculations.
Rlsks
The trustee5 are aware of their responsibiliti8s and have syst8ms and proc8dures in place in order lo managè
risks to the organisation. This includes regular Board meetings at whiGh Achievements, Finanoe and Staffing are
discussed and reviewed. Team and Managemenl meetings across the staff teams and ongoing liaisori with our
funder. The Drganisation has policie5 and procedures in place to ensure that Governan￿, Operational, Finance,
Extemal and Legislative risks are man8g8d. For our secior this includes arèas such as Fraud. Dala Protection,
Confidenlialily. Safeguaiding and HR are delivered in line with good practice. legislation and competency.
Furthemore. regular reports both operational and strategic are completed and submitted to our funders for
monitoring purposes in relation to good Govemance arKI accountability of public funds.
Plans for the future
Coleraine Sure Start Partnership will continue to carry out seNices as detailed in our Business Plan. In the
forthcoming year we plan to continua to review our governance arrangements to ensure best practice and
a¢counlability.

COLERAINE SURE START PARTNERSHIP
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
Structure> governance and management
The charity is a company limited by guarantee. The company was established under a Memorandum of
Association which established the objects and powers of the company and is govemèd by ils Articl8s of
Association. The liability of Its members is limited in that every mèmbèr of the C¢)mpany undartakes to contributè
an amount not exceeding £1 in the event ofthe company being wound up.
The makeup of the Board of Directors follows the Department of Education Guidelines with representatives from
Education, Health. Communitylvolunlary and Statutory organisations on our Board. Bècause of the partnership
approach and knowledge of the local community, new Board members and trustees are approached by existing
Board members to join. usually because they have experiencelskills needs on the rnanagement group. or
because the organisation they represent falls within one of the above organisations.
Tha trusteas leave Iytè day to day running of Coleraine Sure Start to Elaine Donnelly who foms part of the senior
management team. Any strategic decisions ar8 mada by the board of trustees
The remuneration of key manag8m8nt personnel are benchmarked against NJC sca18s appropriate lo
occupational standards,
The twstees, who are also the directors for the purpose of company law. and who served during the year and up
to the date of signature of the financial statemenls were:
Kim Aiken
{Resigned 14 November 2022)
Mathilda Taulbutt
Eugene McFeely
Brèndan Patt8rson
Sharon Lyons
Ann McNlckle
Geraldine Emerson
Helen Hampsey
Linzie King
Sharon Lamonl
Jade Thorne
(Resigned 14 Novernber 2022)
(Appointed 24 January 20231
(Appointed 18 January 20231
(Appointed 10 November 2022)
Audltor
In accordance with the company's articles, a resolution proposing that Moore {N.I.I LLP be reappointed as
auditor of the company will be put at a General Meeting.
Dls¢losure of Informatlon to auditor
Each of the trustees has confirmed that there is no infomation of which they are aware which Is relevant to the
audit, but of which the auditor is unaware. They have further confirmed that they have laken appropriate steps to
identify such relevant information and to establish that the auditor is aware of such information.
The trustees,
eport wa5 approved by the Board of Trustees.
Dated: 29 September 2023
Brendan Patterson
Trustee

COLERAINE SURE START PARTNERSHIP
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2023
The trustees, who a￿ also the d1￿ClOr$ ol Coleraine Sure Siart Partnership for the purpose of company law, are
responsible for preparing the Truslees, Report and the financial statements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practic8).
Company Law r8quires the trustees to prepare financial statements for each financial year which givè a true and fair
view of the slate of affairs of the charity and of the incoming resources and application of resources. Including the
income and expenditure. of the Gharitable Gompany for that year.
In preparing these financial statements, the trustees are required to:
select suitable aco)unting policies and then apply them consistently;
observe the melhc¥Js and principles in the Charities SORP;
- make judgements and estlmates that are reasonable and prudenl:
state whether applicable UK Accounting Standards have been followed. subject to any material departures
disclosed and explained in the financial statements: and
prepare the financial statements on the going concem basis unless it is inappropriale to presume that the charity
will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose wlth reasonable accuracy at
any tim8 the financial position of the Charity and enable them lo ensure thal the financial slalemenls comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and henco for taking
reasonable steps for th8 prevanlion and detectson of fraud and other irregularities.

COLERAINE SURE START PARTNERSHIP
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF COLERAINE SURE START PARTNERSHIP
Oplnlon
We have audited the financial slalements of Colerain8 Sure Start Partnership (the 'charity') for the year 8nded 31
March 2023 which comprise the siatement of financial activities. the balance sheet, the statemenl of cash flows and
notes lo the financial statements. including significant accounting policies. The financial reporting framework that
has been applied in their preparation is applicable law and United Kingdorn Accounting Standards. including
Financial Reporting Standard 102 The FinanGial Reporting Standard applicable in Ihe UK and Republic of Ireland
(United Kingdom Generally Accepted Accounting Practiro).
In our opinion, the financial ststements-
give a true and fair view of the state of the charttable company's affairs as at 31 March 2023 and of its
incoming resources and applicatson of ￿sOurces. including its incomè and èxpenditure, for thè year then
ended,.
have been properfy prepared in accordance with United Kingdom Ganerally Acceptgd A¢¢ounting Practice,.
and
have been prepared in accordance with the ￿qU1￿ments of the Companies Act 2006.
Basls for oplnlon
We conducted our audit in accordance with International Slandard5 on Auditing (UK) {ISAs (UKII and applicable
law. Our responsibilllies under those standards are fvrther described in Ihe Auditorfs responsibilities for the audit of
the financial statements section of our report. We are independent of the charity in accordan¢8 with the ethical
requirements that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical
standard. and wè have fulfilled our olher ethical responsibilities in accordance with these requir8manls. We believe
that the audit evidence we have obtained is suffici8nt and appropriate lo provide a basis for our opinion.
Conclusions r8latlng to golng concern
In auditing the financial stalemenls. we have conclude(i that the trustees, use of the going con￿rn basls of
a￿OUntIng in the preparation of the financial statements is appropriate.
Based on the work we have perfomed, we have not identifi8d any material uncèrtainlies relating to avents or
conditions that, individually or colleciwely. may casl significant doubt on the charity's ability to continue as a going
concern for a period of at least iwelve months from when the financial statemenls are aulhorised for issue.
Our responsibilitie5 and the rgsponsibiliti8s of the trustees with respect to going ¢onrEm are desGribed in the
relevant sections of this report.
other Infomiatlon
The other inlomation comprises the information included in the annual report other than the financial statements
and our auditorfs report thereon. The trustees afe responsible for the other infornation contained within the annual
r8POrt. Our opinion on the finan¢Éal ststements does not cover the other infomialion and, except lo the extent
otherwise explicitly stated in our report. we do not express any foTh ol assurance conclusion Ihereon. Our
responsibility is to r8ad the other infomiation and. in doing so, consider whether the other infomation is materially
inconsistent with the financial stalemÈnls or our knowledge obtained in the course of the audit. or otherwise appears
to be materially misstated. If we identify such material inconsistenGie5 or apparent material misststemenls, we are
required to detemiine whether this gives rise lo a matenal misstatement in the financial statements themselves. If,
based on the work we have performed, we conclude that the￿ is a material misstatement of this other infomialion,
we are required lo report that fact.
We hav8 nothing lo report in thls regard.
Oplnlons on other matters prescribed by the Companles Act 2006
In our opinion, based on the work undertaken in the course of our audit:
the information given in the trustees. report for the financial year for which the financial statements are
prepared, which includes Ihe directors, report prepared for the purposes of company law. is consistenl with the
financial statements- and
the directors, report included within the Injstees. report has been prepared in accordance with applicable legal
requirements.

COLERAINE SURE START PARTNERSHIP
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF COLERAINE SURE START PARTNERSHIP
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the
audit. we have not identified material misststements in the director5, feport included within the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires
us to raport to you rf. in our opinion:
adequate accounting records have rÉot been kept. or retums adequate for our audil hav8 not been received
from branches not visited by us: or
the financial statements are not in agreement with the accounting records and retums., or
certain disclosures of trustees. remuneration specifled by law are not made: or
we have not received all the infomation and explanations we require for our audit., or
the Iruslees were not entitled to propar8 the financial stalernenls in accordan￿ with the small companies
regimg and lake advantage of the small companies, exemptions in preparing the trustees, report and from the
requiremenl to prepare a strategic report.
Responsibilities of trustees
As explained morè fully in the Statement of trustees, responsibilities, the Injstees, who are also the dirèctors of the
charity for the purpose of company law, are responsible for the preparation of the financial statements and for being
salisffed that Ihey glve a true and fair wew, and for such inlemal control as the trustees detemin8 is necessary to
enable the preparation of financial statements that are free from material misslatement. wheiher due lo fraud or
emr. In preparing Ihe financial stalemenis, the trustees are responsible for assessing the charity's ablllty to
ontinug as a going concern, disclosing, as applicable. maiters related to going ¢oncèm and using the going
concern basis of accounting unless the trustees either intsnd to liquidate the charitable company or to cease
op8ratlons. or have no realistic alternative but to do so.
Auditor's responsibilities for the audlt of the flnancial ststements
Our objectives ar8 to obtsin reasonable assurance about whether the financial statements as a whole are free from
material mi5Stalement, whether due to fraud or error. and to issue an auditorfs report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always detect a material misstatement when il exists. Misstalements can arise from fraud or
error and are considered material rf, individually or in the aggregate. they could reasonably be expected to influence
Ihe economic decisions of users taken on the basis of these financial stalements.

COLERAINE SURE START PARTNERSHIP
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF COLERAINE SURE START PARTNERSHIP
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design proc8dure5 in
line with our responsibilities. outlined above, to detecl material misstatements in respect of irregul8rities, including
fraud. The extent to which our procedure5 are capab18 of detecting irregularities. including fraud. is detailed below.
Explanation as to what extent the audit was considered capable of detecttng irregularities, including fraud
The objertives of our audit in respect of fraud. are., to identify and assess the risks of material misstatement of the
financial statements due lo fraud., to obtain sufficient appropriate audit eviden￿ regarding the assessed risks of
material misstatement due lo fraud, through designing and implementing appropriate responses to those assessed
risks,. and to respond appropriately to inslanc8s of fraud or suspected fraud identified during the audit. How8ver, the
primary responsibility for the prevention and detection of fratjd rests with both manag6ment and those charged wlth
governan￿ of the charitable company.
Our approach was as follows:
We obtained an understanding of the legal and regulatory requirements applicable to the charitable
company and considered that the most significant are the Companies Act 2006, the Charities Act (Northern
Ireland) 2008. the Charity SORP. and UK financial reporting standards as issued by thè Financial Reporting
Council.
We obtained an understanding of how the charilable company complies with these requirements by
discussions with management and those charged with governance.
We assessed the risk of material misstatement of the financial staternents. including the risk of material
misstatement due to Iraud and how it might occur. by holding discussions with management and those
charged with governance.
We inquired of management and those oharged with governance as to any known instances of non-
compliance or suspected non-compliance wilh lavts arKI regulations.
Based on this understanding. we designed specific appropriate audit procedures lo identify instances of
n0nwcompl1an￿ with laws and regulations. This inclu08d making enquiries of management and thosè
charged with governance and obtaining additional corroborative evidence a5 required
As part of an audit in accordance with ISAS (UK) we exercise professional judgement and maintaln professional
sceplicism throughout the audit. We also-.
Identify and assess the nsks of material misstalement of the financial statements. whether due to fraud or
error, design and perform audit procedures responsive lo those risks, and obtain audit evidence that is
sufficiont and appropriate to provide a basis for our opinion. The risk of not détecting a material
misstatement resulting from fraud is higher than for one resulting from error, as ffaud may involve colluslon,
forgery, inlentional omissions. misrepresentations, or the override of inlemal control.
Obtain an understanding of intemal control relevant to the audit in order to design audit procedures that
are appropriate in the circumstances. but not for thè purposes of expressing an opinion on the
effecliveness of the charitable company's intemal control.
Evaluate the approprialeness of accounting policies used and the reasonableness of accounting estimates
and related disclosures made by tho truslees.
Conclude on the appropriateness of the trustees. use of the going concern basis of accounting and, based
on the audit evidence obtained. whether a material uncertainty exists related to events or Gonditions that
may cast significant doubt on Ihe charitable companls ability to continue as a going concern. If we
condude that a material Un￿rtaInty exists. we are required lo draw attention in our auditor's report to the
related disclosures in the financial 5taternenls or. if Such disclosures are inadeqL(ale. to modify our opinion.
Our conclusions are based on the audit evidence oblained up to the date of our auditor's report. However,
fulurg events or conditions may cause the charitsble company to cease to continue as a going concem.
Evaluate the overall presanlation. slrucbjre and content of the financial slalèments, including the
disclosures, and whether the financial statements r&present the und8rtying transactions and events in a
manner that achieves fair presentation.
We communicate with those charged with g0veMan￿ regarding, among other matters, the planned scope and
timing of the audil and significant audil findings. including any significant deficiencies in inlemal contro5 that we
identify during our audit.

COLERAINE SURE START PARTNERSHIP
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF COLERAINE SURE START PARTNERSHIP
A further description of our responsibilities is available on the Financial Reporting Council's website at: https-.11
www.frc.org.uklauditorsresponsibililies. This description fomis part of our audilorfs report.
Use of our report
This report is mad& solely to the charitable company's members. as a body, in accordance Trmlh Chapter 3 of Part 16
of the Companies Ad 2006. Our audit work has been undertaken so that we might state to the charitable company's
members those Matte￿ we are required to state to them in an auditors, report and for no other purpose. To the
fullest extènt pemiitted by law, we do not accept or assume responsibility to anyone other than the charitable
company and the charitable company's members as a tKsdy, for our audit v￿rk, for thi5 report. or for thè opinions
we have formed.
Dr R I Peters Gallagher OBE FCA (Senlor Statutory Auditor)
for and on behalf of Moore {N.I.) LLP
29 September 2023
Chartered Accountants
statutory Auditor
30-32 Lodge Road
Coleraine
BT52 1 N8

COLERAINE SURE START PARTNERSHIP
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
Unrestricted Rostricted
funds
funds
Total unreStr￿ted Reslricted
funds
funds
Total
2023
2023
2023
2022
2022
2022
Notes
Income from..
Charitable activities
1.100,075
1,100.075
1.033,880 1,033,680
Ex
endlture on".
Charitablo activities
5,123
1.094,182 1,099,305
93.607 1.031.617 1,125,224
Net incomel{expenditurel for
the yearl
Net mov8m8nt In funds
(5.123)
5,893
770
(93.607)
2.063
(91,544)
Fund balances at 1 April
2022
7,886
36,234
44,120
101,493
34.171
135,664
Fund balan¢e$ at 31
March 2023
2,763
42.127
44.890
7,888
36,234
44,120
The stalefflenl of finanGial adivilies includes all gains and losses recognised in the year.
All Income and expendilure derive from continuing activities.
Thè statemènt of financial activities also complies with the ￿qUIrements for an income and 8xp8nditure account
under the Companies Act 2006.
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COLERAINE SURE START PARTNERSHIP
BALANCE SHEET
AS AT31 MARCH 2023
2023
2022
Notes
Fixed a55et5
Tangible assets
Current assets
Debtors
Cash at bank and in hand
10
14,076
14,582
11
7,936
36,933
5.172
35,012
44,869
40,184
Crodltors: amounts falling due within
one year
Other créditors
12
14,055
10,646
Net currenl assets
30.814
29,538
Total assets less current Ilabllltles
44.890
44,120
Income funds
Reslricled funds
Unrestricted designated funds
Unrestricted general funds
42,127
2,763
36,234
7.886
44,890
44,120
These financial statements have been prepared in accordance with the provisions applicable to companies subject
lo the small companies regime.
The financial statements were approved by th8 Trustses on 29 Septemb8r 2023
Brendan Patt8rson
Trustee
Company Registration No. N1043674
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COLERAINE SURE START PARTNERSHIP
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
2023
2022
Notes
Cash flows from operating activities
Cash generated froml(absorbed by)
operations
19
6,S38
(3,967)
Investing activities
Purchase of tangible fixed assets
(4,61n
(6,6951
Net cash used In Investlng actlvltlès
{4,617)
(6.695)
Net cash used In flnancing activities
Net increasel{decrease) In cash and cash
equlvalents
1,921
(10.662)
Cash and cash equivalents at begKJning ol year
35,012
45,674
Cash and cash equlvalents at end of year
36,933
35,012
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COLERAINE SURE START PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
Charity inforniation
Coleraine Sure Start Partnership is a private company limited by guarantee inmTporated in Northem Ireland.
The registered office is 34c Society Slreel, Coleraine, Co Londondery, BT52 1LA.
1.1 Accountlng conventlon
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of
Association,
the Companies Act 2006 and 'Accounling and Reporting by Charities= Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
R8porting Standard applicable in the UK and Republic of Ireland (FRS 102) leffectsve 1 January 2019)" The
charity is a Public Benefil Enlity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The principal accounting policies adopted are set out below.
1.2 Golng concèrn
At the lime of approving the financial statements. the trustees have a reasonable expectation that the charity
h8s adequale resources to continue In operational existence for the foreseeable future. Thus th8 Iruslee5
continu8 to adopt the going concem basis of accounting in pr8parin9 the financial statements.
1.3 Charltable funds
Unrestricted funds are available for use at the discretion of the twstees in furtherance of their charitable
objectives.
Designated funds comprise funds which have been set aside at the discretion of the trustees for specific
purposes. The purposes and uses of the designated funds are set oul in the notes to the financial statements.
Restricted funds are subject lo 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.
1.4 Incomo
Ail incoming resources are included in the statement of financial activities when the charity is entltled to th8
income and the amount can be quantified with reasonable accuracy and there is sufficient certainty that
receipt of the income is considered probable. The following specific policies are applied to particular
categories of inwme.
Income from charitable aGbvities includes income recognised as earned (as the related goods or services are
provided) under contract or where enlitlement to grant funding is subject to specific perfomianGe conditions.
Grant income included in this category provides funding to Support prograrnme adivities and is recognis8d
where the enliuement, certainty of re￿Ipt and amount can be measured with sufficient reliability.
1.5 Expendlture
Expenditure 15 recognised on an accruals basis as a liability is incurred. Funding provided through
contractual agreements and perfomance related grants are recognised a5 goods and seNices are supplied.
Other grant payments are recognised when a constructive obligation arises that results in the payment being
unavoidable.
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COLERAINE SURE START PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accountlng pollcles
(Continued)
1.6 Tangible fixed assets
Tangible fixed assets are inilially measured at ￿$t and subsequently measured at cost or valuation. net of
depreciation and any impaim)ent losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases-
Improvem8nts lo Prop8rty
Office Equipmenl
Fixtures and fillings
Computer Equipment
4% straight line
20% slraoht line
15% slraight line
250A slraighl line
The gain or loss arising on the disposal of an asset is dèl8miined as the difference belween Ihe sa18
proceeds and the Garrying value of the asset, and is recognised in the ststement of financial activities.
1.7 Impalrment of fixad assets
At each reporting end date. the charity reviews the carrwng amounts of its tanglble assets lo determlne
whether there is any indication Ihal those assets have suffered an impaiment 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).
1.8 Cash and cash equivalents
Cash and cash equivalenls include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. 8ank overdrafts arè shown
within borrowings in current liabilities.
1.9 Flnanclal Instruments
The charity has elected to apply Ihe provisions of SeGtion 11 'Basic Financial Instruments. and Section 12
'other Financial Instruments Issues. of FRS 102 to all of its financial instnjments.
Financial instrum8nts are recc*Jnis8d in the charity's balance sheal when the charity becomes paty to th8
contractual provisions of the instrumenl.
Financial assets and liabilities are offset. wilh Ihe net amounts presented in the financial statements, when
there is a legally enforceable right to Set off the recognised amounts and the￿ is an intentlon to settle on a
nel basis or to realise the assel and settle the liability simultaneously.
Basi¢ financial assets
Basic financial assets. which include debtors and Gash and bank balances. are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction. where the transaction is
measured al the present value of the future receipts discounted at a market rate of interest. Financial asset5
classified as receivable within one year are not amortised.
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COLERAINE SURE START PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Ac¢ountlng pollcles
Icontlnued)
Basic financial liabilities
Basic financial liabilities. including creditors and bank loans are inilially recognised at transaction prsce unless
Ihe arrangement constitutes a financing transaction. where the debt instrument is measured at the present
value of the future payments discounted at a market rate of inierest. Financial liabilities classified as payable
within one year are not amortised.
Debt Instruments are subsequently carried al amortised cost, using the effective interest rale method.
Trade credÉtors are obligations lo pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable a￿ classif18d as current liabilities if payment Is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effe¢live interest method.
Derecognition of financlal Ilabllltles
Financlal liabilities ar8 derecogni5ed when thè charity's contractual obllgations expire or are discharged or
can¢8lled,
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the èmploy88's seNic@s are
received.
Termination benefits are recognised imrnediat8ly as an expense when Ihe charity is demonstrably committed
to terminate the employment of an employee or lo provide termination benefits.
1.11 Retirement benefits
Paym8nts lo defined contribution retirement benefit schemes are charged as an expense as thèy fall due.
Critical accounting estimates and judgements
In the application of the charity's a¢counling policies. the Irustees are reqUI￿d lo make judgeménts. estimates
and assumplions about the carrying amounl of assets and liabiliiies that are not readily apparenl from other
sources. The eslimales and sssocialed assumptions are based on historical experience and other f8Ctots that
are considered to be relevant. Actual results may differ from thes8 estimates.
The estimates and underlying assumplions are reviewed on an ongoing basis. Revisions to accounting
eslimates are recognised in the period in which the estimate is rewserj where the revision affects only that
period, or in the period of the revision and future periods where the revision affects bolh Gurrenl and future
periods.
Charitable activities
Restrlcted
funds
Restrictéd
funds
2023
2022
Grant funding
1,100,075
1.033,680
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COLERAINE SURE START PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Charltable activilies
2023
2022
Staff costs
Depreciation and impairment
Focus on Family
Causeway Women's Aid
Harpurs Hill Children and Family Centre
West Bann
Portrush Resources
Health Visitors
Training costs
Other charitable expenditure
326,217
5,123
129,778
62,584
334,568
60,731
17,760
3.621
14,078
1 S,074
293,029
93,607
128,532
61.058
304.923
57.101
16.213
16.141
11,350
8.332
969,534
990,284
Share of support costs (see nole 51
Shao of govemance costs {s&e note 5)
123,603
6,168
128,369
6,571
1,099,305 1,125,224
Analysls by fund
Designated funds
Reslricled funds
5.123
93,607
1,094,182 1,031,617
1,099,305 1.125,224
16-

COLERAINE SURE START PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Support costs
Support Governance
costs
costs
2023
Support Governance
costs
costs
2022
Rent
Heat and Light
Stal, Advert and
Programme Dev
Telephone, postage and
travel
General and
Subscriptions
Bank fees
Insurancè
Rates
Consultsncy fees
Repairs and
Maintenance
30,857
8,622
30,857
8,622
32,379
10,756
32,379
10,756
38,043
38,043
43,382
43,382
19,476
19,476
15,483
15.483
8,627
360
4,168
665
3TO
8,627
360
4,168
665
370
5.948
430
3,795
730
2,152
5,948
430
3,795
730
2,152
12.415
12,415
13,314
13,314
Audit fees
Legal and prof8ssional
4,440
1,728
4,320
2,251
4.320
2,251
1.728
123,603
6.168
129,771
128,369
6.571
134,940
Analysed be￿een
Charitable activities
123,603
6.168
129.771
128.369
6,571
134,940
Trustees
None of the trusteès (or any persons connected with them) received any remuneration or benefits from the
charity during the year.
Employees
The average mnthly number of emFloyees during the year was".
2023
Number
2022
Nurnber
17
15
Employment costs
2023
2022
Wages and salaries
Social security costs
Other pension costs
295,434
22.470
.313
265,953
19,723
7,353
326.217
293.029
17-

COLERAINE SURE START PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Employees
{Contlnued)
There were no employees whose annual remuneration wa5 more than £60,000.
Taxatlon
The company Is a Chartty (Charity No. XR53692} and is recognised as such by HM Revenue & Customs for
tsxation purposes. As a restslt there is no liability lo taxation on any of its inGome.
lrnpalrments
Impairment lesls have been carriéd out where appropriate and the following impairment losses have b88n
recognised in the Stalernenl of Financial Activities..
2023
2022
In respect of..
Property, planl and equipment
89,711
10 Tangible fixed assets
Imprrjvernents
to Property
Office Flxtur•$ and
Equlpmet)t
fittlngs
Computer
Equlpment
Total
Cost
Al 1 April 2022
Addilions
142.166
41.687
1,062
13,753
1.194
38,238
2,361
235,844
4,617
At 31 March 2023
142,166
42,749
14,947
40,599
240,461
Depreciation and impairment
At 1 April 2022
Depreciation charged in the year
142.166
38,018
1,141
12,173
535
28,905
3.447
221,262
5.123
At 31 March 2023
142.166
39,159
12,708
32.352
226,385
Carrying amount
AÉ 31 March 2023
3.590
2.239
8.247
14.076
At 31 March 2022
3,670
1,580
9.332
14,582
Morg information on the impaiment arising in the year is given in note 9.
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COLERAINE SURE START PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
11 Debtors
2023
2022
Amounts falling due wilhin one year:
Trad8 debtors
Prepayments and accrued irwme
198
7.738
5,172
7,936
5.172
12 Other creditors falllng due wlthln ono year
2023
2022
Accruals and deferred incomè
14,055
10,646
13 Rallrement benefit schemes
Defined contribution schemas
The charity operates a defined contribution pension sch8me for all qualifying employees. The ass8ts of the
scheme are held separalgly Irom those of the charity in an independently administered fund.
Thè charge to profit or loss in respect ol defined conlrlbution $¢hemes was £8.313 {2022- £7.353>.
14 Analysls of net assets between funds
Designated Restricted
funds
funds
Total Deslgnated Restricted
funds
funds
Total
2023
2023
2023
2022
2022
2022
Fund balances al 31
March 2023 are
represented by..
Tangible assets
Current assetsllliabililies)
14,076
30,814
14,582
29.538
44,890
44,120
15 Flnanclal commitmenls, guarantees and ¢ontlngent Ilabilities
Certain grants re￿iVed and receivable may bewime repayable to the funder rf the Charity is no longer able to
meet the conditions under which they were awarded. Dua lo the natur& of these contingencies. it is not
possible lo quantify Ihe potential effect or give an indication of timing as lo Iha liabilities that may arise.
16 Events after the reporting date
Tharè were no events since the balance sheet dale that would require adjusbnent or disclosure in the financial
statements.
19-

COLERAINE SURE START PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
17 Related party transactions
There were no disclosable relatèd party transaclions during the year (2022 - none>.
Remuneration of key management personnel
The remuneration of key management personnel. who comprise the senior management team and truslees.
is as follows.
2023
2022
Aggregate compensation
49,530
46,976
18 Audltors. Ethical Standards
In common wlth many organisalions of our size and nature we use our auditors to assist wtlh the compilalion
of the slatulory financial stalements.
19 Cash generated from operations
2023
2022
Surplus1(deficit) f¢x thg year
770
{91.544)
Adjuslments for.
Dep￿CIation and impairment of tangible fixed assets
5,123
93,607
Movements in working capit81:
(Increaselldecrease in debtors
Increasel(decrease) in credilors
(2,764>
3,409
4,673
110.703)
Cash generated froml(absorbed by) operalions
6,538
(3.967)
20 Analysls of changes in netfunds
The charity had no debt during the year.
-20-