Charity Registration No. NIC100572
Company Reglstratlon No. N1043674 (Northern Ireland)
COLERAINE SURE START PARTNERSHIP
(a company lÉmited by guarantee and not having a share capital)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

COLERAINE SURE START PARTNERSHIP
CONTENTS
Paye
Charity Inforniation
Trustees, report
statement of twstees. responstbilltles
Independent audltoVs report
Statement of flnanclal actlvllles
10
Balance sheet
11
Statsment of cash flov
12
Notes lo the financial statements
13-20

COLERAINE SURE START PARTNERSHIP
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mathitda Taulbutt
Brendan Patterson
Sharon Lyons
Ann McNickle
Geraldine Emerson
Linzie Kwig
Sharon Lamont
Jade Thome
Richard Brown
(Appointed 6 February 2024)
Charlty numbor
NIC100572
Company numbar
N1043674
Reglsterod offlco
34c Soclety Street
Coleraine
Co Londonderry
BT52 1 LA
Audltor
Moore (N.I.) LLP
30-32 Lodge Road
Coleraine
BT52 1NB
Bankars
Ulster Bank Ltd
30 The Diamond
Coleralne
Co. Londondery
BT52 1DP
Soli¢itors
Mccallum O'Kane
8 Blindgate Street
Coleraine
County Londondery
BT52 1EZ

COLERAINE SURE START PARTNERSHIP
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The trustee5 present their annual report and financial statements for the year ended 31 March 2024.
The financlal statements have been prepared In accordance with the accounting policies set out In note 1 to tha
financlal statements and comply with the charivs Memorandum and Articles of Associatlon, the Companies Act
2006 and 'Accounting and Reporting by Charities: Ststement of Recommended Practice applicable to charities
preparing their accounts in accordance wtih the Financial Reporting Standard applicable in the UK and Republlc
of Ir81and IFRS 102) (effective 1 January 2019)..
ObJectlves and actlvltles
The principal actlvity ol the company Is to work wlth parents and chlldren to promote the physlcal. Intellectual and
soclal development of pre-school children - particularfy thos8 who are disadvantaged - to ensure they ar8 ready
to flourish when they get to school.
Coleralne Sure Start Partnershlp Is one of thlty elght Sure Starts operaling in Northem Ireland, funded by th8
Department of Education. lo meet the needs of chlldren and famllies in Iheir early yeaTS. All Sure Starts have
number of core alms, however each Works in an aulonomous way to respond to the local needs of the
community in whlch they are based. These overarchlng alms ar8:
-Improve the abllity to learn by encouraging stimulatlng play. improving language skills and the early identification
and support of chlldr8n wllh leamlng dlfficultiès.
-Improve health by supportlng parents In carlng for children and promoting children's health and development.
-Improve social development by supporting the development of earfy relationships behveen parants and children.
good parenting skills, family functioning and earty Identifi￿tion and support of children with emotional. leaming or
behavloural difficulties.
Sure Slart supports families living in the top 25•/r* d8signated areas of deprivatSon. Coleraln8 Sure Start supports
famllies antenatally and with children up to th8 age of four, in the wards of Ballysally. Cross Glebe, Central,
Churchland and Royal Portwsh as well as the houslng estates of IAfjndy Hall and Mlllbum.
The main services delivered by Sure Stsrt are:
-Good quality play, learning and chrfdcare experlences for chlldren (both group and home based)
-Sp88ch language and communication support
-Primary and cornmunity health care and advice
-support for all chlldren In the communlty recognlslng thelr different needs
-Famlly support Including befriending, soclal support and parenting infonmation, both group and home based
-Oulreach and home vIS￿ng services. to make contact as earfy as possible in a child's Ilfe and draw famiSie5 into
using other services.
At the core of Coleraine Sure Start Partnership is a collaborative approach and a number of organlsations work
together to ensure that needs are met In the local community. These indude Causeway and Mld-ulster Women's
Aid. Focus on Famlly. Harpues Hill Children and Family Centre. Libraries Nl, Northem Health and Social Care
Trusl. West Bann Development and local early years settings such 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 2024
Achlevemenls and perforniance
There were no concems regarding the 2023-24 business plan targets and achievements, wlth most targets being
met and If not, this was due to legitimate reason5 e.g. staff vacancaes or sickness.
We continue to deliver a range of services across the age range that meet the needs of famllies Y￿1h1n our
catchment area and withln our threè Sure Start aims. This includes a focus on antenatsl and postnatal sèrvices
such as Baby Massage. Baby Yoga, and Incredible Babies. We deliver a wide rangè of play sesslons across
Coleraine, Portrush and Portslewart. bolh in communlty venues and In families, homes. Groups to support
parents include the Breasffeeding Support Group and the Women's Group. We also offer a range of family
support SeNiC8S to par8nts and those affected by domestic violence.
Wg also offer a number of par8ntlng programmes such as the Family Llnks Parentlng Programme, Solihull and
Incredible Years School Readiness. For all our servlces we cary out a number of evaluatlon methods which help
us measure the impacl ol our work on pa￿nIS and chlldren. arKI Includes veTbal feedback. case studles and
pre and post scoring.
Flnanclal revlew
The results for the year are sel out on page 10. The company relumed net income for the year of £3.008 {2023
£700). At 31st March 2024 the total funds of the charity amounted to £47.8g9 (2023 £44,890) comprising
restricted income funds of £47,89912023 £42,127) and unrestricted deslgnated funds of £0 (2023 £2,763).
Taxatlon
The company Is a charfty (Charlty No. NIC100572} and is recognised as suth by HM Revenue and Customs for
taxation purposes. As a result there Is no Ilabllty to tsxation on any of Its Inc4)me.
Reserv05 poIIcy
Each year the Department of Educalion which provldes our fundlng expects the organlsalion to spend our lull
allocatlon of the budget. Any held at th8 end of the reportlng period is factored in to future funding
calculatlons.
Rlsks
The Iruste8s arè aware ol their responslbllitles and have systems and procedures In place In order to manage
risks to the organisation. This includes regular Board meetlngs at whlch Achlevements, Flnance and Staffing are
dis¢u5sed and reviewed. Team and Management meethgs across the staff teams and ongolng Ilaison with our
furbder. The organisalion has pollcies and procedures In place to ensure that Govemance. Operational, Finance.
Exlernal and Legislative risks are managed. For our seclor this indudes areas such as Fraud. Dats Protèction.
Confidentiality. Safeguarding and HR are dellvered In Ilne with good practlce, leglslatlon and competency.
Furthermore. regular reports both operatlonal and strategic are completed and submltted to our funders for
monitoring purposes in relation to good G0veMan￿ and accountablltty of publlc funds.
Plans for the futura
Coleralne Sure Slart Partnership will continu8 to cary out Services as d8tai18d in our Busin8ss Plan. In the
forthcoming year we plan to continue to r8view our governance arrangements to ensure best practice and
accountabllity.

COLERAINE SURE START PARTNERSHIP
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Structure, governance and management
Th8 charity is a company limited by guarantee. The company was established under a Memorandum of
Assoclatlon whlch eslabllshed the objects and pOV￿r$ of the company and Is govem8d by ils Articles of
Assoclatlon. The liability of its members is limited in that every member of the company undertake5 to contrlbule
an amount not exceeding £1 in the event of the CO￿VanY belng wound up.
Tha makeup of the Board of Directors follows the Departrnent of Education Guidelines with representallves from
Education, Health, CommunityNoluntary and Statutory organisations on our Board. Because of the partnershlp
approach and knowledge of the local cornmunty, new Board m8mbers and ttUStees are approached by existing
Board m8mb8rs ta join, usually because they hav8 oxperiencelskills needs on the management group. or
becausg the organisation they represent falls within one of the above organisations.
The trustees leave the day to day running of Coleraine Sure Start to Elaine Donnelly who fomis part of the senlor
management team. Any slrategic decisions are made by the board of trustees
The remuneratlon of key management personnel 1$ benchmarked agalnst NJC scales appropriate to
occupatlonal standard8.
The trustees, who are also the directors for the purpos8 of company law, and who served durfng the year and up
to the date of signature of the financial ststements were:
Mathilda Taulbutt
Euggne McFeely
Brendan Patterson
Sharon Lyons
Ann McNickle
Geraldlne EmerEon
Llnzle Klng
Sharon Lamont
Jade Thom8
Richard Brown
(Resigned 31 January 2024)
(Appointed 6 February 2024)
Audllor
In accordance wlh the company's articles. a resolution proposing that Moore (N.I.) LLP be reappolnted as
auditor ol the company will be put at a Gengral Meeting.
Dlsclosure of Informatlon to audltor
Each of tho Irustees has confirmed Ihat there is no Informatkjn of which they are aware which is ￿leVant to the
audit, but of whlch the audltor Is UnaV￿re. They have further confirmed that they have taken appropriate steps to
identify such relevant infonnation and to establish that the auditor is aware of such information.
The trustees, report was approved by the Board of Trustees.
Dated: 13 December 2024
Brendan Pattorson
Trustee

COLERAINE SURE START PARTNERSHIP
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees. who are also the directors of Coleraine Sure Stsrt Partnership for the purpose of cnmpany law, ar8
responslble 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 requlres the trustees to prepare flnancial statèments for each finandal year which give a true and fair
vlew of the state of affalrs of the chartty and of the incomlng resources and application of resources. including the
income and expenditure, of the charitable company for that year.
In preparing these financlal ststements, Ihe twslees a￿ requlred to:
select suitable accounting policies and then apply them consistently;
observe the methods and prlnciples in the Charitles SORP;
- make Judgements and estimates that are reasonable and prudent:
stale whether applicable UK Accounting Slandards have been followed, subject to any material departures
disdosed and explained in the financial statements: and
prepare the flnanclal statements on the going ts)ncem basis unless it Is Inapproprlate to presume that the charity
wlll contlnue in operatlon.
The trustees are responslble for keeplng adequate accountlng records that dlsdose with reasonable accuracy at
any Ilm8 the financial positlon of the charlty and enable them to ensure that the financial stai8ments comply wlth the
Cornpani8s Act 2006. They are also responslble for safeguarding the ass8ls of th8 charity and hence for tsking
reasonable steps for the preventlon and detectlon of fraud and other Irregularitles.

COLERAINE SURE START PARTNERSHIP
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF COLERAINE SURE START PARTNERSHIP
Oplnion
We have audited the financial statements of Colerdine Sure Stsrt Parlnership {the 'chariW) for the y8ar end8d 31
March 2024 whlch comprise the statement of financial actlvlb'es, the balance she8L the statement of cash flows and
notes to the financial statements, induding significant accounting policies. The financial reporting framework that
has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including
Financial R8POrting Standard 102 The Financial Repo￿ng Standard applicabl8 in the UK and Republlc ol Ireland
(United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
giva a trué and falr vlew of the state of the tharftable company's affairs as at 31 March 2024 and of Its
incoming r8sourc8s and application of resources. induding Its incom8 and expenditure. for the year then
ended.,
have been properfy prepared In accordance with Unlted Klngdom Generally Accepted Accounting Pradice"
and
have been prepared in accordance wlth the requirements of the cO￿panIeS Act 2006.
Basis for oplnion
We conducted our audlt In accordance with Intematlonal Standards oft Audlttng (UK) (ISAS (UK}) and applicable
law. Our r8sponsibilltles under those standards are lurther described In the Auditorfs responsibilities for the audit of
the financi81 st8tements secllon of our report. We are independent of the charfty in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethlcal
Slandard. and we have lulfilled our other ethical responsibilities in accordance with these requirements. Wè bellev8
that the audlt evldence we have obtsined Is sufficient and appropriate to provide a basis for our oplnlon.
Concluslons relallng to golng concern
In auditing the financial statements. we have conduded that the trustees, use of the going ¢onc8m b8sls of
accounting in the preparatlon of the flnanclal ststemenls Is approprfate.
Based on the work we have performed. we have not identified any material uncertainties relating to events or
conditions that, individually or colleclively. may cast significant doubt on the charitys ability to contlnu8 as a golng
concem for a peri¢)d of at least Iwelve monlhs from when the financial statements are authorised for Issue.
Our responsibilities and the responsibilities of the truste8S Wth r8spect to going concem are descrtbad In the
relevant sections of this reporL
other Inforniatlon
The other infomation comprises the hfonnatlon included In the annual r8port oth8r than the financlal statements
and our auditols report thereon. The trustees are responsible for the other information contained within the annual
report. Our oplnlon on Ihe flnandal statements does not cover the other infcmiatlon and. except to the extent
otherwlse explicitly stated In our report, we do not express any form of assurance conclusion thereon. Our
responslblllty Is to read the other infomation and. In doing so. consider whether the oth8r infonnation is materially
Inconsistent wlth the financlal statements or our knowledge obtalned in the course of the audtt. or otherwise appears
to be materlally misstated. If we Identify such material inconsistencles or apparent material misststements, we are
required to determine whether this gNes rise to a material misstatement in the financial statements themselves. If,
based on Ihe work we have performed. we condude that there is a material misstatement of this other infomialion,
we are requlred lo report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audil:
the information given in the trustees. report for the financial year for which th8 financial ststemenls are
prepared. which indud8S the directors. report prepared for the purposes of company law. is consistent with the
financial statements. and
the directors, report included within the trustees, report has been prepared in accordance viith applicable legal
requirements.

COLERAINE SURE START PARTNERSHIP
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF COLERAINE SURE START PARTNERSHIP
Matters on which wo are required to raport by excoptlon
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the
audlt, we have not Identified matsrial misststements in the directors, report 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 report lo you if. in our opinion:
adequate accounting records have not been kepL or retums adequate ft)r our audit have not been received
frorn bran¢hes not visiled by us. or
the financial stat8m8nts are not in agréement with thè accountlng rècords and r8tums,' or
certain disclosures of trustees, remuneratlon specified by law are not made: or
we have not received all the infonnation and explanations we requlre for our audlt: or
the trustees were not entitled to rKepare the financial statements in accordance wth the small companles
regime and take advantage of the small companies, exemptions in preparfng the trustees, report and from the
requirement to prepare a strategic report.
Responslbllltlos of trustees
As explalned more fully in the statement ol truste8s' rasponsibilitl8s. the trnslees. who are also the dlrectors of the
charlty for the purpose of company law, are responsible for the preparation of the financial statements and for being
satlsfled that they glve a true and fair view, and for such intemal control as the tnjstees detemlne Is necessary to
enable the preparation of financial ststements that are free fmm materlal misststement. whether due lo ftsud or
error. In preparing the financial statements. the trustees are responsible for assessing Ihe charity's abllity to
continue as a going conc8m, disclosing. as applicable, matters re18ted to going conc8m and using the going
concem basis of accounting unless trustees elther knt8nd to liquidate the charitable company or to cease
operations, or have no realistic altemative but to do so.
Audltor's responslbllltles for Ihe audlt of the financial statsments
Our obj8CtiV8s are to obtaln reasonable assurance about whether the flnanclal statements as a whol8 are free from
material misstalem8nt, whether du8 to fraud or error, and to Issue an audltovs 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 a￿ayS detect a material mlsslatement when It exlsts. Misstatements ari59 from fraud or
error and ara considered material If. individually or In the aggregate, they could reasonably be expected to inlluence
the economic decisions of users tak8n on the basls of these financlal statements.

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 pro￿dureS in
line with our respon5iblllties. outlined above. to detect material misstatements in respect of irregularities. including
fraud. The exient to whlch our procedures are capabl8 of detecting irregularities. including fraud, Is dètai18d below.
Explanation as to what extent the audft was consldered Capable of dgtgcting irragularftles, Includlng fraud
The objectives of our audit in respect of fraud. are: to identify and assess the risks of material misstatement of the
flnancial statements due to fraud: to obtsin sufficient appropriate audit evidence regarding the assessed rlsks of
material misstatement due to fraud, through designing and implementing approprfate responses to those assessed
rlsks., and to respond appropriately to instances of fraud or suspected fraud idenufied during Ihe audit. However, the
prlmary responsibility for the prevention and detection of fraud rests with both management and those charged with
governance of the charitable company.
Our approach was as follows:
We oblalned an understandlng of the legal and regulatory requirements appllcablg to the charitable
company and consldered that thé most significant ar8 the Companies Act 2006. thg Charities Act (Northem
Ireland} 2008. the Charfty SORP, and UK financial reporting standards a$ Issued by the Financial Reporting
Councll.
We obtained an understanding of how Ihe charitsble company eompll8s YAth these requirement5 by
dlscussions with management and those charged with gov8mance.
We assessed the risk of material misststement of the financial Ststements, Includlng the risk of materlal
misstatement due to fraud and how il might occur, by holding discusslons with management and those
charged wilh governance.
We inquired of management and those charged with govemance as to any knovm Instances of non-
compliance or suspected non•compliance with laws and regulatlons.
Based on this understanding. we designed specific approprlate audlt procedures to idenllfy Instances of
non-compliance with laws and regulations. Thls induded maklng enquiries of management and those
charged with goveman¢e and obtalnlng addltlonal corroboratlve evidence as required
As part of an audlt In accordance with ISAS {UK) we exercEse prof8sslonal judgement and malnlaln professional
scepticism throughout the audit. We also:
Identlfy and assess the rlsks of material mlsststement of the financial statements, wh8ther due to fraud or
error, deslgn and perfomi audlt procedures responsive to those risks, and obtaln audit evidence that is
Sufflcient and appropriate to provlde a basls for our oplnion. The risk of not detecting a material
mlsstat8m8nt resultlng from fraud is higher than for one resulting from ermr. as fraud may involve collusion,
forgery. intentional omissions. misrepresentstion5. or the override of intemal control.
Obtain an understsnding of intemal control relevant to the audit in order to design audit procedures that
are appropriate in the circumstances. but not for the purposes of expressing an opinlon on the
8ffecliv8ness of the charitable company's intemal u)ntrol.
Evaluate the appropriateness of accounling policies used and the reasonableness of accounting estlmates
and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees. use of the going concem basls of accounting and, based
on the audit evldence obtsined. whether a material unc8rtainty exists related to events or conditions that
may cast slgnificant doubt on the charitable companls ability to continue as a going concem. If we
conclude that a material uncertainty exists. we are required to draw attentlon In our auditor's report to the
related disclosures in the financial statements or. rf such disclosur85 are Inadequate. to modfy our opinion.
Our conclusions are based on the audit evidence obtained up to the date of our auditor'5 report. Howevgr,
fijture events or condltlons may cause the charitable company to cease to conllnue as a going concern.
Evaluate the overall presentatlon, structure and content of the financial statements, including the
disclosures. and whether the financial ststements represent the underlying transactions and events in a
manner that achieves fair presentation.
We ¢ommunicale vhlh those charged wlth govemance regardlng. amcmg other matters, the planned scope and
timing of the audit and significant audit findings. including any significant deficiencies in intemal control 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 r8sponsibllllles Is available on the Financial Reporting Councll's websile al: https'.11
www.frc.org.uklauditorsresponsibililies. Thls descrtption fom￿ part of our auditovs report.
Use of our rnport
Thls report 1$ made solely lo the charitable CoMpan￿S members, as a body. in accordance wlth Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's
members those matters we are required to slate to them in an auditors, report and for no other purpose. To the
fullest extent pem)itted by law. w8 do not accept or assum8 rÈsponslbllity to anyone other than the charitable
company and the charitable cOmpan￿S members as a body. for our audll work. for this reporL or for the opinlons
we have formed.
Dr R I Pètèrs Gallaghor 08E FCA (Senlor Statutory Audltor)
for and on behall of Moore (N.I.) LLP
13 December 2024
Chartored Accountants
Statutory Audltor
30-32 Lodg8 Road
Coleraine
BT52 1NB

COLERAINE SURE START PARTNERSHIP
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
funds
funds
Total Unrestrict8d
funds
R88tricted
funds
Total
2024
2024
2024
2023
2023
2023
Notes
Income from:
Charitable activities
1,105.267
1,105,267
1,100,075 1,100,075
endlture on:
Charltable actlvltl8S
5,513 1,096,746 1,102.259
5.123
1,094,182
1.099.305
Net Incomlng
rèsources before
transfers
(5,513)
8,521
3,008
(5,123)
5,893
770
Gross transfers between
funds
2.751
(2,751)
Net Income lor Ihe yearl
Net movement in fund$
(2,762)
5,770
3,008
(5.123>
5,893
770
Fund balances at 1 April
2023
2.762
42,129
44,891
7,886
36,234
44,120
Fund balances at 31
March 2024
47,899
47,899
2,763
42,127
44.890
The statement of financlal act6vltl8s Indudes all gains and Ioss8s recognised in the year.
The statement of financial aclivilies indudes all gain5 and losses recogni5ed in the year. All Income and expendituro
derive from continuing activities.
The statement of financlal actlvltles also complles with the requlrements for an income and expendlture account
under the Companles Act 2006.
10-

COLERAINE SURE START PARTNERSHIP
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Notes
Fixèd assèts
Tangible assets
Current assots
Debtors
Cash at bank and in hand
10
13,511
14,076
11
8,514
34,536
7,936
36,933
43,050
44.889
Crèditors: amounts falllng due wlthln
one yèar
Other credltors
12
8.662
14,055
Net current assets
34,388
30,814
Total assets less current Ilabllltles
47,899
44,890
Income funds
Restrlcted funds
UnrestrScted designated funds
Unrestricted general funds
47,899
42.127
2,763
47.899
44,890
These financial statements have been prepared In accordanLY with the provisions applicable to companles subject
to thè small comp8nles regime.
Th8 flnanclal statements were approved by the Trustees on 13 December 2024
Brendan Patterson
Trustee
Company Reglstratlon No. N1043674
11

COLERAINE SURE START PARTNERSHIP
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash Ilows from opèrating aetivitles
Cash generated from operations
19
2,552
6,538
Invèsting activities
Purchase of tangible fixed assets
(4.949)
(4.617)
Net cash used In Investlng a¢tlvltles
(4,949)
(4.617)
Net cash used In flnanclng actlvltles
Net {decrease)Ilncrease In cash and cash
equlvalents
(2,39n
1,921
Cash and cash equlvalents at beglnnlng of year
36,933
35,012
Cash and cash equivalents at end of year
34,536
36,933
12-

COLERAINE SURE START PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Ac¢ourtting pollcles
Charlty Infomiatlon
Coleraine Sur8 Start Partnershlp is a private company limite(I by guarantee incorporated in Northem I￿land.
The registered offic8 is 34c Soclety StreeL Coleralne, Co Londondery, BT52 1L
1.1 Accountlng conventlon
The financial statemenls have been wepared in accordance with the charity's Memorandum and Artldgs of
Association.
the Companles Act 2006 and 'Accounting and Reporting by Charities.. Slalement of
Recommended Practice applicable to charities preparing their accounts in accordance wilh the Financial
Reporbng Stsndard applicable in the UK and Republic of Ir81and (FRS 102) (effective 1 January 2019). The
charity is a Publlc Beneflt Enttty as deflned by FRS 102.
The financial statements are prepared in sterling, which is the fiJnclional currency of the charity. Monetary
amounts in these financlal statements are rounded to thg nearest £.
The prfnclpal a¢¢ountlng pollcies adopted are set out below.
1.2 Golng concern
At the tlme of approving the financial $tatements. the trustees have a reasonable expeclation that the charlty
h8s adequate resources to continue in operalional exist8nce for the forese&able future. Thus the trust88S
continue to adopt the golng concem basi5 of accounting in preparing the financial statements.
1.3 Charltable funds
Unrestricted funds are available for use at the discretlon of the tDJstees In furtheranc8 of their charitable
obJectives.
Deslgnated funds comprise funds which hav8 been set aside at th8 discrellon of the trustees for speclflc
purposes. The purposes and uses of the designated funds are set out in the notes to th8 financial ststsments.
Restrlcted lunds S￿ subject lo specrfic condsiions by donors or granlors 8S to how they may be used. The
purposes and uses of the restricted lunds are set Olrt in the notes to the financial statements.
1.4 Income
All Incomlng resources a￿ included in the statement of financial activities wh8n the charity is entitled to th8
Income and the amount can be quantifigd wth reasonable accuracy and there is sufficient Gertainty that
recelpt of the Income is considered probabba. The following specific policies are applied lo particular
Categories of income.
Income from charitable activities includes income recognised as eamed (as the related goods or services are
provlded) under contract or where entitlemenl lo grant fvnding is subject to specific performance conditions.
Grant income included in this category provides fundlng to support programme actlvitles and Is recognlsed
Whe￿ the entitlement. certainty of receipt and amount can be measured wlth sufficlent rellablllty.
1.5 Expendlture
Expenditur8 is recognised on an accruals basis as a liability is ncurred. Funding provlded through
contractual agreements and perfomance related grants are ￿COgnised as goods and services are supplied.
Other grant payments are recognised when a constructive obligation arises that results in the payment being
unavoidabl8.
13-

COLERAINE SURE START PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng policies
(Contlnu¢d>
1.6 Tanglblg fixed assèts
Tangible fixed assets are Inltially measur8d at cost and subsequenty measured at cost or valuallon. net of
depreclatlon and any impaimient losses.
Depredatlon Is recognlsed so as to vKite off the cost or valuation of assels less th8ir residual values over thelr
useful lives on the following bases:
Improvements to Propety
Offlce Equipment
Flxtures and fittings
Computer Equlpment
4% stralght Ilne
20% straight line
15% straighl line
25% straight line
The galn or loss arlslng on the disposal of an asset is determined as the difference be￿e￿n the sale
praceeds and the carylng value of the asset. and is reGogni5ed in the statement of financial activlties.
1.7 Impalrnient of flxod assets
At each reporting end date. the charity reviews the carying amounts of its tsngible assets to detemilne
whèthér th8r8 is any Indication Ihat Ihose assets have suffered an Irnpairment loss. If any such indication
axisls, the recoverable amount of Ihe asset is estimated in order to det8mine the extent of the impairment
loss (if any).
1.8 Cash and cash equfvalonts
Cash and cash equivalents inc￿de cash in hand, deposits held 8t call with banks, other short-temi Ilquld
Investments with original maturities of three M￿th5 or less, and bank overdrafts. Bank overdrafts are shown
wlthin borroviings in current liabilities.
1.9 Flnanclal Inslrumonts
The charity has elected to apply the provisions of Sedion 11 'Baslc Flnancial Instruments. and Secllon 12
'Other Flnanclal Instruments Issues. of FRS 102 to all of its finanaal instruments.
Flnandal Instruments arè recognised in the charity's balance sheet vthen the charity becomes paty to the
contractual provlslons of the instrument.
Flnanclal assets and liabilili8s are offset, with the net amounts presented in the finan¢lal statements. when
there Is a legally enforceable right to set off the recognised amounts and there is an intentlon to Betue on a
net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets. whlch Indude debtors and cash and bank balances. a￿ initialty measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constltutes a financing transaction, where the Iransaotion is
m8asured at the present value of the future receipts discounted at a market rate of Interest. Financial a55els
classrfied as re¢eivable within one year are not amortised.
14-

COLERAINE SURE START PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
{Contlnued)
Baslc flnanclal Ilabllltles
Basic financial liabilitie5, includmig credltors and bank loans are Inltially recognlsed at transactlon price unless
the arrangement conslitutes a financing transaction. where the debt instrument is measured at the present
value of the fijture payments discountéd at a market ratè of Interest Flnanclal Ilabllilles classlfied as payable
wilhln one year are not amortised.
Debt Instruments are subsequently carried at amortised cost uslng the effective interest rate method.
Trade creditors are obligations to pay for goods or s8tvic8s that have bean acqulred In the ordinary course of
operatlons from suppliers. Arnounts payable are dassified as current liabilities if payment is due within one
year or less. If not, they are presgnled as non-current liabilities. Trade creditors are recogni59d initially at
transaction price and subsequenlly measured at am¢)rtised cost using the effective interest method.
Dèrecognitian of >Vnanclal Ilabllltles
Flnanclal liabilities are derecognised when the charitys contractual obligatlons explre or are discharged or
cancelled.
1.10 Employoo boneflts
The cost of any unused holiday entltlement 18 recognlsed In the period In whldi the employ88's seprflces are
recelved.
Temlnatlon benefrts are recognised Immedlatety as an expense when the charlty Is demonstrably commltted
to terminate the employment of an employ88 or to provlde temilnatlon beneflts.
1.11 Ratlrement beneftts
Payments to defined contrtbullon retlrement benefit schemes a￿ charged as an expense as they fall due.
Crlllcal accountlng estlmat•s and Judgemonts
In the appllcatlon of the charity's accounting policies. th8 trustees 8r8 required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estlmates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual re$ult$ may drffer from these estimatss.
The estimates and underlylng assumptions are reviewed on an ongoing basis. Revision5 to a¢¢ounting
eslimales are recognised In the period in which the estirnate is revised where the revision affects only that
period, or in the period of the revision and future period5 where the revision affects both current and future
perlods.
Charltsble actlvltles
Restrieièd
funds
Restricted
funds
2024
2023
Grant funding
1,105,267 1.100,075
15-

COLERAINE SURE START PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charftablg actlvltles
2024
2023
Staff costs
Depreclatlon and Impalmient
Focus on Famlly
Causeway Women's Ald
Harpurs Hill Children and Family Centre
West Bann
,Portrush Resource5
Heallh Visitors
Tralning costs
Other charitable 8xpanditur8
328,641
5,513
140,310
70,968
340,305
62,657
7.167
326,217
5,123
129.778
62,584
334,588
60,731
17,760
3,621
14.078
15.074
3,834
16,785
976,180
969,534
Share of support costs (see note 5)
Share of govemance costs (see note 5)
119,281
6,798
123.603
6.168
1,102,259 1.099,305
Analysls by fund
D8signat8d fvnds
Restdcted funds
5,513
5,123
1,096,746 1.094,182
1,102,259 1,099,305
Support ¢ost5 allouted to actlvltles
2024
2023
Rent
Heat and Light
Ststionery. Advertising & Programme Development
Telephone,poslage and travel
General and Subscriptions
Bank fees
Insurance
Rates
Consultancy costs
Repairs and Malntenance
Govemance costs
31,600
8,777
36,287
18,309
8,612
381
4727
830
30.857
8.622
38.043
19,476
8,627
360
4.168
665
370
12,415
6,168
9,758
6,798
126,079
129,771
Analysed between:
Charitable aciivÉties
126.079
129,771
16-

COLERAINE SURE START PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Not movement In funds
2024
2023
The net movement In funds is stated after chargingl{creditlng}:
Fees payable for the audit of the charitys financlal statements
Depredatlon of owned tsngible fixed assets
4,920
5,513
4,440
5,123
Trustees
None of the trustees (or any persons connected vAth them) recelved any remuneratlon or benafits from the
Charity dunng the year.
Employoos
The average monthly number of employees during the year V￿6.
2024
Numbor
2023
Number
15
17
Employment costs
2024
2023
Wages and salaries
Social security costs
Olher penslon costs
296,466
23,337
8,838
295,434
22,470
8,313
328,641
326,217
Thero were no employees whose annuai remuneration wa5 more than £60.000.
Taxatlon
The company is a Charity (Charity No. XR53692) and is recognised as such by HM Revenue & Customs for
taxatlon purposes. As a result there Is no liability to taxation on any of its incom8.
The charity is exempt from taxation on its activities because all ils income is applled for charitable purposes.
17-

COLERAINE SURE START PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
10 Tangible Ilxed assets
Improvem•nts
to Prop•ity
Offic• Flxlvr•s and
Equlpm•nt
fittlngs
Compul•r
Equlpm•nt
T¢)t•l
Cost
At 1 April 2023
Additions
Dlsposals
142.166
42.749
14.947
40,599
4,001
{400)
240,461
4,949
(400)
At 31 March 2024
142,166
43,697
14.947
44.200
245.010
Depreclatlon and Impalrn)•nt
At 1 April 2023
Depreciation charged in the year
Ellmlnat8d in respect of disposals
142.166
39,159
1,175
12,708
467
32.353
3.871
(400)
226,386
5,513
(400)
At 31 March 2024
142,166
40,334
13.175
35.824
231,499
Carrying amount
Al 31 March 2024
3,363
1,772
8.376
13.511
At 31 March 2023
3,590
2,239
8,247
14,076
11 Debtors
2024
2023
Amounts falllng duè wlthln one year:
Trade debtors
Prepayments and accrued Income
198
7,738
8,514
8,514
7.936
12 Other credltors falllng due wlthln one year
2024
2023
Accruals and deferred income
8,662
14,055
13 Re￿rement beneflt schemes
2024
2023
Defflngd contrlbutlon schemes
Charge to profil or loss in respect of defined contribut*Jn schemes
17,676
16,626
The charity operates a deffined contribution pension stheme for all qualifying employ8es. The assets of the
scheme are held separately from those of the tharity in an independently admlnistered fund.
18-

COLERAINE SURE START PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Analysls of net assets between funds
Endowment
funds
deslgnated
2024
Restricted
funds
Total
2024
2024
At 31 March 2024:
Tangible assets
Current ass8tsllliabilities)
13,511
37,139
13,511
34,388
(2,751)
(2,751)
50,650
47,899
Per balance sheet
Balance to allo¢ate
47,899
{2.751)
47,899
2,751
Endowmont
funds
deslgnaled
2023
Rostricted
funds
Total
2023
2023
At 31 March 2023:
Tangible assets
Current assetsl{liablllUes)
14.076
28,051
14,076
30,814
2,763
2.763
42.127
44.890
I S Flnanelal commitments. guarantses and contlngent Ilabllltles
Certain grant5 received and receivable may become repayable to the funder If the Charity is no longer able to
meet the conditions under which they were awarded. Due to the nature of these contingencies, it is not
possible to quantify the Potential effect or give an indlcation of timlng as to the Ilabilitl8S that may aris8.
16 Events after tho reporting dato
There were no events sin¢e the balance sheet date that would require adjustment or disclosu￿ in the financial
statements.
17 Rolatgd party transactlons
There were no disdosable related paty transactions during the year (2023- none).
18 Auditors, Ethi¢al Standards
In common with many organisations of our size and nature we use (￿r auditors to asslst with the compilation
of the statutory financial statements.
19-

COLERAINE SURE START PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19 Cash generated from operatlons
2024
2023
Surplus for the year
3,008
770
Adjustments IOT:
Depreclation and Impalmient of tangible ftxed assets
5,513
5,123
Movements In worklng capltal:
(Increase) In debtors
{Decrease)lincrease in creditors
(576)
{5.393)
(2,764)
3,409
Cash gen¢rated from oparatlons
2,552
6,538
20 Analysls of changes In net funds
Th8 charity had no Material debt during the year.
-20-