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2023-03-31-annual-return

COMPANY NUMBER: NI625840 REGISTERED CHARITY NUMBER: 100985

HOME-START EAST ANTRIM

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FALCONER STEWART CHARTERED ACCOUNTANTS 248 UPPER NEWTOWNARDS ROAD BELFAST BT4 3EU

HOME-START EAST ANTRIM YEAR ENDED 31 MARCH 2023 REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity name Home-Start East Antrim
Charity registration number NIC 100985
Principal office Oakfield Community Development Centre
Oakfield Drive
Carrickfergus
BT38 7SP
Board of Directors and Trustees Chair Jaclyn Robinson
Ann Shanks
Chitalu Chisambo
Pauline McAuley
Eileen Murphy
Natalie Annesley
Lynsey Poole
Vanessa Postle
Independent Examiners Falconer Stewart Chartered Accountants
248 Upper Newtownards Road
Belfast
County Antrim
BT4 3EU

HOME-START EAST ANTRIM YEAR ENDED 31 MARCH 2023 CONTENTS

PAGE
Report of the Trustees 1 - 2
Report of the Independent Examiners 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 - 9
Detailed Statement of Financial Activities 10

PAGE 1

TRUSTEE'S REPORT FOR HOME-START EAST ANTRIM FOR THE YEAR ENDED 31 MARCH 2023

The Trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2023. The Trustees have adopted the provisions of 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)

OBJECTIVES AND ACTIVITIES

Objectives and aims

We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. The objectives of the charity are:

Significant activities

Home-Start East Antrim focuses its support on helping ensure local parents, with children aged under 5, have the support they need to give their children the best start in life. Within the financial year the organisation supported seventy-three families across the areas of Carrickfergus, Larne and Newtownabbey. Home-Start East Antrim’s core support method is through delivery of a home-visiting support service delivered by dedicated trained volunteers and skilled staff who follow the HomeStart standards and methods of practice by:

During the financial year 50 families received support from our Home Visiting service with a total of 646 support sessions delivered and 1,136 hours of support provided to families in need. In addition, the scheme piloted new group support services including “new mums” groups, baby massage and a parent carers well-being, term time support programme for parents caring for a child with a disability or additional support needs.

FINANCIAL REVIEW

Financial Review

The results for the period are set out on pages 4 to 10.

Principle Funding Source

The principal funding source for the charity is a delivery contract with the Northern Health & Social Care Trust.

Reserves Policy

It is the policy of the charity to keep reserve levels under review. It is desirable to maintain reserve levels which would equate to approximately six months of unrestricted expenditure, thus safeguarding service delivery on an annual basis. At present reserves equate to approximately 6 months of expenditure.

The present level of reserves available to the charity is £40,178 (2022: £47,975) and therefore covers the target level.

TRUSTEE'S REPORT FOR HOME-START EAST ANTRIM FOR THE YEAR ENDED 31 MARCH 2023

PAGE 2

FUTURE PLANS The charity is committed to the continued provision of its objectives and aims providing support and improving the health and well-being of families subject to suitable funding arrangements. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The organisation is a charitable company limited by guarantee, incorporated on 25 July 2014, and as a charity on 1 September 2016. The company was established under a Memorandum of Association which establishes the objects and powers and is governed under its Article of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Recruitment and appointment of new trustees

The directors of the company are also charity Trustees for the purposes of charity law and under the requirements of the Memorandum and Articles of Association one third (or the number nearest one third) of the trustees must retire at each AGM, those longest in office retiring first and the choice between any of equal service being made by drawing lots. A broad mix of business, professional and other skills are well represented on the Management Committee and all trustees are chosen on the basis of their willingness to serve, ability, governance experience and support of the ethos, mission and philosophy of the organisation.

Organisational Structure The senior staff of the charity are: Kelly Taylor (Senior Organiser) Fiona Taylor (Administrator)

Risk Management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The trustees have a risk management strategy which comprises:

-an annual review of the risks the charity may face; -the establishment of systems and procedures to mitigate those risks identified in the plan; and -the implementations of procedures designed to minimise any potential impact on the charity should those risks materialise.

Independent Examiner

Falconer Stewart, Chartered Accountants, will be proposed for re-appointment as independent examiner at the forthcoming Annual General Meeting.

Approved by the Board and signed on its behalf by:

………………………………

Director/Trustee: Jaclyn Robinson Dated: 05/09/2023

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS OF HOME-START EAST ANTRIM FOR THE YEAR ENDED 31 MARCH 2023

We report on the accounts of the company for the year ended 31 March 2023 which are set out on pages 4 to 10.

Respective Responsibilities of Trustees and Examiner

The trustees (who are also the directors of Home-Start East Antrim for the purpose of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied ourselves that the company is not subject to audit under company law and is eligible for independent examination, it is our responsibility to:

Basis of Independent Examiner's Report

Our examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the company and a comparison of the accounts presented with those records. It also includes consideration of any unusual items of disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent Examiner's Statement

In connection with our examination, no matter has come to our attention:

(1) which gives us unreasonable cause to believe that in any material respect the requirements:

• to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities.

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

…………………………………............

Falconer Stewart Chartered Accountants Independent Examiner

248 Upper Newtownards Road Belfast BT4 3EU

Dated: 12/09/2023

PAGE 4

STATEMENT OF FINANCIAL ACTIVITIES FOR HOME-START EAST ANTRIM FOR THE YEAR ENDED 31 MARCH 2023

Note
Income and Endowments from
Charitable Activities
Investment Income
2
Total Income
Expenditure on
Charitable Activities
Legal & Professional
Total resources expended
Net Income for the Year
Transfer between funds
Net Movement in Funds
Reconciliation of Funds
Total funds brought forward
Total Funds Carried Forward		 Unrestricted
Restricted
Total Funds
Total Funds
Funds
Funds
2023
2022
£
£
£
£
57,337
12,990
70,327
65,485
176
0
176
4
57,513
12,990
70,503
65,489
71,167
7,182
78,349
63,074
0
0
0
6,781
71,167
7,182
78,349
69,855
-13,654
5,808
-7,846
-4,366
0
0
0
0
-13,654
5,808
-7,846
-4,366
43,600
4,374
47,974
52,340
29,946
10,182
40,128
47,974

Continuing Operations

All income and expenditure has arisen from continuing activities.

BALANCE SHEET FOR HOME-START EAST ANTRIM AS AT 31 MARCH 2023

PAGE 5

Notes
Current Assets
Cash at bank and in hand
Prepayments
7
Debtors
Creditors:
Amounts Falling Due Within One Year
Net Current Assets
Creditors:
Amounts Falling Due After One Year
Total Assets Less Current Liabilities
Net Assets
Funds
Unrestricted income funds
8
Restricted income funds
Total charity funds		 Unrestricted Restricted
Funds
Funds
34,658
5,808
1,111
0
0
0		 2023
2022
£
£
40,466
51,470
1,111
0
0
0
35,769
5,808
-1,449
0		 41,577
51,470
-1,449
-3,495
34,320
5,808
0
0		 40,128
47,975
0
0
34,320
5,808		 40,128
47,975
34,320
5,808		 40,128
47,975
29,946
43,600
10,182
4,375
40,128
47,975

For the financial year ended 31 March 2023, the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 Relating to small companies.

These financial statements were approved and authorised for issue by the Board of Trustees on 5th September 2023 and signed on its behalf by:

…………………………….

Director/Trustee: Jaclyn Robinson

PAGE 6

NOTES TO THE FINANCIAL STATEMENTS FOR HOME-START EAST ANTRIM FOR THE YEAR ENDED 31 MARCH 2023

1 ACCOUNTING POLICIES

Basis of preparation of the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement if 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 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

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

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost to the category. Where costs cannot directly be attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The company is a registered charity and the charitable tax exemptions are therefore being claimed to the extent that income and/ or gains are applicable and applied to charitable purposes only. There exemptions will remain in place as long as income and expenditure is applied to charitable purposes only.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administrating such funds are charged against the specific fund. The aim and use of restricted funds is set out in the notes to the financial statements. Restricted funds may only be transferred to general or designated funds once the criteria for restriction have been discharged or no longer apply.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

PAGE 7

5

NOTES TO THE FINANCIAL STATEMENTS FOR HOME-START EAST ANTRIM FOR THE YEAR ENDED 31 MARCH 2023

2 INVESTMENT INCOME

Deposit account interest 2023
2022
£
£
176
4

3 TRUSTEES' REMUNERATION AND BENEFITS

There were no trustee's remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

4 STAFF COSTS

The average monthly number of employees during the year was as follows:

2023
£
Administration and support staff
3
2023
£
Wages, salaries and pension
51,744
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Chaitable Activities
Income
Investment Income
Total
EXPENDITURE ON
Charitable activities
NET INCOME (EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 2023
£
3		 2022
£
4
2023
£
51,744		 2022
£
43,168
Unrestricted
funds
£
65,485
4
65,489
69,855
-4,366
52,340
47,974

NOTES TO THE FINANCIAL STATEMENTS FOR HOME-START EAST ANTRIM FOR THE YEAR ENDED 31 MARCH 2023

PAGE 8

6 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7

2023 2022
£ £
Accruals and deferred income 950 950
Nest Pension 188 88
Credit Card 311 0
Home-Start Fee 0 906
PAYE 0 1,551
1,449 3,495
PREPAYMENTS AND DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£ £
PAYE tax paid on account with HMRC 1,111 0

8

MOVEMENT IN FUNDS
Unrestricted Funds
Restricted Funds		 Net
At 01/4/22
Movement in funds
At 31/3/23
£
£
£
43,600
-13,654
29,946
4,374
5,808
10,182
47,974
-7,846
40,128

Net movement in funds, included in the above are as follows:

Unrestricted funds
General Funds
Northern Health & Social Care Trust
Restricted funds
Other Grant Income
Comparatives for movement in funds
Unrestricted Funds
Restricted Funds
Unrestricted funds
General fund
Northern Health & Social Care Trust
Total funds
Restricted funds
Other Grant Income
Match Funding		 Incoming
Resources
Movement
Resources
expended
in funds
£
£
£
176
0
176
57,337
71,167
-13,830
57,513
71,167
-13,654
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
12,990
7,182
5,808
12,990
7,182
5,808
Net
At 1/4/21
Movement in funds
At 31/3/22
£
£
£
50,507
-6,907
43,600
1,833
2,541
4,374
52,340
-4,366
47,974
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
1,754
8,661
-6,907
55,135
55,135
0
56,889
63,796
-6,907
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
8,600
4,226
4,374
0
1833
-1,833
8,600
6,059
2,541

PAGE 9

NOTES TO THE FINANCIAL STATEMENTS FOR HOME-START EAST ANTRIM FOR THE YEAR ENDED 31 MARCH 2023

9 Related Party Transactions

There were no related party transactions for the year ended 31 March 2023.

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR HOME-START EAST ANTRIM FOR THE YEAR ENDED 31 MARCH 2023

FOR THE YEAR ENDED 31 MARCH 2023
PAGE 10
INCOME AND ENDOWMENTS
Investment Income
Deposit account interest
Charitable activities
Grants
Total incoming resources
EXPENDITURE
Charitable activities
Wages & pensions
Support Costs
Management
Rent
Insurance
Light and heat
Telephone
Postage and stationary
Home-start fee
Sundries
Travel Expenses
Volunteers expenses
Family expenses & spend fund
Learning and development
Jubilee Grant Expenditure
Council Equipment Grant
Awards for All Expenditure
Council Warm Spaces Grant Expenditure
Accountancy fees
Bank Charges
Information technology
Repairs and renewals
Legal & Professional Costs
Legal & Professional fees
Total Resources Expended
Net expenditure		 2023
2022
£
£
176
4
70,327
65,485
70,503
65,489
51,744
43,168
51,744
43,168
7,452
9,085
975
715
326
521
1,057
1,627
1,174
1,106
273
906
1,103
1,135
774
344
1,140
773
1,830
1,167
528
97
998
0
2,526
0
3,226
0
433
0
23,815
17,476
950
950
152
137
1,102
1,087
1,405
1,634
283
6,491
78,349
69,855
-7,846
-4,367