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 2025
FALCONER STEWART CHARTERED ACCOUNTANTS 248 UPPER NEWTOWNARDS ROAD BELFAST BT4 3EU
HOME-START EAST ANTRIM YEAR ENDED 31 MARCH 2025 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 | Nicola Skillen |
| Pauline McAuley | ||
| Eileen Murphy | ||
| Natalie Annesley | ||
| Colleen Shaw | ||
| Independent Examiners | Falconer Stewart Chartered Accountants | |
| 248 Upper Newtownards Road | ||
| Belfast | ||
| County Antrim | ||
| BT4 3EU |
HOME-START EAST ANTRIM YEAR ENDED 31 MARCH 2025 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 |
| Movement In Funds | 11 |
PAGE 1
TRUSTEE'S REPORT FOR HOME-START EAST ANTRIM FOR THE YEAR ENDED 31 MARCH 2025
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 2024. 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:
-
-to safeguard, protect and preserve the good health both mental and physical of children and parents of children
-
-to prevent cruelty to or maltreatment of children
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-to relieve sickness, poverty and need amongst children and parents of children
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-to promote the education of the public in better standards of childcare
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 (aged 8 and under for families of children with a disability or health needs). Support is provided to families across the areas of Carrickfergus, Larne and Newtownabbey. Volunteers are the lifeblood of our charity; their dedication makes everything we do possible. During the financial year 49 volunteers supported delivery of Home-Start East Antrim services to local families.
Home-Visiting
Home-Start East Antrim’s core support method is through delivery of weekly home-visiting support provided by dedicated trained volunteers and skilled staff who follow the Home-Start standards and methods of practice by:
-
visiting families in their own homes where the dignity and identity of each individual can be respected and protected
-
developing a relationship with the family in which time can be shared and understanding can be developed
-
the approach is flexible to take account of the different needs of individual families
-
offering support and practical assistance
-
encouraging parents’ strengths and emotional well-being for the ultimate benefit of their own children
During the financial year 59 families received support from our Home Visiting service.
Group Support
Home-Start East Antrim delivers a variety of community-based group support services to families including weekly stay and play programmes for isolated families, parent carer support for families supporting a child with additional needs, specific stay and play sessions for children with additional needs, baby groups offering new parent support. During the financial year 106 families have attended group support programmes provided by Home-Start East Antrim.
Baby Bank Service Larne
In March 2024 Home-Start East Antrim launched our new Baby Bank support service. This service provides essential items for baby’s and young children such as nappies, clothing, nursery equipment. Since launching, the Baby Bank has been warmly received by families and community partners alike. During the financial year 148 packages of support for babies and children were provided to families across Larne.
Financial Review
The results for the period are set out on pages 4 to 10.
Principle Funding Source
The principal sources of income for the charity are a delivery contract with the Northern Health and Social Care Trust and a grant from The National Lottery Community Fund NI. Additional income is received through a variety of smaller grants from Trusts and Foundations, fundraising activities, and donations, which help to sustain our support to families across East Antrim.
PAGE 2
TRUSTEE'S REPORT FOR HOME-START EAST ANTRIM
FOR THE YEAR ENDED 31 MARCH 2025
Reserves Policy The Trustees review the charity’s reserves regularly to ensure that adequate funds are held to safeguard the continuity of services and to meet any unforeseen costs. It is the policy of the charity to maintain reserves at a level sufficient to cover approximately three to six months of unrestricted expenditure. This level is considered appropriate to provide financial stability, ensure the charity can meet its commitments, and allow time to adjust to any significant changes in income or expenditure. The Trustees recognise the importance of building and maintaining reserves at the agreed level and will continue to monitor financial performance and future funding opportunities to strengthen the charity’s financial resilience. The present level of reserves available to the charity is £43,782 (2024: £53,991) and therefore covers the target level. 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 (Scheme Manager)
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:
Nicola Skillen
Acting Chairperson Dated: 19/12/2025
PAGE 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS OF HOME-START EAST ANTRIM FOR THE YEAR ENDED 31 MARCH 2025
We report on the accounts of the company for the year ended 31 March 2025 which are set out on pages 4 to 11.
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:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 act; and
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to state whether particular matters have come to our attention.
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 keep accounting records in accordance with section 386 of the Companies Act 2006; and
• 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: 22/10/2025
PAGE 4
STATEMENT OF FINANCIAL ACTIVITIES FOR HOME-START EAST ANTRIM FOR THE YEAR ENDED 31 MARCH 2025
| 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 2025 2024 £ £ £ £ 75,110 56,623 131,733 143,478 577 0 577 691 |
|---|---|
| 75,687 56,623 132,310 144,170 |
|
| 79,634 62,884 142,519 130,307 0 0 |
|
| 79,634 62,884 142,519 130,307 |
|
| -3,947 -6,261 -10,209 13,863 1,505 -1,505 0 0 -2,443 -7,766 -10,209 13,863 36,144 17,847 53,991 40,128 |
|
| 33,701 10,080 43,782 53,991 |
Continuing Operations
All income and expenditure has arisen from continuing activities.
PAGE 5
BALANCE SHEET FOR HOME-START EAST ANTRIM AS AT 31 MARCH 2025
| Notes Fixed Assets Equipment Additions Depreciation In Year Current Assets Cash at bank and in hand Prepayments 7 Debtors 7 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 595 0 -119 0 |
2025 2024 £ £ 595 0 -119 0 |
|---|---|---|
| 476 0 29,083 10,080 1,111 0 0 5,804 |
476 0 39,163 52,743 1,111 0 5,804 8,593 |
|
| 30,194 15,884 -2,773 0 |
46,079 61,336 -2,773 -7,345 |
|
| 27,421 15,884 0 0 |
43,305 53,991 0 0 |
|
| 27,898 15,884 |
43,782 53,991 |
|
| 27,898 15,884 |
43,782 53,991 |
|
| 33,701 37,352 10,081 16,639 |
||
| 43,782 53,991 |
For the financial year ended 31 March 2025, the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 Relating to small companies.
-
•The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
-
•The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements were approved and authorised for issue by the Board of Trustees on the 19/12/2025 and signed on its behalf by:
Nicola Skillen Acting Chairperson Dated: 19/12/2025
PAGE 6
NOTES TO THE FINANCIAL STATEMENTS FOR HOME-START EAST ANTRIM FOR THE YEAR ENDED 31 MARCH 2025
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 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
NOTES TO THE FINANCIAL STATEMENTS FOR HOME-START EAST ANTRIM FOR THE YEAR ENDED 31 MARCH 2025
2 INVESTMENT INCOME
| Deposit account interest | 2025 2024 £ £ 577 691 |
|---|---|
3 TRUSTEES' REMUNERATION AND BENEFITS
There were no trustee's remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
4 STAFF COSTS
The average monthly number of employees during the year was as follows:
| Administration and support staff Wages, salaries and pension |
2025 2024 £ £ 4 4 |
|---|---|
| 2025 2024 £ £ 96,448 80,756 |
No employees received emoluments in excess of £60,000.
| 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 |
£ 143,478 691 |
|---|---|
| 144,169 -130,307 |
|
| 13,863 40,128 |
|
| 53,991 |
PAGE 8
NOTES TO THE FINANCIAL STATEMENTS FOR HOME-START EAST ANTRIM FOR THE YEAR ENDED 31 MARCH 2025
6
7
8
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 2025 2024 £ £ Accruals and deferred income 975 950 Nest Pension 572 311 Credit Card 961 1,075 PAYE 0 2,883 Other Creditors 265 2,126 2,773 7,345 PREPAYMENTS AND DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR £ £ Grants Receivable 5,804 8,593 PAYE tax paid on account with HMRC 1,111 0 MOVEMENT IN FUNDS Net At 01/4/24 Movement in funds At 31/3/25 £ £ £ Unrestricted Funds 36,144 -2,443 33,701 Restricted Funds 17,847 -7,767 10,080 53,991 -10,210 43,780 |
2025 2024 £ £ Accruals and deferred income 975 950 Nest Pension 572 311 Credit Card 961 1,075 PAYE 0 2,883 Other Creditors 265 2,126 2,773 7,345 PREPAYMENTS AND DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR £ £ Grants Receivable 5,804 8,593 PAYE tax paid on account with HMRC 1,111 0 MOVEMENT IN FUNDS Net At 01/4/24 Movement in funds At 31/3/25 £ £ £ Unrestricted Funds 36,144 -2,443 33,701 Restricted Funds 17,847 -7,767 10,080 53,991 -10,210 43,780 |
2025 2024 £ £ 975 950 572 311 961 1,075 0 2,883 265 2,126 |
|---|---|---|
| 2,773 7,345 |
||
| Net Movement in funds At 31/3/25 £ £ -2,443 33,701 -7,767 10,080 |
||
| 53,991 | -10,210 43,780 |
Net movement in funds, included in the above are as follows:
| Unrestricted funds General Funds Northern Health & Social Care Trust 0 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 |
Incoming Resources Transfers Movement Resources expended in funds £ £ £ £ 64,364 -64,364 1,505 1,505 11,323 -15,270 0 -3,947 |
|---|---|
| 75,687 -79,634 1,505 -2,443 |
|
| Incoming Resources Transfers Movement resources expended in funds £ £ £ £ 56,623 -62,884 -1,505 -7,767 |
|
| 56,623 -62,884 -1,505 -7,767 |
|
| Net At 1/4/23 Movement in funds At 31/3/24 £ £ £ 29,946 1,824 31,770 10,182 12,039 22,221 40,128 13,863 53,991 Incoming Resources Movement resources expended in funds £ £ £ 17,872 -16,048 1,824 59,183 -59,183 0 77,055 -75,231 1,824 Incoming Resources Movement resources expended in funds £ £ £ 67,115 -55,076 12,039 67,115 -55,076 12,039 |
NOTES TO THE FINANCIAL STATEMENTS FOR HOME-START EAST ANTRIM FOR THE YEAR ENDED 31 MARCH 2025
PAGE 9
9 Related Party Transactions
There were no related party transactions for the year ended 31 March 2025.
| 10 Equipment Additions Complete PC System: Ryzen 5, Win Pro 24 " Monitor , keyboard and mouse. Samsung Galaxy A14 4GB 128GB black |
£ 485.00 110.00 |
|---|---|
| 595.00 |
Depreciation rate of 20% per annum straight line.
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR HOME-START EAST ANTRIM FOR THE YEAR ENDED 31 MARCH 2025
| FOR THE YEAR ENDED 31 MARCH 2025 | |
|---|---|
| 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 Telephone Postage and stationary Home Start Fee Sundries Travel Expenses Volunteer Expenses Family expenses & spend fund Learning and development Operating Lease Subscriptions Advertising & Promotion Depreciation Accountancy fees Bank Charges Information technology Repairs and renewals Legal & Professional Costs Legal & Professional fees Total Resources Expended Net expenditure |
2025 2024 £ £ 577 691 131,733 143,478 132,310 144,169 96,448 80,756 96,448 80,756 11,234 12,317 1,069 1,016 1,938 2,024 545 1,551 2,534 1,269 519 520 1,616 1,813 2,866 2,315 19,380 22,140 759 196 334 332 404 396 576 1,136 119 0 43,893 47,024 1,000 950 250 195 1,250 1,145 495 1,142 432 240 142,519 130,307 -10,209 13,863 |
DETAILED STATEMENT OF RESTRICTED AND UNRESTRICTED FUNDS FOR HOME-START EAST ANTRIM FOR THE YEAR ENDED 31 MARCH 2025
| PAGE 11 | |
|---|---|
| Movement in Funds Unrestricted funds General Funds Restricted funds The National Lottery MEABC Equipment Grant MEABC Baby Bank MEABC Volunteer Expansion Grant Income Baby Bank Community Fund Halifax Cash for Kids - Emergency Fund Cash for Kids - Equipment Cash for Kids - Holiday Hunger Antrim and Newtownabbey Borough Council Warm Spaces Brighter Futures Clanmill Housing Grab a Grand Blackburn Trust Income James Brown & Sons Income Save the children Baby bank alliance Total Funds |
At Net Movement Transfer At 01/04/2024 in Funds Between Funds 31/03/2025 £ £ £ £ 36,144 -3,947 1,505 33,701 7,421 292 0 7,713 0 -374 0 -374 0 0 0 0 0 -338 0 -338 5,639 -5,135 0 503 4,433 -1,928 0 2,506 45 0 0 45 309 -310 0 -1 0 0 0 0 0 0 0 0 0 0 0 0 0 517 -517 0 0 69 -69 0 0 299 -299 0 0 620 -620 0 0 27 0 27 |
| 17,847 -6,261 -1,505 10,080 |
|
| 53,991 -10,209 0 43,782 |
Net Movement in funds, included in the above are as follows
| Unrestricted Funds General Funds Restricted funds The National Lottery MEABC Equipment Grant MEABC Baby Bank MEABC Volunteer Expansion Grant Income Baby Bank Community Fund Halifax Cash for Kids - Emergency Fund Cash for Kids - Equipment Cash for Kids - Holiday Hunger Antrim and Newtownabbey Borough Council Warm Spaces Brighter Futures Clanmill Housing Grab a Grand Blackburn Trust Income James Brown & Sons Income Save the children Baby bank alliance |
Incoming Resources Movement Resources Expended in Funds £ £ £ 75,687 -79,634 -3,947 38,507 -38,215 292 564 -939 -374 0 0 0 338 -675 -338 0 -5,135 -5,135 4,800 -6,728 -1,928 0 0 0 0 -310 -310 3,000 -3,000 -0 4,014 -4,014 0 0 0 0 750 -233 517 1,000 -931 69 1,200 -901 299 1,250 -630 620 1,200 -1,173 27 |
|---|---|
| 56,623 -62,884 -6,261 |
|
| 132,310 -142,519 -10,209 |