COMPANY REGISTRATION NUMBER.- N1066239
CHARITY REGISTRATION NUMBER: NIC101726
SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
31 MARCH 2024
CLAREMOUNT FM LIMITED
Chartered accountants & statutory auditors
43 Clarendon Street
Derry
BT48 7ER

SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
Page
Directors, annual report (incorporaling the director's report)
Independent auditorfs report to the members
Statement of financial activities (including income and expenditure
account)
10
ststement of financial position
11
Statement of cash flows
12
Notes to Ihe financial stalements
13

Page 1
SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
DIRECTORS, ANNUAL REPORT {INCORPORATING THE DIRECTOR'S REPORT)
YEAR ENDED 31 MARCH 2024
The d1￿CtOrS, who are also the directors for the purposes of company law, present their report and the
financial statements of the charity for the year ended 31 March 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity name
SURESTART EDENBALLYMORE
Charity registration number
NIC101726
Company registration number
N1066239
Principal office and r8glstered
office
Lis Linn Centre
Central Drive
Creggan
Derry
THE DIRECTORS
Ms C Nash
Mr G McGowan
Mr B McLaughlin
Ms A McGuinness
Ms C Sweeney
Ms J Quigg
(Resigned 18th June 2024)
(Appointed 25rh July 2024)
Auditor
Claremount FM Limited
Chartered accountants & statutory auditors
43 Clarendon Street
Derry
BT48 7ER
Banker8
AIB
Meadowbank
Strand Road
Derry
BT48 9QG
Solicitors
Mac Dennott McGurk and Partners
12 Clarendon Street
Derry
BT48 7ET

Page 2
SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
DIRECTORS, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)
(continued)
YEAR ENDED 31 MARCH 2024
STRUCTURE. GOVERNANCE AND MANAGEMENT
The company is governed and managed by the board of directors. The directors who served the
company throughout the year are shown above. The registered office and details of other professional
advisors are listed on page 1.
The board of directors carry out their govemance role throughout the year by way of meetings on a
bi-monthly basis to review the performance of the company and to make decisions regarding the
Company's financial and operational matters. The directors govern the activities of the cornpany in line
th the objectives sel out in the governing documents of the charity, namely the Memorandum and
Articles of Association and the charity's constitution.
OBJECTIVES AND ACTIVITIES
The principal activity of the company during the year was to ensure that every child (from pre-birth to 3
years) living in the Triax area (Bogside & Brandywell, Creggan, Fountain, Bishop Street & Foyle Road
and Strand Road) is supported to have the best possible stsrt in life.
One of the objectives of Surestart Edenballymore is to complement the work of existing local services
and provide our families with advice and support to access more specialised need5 or difficulties.
There is clear evidence that early intervention and support reduces family breakdown, strengthens
children's readiness for school and benefits society as a whole.
The Project delivers a wide variety of services which are designed to support children's learning skills,
health and well-being, and social and emotional development, with a particular focus on early
intervention, infant mental health, bonding and attachment, speech and language, child development
and school readiness.
Surestart Edenballymore works with parents, agencies and organisations to ensure that loGal children
aged 0-3 get the very best start in life by offering free access to..
Family support including hom8-visiting and 5UPPOrt services
Early years play and18arning opportunities
Advice & support on children's development
Speech & Language Support
Ante-natal and post-natal s8rvices
Health services
Community involvement and training opportunities

Page 3
SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
DIRECTORS, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)
(continued)
YEAR ENDED 31 MARCH 2024
ACHIEVEMENTS AND PERFORMANCE
The diwtors are satisfied that the performance of the company during the year, in terms of both
financial and operational results, is in line with the charity's constitution and key objectives.
The table below outlines the annual registratlon and engagement of target children and parents in the
Project. it is clear that all targets and goals set have been exceeded, In terms of engagement,
registration, support and service dellvery.
New Reglstrations
Children
Mothers
Fathers
Families
Antenatal
Q1 Apr￿un Q2 Jul-sopt
73
70
53
50
15
53
24
Q3 O¢t-Dec Q4 Jan-mar Cumulative
49
51
243
36
59
198
33
200
144
51
37
37
24
59
59
De-Regi8ter8d
Children
Mothers
Fathers
Families
Antenatal
Q1 Apr-Jun Q2 Jul-sept
15
71
53
Q3 Oct.De¢ Q4 Jan-mar Cumulative
46
108
239
43
197
44
199
31
14
88
22
88
14
53
18
45
Total Numbers
Reglstered
Children
Mothers
Fathers
Families
Antenatal
Q1 Apr-Jun Q2 Jul-S8pt
862
920
790
832
146
146
799
842
60
63
Q3 Oct-Dec Q4 Jan-mar Cumulatlve
896
901
1034
828
949
164
813
146
824
61
142
836
78
959
170
Percentages Uptske
Children
Mothers
Fathers
Families
Antenatal
Ql Apr-Jun Q2 Jul-sopt
38.63
39.35
52.41
50.36
15.75
50.71
61.90
Q3 Oct.Dec Q4 Jan-mar Cumulative
39.73
32.52
60.83
47.60
51.89
82.72
13.70
9.86
27.44
47.94
52.03
82.69
55.74
58.97
91.18
8.90
62.44
63.33
The Project is on track to achieve World Health Organization and UNICEF Baby Friendly Initiative
Status to belter support families with feeding and developing close, loving relationships, ensuring that
all bables get the best possible start in lrfe.
FINANCIAL REVIEW
The net outgoing resources for the year was £9,887 (2023 - net outgoing resources £101). The totsl
reserves at the year-end stood at £41,532 (2023 - £61,419)
Funding is received every quarter and is generally spent within that quarter. The charity carrie8
minimal reserves due to restrictions imposed by funders.

Page 4
SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
DIRECTORS, ANNUAL REPORT {INCORPORATING THE DIRECTOR'S REPORT)
(continued)
YEAR ENDED 31 MARCH 2024
PLANS FOR FUTURE PERIODS
The impact of COVID continues to disrupt life for u5 all and has changed life in many way5 for many
people. Child development needs has not paused. and supporting children and families is arguably
now more important than ever.
Babies bom after March 11 2020 will have only known a world in the grip of a pandemic. They have
not had the same opportunities to interact with other children as those born in the years before. We
don't yet know the full impact of the pandemic on children, young people and their families, but we are
seeing an increase in demand for services as we move into the next phase.
So, whi18t th8 future remains uncertain, our commitment to provide responsive and high quality
services and supports for families remains steadfast and we are confident in our staff team, partners
and community that we can continue to give children the best start in life.
The directors will continue to govern the company in line with the ¢on5titution to achieve the objectives
noted above.
TRUSTEES. RESPONSIBILITIES STATEMENT
The trustees, who are also directors for the purposes of company law, are responsible for preparing
the trustees, report and the financial statements in accordance wth applicable law and Unlted
Kingdom Accounting Standards (United Kingdom Generally A¢¢epied Accounting Practice).
Company law requires the charity directors to prepare financial statements for each year which give a
true and fair view of the state of affairs of the charitable company and the incoming resources and
application of resources, including the income and expenditure, for that period.
In preparing these financial statements, the trustees are required to-
In preparing these financial ststements, the directors are required to-
select suitable aGGounting policies and then apply them consistently-
observe the methods and prin¢iple5 in the applicable Charities SORP.,
make judgments and accounting estimates that are reasonable and prudent.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and
explain the charity's transactions and disclose with reasonable accuracy at any time the financial
position of the charity and enable them to ensure that the financial statements compty with the
Companies Act 2006. They are also responsible for safeguardlng the assets of the charity and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.

SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
DIRECTORS, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)
(continued)
YEAR ENDED 31 MARCH 2024
AUDrroR
Page 5
Each of the persons who is a trustee at the date of approval of this report confirms that:
so far as they are aware, there is no relevant audit information of which the charity's auditor is
unaware., and
they have taken all steps that they ought to have taken as a director to make themselves aware
of any relevant audit information and to establish that the charity's auditor is aware of that
information.
The auditor is deemed lo have been re-appointed in accordance with section 487 of the Companies
Act 2006.
SMALL COMPANY PROVISIONS
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption.
The directors, annual report was approved on 26th September 2024 and signed on behalf of the board
of trustees by..
Ms C Nash
Director
Mr G McGowan
Chairperson

Page 6
SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SURESTART
EDENBALLYMORE
YEAR ENDED 31 MARCH 2024
OPINION
We have audited the financial statements of Surestart Edenballymore for the year ended
31 March 2024 which comprise the statement of financial activities (including income and expenditu
account), statement of financial position, statement of cash flows and the related notes, including
summary of significant accounting policies. The financial reporting framework that has been applied in
their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting Practice).
This report is made solely ta the charity's members, as a body, in accordance with chapter 3 of part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charity's members those matters we are required to state to them in an audllols report and for no
other purpose. To the fvllest extent permitted by law, we do not accept ar assume responsibility to
anyone other than the charity and th8 charivs members as a body, for our audit work, for this report,
or forthe opinions we have formed.
In our opinion the financial statements:
give a true and fair view of the state of the charity's affairs as at 31 March 2024 and of its
incoming resources and application of resources, including its income and expenditure, for the
year then ended.,
have been properly prepared in ac￿rdanCe with United Kingdom Generally Accepted
Accounting Practice applicable to Smaller Entities- and
have been prepared in accordance with the requirements of the Companies Act 2006.
BASIS FOR OPINION
We conducted our audit in accordance with Intemational Standards on Auditing (UK) IISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the audito¢s
responsibilities for the audit of the financial ststements section of our report. We are independent of
the charity in accordance with the ethical requirements that are relevant to our audit of the financial
ststements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilrties in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
CONCLUSIONS RELATING TO GOING CONCERN
In auditing the financial statements, we have concluded that the directors, use of the goir,g concem
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed. we have not identtfied any material uncertainties relating to
events or condltions that, individually or collectively, may cast significant doubt on the charity's ability
to continue as a going concern for a period of at least twelve months from when the financial
statements are authorised for issue.
Our responsibilities and the responsibiliiies of the directors with respect to going concem are
described in the relevant sections of this report.

Page 7
SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SURESTART
EDENBALLYMORE (continued)
YEAR ENDED 31 MARCH 2024
OTHER INFORMATION
The other information comprises the information included in the annual report, other than the financial
statements and our auditor's report thereon. The directors are responsible for the other information.
Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other infomiation is materially inconsistent with the
finanGial statements or our knowledge obtained in the audit or otherwise appears to be materially
misstated. If we identify such material inconsistenGies or apparent material misstatements, we a
required to determine whether there 15 a material misstatement in the financial statements or a
material misstatement of the other infomiation. If, based on the work we have performed, we conclude
that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in Ihis regard.
OPINIONS ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006
In our opinion, based on the work undertaken in the course of the audit..
the information giv8n in the trustees, report for the financial year for which the financial
ststements are prepared is consistent with the financial statements., and
the trustees, report has been prepared in accordance with applicable legal requirements.
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 identlfied material misstatements in the directors, report.
W& have nothing to report in respect of the following matters in relation to which the Companies Act
2006 ￿qUireS us lo report to you if, in our opinion..
adequate accounting records have not been kept, or returns adequate for our audit have 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 disG105ures of directors. remuneration specified by law are not made., or
we have not received all the information and explanation5 we require for our audit-, or
the directors were not entitled to prepare the financial statements in accordance with the small
companies regime and take advantage of the small companies, exemptions in preparing the
directors, report and from the requirement to prepare a strategic report.
RESPONSIBILITIES OF DIRECTORS
As explained more fully in the directors, responsibilities statement, the directors (who are also the
directors for the purposes of company law) are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control as
the directors determine is necessary to enable the preparation of financial statements that afe free
from material misslatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the charity's ability to
Continue as a going concern, disclosing, as applicable. matters related to going concern and using the
going concem basis of accounting unless the directors erther intend to liquidate the charity or to ￿ase
operations. or have no realistic alternative but to do so.

Page 8
SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SURESTART
EDENBALLYMORE (continued)
YEAR ENDED 31 MARCH 2024
AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's 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 ISA$ (UK) will always detect a material misstatement when it
exists. Misstatements C8n arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on
the basis of these financial statements.
Irregularities, including fraud, are instances of non-compllance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect
of irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud 18 detailed below. However, the primary responsibility for the prevention
and dete¢ts'on of fraud rests with both management and those Charged with governance of the
charitable company.
We assessed the susceptibilty of the charitable company's financial statements to material
misstatement, including how fraud might occur, including evaluating management's incentives and
opportunities to manage earnings or influence the reported results. In common with all audits under
ISAS {UK), we are required to perform specific procedures to respond to the risk of management
override.
As part of an audit in accordance wth ISAS (UK), ￿￿ exercise professional judgment and maintain
professional scepticism throughout the audit. We also..
Identify and assess the risks of material misstatement 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 sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a materlal misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override
of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circuMstan￿s. but not for the purpose of expressing an
opinion on the effectiveness of the intemal control.
Enquire of management, those charged with governance and the Charity's solicitor around actual
and potential litigation and claims.
Perform analytical procedures to identify any unusual or unexpected relationships that may
indicate rlsks of material misstatement due to fraud.
Review mlnutes of meetings of those charged with governance.
Evaluate the appropriateness of accounting poiicies used and the reasonableness of accounting
estimates and related disclosures made by the directors.
Conclude on the appropriateness of the dIre￿orS, use of the going concern basis of accounting
and, based on the audit evidence obtained, whether a material uncertainty exists related to
events or conditions that may cast signrficant doubt on the charity's ability to continue as a going
concem. If we conclude that a material uncertainty exists, we are required to draw attention in
our auditor's report to the related disclosures in the financial statements or, if such disclosures
are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained
up to the date of our audltor's report. However, future events or conditions may Cause the charity
to cease to continue as a going concem.
Evaluate th8 OV8rall presentation, structure and content of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and
events in a manner that achieves fair presentation.

SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SURESTART
EDENBALLYMORE (continued)
YEAR ENDED 31 MARCH 2024
We communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings, including any significant deficiencies in
internal control that we identify during our audit.
Page 9
Mr G G Heaney (Senior Statutory Auditor)
For and on behalf of
Claremount FM Limited
Chartered accountants & statutory auditors
43 Clarendon Street
Derry
Northern Ireland
BT48 7ER
26th Saptember 2024

Page10
SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
31 MARCH 2024
2024
Restricted
funds Total funds Total funds
2023
Unrestricted
funds
Note
Income and endowments
Charitable activitles
666,450
666,450
648.594
Total Income
686,450
666.450
648,594
Expendlture
Expenditure on charitable activities
676,337
676,337
648,695
Total expendlture
676,337
676,337
648,695
Transfer between funds
(8,516)
8,516
Net 8xpenditur8 and net movement in
funds
(8,516)
(1,371)
{9,887)
(1011
Reconciliation of funds
Total funds brought forward
15,825
35,594
51,419
51,520
Totsl funds carrfed forward
7,309
34,223
41,532
51,419
The statement of financial activities includes all gains and losses recognised in the year
JI income and expenditure derlve from continuing activities.
The notes on pages 13 to 23 forni part of these financial statsments.

SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
Page 11
STATEMENT OF FINANCIAL POSITION
31 MARCH 2024
2024
2023
FIXED ASSETS
Tangible fixed assets
Note
11
34,223
45,605
CURRENT ASSETS
Cash at bank and in hand
22,574
23,260
CREDITORS: amounts falling due within one year
NET CURRENT ASSETS
12
15,265
17,446
7,309
5,814
TOTAL ASSETS LESS CURRENT LIABILITIES
41,532
51,419
NET ASSETS
41,532
51,419
FUNDS OF THE CHARITY
Restricted funds
Unrestricted funds
32,223
7,309
35,594
15,825
Total charity funds
13
41.532
51,419
These financial statements were approved by the board of trustees and authorised for issue on 26th
September 2024 and are signed on behalf of the board by;
Ms C Nash
Director
Mr G McGowan
Chairperson
Company Registration Number: N1066239
The notes on pagos 13 to 23 form part of these flnancial statements.

Page 12
SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
STATEMENT OF CASH FLOWS
YEAR ENDED 31 MARCH 2024
2024
2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (Expenditure)
{9,887}
(101)
Adjustments for..
Depreciation of tangible fixed assets
Loss on Disposal of tangible fixed assets
A¢¢rued Expensesl (income)
11,308
74
(543)
14,885
441
2.883
Changes in..
Trade and other debtors
Trade and other ueditors
(1.638
264
Cash generated from operatlons
(686)
18,342
Net cash from operatlng activities
686)
18,342
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of tangible assets
(16,452)
Net cash used in investing activities
{16,452)
NET INCREASEI(DECREASE) IN CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR
1686)
23,260
1.890
21,370
CASH AND CASH EQUIVALENTS AT END OF YEAR
22.574
23,260
The notos on pages 13 to 23 fonn part of these financial statements.

Page 13
SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
General information
The charity is a private company limited by guarantee, registered in Northern Ireland and
registered charity in Northern Ireland. The address of the registered office is Lis Linn Centre,
Central Drive, Creggan, Derry.
Statement of compllance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, th& Statement of
Recommended Practice applicable to charities preparing their a¢¢ounts in ac￿rdance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (Charities
SORP {FRS 102)) and the Charities Ad (Northern Ireland) 2008.
Accountlng pollcies
Incoming resources from generated funds consists of donations and other income received from
a variety of sources. Such in¢ome is usually recelved with no preconditions attached and is
recognized in the SOFA when received.
Incoming resources from charitable activities consists of grants received from various funding
bodies to assist the charity in achieving its objectives. Grants of this nature are recognized in the
SOFA when the ¢harity is legally entitled to the income and all preconditions for recelpt of the
funds have been met.
Basis of preparallon
The financial ststements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expendlture.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going ¢on¢em
There are no material uncertainties about the charity's ability to continue.

Page 14
SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 MARCH 2024
Accounting policies (continued)
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the directors for particular fLrture project
or commitment.
RestrFCted funds are Subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two SU￿ClasSes.. restricted income funds or
endowment funds.
Incoming rosources
All incoming resource5 are included in the statement of financial activities when entitlement has
passed to the charity.. it is probable that the economic beneffts associated with the transaction
will flow to the charity and the amount Can be reliably measured. The following specific policies
are applied to particular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to the
gfft, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is estsblished.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilits-es and services are recognised in the
accounts when received rf the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified a5 unrestricted fvnds unless there is a contractual
requirement for it to be spent on a particular purpose and retumed if unspent. in which case
it may be regarded as restricted.
Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings
that aggregate all costs related to the category. %￿ere costs cannot be directly attributed to
particular headings they have been allocated to activities on a basis consistent with use of the
resources. Staff costs have been allocated on the basis of time spent on each of the main
activities of the charity, which are..
Charitable activities {those activities associated with the charity's objects). Governance
costs (management and administration of the charity)

Page 15
SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 MARCH 2024
Accountlng policies (continued)
Tangible assets
Tangible assets are initially recorded at cost. and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent aGcumulated impairment losses.
An increase in the carying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the ststement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to ￿tch it offsets any previous revaluation gain. in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Dèpreciatlon
Depreciation is calculated so as to write off the Cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows-
Creche Fixiures and Fitting5
Fixtures and Fittings
Motor Vehicles
Office Equipment
25% straight line
120h reducing balance
200/¢+ Straight Ilne
250kn straight line
Impalmient of fixed assèts
A review for Indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Vvhere the carying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
Possible reversal at each reporting date.
For the purposes of impainnent testing, when it is not possible to estimate the recoverable
amount of an individual asset, an ests.mate is made of the recoverable amount of the
cash-generating unit to which the asset belongs. The cash-generating unit is the smallest
identifiable group of assets that includes the asset and generates cash inflows that largely
independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business Gombination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefft from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Financial instruments
A financial asset or a financial liabilty is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments ar8 initially recognised at the amount receivable or payable including
any related transactlon costs.
Current assets and current liabilities are subsequently measured at the cash or other
Consideration expected to be paid or received and not dlscounted.
Debt instruments are subsequently measured at amortised cost.

Page 16
SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 MARCH 2024
Accounting policies (continued)
Financial instruments (continued)
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such Investments are subsequently measured at
Cost less impairment.
Other financial instruments, including derivatlV8s, are initially recognised al fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes
recognised in the statement of financial activities. with the exception of hedging instruments in
designated hedging relationship.
Financial assets that are measured at cost or amortised cost are ￿vieWed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impalrment, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equlty instruments regardless of significance, and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar rxedit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Limited by guarantee
The company is limited by guarantee and. therefore, there is no issued share capital.
Every member of the Company undertakes to contribute to the assets of the company in the
everrt of it being wound up during a period in which they are still a member of the company.
including a period of one year from the date that they ceased to be a member, providing the
debts were incurred during their period as a member of the company or the debt relates to costs
and expenses of a wlnding up.
The liability of each member in such circumstances is limited lo £1.

Page 17
SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 MARCH 2024
Charitsble activities
Restricted Total Funds
Funds
2024
Restricted Total Funds
Funds
2023
SPPGIDOH
DFC
Donations and sundry income
646,683
5,144
14,623
646,683
5.144
14.623
642,093
642,093
6,501
6,501
666,450
666,450
648,594
648,594
Other GRnt income includes funding received from Glasspool and the Family Fund on behalf of
families.
Expenditure on charitablo activities by fund type
Restricted Total Funds
Funds
2024
Restricted Total Funds
Funds
2023
Wages & salaries
Creche support
2 year old programme costs
Miscellaneous programme costs
Promotion costs
Staff training & course8
Staff Development & Well-belng
Repairs & maintenance
Cleaning & consumables
Minibus running costs
Telephone & internet
Postage & stationery
HR advisory & support service
Membership and Subscriptions
Travel expenses
Rent- Office & Programme rooms
Rent- Gasyard Programme rooms
Rent- Creche IOLTI
Heat, light & utilities
Insurance
Accountancy fees
Auditors remuneration
Depreciation charge
Loss on disposal of FA
Bank charges
Support Costs - Wages and Salaries
400,240
1,051
17,968
39,335
8,404
1,326
2,423
20,125
1,258
3,797
8,505
12,112
3240
1,587
727
18.600
7,711
9,500
9,830
4,157
1,580
1,560
11,308
74
627
89,312
400,240
1,051
17,968
39,335
8,404
1.326
2,423
20.125
1,258
3,797
8,505
12,112
3240
1,587
727
18,600
7,711
9,500
9,830
4,157
1,560
1,560
11,308
74
627
89,312
401,940
1,498
15,807
28,498
7,550
3,909
4,683
4,004
284
4,957
7,254
7,893
900
1,825
1,160
19,900
7,958
9,630
10,883
3,783
1,560
1,560
14,855
441
543
85,420
401,940
1.498
15,807
28,498
7,550
3,909
4,683
4,004
4,957
7.254
7,893
900
1,825
1,160
19,900
7,958
9,630
10,883
3.783
1,560
1,560
14,855
441
543
85,420
676,337
676,337
648,695
648,695

Page 18
SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 MARCH 2024
Expenditure on charilable aGtivities by activity type
Core
2 Year Old
Programmes Programme Support costs
Total Funds
2024
Wages & salaries
Creche support
2 year old programme costs
Miscellaneous programme costs
Promotion costs
Staff trainlng & courses
Staff Development & Welkbeing
Repalrs & maintenance
C18aning & consumables
Mlnibus running costs
Telephone & internet
Postage & stationery
HR advisory & support service
Membership and Subscriptions
Travel expenses
Rent - Office & Programme rooms
Rent- Gasyard Programme rooms
Rent- Creche (OLT)
Heat, light & utilities
Insurance
Accountancy fees
Auditors remuneration
Depreciation charge
Loss on disposal of FA
Bank charges
Support Costs - Wages and Salaries
213,994
1,051
186.246
400,240
1.051
17.968
39.335
8,404
1,326
2,423
20,125
1,258
3.797
8,505
12.112
3240
1,587
727
18.600
7.711
9,500
9,830
4,157
1.560
1.560
11.308
74
627
89,312
17,968
39,335
8,404
1,326
2,423
5,888
1,168
3,797
8,505
12,112
3240
1,587
727
18,600
14,237
90
7,711
9,500
9,830
4,157
1,560
1,560
11,308
74
627
89,312
357,653
226,252
92,432
676,337

Page 19
SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 MARCH 2024
Expenditure on charitable activities by activity type
Core
2 Year Old
Programmes Programme Support costs
Total Funds
2023
Wages & salaries
Creche support
2 year old programme costs
MIS￿118neQuS programme costs
Promotion costs
Staff training & courses
Staff Development & Well-being
Repairs & maintenance
Cleaning & consumables
Minibus running costs
Telephone & internet
Postage & stationery
HR advisory & support service
Membership and Subscriptions
Travel expenses
Rent - Office & Programme rooms
Rent - Gasyard Programme rooms
Rent- Creche (OLT)
Heat, light & Lrtilities
Insurance
Accountancy fees
Auditors remuneration
Depreciation Gharge
Loss on disposal of FA
Bank charges
Support Costs - Wages and Salar￿5
230,942
1,498
170,998
401.940
1.498
15,807
28,498
7,550
3.909
4,683
4.004
284
4,957
7,254
7,893
900
1,825
1,160
19,900
7,958
9.630
10.883
3.783
1,560
1,560
14,855
441
543
85A20
15,807
28,498
7,550
3,909
4,683
954
3,050
4.957
7,254
7,893
900
1,825
1.160
19,900
7.958
9,630
10,883
3,783
1,560
1,560
14,855
441
543
85,420
362,058
198,097
88,540
648,695

Page 20
SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
YEAR ENDED 31 MARCH 2024
Auditors, remuneration
Year to
Year to
31 Mar 24 31 Mar 23
Fees payable to the Auditor for.
Audit of the ffinancial statements
1,560
1,560
Preparation of the financial statements
1.560
1,560
3.120
3,120
Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows-
2024
2023
Wages and salaries
489.552
487.360
489,552
487,360
The average head count of employees during the year was 31 {2023: 31). The average number
of full-time equivalent employees during the year is analysed as follows=
2024
No.
2023
Number of staff - Programme Delivery
Number of staff - Support Costs
24
24
31
31
No employee received employee benefits of more than £60,000 during the year {2023.' Nil).

Page 21
SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 MARCH 2024
10. Trustee remuneratlon and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees.
11. Tangible fixed assets
Creche
Fixtures &
Fittings
Office Fixtures and
Equipment
fittings
Motor
vehicles
Total
Cost
At 1 April 2023
Disposals
At 31 March 2024
54.196
{2.420}
51,776
48,503
(1,811)
46,692
37,692
44.908
(4.178)
40,730
185.299
(8,409)
176,890
37,692
Depreciation
At 1 April 2023
Charge for the year
Disposals
At 31 March 2024
39,357
6,711
12,420)
43,648
27,294
2,686
(1,737)
28,243
28,135
1,911
44,908
139,694
11,308
(8,335)
142.667
<4,178)
40,730
30.046
Carrying amount
At 31 March 2024
8,128
18,449
21,209
7,646
34,223
At 31 March 2023
14,839
9,557
45.605
12. Creditors: amounts falling due within one year
2024
2023
Accruals and deferred income
Social security and other taxes
10,364
4,901
10,907
6,539
15,265
17,446

Page 22
SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 MARCH 2024
13. Analysis of charitable funds
Unrestrlcted funds
Transfer
At
Income Expenditure btheen funds 31 March 2024
At 1 April 2023
Unrestricted fund
15,825
{8,516)
7,309
Restrfcted funds
Transfer
At
Income Expenditure be￿een funds 31 March 2024
At 1 April 2023
Restricted Fund
35.594
666.450
(676,337)
8,516
34,223
14. Related partles
The director of the company listed below is also involved with other charitable organisations, as
follows..
Director
Mr G McGowan
Organisation
Old Library Trust
The transactions that arose during the year ended 31 March 2024 were as follows..
Organisation
Old Library Trust
Details of payments mado
Rental and service charges
37,260

Page 23
SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE DETAILED STATEMENT OF FINANCIAL ACTIVITIES
31 MARCH 2024
15. SPPGIDOH -Funding
2024
Restricted
funds Total fund5 Total funds
2023
Unrestricted
funds
Note
Income per Accounts
SPPGIDOH
646,683
646,683
642.093
Total income
646,683
646,683
642.093
Expenditure per Accounts
2 Year Old
Wages & salaries
2 year old programme costs
Repairs & maintenance
Cleaning & consumables
Rent- Gasyard Programme rooms
Core
Wages & salaries
Telephone & inlernet
Staff training & courses
Staff Development and well-being
Travel expenses
Rent- Office & Programme rooms
Rent- Creche (OLT)
Heat, light & utilities
Membership and Subscriptions
Bank charges
Minibus running costs
Postage, stationery, IT & Office Equipment
Promotion costs
Repairs & maintenance
HR advisory & support service
Creche support
Miscellaneous programme costs
Depreliation
Accountancy fees
Auditors. remuneration
Insurance
186,246
17,976
14,237
90
7,711
186,246
17,976
14,237
170.998
15,807
3.050
7,711
7,958
298,499
8,505
1,326
2,423
727
18,600
9,500
9,830
1,587
514
3,797
12,112
8,404
5,888
3,240
298,499
8,505
1,326
2,423
727
18,600
9,500
9,830
1,587
514
3,797
12,112
8,404
5,888
3,240
316,362
7,254
3,909
4,683
1,160
18,600
9,630
10,883
1,825
446
4,957
7.893
7,550
953
900
666
23,061
14,855
1,560
1,560
3,783
28,194
11,308
1,560
1,560
4,157
28,194
11,308
1,560
1,560
4,157
Total expenditurn
657,991
657,991
640,587
Less adjusting non•cash items
Depreciation
11,308
11,308
14,855
646,683
646,683
14,855
Add Capltal Expendituro
Fixed Asset Additions
16,453
Actual Expenditurn
646,683
646,683
642,185