Charlty reglstrallon number NIC102304
Company reglstralion number N1040618 {Norlh8m Ireland)
EAST BELFAST SURE START
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

EAST BELFAST SURE START
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
B Mcconnell
E Westerhuis
M Martin
T Hughes
E Daly
L Mccullough
H McEvoy
B Mccormick
8 Walla
secrotary
T Rlpley McElvogue
Charlty number
NIC102304
Company numbor
N104C618
Reglsterod offlce
55 TemplemoreAvenu8
Belfast
Co. Antrim
BT5 4FP
Audltor
Kearney & Co
2nd Floor
Donegall House
9&102 Donegall Street
8elfast
BT12GW

EAST BELFAST SURE START
CONTENTS
Page
Trustees, report
Statement of trusteès, respon6ibllitles
Independent audltovs report
Statement of flnancial activit188
10
Balance sheet
11
Statement of cash Itows
12
Notes to the financlal statements
13-18

EAST BELFAST SURE START
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
The trus18es present thelr annual report and financial statements for the year ended 31 March 2023.
The financial slalemenls have been prepared in accordance with the accounting policies sel out in note 1 to the
financial stalernenls and comply with the charity's governing docvmenls, a deed of Irusl, the Companles Act 2008
and 'A¢counling and Reporting by Charities.. Statement of Recomniended Praolice appll¢able to charilies preparing
their accounts in accoidance with the Financial Reporting Standard applicable in the UK and RepubSic of Ireland
<FRS 102) (effective 1 Januery 2019)
ObJectlvo8 and activltles
East Belfast Sure Slart is a Government initiative targeting O-3 year olds and their farnilies, recognisln9 the
importance of supportfng parents and carers, and the value of quallly experiences to very young childfen.
The purpose of East Belfast Sure Start is to work with parents and chlldren to promote the Physlca, Intellectual,
social and emotional developmenl of pre-school children - partlcularly those who are disadvantaged - to ensure they
can flourish al home and when they gel to school.
There has been no change in the charity's objectives during the ye8r.
The Iru8lees have pald due regard to gui(lanc6 Issued by the Charity Commission In deciding what activitles the
charity should undertake.
Slgnlflcant activltles:
The core services of East Belfast Sure Start are..
Outreach and home visiting serVI￿s, to mak8 contact as early as p0s81ble in the child'$ life and draw famille8 Into
using other seNice8.
Family support, including befriendlng, soclal support and parentirg informalion, both gfOUP and home based.
Good quality Play, learning and child care exper1er￿S for children, both group and home based.
Prlmary aTrJ community health-care ancl advlce.
Support fix childr&n with special needs. both within the &Jre Start services offered and through signpostlng to more
specialised seNices where necessary.

EAST BELFASTSURE START
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Public benefit
The purposes of East Belfast Sure Slart are to promote the benefil of the Inhabitants of East Belfast. and in
particular bul not exclusively chlldr6n undef four years of age and their families, wllhoul distinction of sex, age,
spedal needs, ra￿, polliical, religious or other opinions by associating together Ihe said inhabitants, local
aulhorilies, public agencies, voluntary and other organisations in a common effort, lo relieve poverty, sickness and
disablement.
The direct benefits which flow from thls purpose include..
Chlldren prepared for schoolleducalion
Parenls aware and Informed of enllllement to soclal benefit 8ys*em, inclusion of children with special
needs, a¢cessible, low cost childcare.
These benefits can be demonstrated by..
Verbal feedback from parents whose chlldren attend chlldcare programmes
Evaluation reports. questionnaires and surveys compleled by parents using a range of services, to
preserve and protect health.
Parents can be made aware and Informed of general heallhcare Issues for them and their family and Signposted to
relevant specialisl support servi¢es such as chlld development clinics, 8Utlsm services and heallh and social care
services in the voluntary and communily sectors.
These benefits Can be demonslTated by.
The number of children referred to specialist support servlces who will recalve early InteNenlion and beller
health care
lrnproved health and social care provided for and by familles.
The Sure St8rt data base provides slalislleal returns of beneficiaries lo advance edu¢ation. The direct benefits
which now from this purpose Inclu(Je-.
Childron are able lo flourish al home and when they get to schwl
Parents participaling in training and development programmes that enhance their skills, knowledge and
parenting abililles.
These benefits can be demon$lraled by..
Following training courses and parenting programmes evaluations carried oul with paren15
Children receiving quality care and education al Sure Start will leav6 Wlth Iransilion$ reports lo share with
nurseries and primary schools. This will provlde facilities in the Interest of Social welfare for re¢realion and
lelsure time occupation w51h Ihe objective of Improving Ihe conditions of life for the said inhabitants.
The dir8ct benefits which flow from this purpose Include..
Families able to access social and leisure facilities lo improve the health and wellbeing of all the famSly
These benefits can be demonstrated by.. Monlhly reports recorded on number of famllies who use the
sernice and have improved access lo recreation and leisure facilllies.
The beneficiaries afe famllies with pre-school children aged 0-3 and expeclanl parents, who live in the designated
area forsure Start in the 250kn most disadvantaged wards ofN.I.
All early years setting5 have been registered with social servlces and are inspected annually. Routine risk
assessments are Garried out on all activities lo ensure health and safely for participants. by a qualified team.
Policies and procedures are followed with due regard to ensure the health and safely of user groups.
The only private benefit flowing from this purpose is that the Board employ a staff team lo carry out all services and
provlsion5. This is incidental and necessary to ensure the org8nisalion provides benefit lo ils beneficiaries_ Policies
and procediires are in place to safeguard Ihe organisalion and staff In terms of proper governance and
accountability.

EAST BELFAST SURE START
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Achievements and performance
Demané for ServI￿S continues to be h&h. East Belfast Sure Start Currently has 3,890 registrations which has
almost doubled from 2021122.
Statistics for engagement in services are as follows:
Children
Mothers
Fathers
Families
Antenatal
52Yo
59%
24%
610
820h
INhllst we would like to incr6ase these figures, we recognise the environment in whlch we curr8nlly operate has
dramatically Changed since the Covid pandernic which ha8 affected what setvices parents require and how they
access them.
E8$t Belfast Sure St8rt delivered:
3.863 one to one's in the form of home vists and m8etings with parents and children in our centr89.
1,547 families sign posted for servlces withln children's and family services.
2,59Q resour¢es were delivered to familles lo support their parents'ng journey.
We delivered 193 targets ranging from servlces and programmes for Antenatal and Po8lnatal. children aged 1-2
years, developmental programmes for 2 year olds and children with addltional needs. This work is holistic and
Includes work wilh the whole family.
We have been challenged wlth 81afflng levels this year. We have had a higher level of staff turnover with staff
movlng into new careers. RecFullment of early years staff is difficult which appears to hav8 been the effect of th8
Covid pandemlc. Sickness levels also remain al a higher level than pre Covid. This means that we ￿ve not been
able lo take as many children Into our child development sessions due to staffing ratios.
The atmosphere that staff are worklng within is challenging with many more children presenting with additionol
needs. Staff training and well being is a company priorlty to ensure Ihat staff have up to date skills lo support them
in their work and also the 8bilily through the year lo gather Sn a more informal way to increase staff moral and
support thelr mental health In work.
We conlinue lo make the social and amotlonal development of our children a priority of our delivery and with Ihat we
have a strong emphasis on speech and eommunlcation in all programmes wilh both children and parents.
We a￿ grateful that our core fundirvJ from Departm8nt of Education admlnistered through SPPG for 2022123
nduded an uplift to meet the rising costs of goods and services.
Flnan¢lal roview
The results for the year are sel out on the Statement of Financial Aclivilies.
Resulls are good and incom8 remained healhly. Surplus for the year was £15,266 of which Reslrict8J Funds were
£4,906 and Unrestricled Funds were £10,360.
The reserves at the year end were £15,266. 11 is the view of the trustees, that given the nature of the charity and ils
activities and in particular ils relatively slable funding, that minimum reserves are required.
Principal lundlng sources
The maln source of grant funding for the charity has been and Is currently the Deparlrnent of Education
administered through SPPG. This is supplemented by a number of smaller grants.

EAST BELFAST SURE START
TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Th8 trustees have assessed the Major risks to which the charily is exposed. and are satisfied thal systems are In
place to mitlgate exposure to the major risks.
Major risk is a material reduction in funding. This has been secured for 2023124.
Plans for luture perlod8
Future plans
It has been a challenge lo think about future developments wllh the threat of cuts to the government budgets.
ilsl our budget has rèmained the same for 2023124 our costs are increasing due to Inflation. Our priority is to
provide an excellent se￿[ce for our families and we will work within our future budget to ensuré that. However, any
fundlng cuts will mean that less families and children will be abl8 to acces6 our much needed services.
Structuro, governance and management
The charity Is a company limited by guarantee. as defined by Companies Act 2006.
The InJsle&s, who ar8 81$0 the dlre¢tors for the purpose of company law. and who served during the year and up to
the date of Signature of Ihe financial 8talemenls were..
B Mcconnell
E We$lerhuis
Martin
T Hughes
E Daly
M H8ndron
A Kelly
L Mccullough
H McEvoy
B Mccormlck
B Wallace
{Resigned 12 September 2022)
(Resigned 11 October 2022)
None of the trustees has any beneficial interest in the company. All of the trustee$ are members of the company and
guarantee lo conlribule £1 in the ev8nt ol a winding up.
The directois of the company are also charity trustees for the purposes of Charity Law. Under the requirements of
the Memorandum and Articles of Association directors are elected al an AnnL￿r General Meetr'ng by the members
(in person. or through an aulhorised rep￿SentatIVe or by proxy).
All new directors r6ceive in-house inductlon and training appropriate to their roles.
East Belfast Sure Start has a Management Committee. made up of Trustees, The Committee meets regularly and
are responsible for the strategic dlrection and policy of the charity. The day to day responsibilty for the provision of
the seNices rests with the manager and the senior management team.
Audltor
In a¢cord¥Jce wllh the company's arts'cles. a resolution proposlng that Keamey & Co be reappoint8d as auditor of
the company will be put at a General Meeting.

EAST BELFAST SURE START
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Disclosure of Information to audltor
Each of ihe trustees has conf1m￿d that there is no Information of which tbey are aware whlch is relevant to the
audit, bul of which the auditor is unaw8r&. They have further conflrm8d that they have taken appropriatè steps to
idenbty such relevanl information and to establish that the auditor is aware of such Informatlon.
The trustees. report was approved by the Board of Trustees.
TRiple
McEIvo
Secrètary
20 Septefftbèr 2023

EAST BELFAST SURE START
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2023
The trustees. who are also the directors of East Belfast Sure Start for the purpose of company law, are responsib
for preparlng the Trustees, Report and the financial statement8 in accordance with applicable law and United
KingdomAccounling Standards {Unlted Klngdom Generany A¢tspted AGrounting Practlce).
Company Law requires the trustees to prepare financial statements for each financial year whlch 9ive a tru8 and fair
view of Ihe slate of affairs of the charity and of the incoming resources and application of resources, induding the
Ir￿Me and expenditure. of the charilable company lor that year.
In preparing Ihese financial stalernents, the trustees are required to..
select suitable accounts'ng policies and then apply them consistently,
obsenie the methods and principles in the Charities SORP,.
- make Judgements and e81imates thal are reasonable and prudenl.,
state whether applicablé UK Accounting Standards have been followéd, subject to any material departures
dlsclosed and explained in the financlal slalements., and
prepare the financial statements on the going concem basls unless11 is InapkYoprlat6 lo pr05ume that the charlty
will contlnue in operation.
The trustees are responsible for k8eping adequ8te accounting records Ihal disclose wllh reasonable 8ccuracy at
any lime the financial posill¢)n of the charlty and enable them lo ensure that the financial statemen Is ¢oniply With the
Companies A¢t 2006. They are also responsible for safeguarding the assets of the charily and hence for taking
reasonable steps for the prevenlion and detedion of fraud and other irregularities.

EAST BELFAST SURE START
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF EAST BELFAST SURE START
Opinlon
We have audited the financial statements of Easl Belfast Sure Start (the 'charity') tor the year ended 31 March 2023
which comprise the statement of financial activities. the balan￿ sheel, the statement of cash Ifows and notes to the
financial statements. including significant accounting policies. The financial rèporting framework that has been
applied in Ihelr preparation is applicable law and United Kingdom Accounting Standards, includlng Financial
Reporting Standard 102 The Financial Reporting standard applicabl& lil th8 UK and Ropublic of I￿18[1d (United
Kingdorn GenerallyAccepted AcGounting Practice).
In our opinion, the financial statements..
give a true and fair view of the stale of the charltable companls affairs as at 31 March 2023 and of its
incoming resources and 8pplicalion of resour￿5, includlng ils income and expendrture, for the year then
&ndèd:
have b88n properly prepared in accordance wllh United Kingdom Generally Accepted Accounting Practi￿,.
and
have been prepared In accordance with the requirements of the CompaniesA¢t 2006.
Basls lor oplnlon
We eonducted our audit in accordance with Inlernational Slandaids on Audiling (UK) (ISAS (UK)) and applicable
law. Our responsibilities under those standards are further described In Ihe Audiloffs rasponsibililies for Ilie &iidil ol
the financial stalements section of our report We are iiidependent of the charity in accordance with the ethl¢al
r6quiiements that are relevant lo our audit of the financial slalements in the UK, including the FRC'S Ethical
standard, and we have fulfilled our other elhical responsibilllles in accordance with these requSremenls. We belleve
that the audit evidence we have obl8ined is sufficient and appropriate to provlde a basis for our opinlon,
Concluslons relating to golng concern
In auditing the financial statements, we have concluded that the trustees, use ol the going concem basis of
accounting In the preparation of the financial slalements is approprlale.
Based on the work we have performed, we have not id&nlified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubl on the charity's ability lo continue as a going
concern for a period of al least Iwelve months from when the financial statements are aulhorlsed for issue.
Our responslbilitlgs and tha r8sponslbllltles of Ihe trustees with respect lo going concern 8re described In the
relevant sectlon$ of this report.
Othei Informatlon
The other information Gomprises the Informallon included in Ihe annual report other than the financial statements
and our audllor's report thereon. The trustees are responsible for Ihe other infomiation contained within the annual
report. Our opinion ¢)n the financial slalemenls does not cover the other information and, except to the extent
olhernise explicilly staled in our report. we do not express any form of as8urance condusion thereon. Our
responslbillty 15 to read the other infomiation and, in doing so. consider whelher the olher Information Is materlally
inconsistent with Ihe financial statements or our knowledge oblained in Ihe course of Ihe audit, or otherwise appears
lo be materially misstated. If we identify such material inconslslencies or apparenl material misslalemenls. we are
required lo determine whether this gives rise lo a material misslalemenl in the financial statements themselves. If,
based on the work we hav8 perfomied, we conclude that there is a material misslatemenl of this other information,
we are requlred to report that fact.
We have nothing to report In this regaré.
Opinions on other matters prescribed by tha Companles Act 2Q06
In our opinion, based on the work undertaken in the course of our audit.
the infoimation given in the trustees. report for the financial year for which the finallcral statements are
prepared. which includes the directors, report prepared for the purposes of company law, is consistent wilh the
fnancial stalemenls., and
the threctors, report included within the trustees, Teport has been prepared in accordan￿ with applicable legal
fequirernents.

EAST BELFAST SURE START
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TOTHE MEMBERS OF EAST BELFAST SURE START
Matters on which we are requlred to report by exceptlon
In the light of the knowledge and und8rslanding of Ihe charity and Its anvironment obtained in lh6 course of the
aLKlil, we have not id8nlrfied rnalerial misstat&ments in the directors, report Included within the Iruslees, report.
We have nothing to report in respect of the following mallers in relation ta which the Companies Act 2006 requires
us to report to you If, in our opinion=
adequate accounllng records have not been kepc or returns adequate for our audit hav8 not been received
from branche5 not visited by us., or
the financial statements ar8 not in agreement with thè accounting records and return$,- or
certain disclcsur85 of trustees, remuneration specified by18w are not made., or
we have not received all the information and explana￿on9 we requlre for our audlt, or
the trustees were not entitled to prepare the financial statements accordance with the small companles
regime and lake advantage of the small companies, exemptions in preparing the trustees, repart and from the
requirement to prepare a slrateglc report.
Rgsponslbllltles of trustees
As explained more fully In the statement of trustees, responsibililles, tha Iruslees, who are also the directors of the
charity for ttr£ purpose of company law, are responsible for th8 preparation of the financial stat8men15 and for being
satisfied that they give a true and fair view. and for such inlernal control as the Iruslees determine is necessary to
enable the preparation of financlal slalemenls that are free from material misslatemenl, whether due to fraud or
error, In preparing the financial statements. the trustees are r8sponsible for assessing the ch8rily's abillty to
continue as a golng concern, disclosing, as applicable, matters ￿lated to going concern and using Ihe going
concern basls of accountlng unless the trustees either intend to liquidate the charitable company or lo cèase
opgratsons, or have no r8alisllc allernalive bul lo do so.
Audltor's responsibilitles for the audlt ol the financlal statements
Our objectives are lo obtain reasonable a8suranc8 ebout whether the Ilnancial statements as a whole are free from
rnalerial missl8tem8nt, whether due to fraud or error. and to issue an auditor's report that includes our opinlon.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
wrth ISA8 (UK) will always detect a m8lerial misslalernent when it exists. Misslalements can arise from fraud or
error and are considered rnaterial if. Individually or in the aggregale, they could reasonably be expected lo influence
the economic decision5 of users taken on the basis of these flnancial statements.
The extent to which our procedures are capable of detecting Irregularttle$, includlng fraud, Is detailed below.
A furlh8r description of our responsibililles is avallable on the Financial Reporting Council's websil8 at: https'.11
Www.fvc.Qfg.u￿aUd1torsresponslbl1lIres. This descriplion forms part of our audllor's report,
This report is rnade 501ely to the company's members, as a body, in accordance with the Companies Act 2006. Our
auditwork has been undertaken so that we might slate to the company's members those rnallers we ar8 required to
state lo them in an auditor's report and for no olher purpose. To the fullest extent permitted by law, w8 do not accepi
or assume responsibility to anyone other than the company and the company's members as a body, for our audlt
work, for this report, or for the opinions we have formed.

EAST BELFAST SURE START
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF EAST BELFAST SURE START
May Glbbons
{Senior Statutory Audltorl
for and on behalf of Kearney & Co
20S
ember
Chartered Accountants
statutory Audltor
2nd Floor
Donegall House
98-102 Donegall Str891
B8lf881
BT12GW

EAST BELFAST SURE START
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
Unrestrlcted R•stsl¢led
funds
funds
2023
2023
Total
Unr8Strl¢t8d Rostrlcted
funds
funds
2022
2022
Total
2023
2022
Notes
8fro
Donations and
legacies
Charilakje aclivitles
420
420
1,087,490
1,087,490
1,020,792
1,020.792
Total Income
420
1,087,490
1,087,910
1,020,792
1,020.792
Charitable a¢Uvllies
1.090.165
1,090,165
1,012,532
1.012,S32
Net Incomellexpendltur8)
for tho yearl
Net rnovemant In funds
420
{2,67S)
(2,2551
8,260
8,280
Fund balances at 1 April
2022
9,940
7.581
17.521
9,940
(879)
9,261
Fund balances at 31
March 2023
10,360
4,906
15,266
9,940
7,581
17,521
The statement of financial activities Includes all g8ins and losses recognised In the year.
All Income and expenditure derive from continuing activities.
The statement of financlal acllvllles also complies with the requirements for an income and gxpendllure aG¢ounl
under the Companies Act 2006.
10-

EAST BELFAST SURE START
BALANCE SHEET
ASAT31 MARCH 2023
2023
2022
Notes
Current as$•ts
Debtors
Cash at bank and in hand
10
14,864
43,664
9,801
45,425
58,528
55,226
Credltors: amounts falllng dug wlthln
ono year
11
{43.2621
137,705)
Net current assets
15,268
17,521
Incom8 fund8
Reslricied funds
Unrestricted fvnds
4.906
10.360
7,581
9,940
15,268
17,521
The ffinanc181 stale
nts were approved by the Trustees on 20 September 2023
E Weslerhuis
Tru8te•
B Mccormiek
Tru8teo
Company reg18tratlon number N1040618
11

EAST BELFAST SURE START
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
2023
2022
Notes
Cash flows from operating actlvft￿s
Cash (absorb&d by)Ig6n8rated from
operations
14
(1,761)
6,873
Net cash usod In Investing actlvltles
N•t ¢ash u8od In flnanclng actlvitles
Net {d&craase)Ilncrease In cash and cash
equfval¢nts
(1,781)
6,873
Cash and cash equivalent¥ at beginning of year
45,425
38.552
Cash and cash oqulval•nts at end of year
43,664
45,425
12-

EAST BELFAST SURE START
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policles
Charlty infomiatlon
East Belfast Sure Start Is a privat6 company limited by guarantee incorporated in Northern Ireland. The
registered office is 55 Templemore Avenue, Belfast, Co. Antrim, B T5 4FP.
1.1 Ac¢ountlng conventlon
The financial statemanls have been prepared in accordance with the charity's [governing documenll. the
Companies Act 2006, FRS 102 'The Finanaal Reportlng Standard appllcable in the UK and Republic of
Ireland" (°FRS 102.) and the Charlties SORP "Accounts'ng and Reporting by Charities.. Statement ot
RÉcornmended Pracllce applicable to charilies preparing their accounls in accordanGe with the Financial
Reporting Standard applicable in th@ UK and Republic of Iréland (FRS 102)" (effective 1 January 2019). The
charity is a Publlc Benefit Entity as defined by FRS 102.
The flnaneial statements are prepared in steillng, which is the functional currency of the eharfly. Monetary
arnounls in these financial statements are rounded to th8 nearest £.
The financial statements have been pr•pared under the historical ¢08t conventlon, Imodified to Include the
revaluallon of fre8holé properties and to Include investment properties and certain financlal Instruments al fair
valuel. The principal accounting policies adopted are sel gut below.
1.2 Golng concern
At the lime of approving the financlal statements, the truste88 have a reasonable expectation that the charity
has adequat8 resources to continue in operational existence for the foreseeable futur8. Thus the Irustee5
continue lo adopt the going concern basis of accounting in preparing the financial statements
1.3 Charitable fund8
Unrestricted funds are available for use at the dlscretion of the Irustges In furtherance of Iheir charitable
objectives.
Reslricled funds ale sublecl to specific conditions by donors as to how they may be vsed. The purposes and
use5 of the reslrlcled funds are sel out in the notes lo the financlal stalernents.
Endowment funds are Subject to Specific conditions by donors that the capllal musl be malntained by the
charity.
1.4 Income
Income is recogni5ed when the charity is legally enlltled to it after any performance condllions hav8 been met,
Ihe amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on rècèipt. Other donallons are recognised once the charity has b8en notified
of the donation, unless performance conditions require deferral of the amount. Incom8 lax recoverable in
relation lo donalions received under Gift Aid or deecls of covenant 1$ recognised al the lime of the donation.
Legacies are recognised on receipt or othe￿iSe if the charity has been notified of an impendlng distribution,
thè amount is known, and receipt is expected. If the amount is not known, the legacy is treatèd as a
conlingenl asset.
Giants receivable income, where related lo performan￿ and specific deliverables, is accounted for as the
Charity earns the right to consideration by ils perfomanGe. Vvhere income is received in advance of
performance. its Tecogni1Son is deferred and included in creditors. Where enlillement occurs before income Is
received, the income is accrued.
13-

EAST BELFAST SURE START
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accountlng pollcie5
Icontlnued)
1.5 Expendlture
Expenditure is recognised onc8 there is a legal or constructive obligation lo transfer economic benefil to a
third party, it is probable that a transfer of economrc benefits will be required In settlement, 8nd the amount of
the obligation can be measured reliably.
Exp&nditure is classified by activity. The c05t$ of each activity a￿ m8de up of the total of dir￿1 costs and
shared costs, including support costs involved in undertaking each aclivily. Direct costs allrlbulable to a single
activity are allocated dlrectly lo that activity. Shar8d costs which contrlbute to more than one activity and
support costs which are not attributable to a slnye acllvity are appt)rtioned between those aclivilles on a basis
consistent with the use of regources. C8ntral staff ￿SIS are allocated on the basis of tim8 spent, and
depreclation charges are allocaled on the portion of the 8ss8t'5 use,
1.6 Tanglble flxed a88ets
Tangibl8 fixed assets are Inillally measured at cost and subsequently measured al cost or valuatlon, ngt of
depr8clalion and any Impalm8nt Ioss8$.
DeFYeckgtion is recognised so as lo write off the cost or valuallon of a$s81s less the1r resldual values over their
useful lives on the following bases.
Property Improvemènts
Fixtures and fittings
100h straight line
20¥0 slraight line
The gain or IDSS arislng on the disp08al of an asset is delemiined as the difference between the sale proceeds
snd the carrying value of the asset, and Is recognised in the statement of financlal 8clivilles.
1.7 Cash and cash equlvalent8
Cash and cash equlvalents include cash in hand. deposlts held al call with banks, other short-term liquld
investments with original maturities of three monlhs or less, and bank overdrafts. Bank overdrafts are shown
within borrowings In current Ilabililies.
1.8 Flnanclal instruments
The charlty has elected lo apply the provisions of Sectlon 11 'BasiG Financlal Instrum8nls' and SectSon 12
'Other Financlal Instruments Issues. of FRS 102 to all of its financial inslrumenls.
Financial instruments are recognised in the charity'y balance sheet when the charlty becomes party to the
contractual provisions of the instrument.
Financlal assets and liabilities ar8 offsel, wlth the net amounts presented in the financial statements, when
Ihere is a légally enforceable right lo sel off the re¢ognised amounts and there is an intention to settle on a nel
basis or to realise the asset and sellk the liabilily simullaneousty.
8aslc flnanclal assets
Basic financial assets, which inCl￿e deblors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried al amortised cost using the effective
Interest method unless the arrangement constitutes a financing transaction, where Ihe transaction is
measured al the present value of Ihe fulure re￿IPtS discounted al a market rate of interest. Financial asséts
classified as receivable within one year are not amortised.
14-

EAST BELFAST SURE START
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accountlng policles
(Contlnued
Baslc flnancial Ilabllltles
Basic finanGial1Sabililies, including creditors and bank loans are initially recognised at transaction price unless
the arrangement conslilules a financing Iransaction, where the debt instrument Is measurerj et the present
value of the future payments discounted at a market rale of interest. Flnancial Ilabililies classified as payable
within one year are not amortised.
Debt Instruments are subsequenlty Carrled al amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services thal have been acquired in the ordinary course of
operations from suppliers. Amounls payable are classified as Current liabilities if payment is du6 within one
year or less. If not, Ihey are presented as non-currenl liabilities. Trade Cfedilors are recognis&d initially al
transaction price and subsequently measured at amor11s￿l Cost using the effective interest method.
Derecognltlon of flnanelal Ilabllitlos
Financial liabllitles are derecognised when the Charity's Contractual obli981ions expire or are dlscharged or
cance118d.
1.9 Employee bengflts
The c08t of any unused holiday 8nlillemenl is recognI8ed in the perlod in whlch the employe8's services are
received.
Termination benafi'ls are recognised immediately as an expense when the charity is dernonslrably committed
to lermlnate the employment of an employee or lo provide termination benefits,
1.10 Retlrament benelits
Payments lo defined contribution rellrem8nt benefit $cheme8 are ¢h8rged as an expense as Ihey fall due.
¢rltl¢al accounting estlmates and judg•ments
In the application of the charlly's accounting policies, the trustees are required lo make judgemenls, estimates
d assumptions about the carrying amount of assets and liabilities that are not readily apparent from olher
Sources. The estimates and associated assumptions are based on historical 8xperience and other faclors that
are considered lo be r8levanl. Aclual results may differ from these eslirnate5.
The eslim8tes and underlying assumptlon$ are reviewed on an ongolng basis. Revisions lo accounting
estimates are recognised In the period in which the estimate is revised where the revision affects only that
peri¢)d, or In the period of the revlsion and future periods where the revlsion affects both Current and future
periods.
Donatlons and legacles
Unrestricted
funds
Total
2023
2022
Donations and gifts
420
15-

EAST BELFAST SURE START
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Charitable activitles
2023
2022
DOE SPPG
East Side Partnership
Ea8t Belfast Community Dev Agency
Connswaler Homes Grant
Bewast City Council
Solas DOE Fundlng
oth6r Income
1,046,840 1,007,182
1,459
1.864
9,560
4,346
500
2.500
1,997
18,618
9,018
4,600
1,087,490 1,020,792
Charltable activltles
2023
2022
Staff costs
Rent and rales
Insurance
Heat and light
Templemore Service Charge
Telephone and Inlernel
Postage and stallonery
Repairs and maintenance
Compuler running costs
Travel expenses
Health and safety
Subscriptions
Training
Bank charges
Ger*ral expenses
Other charitable expenditure
743,764
69.696
6,303
13,734
20,480
6.101
11,802
18,044
2,632
2,428
2.000
5,080
8,161
819
1,351
174,170
708,238
63,531
3,412
7.396
20,480
4,786
6,889
25.980
4,291
2.238
1,855
3.142
9.087
713
1,886
144,608
1.086,565 1,008,332
Share of governance costs (see note 6)
3.600
4.200
1,090.165 1.012,532
16-

EAST BELFAST SURE START
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Support costs
Support Govfrrnance
costs
costs
2023
2022
Audit fees
3,600
3,600
4,200
3,600
3.600
4.200
Analysed be￿een
Charitable actlvlties
3,800
3,600
4,200
Governance costs Includes payments to the auditors of £3,600 (2022- £4,200> for audit fees.
Tru¥tees
Non9 of the trustees (Of any persons connected wSlh them) received any remuneration or benefits from the
charity during the year.
Employees
rhe average monthly number of emplcyees durlng the year was".
2023
Numbor
2022
Number
41
42
Employment cos18
2023
2022
Wages and s8larie8
Social security costs
Other pension costs
666,356
22.829
54,579
643,391
18,744
46,103
743,764
708.238
There were no employees ￿Ose annual remuneration was more Ihan £80.000.
Taxallon
The charity is exempt from tax on income and gains lalling within secti¢)n 505 of the Taxes Act 1988 or section
252 of the Taxaiion of Chargeable Gains Act 1992 to the extent that these are applied lo its charitable objects.
17-

EAST BELFAST SURE START
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
10 Debtor8
2023
Amounts falling due wlthln one year:
2022
Other debtors
14,864
9,801
11 Credltors: amounts falling dua wlthln ono year
2023
2022
Accruals and deferred Income
43,282
37,705
12 Analy819 of nel a8s•tg betrween fund8
Unrestrlcted Restrkled
funds
funds
2023
2023
Total Unre$trl¢tod R88trlct•d
fund8
funds
2022
2022
Total
2Q23
2022
Fund balances 8t 31
March 2023 are
represented by.,
Currenl as8elsllliabiliti8s)
10,360
4,906
15.266
9,940
7,581
17,521
10,36D
4,906
15,266
9,940
7,581
17,521
13 Related party tran$actlon8
Them w8re no disclosable related paty transactions during the year (2022 - none)
14 Cash genorated from operation8
2023
2022
{Deficit)15urpus for the year
{2,255}
8.260
Movements In working capital..
(Increase) In debtors
Increase in creditors
15,063)
5,557
(9,448)
8,061
Cash (absorbed byllgen8rated from operatlons
(1.761)
6,873
15 Analysls of changes in net funds
The charlty had no debt during the year.
16 Share capltal
The Company is limited by guarantee and has no share capital.
18-