Charlty registratlon number NIC102304 Company reglstratlon number N1040618 (Northern Ireland) EAST BELFAST SURE START ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
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EAST BELFAST SURE START CONTENTS Page Trustee8' report statement of Iwst8es' responsibllities Independent audltof8 report Staternent of financlal actlvlti88 10 Balance sheet 11 Stalement of cash flows 12 Notes to th• financial ststements 13-20
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EAST BELFAST SURE START TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Publlc benefit The purposes of East Belfast Sure Start are lo promote the benefit of the inhabitants of East Belfast. 8nd in particular but not exclusively children under four years of age and Iheir lamilies, wilhoul distinction of sex, age, speclal needs, race, polilic81, religious or other opinions by associating together Ihe said inhabiianls, local authorities, public agencies, voluntary and other organisations in a common effort, to relieve povety, sickness and dlsablement. The direct benefits whlch flow from this purpose Include.. Children prepa d for school1uCaIion Parents aware and informed of entillemenl to sc¢ial benefit system, inclusion of children wilh special needs, accessiblè, low cost childcare. These benefits can be demonstrated by.. Verbal feedback from parenls whose ¢hikaren altend childcare prDgr8mmes Evaluation reports. quéstionnairés ar)d surveys completed by parents using a range of servic88, to preserve and protect health. Parents can be made aware and inform8d of general healthcare issues for them and their family and signposted to relevant specialisl support servl¢es such as child developmenl clinics, aut15m services and health 8nd social care services in the voluntary and community $e¢lors. These benefits can be demonstrated by.. The number of children referred lo speci81ist support services who will ffjceive early intervention and better health carg Improved health and social care provided for and by famllie8. The Sure Start dala base provides slalistlcgl returns of berleficiarles lo advance education, The dlrect benefits which flow from Ihls purpose include, Children are able to flourish at liome and when they get to school Parents partlcipaling in training and development programmes that enhance their skills. knowledg8 and parenting abilities. These benefits can be demonstrated by Following training courses and parenting programmes evaluallons carried out with parents Children receiving quality C8re and education al Sure Stsrt will leave with transltlons reports to share with nurseries and primary schools. This will provide facililies in the interest of social welfare for recreation and leisure lime oceupatlon wlth the objective of Improving the condition5 of life for the sald Inhabitants. The direct benefits whlch flow from this purpos8 in¢lud8- Families able to access social and leisure facilities lo Improve the health and wellbeing cf 811 the family These benefits can be demonstrated by.. Monthly reports recorded on number of familles who use the service and have improved access to recreation and leisure facilities. The befteficiaries are families with pre-s¢hool ¢hlldren aged 0-3 and gxpeclant parents, who live in the de3Ignated area for Sure Start in the 250/0 most disadvantaged waids of N.1. All early years settings have been registered with social services and are inspected annually. Routine risk assessments are carried out on all activities lo ensure health and safely for parlicipants, by a quallfied team. Policies and procedures are followed with due regard lo ensure the health and safely of user groups. The only private benefit flowlng from this purpose is Ihat Ihe Board employ a staff team to Garfy Qut all services and provisions. This is incidental and necessary lo ensure the organisation provides benefit to its beneficiaries. Policies and procedures are in place lo safeguard the organisalion and staff in terms of proper governance and 8ccountabilily.
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EAST BELFAST SURE START TRUSTEES, REPORT IINCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The Iwste8s have assessed the major risks to which the charity is exposed, and are sallsfied that systems are in place io mitigate exposure to the major risks. Major risk is a m8terial reduction in funding. This has been secured for 2024125. Plans for future perlods Future plan5 It has been a ¢hallenge to thlnk about future developments with the threat of culs lo the government budgets. Whilst our budget has remained the same for 2023124 our costs are Increasing due lo inllalion. Our priorlty Is to provide an excellent service for our families and we will work within our fulure budget to ensure that. However, any funding cuts will mean Ihat less families and children wlll be able to access our much needed services. structure, governance and management The charity is a Gompany Ilmited by guarantee, as defin¢d by CompaniesAGt 2006. The trustees, who are also the dlrectors for th6 purpose of ¢ompany law, and who served during the year and up to the date of signature of the financlel statements were,. B Mcconnell E Weslerhuis (Reslgned 12 November 2023) M Martin T Hughes E Daly L Mccullough H McEvoy B Mccormick B Wallace T Ripley McElvogue C Ftumphrey Gillban Ruth Hamilton Nagesh Sidde9owda Rev Samuel Robinson (Resigned 12 September 2023) {R8signed 9 May 20231 (Appoin1 9 May 20231 (Appointed 13 November 20231 (Appolnted 12 March 20241 (Appointed 13 November 2023) None of the trustees has any beneficial inleresl In the company. All of the Iruslees are members of the company and guarantee to conlrlbule £1 In the event of a winding up. The directors 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 at an Annual General Meeting by the memb81S lin person, or through an aulhorSsed reprasenlalive or by proxy}. All new directors receive in-house induction and training appropriate to thelr roles. East Belfast Sure Start has a Managemenl Commitlee, made up of Truslees, The Committee meets regularly and are responsible for the strategic diredion and policy of the charity. The day to day responsibility for the provislon ol the serViS rests with the manager and Ihe senior management team. Audltor In accordance with the comp8ny's artlcles, a resolulion proposlng that Kearn8y & Co be reappointed as audilor of the company will bo pul at a General Meeting.
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EAST BELFAST SURE START STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The Ifuslees, who are also the directors of East Belfast Sure Start for the purpose of company18w, are responsible for preparing the Trustees, Report and the financial slalements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice)- Company Law requires the trustees to prepare financial slalements for each financial year which give a true and fail view of the slate of affairs of the chariiy and ol the incoming resources and application of resources, Including the income and expendllure, of the charitable company for Ihat year. In preparing these financial statements, the trustees are required to.. select suitable accounting polieles and then apply them consistgntly., observe the methods and princlpl8s in the Charitles SORP,. make Judgement8 and e$timates Ihal are r8asonable and Prudent., and prepar8 the fin8nclal statements on th8 going conc8m basls unless It Is inappropriate to presumè thal the charity wlll contlnue in ¢)peration. The trustoes are Tesponsible for keeping adeqLiate accounlSng records Ihal disclose with reasonable accuracy at any lime the financial posltlon of the charity and enable thém to ensure that the financial statemen Is comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for laklng reasonable steps for the prevention and deledion of fraud and other irregularities.
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EAST BELFAST SURE START INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF EAST BELFAST SURE START Matters on whlch we are réqulred to report by exceptlon In th8 light of the knoedge and u nderslanding of the chaflty and its environmenl obtained in the course of the audil, we have not idendfied material mi551atements in the dlreciors, report included within the Iruslees. report. We have nothing to report in respect of the following matters in relation to which th8 Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kepL or returns adequate for our audit have not been received from blanches not visited by us., or the flnancial statements are not in agreement wrlh the accounting records and returns., or certain dlsclosuffts of trustees, remun8ratSon specified by law are not made,, or we have not received all the information and explanations we require for our audlt,, or the trustees were nol enlilled lo prepare the financial slalements in accordance wlth the small companies regime and take advanlage of the small companies, exemptions In preparing the Iruslees, report and from the requirement lo prepare a slfategic report. Responslbllltles of trustees As explained more fully in the slalement OF Irustees. responsibllilies, the Ifustees, who are also the directors of the charity for the purpose of company law. are responsible for the preparation of the financial statements and for being satisfied thal they give a true and fair vlew, and for such internal conlfol as the Iruslees determine is necessary lo enable the preparation of financial statements Ihal are freé fcom material misstatement, whether due lo fraud or error. In preparing the financlal statements, the trustees are responsible for assessing the charily's ability lo continue as a going concern, disclosing, 8s applicable, matters relaled lo going concern and using the goin9 neern basis of ac¢ounling unless the Iru51ee$ ellher intend to liquldate the ¢harilable company or to cease operations, or have no realistic allernalive but to do so. Audltorfs responslbllltles for the audlt of thè flnanclal statéments Our objeGtives are lo obtain reasonable assurance about whelher the fin8ncial statements as a whole are free from material misstatement, whether due lo fraud or error. and to issue an auditor's report Ihat Includes our opinion. Reasonable assvrance is a high level of assurance bul Is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a materia1 misstatement when il exists. Misstatements Can 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 Ihese financial statement$. The extent to which our procedures are capable of detecting Ifregularities, includlng fraué. is detailed below. A further description of our responsibilities is available on the Financial Reporting Council's website at= httP5'.11 www.frc.org.ukJauditorsresponsibililies. This description f()rms part of our auditor's report. This report is made solely lo the Gompany's members. as a body. in accor(8an¢e with the Companies Act 2006. Our audit work has been undertaken so that we might stale to th8 company's membefs those mallois we are required lo slate lo them in an audllor's report and for no other purpose. To the fullest exlenl permilled by I. we do not aceepl or assume responsibility to anyone other than the company and the company's members as a body, lor our audil work, for this report, or for the opinions we have formed.
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2024 Notes 12,833 65,535 !} at ba,-;K and in ,XGid J,EC?4 78.1e8 I'L,ditors: <ll?l.J year ',g due wlthln 12 I,l-.t ¢urrop.t a•,v!A.4 48,129 1S,26¢ Jller iissetrs *xcliidln£4 penslon Ilablllty 45,266 The funds of the charity Rpslficted income funds UDrestricttrid fLinds 14 4,YOD 48,129 15,268 The financial 8talements were approved by the trustees on 30 August 2024 H McEvoy Treasurer Nrici4ormick Cliairpe-: son Company registration number N1040618 (Northern Ireland)
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EAST BELFAST SURE START STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Ca8h flows from operatlng actlvltles Cash generated fromllabsorbed by) operations 18 21.871 (1,761) Net ca8h used In Investlng actlviti68 Net caah used In Ilnanclng actlvltl89 Net Inereasel(decreasel In ca8h and cash equlvalènts 21,871 (1.761) Cash and cash 8quivalents at beglnnlng of year 43,664 45,425 Cash and cash aqulvalents at end of year 65,535 43,664 12
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EAST BELFAST SURE START NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng policles (Continued 1.5 Expendituré Expenditure is recognised once there Is a legal or constwclive obligation to transfer economic benefit to third party, it is probable that a transfer of economic benefits wlll be required In selllement, and the amount of the céjligalion can be measured reliably. ExpendSture is classlfied by aclivlty. The costs of each aclivily are made up of the total of dir&t costs and shared costs. including support costs involved in undertaking 6ach activity. Direct costs allribulable to a single activlty ar8 allocaled directly to Ihal aclivity. Shared costs which contribute lo more than one aclivlly and support ¢osts which are not atlribulable to a single a¢tivSty are apportioned beeen those a¢livilies on a basis consistent with the use of resources. Central staff costs are allocated on the basls of lime spent, and depreclalion charges are allocated on the portion of the asset's Use. 1.6 Tanglble flxed assets Tangible fixed asS818 are Inllially measured at cost and subsequenlly rneasured at cosl or valuation. net of depreciation and any Impairment losses. Depreciation is recognised so as lo write olf Ihe cost or valuation of assets less their resldual values over their useful Ilves on the following bases.. Property Improvements Fixtures and flttings The gain or loss arising on the disposal of an asset Is determined as the dillerence belween the sale proceeds and the carying value of the asset, and is recognised in the slalemenl of financial aclivilies. 100kn straight line 209A straight line 1.7 Cash and Gash equlvalents Cash and cash equivalents include cash In hand. deposits held at call wilh banks, olhef short-term liquid investments wlth origin81 maturities of three months Or less, and bank overdfafts. Bank overdrafts are shown within borrowings In current liabililies. 1.8 Flnancial Instruments The charlly has elected lo apply the provisions ol Seciion 11 'Baslc Financial Instrumenls, and Sectlon 12 'Olher Financial Instruments Issues, of FRS 102 to all of ils financial inslrum&nls. Financial Instruments are rècognised in the charity's balance sh8et when the charity becomes party to the contractual provlsions of the inslrumenl. Financial assets and liabilities are offset. wlth the net amounts presented in the flnancial slalemenls, when there is a legally enforceable right to sel off the recognlsed amounts and there is an intention lo settle on a net basis or to realise the asset and settle the liability simultaneously. Baslc flnanclal assets 8asic financial asse15, which indude debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequèn15y carried al amortised cost using the effe¢live interest method unless the arrangemenl eonstilules a financlng transaction, where the transaction is measured at Ihe present value of the future receipts discounted al a mafket rate of interest. Flnancial assels classified as recelvable within offie year are not amortised. 14-
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EAST BELFAST SURE START NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Charltable actlvftl88 2024 2023 DOE SPPG East Side Partnership East Belfast Community Dev Agency Save the Children Belfast City Council BWEY Programme DE Other income 1,061,880 1,046.840 676 1,459 9,560 44.797 1,997 18,618 9,016 25.443 2.016 1,134,812 1,087,490 Analysis by fund Unrestricted funds Restricted funds 20.000 1,114.812 1,087,490 1,134,812 1,087.490 16-
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EAST BELFAST SURE START NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Net movemenf in funds 2024 2023 The net movament in funds is stsled after ¢hargingl(¢r&diling).' Fees payable for the audit of tha tharity's financial statements 3,600 3,600 Truste08 None of the trustees (or any persons connected with them) received any remuneration or bènefils from the tharity durlng the year. Employe•8 The average monthly number of emplcyee$ durln9 the year was: 2024 Number 2023 Number 37 41 Employrnent costs 2024 2023 Wages and salaries Social security costs Other pension costs 684,968 39,237 58,548 668,356 22.829 54,579 782,753 743.764 There were no employees whose annual rgmuneration was more than £60,000. Romunoratlon of key management per80nnel 10 Taxation The charlty is exempt from tax on Income and gains falling within section 505 of Ihe Taxes Act 1988 or secllon 252 of the Taxation of Chargeable Gains Act 1992 lo the extent that these are applied to ils ¢harilable objects. 11 Debtors 2024 2023 Amounts falllng due wlthln one year: Other debtors 12.633 14,864 18-
6L oz 0>6'6 spuni ieJaua9 gzoz ppi•dxè 2)e UE Sa)Itioa sèoJnos?J 6u!woJui Iijdv kjv JeaA sno!AaJd 1£gg'61 96£'Z 09g'oi gpunj ieJau8 zoz papuèdxa sownos8J 6u!wo?ui ezoz Iijdv L Iv -sasodJnd ?y!28ds Joi s8aisnJi aui Aq spunj paia!JisaJuii Jo Ino apise188 u8?q aAeu u?IUM spuni paieu6isap pni?u! asoqi 'pgsn aq Apw Aoyi oi sp gJoiuEJ6 sjouop Aq suoiilpuoj ?iJi?eds oi io8!qns 1OU •Je y?114M siueJ6 pup suoii8uop 1¢ $09Ue5Bq papuedxaun •yi gsijdwo? AiiJEuJ gui Jo spuni pai?14seJun gyl spunj pg1?iJis8Jun 9 906, IsgL'C80' L) 08tr' 180, L L8S'I p•p;iady.? so?Jno8oJ IV &J1103& 8uiwo?ui oz Ivdv & iv JpeA snoiAaJd S6'tr L9'>¥L' 906'tr PiJPll8ISx'¥i SÉiiJnos8J ygJ?W I £ IY Salj j}Q%)>J 6uiwo)ui Iydv iv 'pè$n èq Aew A?Ul MOY oi se sjovop Aq suoi1ipuj ?iJ!?aLls oi i?aiofiS Isrui LIC Plall S)LiEJD pu SLIOIIPUOP JO $OJUEIEq papuodA9un 8yi esiJdLUQa AiiJEUS aLtI Jo spur,J pai?14%4J 0141 SPUIII POlJ!J]P&&l4 '. il p•.iaisiuiwpe AIiu8pLiadapui ue ui Aiueug 84110 ?soui UJOJJ AieJpJpd?s Pl84 aJ ÉlLUtKI?*? Vl >J?I,DjL1Lua 6uil,'Iipiib Ila JOJ ?wau?s iioi£uad uoiinqijiuoj pavijap p 5gieJ8do Ai.. Ll} JO 4aUl&l4?S il0;..nqiJiiioi %JE)U!1gP +0 ijadsoj Ul SSOI li) I,J,-: $f41Uèi.' ?4 UO',-: aw0?1 paJJ-. J2aA aiio 1114il&M anp 6uiiipi s'.11 IlL.I:.'I'.
EAST BELFAST SURE START NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Analysis of net assets between funds Unrestricted funds 2024 R8strlcted funds 2024 Total 2024 At 31 March 2024: Current assetsl(liablllliesl Long term liabilitiès 48,129 {24,9541 48,129 24,954 23,175 24,954 48,129 Unrestrlcted fundg 2023 Restrlcted funds 2023 Total 2023 At 31 March 2023: Current assetsl(Ilabilitie81 10,360 4,906 15.266 10,360 4,906 15,2e6 17 Related party transactlon8 Thére were no dlsGlosable related pajty IransactSons during ihe year (2023 . none). 18 Ga8h generated from operatlons 2024 2023 Surplusl(deficill for the year 32,863 {2,2551 Movements In working capital.. Decreasellincreasel in debtors (Decrease)Ilncrease in creditors 2,231 (13,223) {5,063) 5,557 Cash generated fromllabsorbed by) oparatlons 21.871 (1,7611 19 Analysls of changes In netfunds The charlty had no material debl during Ihe year. 20 Share capital The Company is limited by guarantee and has no share capital. 20-
EAST BELFAST SURE START YEA.I ENDED 31st MARCH 2023 SPPG CORE FUNDING 2024 2024 INCOME H5CB 991,763 EXPENDITURE PAYROLL COST5 Salarles 736,716 736,716 GOOD & SERVICES Estates Templemore and Carew Services Rent and Rates Heat, LIBht, Water Maint and Repairs including cleaning Phone Fax and Internet IT Maintalnance Insurance 26,804 62,885 19,879 14,949 5,577 5,471 6,388 Staff Related Costs Travel Tralnlng 3,357 6,492 Professlonal Fees Audit Fees Bank Fees Subscriptions Health and Safety HR Consultancy Sage Software 3,100 621 147 2,000 2,992 4,261 Programme Dellvery Stationery, Prlnting, Postage Running Costs 5,255 22,758 Partner Management Servlce Level Agreements 62,111 Sub Total 255,047 Total Expenditure 991,763 Net Overlundeispend in the Year
SPPG 23124 Expansion Funding 2024 2024 INCOME SPPG 70,117 EXPENDITURE PAYROLL COSTS Salaries 26,626 Sub Total 26,626 GOOD & SERVICES Estates Phone Fax and Internet Insurance IT Malntainance 500 900 600 Staff Related Costs Trainlng 500 Professlonal Fees HR Consultancv Sage Software Audit Fees 500 500 500 Programme Dellvery Postage & Stationery Printing & Materials Recruitment and Advertislng Running Costs Travel Venue Hire Partner Management Service Level Agroement5 75 500 300 12,113 200 I,ooo 25,303 Sub Total 43,491 TOTAL 70,117