EAST BELFAST SURE START LEGALAND ADMINISTRATIVE INFORMATION TNstses B Mcconnell M Martin T Hughes L McCullou9h H McEvoy B McComil(* 8 Wallace Gillian Ruth Hafflilton Nagesh Siddegowda Rev Samuel Robinson J Reaney (Appoinled 1 December 2024) S¢cretsry T Riplay M¢Elvogue Charity number (England and Wales) NIC102304 Company number N1040618 R•gl$tered offlcè 55 TemF48more Avenue Belfast Co. Antrlm BTS 4FP Auditor Kearney & Co 2nd Floor Donegall House 98-102 Donegall Slreèl Belfast BT12GW
EAST BELFAST SURE START TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and finanGial statements for Ihe year ended 31 March 2025. Thg finar)aal statements have been preparad in accordance with Ihe accounting polici8s sel out in note 1 to the fine181 8lalemenls and comply with the charity's governing documents, a deed of Irusl, the Companies Act 2006 and 'AOntIng and Reporting by Charities.. Slalemenl of Recommended PraGli¢e applicable lo charilies preparing ther accounts in accordance with the Financial Reporting Standard 8ppIiGable in the UK and Rèpublic of Ireland IFRS 102) leffeclive 1 January 20191 Objèctlves and activit188 East Belfast Sure Start is a Govemmenl initiative targeting 0.3 yèar olds and Ihely families, regnISIng Iha importance ol supporting parents and carers, and the value of quallty experlences io very young children. The purp050 of East Balfasl Sure Start is lo work with parènts and chlldran to promote the physical, intellectual, social and emotional development of pre-school Children - particularly thos0 who are disadvantaged - lo ensure Ihey can ftourish at home and when they get to school. There has b8 no change in the ¢harily's objeGlives during Ihe year. Tha trustees have paid due regard to guklance issued by the Charity Comfflission in deGiding what ac[ilIeS the charlty should undertake. 55gnifkant activltla8: The cc(e services of East B8ffa81 Sure Start arg- Oulieaeh and home vlsiting 8eNicés, to make contact as early as pos8lble in the ¢hild'3 life and draw famlll8s into using ¢ther servlces. Family support, includliig befriending, sooial supporl and parenting Infom)alion, both group and home based. Good wallly play, learning and child care experlences for chlléren. both group and home based. Prinary and communlly health-care and advic8. Support for children with speclal nepds. bolh within thg Sure Start services offer8d and through 81gnposting lo more specialised serviGe5 where necessary.
EAST BELFAST SURE START TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT> (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢hievements and performance East Belfast Sure Start new regislralions for 24125 were 1,061 compafed lo 1,130 in 23124 and th858 have been made up of a higher number of self Fefeffals Ihan professional referrals. 11 should be nuled that Ihe child populalion figures aged 0-3 in East Bèlfast Sure Start have dropped by 616 chiléren according lo the lalesl stalislics. Engagement has fallen for all aspects of our service duTing 24125 and Ihe full effect of losing slaff posts lo facililale w4e increases in 23124 is still belng fell wilh a reduclSon of thild developmenl place5 on offer. We have reslructure¢J our staffing durlng this y8ar to 8nsure we are 8ble lo contlnue to offer aecessible services lor all families within the confines of our budget. We wei8 able lo deliver 8,47g one to one's in the form of home visils and M8eting5 with parenls and chlldren In our cenlres an inrJease of 109h on last year's conlacls. 1,751 families wére signposled lo seNlces that would benefit their family Ilfe, an incréase of 41 QA on lasl yaar. W8 were also able to distrlbule 5,625 resources Ihrougl)oul the year in the fomi of information. books, play equipmanl and poveriy relief. This 1$ only pos8ible through partnershlps with local organisalions. Progr8mmos for all ages from antenalal lo age 4 conllnue to b8 d81ivered In a holistic way and indudes work wllh the whole famlly unlt. Although Issues wflh re¢ruitment hav8 affected Ihe sèrvice w8 reached a level towards th8 end of this financial year when all posts were filled. We Continue lo see a ¢on8iStent increase in chlldfen with complex needs, neurodiversily arid delayed devélopment which effects speech, language and communlcAlion and emolional regulation. This work lakes considerablè skill ané timo and perhaps Is reflected In our èngagemenl numbers as mora intense work is needed wilh bolh familie% and children. W& have invested in staff Irainlng throughout the year lo 8nsure that staff feel equipped and 5UPPOrt8d lo deal with these growing needs in our children as well as conilnuing to look at the emollonal health and wellbeing ol the staff leam. ReRiiring a cost of living increase durln9 the year from Department of Edueallon 8nabled us lo be able lo k8ep our 8tsN team in pla and 3labllis& our service which has meant a suslalnsble servlco. Flnancial roview The results for the year are sel out on Ihe Slalemenl of Finanual Activi118s. Deficit for the year was £27,759 of which Reslricled Funds were £23,109 and Unreslricled were £4,650. Allhou9h the accounts show a deficil in the yèar thls has been covered by brought forward reserves from prior year. The reserve5 at the end of the year were £20,370.11 Is Ihe view of the Iruslees. that given the nature ol the charily aNd its aclivities and in particular ils relatively 51able funding, that minimum reservgs gre required. Principal fundlng sources The main source of grant funding for the charity has b9en and is currenlly the Department of Education adfflinisteFed IhroLJgh 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 2025 Disclosure of Informatlon to audltor Each of the Iruslees has confirmed that the is no informalion of which th8y are aware whl¢h is relevant to the audit, but of which the audllor Is unaware, They have further confirmed Ihal they have taken appropriate steps to identify such relevant information and to establish that the auditor Is aware of such information. The truslees, rep)rt was approved by the Board of Trustees. T Ripl8y M ogue Company Secretary 12 August 2025
EAST BELFAST SURE START INDEPENDENT AUDITOR'S REPORT TO THEMEMBERS OF EAST BELFAST SURE START Oplnlon We have audiled the financial slalemgnls of Easl Belfast Sure Starl Ilhe 'charlty') for the y8ar ended 31 March 2025 whth cornprisg the statement of financial aclivhles, the balance sheet, the stalement of cash flows and notes lo the nanclal statements, Including significant accountlng policie5. The financial reporting frarnework that has been applied in their preparalloll is appliGable law and United Kingdom Accounting Standards. inGludin9 Flnancial Reporting Standard 102 The Finanoal Reporting Standaird applkable in Ihe UK and Republic of Imland (Uniled Kingdom Generally Accepted Accounlirig Practic}. In wr oplnion. Ihe financial statements.. give a true and fair vlew of the slal& of th8 charitable company's affalrs as al 31 March 2025 and of ils Incoming resources and application of resourcès, including ils income and epèndilure, for the yèar then ended.. have been propèrly prepared in accoTdan¢e with United Kirgdom Generally Accepted AGGounling Practicé,. 8nd have been wepared in accordance with the requirements of the Companies Act 2008, 888ls for oplnlon We ccnducted our audit in acc¢rdanc8 with Inlernalional Standards on Auditing (UK} (ISAS IUK>I and applicable law. Our re5ponsibililies under those slandards are further described in the Auditorfs responsibilit18s lor Ihe audil ol the financial slalen78nfs SeGlion of our réport. We are independent of th8 Bhafity in accordan¢e with the elhlcal requiremenls Ihal are rel&vanl lo our audit of Ihe finanGial slaleinenls in the UK, including Ihe FRC's Ethical Standard, and we have fulfilled our other ethical responsibililies in accordance wilh Ihese requirements. We belleve Ihal th8 audlt evi¢Jance we have obtalned sufficient and appropriate to provide a basis for our opinion. Concluslons relatlng to golng concern In auditing the financial slalements, we have concluded Ihal the trustees, use of the going concem basis of accounting in the preparation of the financial slalemenls is appropriate. Based on the work we have performed, we have not identified any material uncertginties relaling to &vents or ¢onditlons Ihal, individually or collectively, may casl $ignific3nl doubl on Ihe charity's ability lo Continue as a golng ¢oncem for a perlod of at least twelve monlh5 from when the financial statements are authorl8ed lor issue. Our r88pon$ibilities and the respcnslbililies of thé tw$te88 with resped lo going concern are descflbed In the relevant sectlons of thls report. other informatlon The other information compTises the information included in Ihe annual pOrt other than the finarla1 slalemenls and our auditor's repott Ihereon. The Iruslees ar8 responsibl8 for the other informalion ¢ontaine(S within the annual report. Our opinion on th8 financial 8lalem8nls does nol cover the other iTrfomalion and, except lo th8 extenl olherwise explicitly slated in our report, W8 do nol express any form of assuranGe conclusion Ihereon. Our responsibilrty 15 lo read the other information and, in doing so, consider whelh?r the other information IB materially inconsi51ent with the financial slalements or our knowledge obtained in Ihe wurse ol the audit, or otherwise appears lo be m8terially rllisstaled. If we idenlify such material inconsistencies or apparenl malerial misstalemenls, we are required to deleimine whether this gives rise lo a malefial misslalement in the financial slalemenls1hem5elves. If, based on the work we have performed, we conclude that there is 8 malefial mi551alemenl of this other information. we are required to report that faGI. We have nothing to report in Ihis regard. Oplnlons on othèr matters prescribed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of our audit.. the informalion given in the Iruslee5' report for Ihe financial year for which the financial slalemenls are prepared. which includes the directors, report prepared for the purposes of company law. is consi51enl wSlh the financial slalgmenls-, and the direclors, report included within the Iruslees, ieport lias been prepared in accGrdants with applicable legal requirements.
EAST BELFAST SURE START INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF EAST BELFAST SURE START May Gibbons {S&nior Statutory Auditor) for and on b9half of Kearnoy & Co 12 August2025 Chartered Accountants Stalutory Audltor 2nd Floor Donegall Hous8 98-102 Donegall Street B8Sfasl BT12GW
EAST BELFAST SURE START BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Notes Currnnt assets Debtors Cash at bank and In hand 11 7.213 35.701 12,633 65,535 42,914 78,188 Cr8dltors: amounts falling du6 withln one year 12 (22,544) (30,039) Net current ass•t8 20,370 48,129 Net ass•is excludlng penslon Ilablllty 20.370 48.129 The funds of the charlty Restricted income funds Unre8lricted lunds 14 1,845 18.525 24.954 23,175 20,370 48.129 The financlal statements were approvgd by the trustees on 12 August 2025 H McEvoy Tr•asurer B Mccormick Chalrperson Company reglstratlon number N1040818 (Ncrthern Ireland)
EAST BELFAST SURE START NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Ac¢ountlng poli¢1gs Charlty Inlormatlon East Belfast Sure Start is a private Gompany Iwnited by guarantee Incorporated in Northern Ireland. The registered office is 55 Templemore Avenue. Belfast, Co. Anlrim. 8T5 4FP. 1.1 A¢countlng conventlon The financial statements have been prepared in accordance with the charSlls governin9 document, Ihe Cornpanies AGI 2006, FRS 102 "The Financral R&porting Slandard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities.. Statement ol Recommended Praclice applicable lo ¢harilies preparing their aGGounl%i In accordance with th6 Financial Reporting Standard 8ppllcat4e In the UK and Republic of Ireland (FRS 1021" The eharily is a Public Benefil Entity as defined by FRS 102. Th8 fin8n¢3al statemonts are prepared In sledlng, whlch 1$ the funclional currency of the charmy. Monetary amounts in Ih8s6 financial 61atem¢nls aré rounded lo th8 nearest £. The financial slalemenls have been prepared undèr Iha historical c08t convenlitsn, Imodified to Includ• the revaluation of freehold properties and lo indude investment proporties and certain financial Instrllen1s al falr valuel. The prlncipal accounting polirie8 8dopled are sel out below. 1.2 Golng concern Al the limè ol approving the fInanCal slatemenls. the Iruslees have a reason3ble expeclalion Ihal the charlly has adequate resources lo continue in operallonal éxlslence for Ihe loreseeable future. Thus the Irusleps continue lo adopl the going concern basis of accounllng In preparfng the finan¢ial stalemenls. 1.3 Charitabl? fund3 Unreslriclod funds are available for use al Ihe discrétion of the Injslegs in furtheranGe of Iheir charitable objedives. Rpslricled funds are subje¢l lo gpeeific condS1ions by donors or grantors as to how they may be used. The purposes and uses of the reslricled funds are sel out Sn the notes to the financial slalemenls. Endowrnent funds are subled lo specific conditions by donors that the capital musl be malntained by the harily. 1.4 Income InGome is recognis8d when Ihg charity is legally enlilled to il after any performance conditlons have been mel, the amounts can be measured reliably. and il is probable that income will be received, Cash donalions are recognised on receipt. Other donations are recogn18ed once the charity has been notified of the donation, unless pèrforrnan conditions require deferral of the aniounl. Income lax recoveiable in relan to donalion5 received under Gift Ald or deeds of covenant Is reeognlsed al the time of Ihe donalion. Legacies afe recognised on receipt 01 otheiSe if the charity has been notified of an impending distribution, Ihe amounl Is known. and receipt is expected. If IFie amount is not known, the leuacy is treated as a conlingenl asset. Grants recelvable income, where related lo perfoFmance and specific dèliverables, is accounted for as the Charity eams the right to consideration by ils performance. Vvhere income Is received in advance of performance. ils recognÈtion is defeffed and included in credilors. Wherè enlillemenl OCCUfS 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 2025 counting pollcle• Icontinued Bask flnancial Ilablll¢ies Basic financial liabilities, induding credilors and bank loai)s are inilially recognisèd at transaction price unless Ihe arrangement Gonslitules a financing tiansaction, where the debt instrument is measured at Ihe present value of the fulure payments discounted at a market rale of inleresl. Financial lisbililles cla8sifled as payable wilhln one year are not amortlsed. 08bl Inslfuments are subsequently carrl8d al amortisad cost, using Ihg effeclive interest rale melhod. Trade credllors are obligallons lo pay for goods or services that have been aUl[ed in the Drdinary course of oparatlons from 8uppliers. Amounts payable are classified as current li8bililie5 if paymenl Is due wilhin one yèar or185s. If nol, they 8re presented as non-currenl Ilabililies. Trade credilors are e0gniSed initially at tfansaclion prlce and subsequently measured at amortised cost uslng the effective interest method. Doro¢ognltlDn of financlal liablllll8S FinanGial liabililies aro derocognised when the Charity's contraclual obllgallons explre or are discharged or canceiled. 1.9 Employee bènoflts The wsl of any iinused holiday enlillemenl Is recognised in Ihe penod in whlch the employee's sarvlces are received. Termination benefits are recognised immedlalely as an expense when tha charlly is demonstrably committed to lemiinale the employment of an gmployee or lo provide lermination ben8fils. 1.10 Rètlmmont benfrflts Paymènts to daflned Gontribution r8llremenl benefit schemes are charged as an expense as Ih8y lall duè. Crltlcal aGGountlng 88tlmatei and judggmont8 In the applicatlon of the charity's accountSng poliThes, the trustee8 are required to make judgements, e8limales d assumptions about the carrylng amount ol a33els and1Sabllltles that are not readily apparent from other sources. The estimates and assoclaled assumptions 8r8 based on hi31orlcal experience and other factors Ihat are considered lo be relevant. Aelual resulls may differ from those eslimales. The eslimales and underlying assumptions are reviewed on an ongolng ba3is. Revisions to accounllng estimates are recognlsed in the period in whlch Ihe estimate is revlsed where the revision affecls only Ih8t period, or In Iha period of the revislon and fulure periods where the revislon aff8¢1s both current ar)d fulure periods. Income from donatlons and legacles Unrè•trlct•d Unrégtrlcted lunds lunds 2025 2024 Doiialions and gifts 2,398
EAST BELFAST SURE START NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR fHE YEAR ENDED 31 MARCH 2025 Charitable actlvltles 2025 2024 Slaff costs Rent and rat8S Insurancè Heat and light Templemore SeNlcè Chargé Tglerknone and Internet Postage and sla15onery R8pair8 and maintenance Compuler running costs Travel 8xpenses Haallh and 8afely Subscrlpllons Training Bank charges General expanses Other chafltable expenditure 868,188 87.378 8.131 15,825 21.762 6,045 5,453 32,742 8,762 3,781 2,000 6,790 13,049 782 408 185,037 782,753 63,885 7,288 19,879 20,480 8,077 5.755 14.949 6.071 3.557 2.000 4.908 6,992 821 2,048 153,484 1,225,913 1.100.747 Share of governance costs (see note 6) 4,800 3.6 1,230.713 1,104,347 Analyslj by fund Unrestricted funds Resiricted funds 5,050 9,583 1,225.663 1,094.764 1,230.713 1.104,347 Supporteosts Support Governance costs Cogts 202S 2024 Audil fees 4.800 4,800 3,600 4,8 4,8QO 3.600 Analysed beeen haFilalAe aclivi1188 4,8cIO 3.600 Governance costs includes payments lo the auditors of £4,80012024- £3,600) for audit fee5. 17
EAST BELFAST SURE START NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Credltors: amounts falling due wllhin one year 2025 2024 Accruals and deferred income 22,544 30,039 13 Rètir•mtnt b•noflt •ch•m•g 2025 2024 Defined ¢ontributlon 8chemo5 Charge to profit or105s in respecl of deflned ¢ontrlbullon schemes 80.183 58,548 The charity operates a delined conlribulion pension scheme for all qua1ifylng employeeg. The assets ol Ihe scheme are held 88parat8ly from those of the charity in an Independently admlnl$lered fund. 14 Restrfctod lund8 The reslrlcled funds of the Gharliy comprise the un8xpended balanGes of donations and granls held on trust subject to sp8cific condllions by donors as lo how they may be used. Incomlng resourceg Resources Al 31 March exponded 202S 2024 24,954 1,202,554 11,225.663) 1,845 Prevlous year: At 1 April 2023 Incoming resource• Rèsourcos At 31 March oxp•nded 2024 1,114,812 11,094,784) 24.954 15 Unr•strlct•d fund• The unr8sldcted funds ef the charily Comprise the unèxpended balances of donalions and 9rants which are not subject lo 8peclfic conditions by donors and grantors as lo how they may be used. These include deslgnaled funds which hav8 been sel aslde out of unr85tricled funds by Ihe trustees for specifi¢ purpos&s. At 1 Aprll 2024 Incomlng R•$ource$ At 31 Mar¢h r¢50ur¢o8 expgrtded 2025 General funds 23,175 400 15.050> 18.525 Previous year: At 1 April 2023 Incomlng resources Resources At 31 March expended 2024 General lunds 10.380 22.398 (9,5831 23.175 Ig
SPPG GORE FUNDING 202412025 24125 25 INCOME HSCB 1,170,279 EXPENDITURE PAYROLLCOSTS Salarles 836.484 836,484 GOOD& SERVICES Estateg Templernore and Carew Servlces Rent and Rates Includlngvenue Hlre Heat,Light, Water Malnland Repalrs Cleaning Phone Fax and Internet IT Malntalnanc8 Insurance 31.020 85,069 16,063 11,380 12,785 6.045 8.762 8.131 Staff Relaled Costs Travel Tralnlng 3,781 11,911 Prof¢ssloDal Fees Audlt Fee$ Bank Fees Subsciiptlons Health and Salety HR Consultancy Sage Software 4,800 782 1,664 2.000 4.329 5,126 Programme Dollvery Prlnting & Materials stationery& Postage Equlpmeni and resources and programme activltles 2,047 3.892 44.387 Partner Nanagement Service Level Agreements 89,821 Sub Total 333,795 Toi8lExpenditure 1.170.279 Nel Underspend in the Yeor