REGISTERED COMPANY NUMBER: N1040060 (Nurthern Ireland) REGISTERED CHARITY NUMBER: NIC102504 ort of the Trustees anil Fiiiancial Statements for the Year En(led 31 March 2023 for South Belfast Sure Start Acom Liinile(I b Guiiranlee Lynn Drake & Co Ltd Statutory Auditors 1st Floor 34 B-D Maiii Street Moira Co. Ariiiagh BT67 OLE
Soulh Belfast Sure Start Contents of the Financial Statements for the Year Ended 31 Marcl) 2023 Page Reference and Administrative Details Report of the Trustees Report of the Independent Auditors Statement of Financial Activities 14 Statement of Financial Position 15 Statement of Cash Flows 16 Notes to the Statement of Cash Flows 17 Notes to the Financial Statements Detailed Statement of Financi#l Activities 32 to 33
South Belfast Sure Start Reference and Administrative Details for the Year Ended 31 March 2023 TRUSTEES Eleanor Jordan Eelco Westerliu is Nataslia Brennan (resigiied 221912022) William Olpliert Ruth Pritcliard Nikki Jolinston Darreii Spence (resigned 221912022) J oaii Heiiderson Saiidra Webb Sioblian McDonnell Ainaiida Harper (resigned 261512022) J Scotl (appointed 221912022) G M¢Hiigli (appointed 241112023) A Grogyan (appoiiited 241112023) COMPANY SECRETARY Eelco Westerhuis REGISTERED OFFICE 9 Lower Crescent Bel fast Co. Aiilriin BT7 INR REGISTERED COMPANY NUMBER N1040060 (Northern Ireland) REGISTERED CHARITY NUMBER NICI 02504 AUDITORS Lynn Drake & Co Ltd Statiitory Auditors I st Floor 34 B-D Main Street Moira Co. Arinagh BT67 OLE CHIEF EXECUTIVE Ms Joy Poots
South Belfast Sure Start Re ort of the Trustees for the Year Ended 31 March 2023 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report witli tlie fiiiaiicial stateineiits of the charity for the year elided 31 Marcli 2023. The trustees have adopted the provisions of Accounting and Reporting by Cliarities.. Statement of Recomineiided Practice applicable to charities preparing their accounts in accordance witli tlie Fiiiancial Reporting Standard appl icable ii) the UK aiid Repiiblic of Ireland (FRS 102) (effective l January 2019).
South Belfast Sure Start ort of the Trustees for the Year En(led 31 March 2023 OBJECTIVES AND ACTIVITIES Principle activities The principle activities of the company are the provision of activities for the benefit of childreii aged 0-3 years and their famil ics living in thc South Belfast catcliinenl area. Services and programmes across the year As 2022-2023 progressed core services and prograinmes largely returned to pre Covid 'norinal' with a few exceptions. However, it was an extreinely challenging year for SBSS iii tliat we lost over 20 % of our staff teain to otlier (mostly better paying) posts, forced retirenieiits tlirougpli j Iliiess and otlier fam ily circuinstances. Soine of tliese posts were lield by very experienced aiid skil led people. Recruilinent was oiigoiiig tliroughout tlie year wilh ¢liallenges, particularly iii Early Years, iii finding suitable new recruits. Tlie last posts to be rilled li) these cycles were Early Years Assistants for wliicli we received iio applicatioiis wliatsoever. Fortunately, we had 5 x student placeinents who were just completing their QCF Level 2 who we were able to einploy on teinporary contracts with ihe condition that they started Level 3 iraining in Septeinber 2022. Training lip aiid meiitoriiig new staff (iiicludiiig inaiidatory train ing). so we can get back io previoLlS levels of expertise will lake several years. Iii additioii, to gaps iii staffiiig arisiiig froin recriiitiiient, we also had an uiiusiially l)iLih level of staff sickiiess over tlie year. Tliere were uiiavoidabl¢ disruptioiis to services or on occasioiis reduction in tlie nuinber of cliildren/sessioiis per week so tliat we could reinaiii iii ratio. Tl)e reinaiiiii)gi staff Iiave beeii outstandiiig iii iheir williiigness to cover gaps and abseiices, Inoviiig to otlier progyrainines/coiiiiiiuiiities ofteii at short notice, iiicreasii)g ilieir Iiours for teinporary periods etc. Witllout their gloodwill arid flexibility wl)ole services aiid progirainiiies would liave gvrouiid to a h2( It. SBSS added all of Ihe 20/0 uplift it received iii Autuinii 2022 to tlie wages, biit tlie reality is their reward lias beeii a pay cul in real terins. Aside froin staffing there were still soiiie issiies arisiii&? froin coming out of a global paiideinic on services and progyrainines. Soine fainilies remained reluctant to Iiave visitors in their home wliich coiilribuled to ai) increase in subslaijtive telephoiie support or increased iiiiinbers atleiidiiig groiips, Weekly Pareiit & Toddler groiips and Baby Café drop-in gyroiips becaine, in tlie Inain, well attended agaiii, aiid where niiinbers were deemed to be too higli to allow tor a productive experience for all, Iliey were divided iiito two sinaller sessioiis. A few targ)ets, sucl) as Library visits or Aiiteiiatal Aqua Yoga and Baby Switn had to be abaiidoiied or rediiccd as Citller a veiiue or service was iiot available 'post-Covid'. However, having control of a iiuinber of preinises in differeiit cominuiiities eiiabled us to get face to face services up and runiiing promptly. Tlie Board of Directors decided to coiitiiiue with our Early Years staffing capacity maiiily beiiig focussed on the 2-3-year age group. We were tlierefore in the positioii to offer alniost al I fain i lies wlio requested il, a place in eitlier a Developiiieiital Progyrainine for 2-3 Year Old's or a Cliild Developinent Prograinine iii Sepleinber 2022. By Ilie Autuinn we liad over 150 children aged 2-3 years iii tliese prograinines aloiig witli a furiliei. l O placed in a special iieeds prograinine in Solas aiid a fiirther 24 in oiie of oiir 3 'Loving Leariiiiig, prograinines (fuiided through the STEP prograinine). We coiitiiiued to sel targets for all these programines wliich retlect best practice such as home and Centre based 1.1 review visits, Wellcomm/bi-liiigual screeiiiiig> nioiitlily 'Stay to Play, or 'Coine and Play, sessions, the introductory 'Ready to Play, worksliops for pareiits whose cliild is entering a programme and transition forins and related activilies for children who are leaving a programine. Because of the move to focusiiig on 2-3 year olds within the developinental prograinmes, we realised that a gap in services for cliildren iii tlie 1-2 year old age range was einergiiig and tlie nuinbers in that age group participating in services had fallen. As we moved into 2023 new prograinmes were developed such as a 4 week 'Sensory Programme, to target this age range and enable children and families to biiild relationships before entry to developillental prograinmes.
South Belfast Sure Start ort of the Trustees for the Year Ended 31 March 2023 What became clear as services started to return to more normality was the increasing number of cliildren about whoin there are developillental concerns such as speech and laiiguage, sensory processing. ASD and attacliineiit issues. With capacity we were able to offer Sln¢iller groups (4 to 6 children) in soine afternoon prograinmes for these children. The Urbaii Villages 'A Place for Me, project's 'Play and Discover, group began to grow a waiting l 1st but fuiidiiig criteria meant it was only accessible to fainilies l iving in tlie Iniier coininuiiities. Iii respoiise some Play and Discover prograinmes were organised in Outer South during tlie year to lielp Ineet tliese demands but for capacity reasons it was not always possible to have the regular input of our SLT, who along with tlie Special Needs FSW (funded by Urban Villages) were key lo deliveriiig a quality service for these children and their parents. The SLT also rolled out the 'Building Blocks of Communication, training and resources for Fainily Support Workers so they could provide support where iiidividual needs liad been ideiitified. Tliese prograinines proinote developinent aiid support parent child interaction by provid ing iiiformation, strategies, and Slipport for parents wliile they are waiting for appointinents following referrals to Coininuijity Speech aiid Language or CDC or waiting for ASD referrals to be placed at 2yrs 9inths. Children presenling with tlie higliest needs were referred iiito Solas for specialist support however for soine pareiits il was too early iii thei r journey lo liave tliese discussioiis aiid these clii Idreii liave beeii placed witli in oiir owii Progirainines. Rcferrals liave also beeli placed for play tlierapy for children aiid adiilt coiiiiselliiig services witliiii ilie coininliiiily sector for parei)ts. Tlie nuinber of onward referrals to specialist services incliidiiig ASD assessiiieiit service, CDC, CSLT, Educatioiial Psychology coiilii)ued to iiicrease aiid ofteii due to ihe long waiting lists pareiits faced long waits for support. Witliiii Sure Start tliis has required a sigiiificaiit ainouiit of plaiiiiiiig aiid SLipporl to eiisiire tliese fainilies are receiving tlie Inost appropriate SLipport. It also Ineaiit tlie SLT had to prioritise Specialist work, Ineaiiiiig less support was available for Targeted aiid Uiiiversal services. An arisiiig area of iieed we had iiot aiiticipatedlset targets for, was the Iiiiinber of asylum-seekiiig famil ies, chi Idreii aiid preginaiit woineii liviiigy jii 'contingNeiicy accoiiiinodatioii, (forinerly holels) witliiii our catcliineiit area. Wlii le tliere are fairj i lies coiniiig aiid g)oiiig tliis built to ali average of So add itional clii Idreii registered with SBSS aiid families with high levels of need tliat SBSS supported, SBSS staff coiitribiited to tlie establ ishineiit of, aiid Ihen atteiided on a fortiiiglitly basis Fainily Help cl ii)ics for these fain i lies. Soine of tlie childreii were placed iii 2-3 year progiraiiiines aiid pareiits began to coine out of the ¢oiiliiigeiicy accoiiiinodatioii to atteiid activities in IoLal coininuii itie5. In regard to rainily Support the risiiigl cost of living, poor Ineiital healtli, aiid additioijal needs preseiited as tlie maiii reason for I:1 fainily support within tlie local coininuilities and for tlie Cliiiiese aiid Roina coininunities. While the fainily support teaiii Iiave bLiiIt stroiiLF relatioiiships witli tlieir local coiniiiuiiity groiips to explore various types of siipport and fiindiiig for fainilies this becoine Inore dirriciilt to access as tlie i)uinbers requiring support begaii to build into tlie wiiiter. l ainilies were regularly signposted to Food Baiiks and F(Iinily Siipport Hubs for food/voucl)ers, gas aiid electric top ups and school uniforixs. In tlie Early Years seltings staff Inade sure tl)ere was extra food for the children by providiiig a 'breakfast' wlieii they arrived as well as a substantial 'snack' before the children went home. Likewise, we upped tlie quantity of food available at parent and child groups, baby cafes etc. SBSS Ltd was successfiil in a bid to DE'S Fair Start for the Hope/Speranta project for the Roina coinmunity. Tlie Hope Project eiiabled us to provide early interveiition and siipporl services for Roma faiiiilies froin pregnaiicy to 6 years oldlend of P l. Tlie fiindiiig started in SepteiT]ber 2022, and allowed us to einploy a full-tiine Co-ordinator/FSW worker who is responsible for delivering both Sure Start eleineiits (0-3) aiid early educatioii (4-6) support for the Roma cominunity. Tliis brought a lot of stability as well as dcvelopinent to this work which was particularly iinportaiit given the Cost of Living crisis and the coiilinued outworking's of Brexit, witli more and more of these families Inoviiig into total destitution.
South Belfast Sure Start ort of the Trustees for Ilie Year Ended 31 March 2023 While the continuation of core DE fuiidiiig was by far tlie most important resource in delivering services and programines for families the 'added value, of other fuiiding has been vital in enabling us to respond to emerging iieeds, grow our services, iiinovate and pilot, provide more 'out of hours, services and retain some skilled aTid coinmitted staff. Quality improvement initiatives within the SBSS The fainily support and early years teams coiitiiiued lo work togetlier to produce evidence for localised plaiiiiing arid evaluation to ensure effective service delivery. Online prograinme evaluation torms were developed to iiiforin fulure service delivery withii) iiidividual areas aiid the wider SLire Start areas. Tlie fam ily Slipport team witliiii the Iiiiier aiid Outer areas contiiiued to provide SLipport across geogyrapliical areas depeiidiiiLF 011 ski I I set ai)d capacity aloiig witli jo iiil services for parents aiid clii Idren e.g., 'Coine Siiig with Me,, S iiigiiig7 tor Health and Parenling Plizzle. Weekly allocalioii Ineetiiigs also provided a soiirce of support along with biweekly ineetings between fainily support and early years teains. Witliin tli¢ Perinatal T¢ain it was decided to follow up the iiiitial telephone contact with an einail providiiig the relevant iiiforinatioii to ensure tliat anteiiatal pareiits are fully aware of service delivery aiid at what stage of tlieir pregyiiancy they sIIoLild expecl lo receive tliis. Eclrly Yeic rs teains coinpleted exit queslioiinaires witli pareiits of cliildren leaviiig tlie prograiiiines as part ot" tlie evaluation process to eiiable iiiiproveineiits to service delivery within clii Idreii's &proiip progFrainines. For cli i Idreii joiiiiiig prograinines eiitry qiieslioiiiiaires were coinpleted to lielp gatlier pareiit's hopes and aspiratioiis for thein aiid tl)eir cli ild by atteiidiiig the progjrainine wli icli cali tlien be coinpared witli tlie exit questionnaires at tlie end of tlie acadeimic year, Aloiigy witli 3 011)er Belfast Sure Stal'l progyrainines iii our BFI 'Cliildreii's Centre, g7foLlP we liad cl siiccessfLII reaccrcditatioii of oiir Baby Frieiidly st2( lus. Bri accreditalioi) lias been a veliicle tlial lias siipported tlie proinotioii of breasifeediii&F or respoiisive bottle feediiig witliiii SBSS. Significant activlties South Belfast Sure Start was established in 2001 witli 4 aiins: ( l ) To Improve Health (2) To Iinprove tlie Ability to Learii (3) To Iiiiprove Social and Einotional Well-Beiiig (4) To Strengtlieii Families and Communities The programine is core fui)ded by tlie Department of Education (througli the Health and Social Care Board) and Inaiiaged by a Board of Directors tliat is a partiier5hip of community, voluntary and statutory ageiicies that work logether to improve outcomes for young chi Idren and tlieir fainilies iii the catcliinent area. SBSS has worked with the SPPG at the Departinent of Healtli to develop the core Sure Start services witliin an Outcoines Frainework. Al l activities aiid services tliat are coininissioiied througli the core DE fuiiding are recorded on a Sure Start Prograiiiines inforination systein. In addition, SBSS as a Limited Company has obtained funding for programmes and activities that add value or are coinplem¢iitary to tlie core DE funded services aiid respond to needs that could not be met within the restrictions of the core annual budget. Tliese accounts provide a clear record of the funding received, expenditure and activities that derive from the core DE funding and other fundiiig sources.
South Belfast Sure Start ort of the Trustees for the Year Ended 31 March 2023 OBJECTIVES AND ACTIVITIES Public benefit To improve the healtli and wcll-b¢iiig of children aged 0-3 years living in disadvantaged coiiiinuiiities or circuinstances in Soutli Belfast througli the provisioii of healtli and social care services to cliildreii and tlieir pareiitslcarers as wel l as to pregnai)t woineii. The direct benefits whicli flow from tliis piirpose is iliai ihrough services and information to parents and pareiits to be, they will be siipported to prevenl ill liealth and developmeiital delay iii their cliildreii. ideiitify healtli and developinental issues at an early stage and access otlier services that their chi Idren Inay require. These benefits are deinonstratcd tlirougl) quarterly and annual activity reports and outcoines-based evaliiatioii. Tliis purpose does not lead to harm. The beiieficiaries of th is purpose are: Childreii aged 0-3 years aiid, their parents and carers and expectaiit parei)ts priinarily living in the Soutli Belfast Siire Start catcliineiit area. A private beiiefit to triistees inay arise if the knowledge tliey gaiii as a trustee in regards, to good governance aiid health proinotion is transferable to anotlier setting. These beiiefits are incidental aiid necessary to ensure tlie benefit is provided to the beneficiaries. To iinprove the social and einotional developinenl of cliildren aged 0-3 years living iii disadvaiitaged coininiiiiilies or Circuinstaiices in SoLltlI Be Ifast throiigli progvrainiiies and services tliat siipport pareiits, in caringy for tlieii. cliildrei1. Tlie direct beiiefits which flow froin tliis piirpose is iliat by providii)g faiiiily siipport services to pareiits, carer5 and pai'eiits lo be, Iliey will be supported to develoi) lieallliy atlacliiiieiits witli iheir iiifaiits, g)ood pareiilii)g skills, bctter tainily fuiictioii ing aiid iinproved ecoiioinic ai)d enviroiiiiieiital circuinstaiices. These benefits are deinonstrated throug71I quarterly aiid aniiual activity reports aiid outcoines-based evaluatioii. A risk Inay arise if tl)rougJli tlie provisioii of fainily support services, a child or parenilcarer is hariiied by a meinber of staff or a meinber of staff is liarined iii tlie course, of tlieir duties. Tl)ese risks are In iniin ised ihrougih the iinpleinentatioii of Ch ild Protectioii and Vuliierable Adulis pol icies, staff supervisioi) aiid Loile Working policy aiid are OLltweiglied by tlie overall beiiefils to cl)1 Idreii aiid fain il ies. Tliis piirpose does iiot lead to harin. Tl)e belief ici<iries of Iliis purpose are.. Clii Idreii aged 0-3 years, their parents and carers aiid expectant motliers and fathers primarily living in tlie South Belfast Sure Start catcliineiit area, A private beiiefit to trustees Inay arise if tlie kiiowledge ic lid experieiice tliey gain as a trustee, in regards to good goveriiaiice aiid t.aini ly support is traiisferable to aiiotl)er selting. Tliese beiiefits are incidental and iiecessary to ensure the benefit is provided to the beiieficiaries. To iinprove tlie ability to learn of children aged 0-3 years living iii disadvantaged cominiinities or circuiT]Staiices iii South Belfast through tlie provision of early years services. The direct benefits which flow froin this purpose is tliat through the provis1011 of early year's services childi'eii will be engaged iii stimii latiiig play and laiigliage eiiricliineiit prograinmes that suppoi'l tlieir leariiing and development. These beiiefits are deinoiistrated through qiiarterly aiid aniiual activity reports and outcoines-based evaluatioii. A risk may arise if tlirough tlie provision of these services a cliild is harined by accident or intent, however these risks are Ininimised througli child protection and health aiid safety procedures aiid adherence to DHSS&PS regulatioiis and are outweighed by the overall benefits to children. This purpose does not lead to harm. The beneficiaries of this purpose are:
South Belfast Sure Start ort of the Trustee5 for the Year Ended 31 March 2023 OBJECTIVES AND ACTIVITIES Children aged 0-3 years Their parents and carers primarily l iving in the SoLltlI Belfast Siire Start catchment area. A private benefit to trustees may arise if the knowledge and experience tliey gain as a trustee, in regards to good governaiice and early years is traiisferablc to aiioilier setting. These benefits are in¢id¢iital and necessary to ensure the beiiefit is provided to the beneficiaries FINANCIAL REVIEW REVIEW OF YEAR Tlie coinpaiiy had iiet outgoing resources for tlie year of £30,090 (2022.. net OLltgoiiig resources of £32,318), wliicli reflected tlie coinpletioii of a nuinber of projects duriiig tlie year. Uiireslricted fuiids iiicreased by £334, while restricted funds decreased by £30,424. The ¢liarity contiiiues to work to secure incoine from soiirces iii addition to its col'e DE fuiidiiig to provide iiew or coiiipleiiieiitary prograinmes, services and veniies tliat Ineet einergiiig local needs biit cannot be fiinded tliroiigyli the core bLidget. These additional sources of fuiidiiig are graiits received froin various bodies as d isclosed iii Iiote 3 iii tlie finaiicial stateinents. Reserves policy Best Practice aiid slalutory guidel iiies recoininend tliat cliarities liold a j iislifiable leve l of reserves iii order lo reinaiii ecoiioinical ly viable iii tlie eveiit of aiiy ui)foreseeii circiiinst?c rices. Tlie uiirestricted t'ui)ds of Soiiili Belfast Siire Siai't are tlierefore expeiidable at tlie discretioii of Ilie Board of Trustees. However, a sigyiii ficcllit eleineiil of tlle reserves will coiiliiiLie to be lield iii resei've for a 'worst case sceiiario, of starr redui)daiicies shoLild Ilie fuiid iiig froin g7overiiinent for SBSS Ltd end. FUTURE PLANS As tlie year drew lo ali eiid it becaine Inore ai)d Inore unclear as lo wlietlier Sure Start flind iiigy iii Nl would be Inaintaiiied or to Ihe saine level. Meaiiwlii le planiled wa&yes iiicrease lo take accoiiiit of Iniiiiinuiii wagye rises lias <1dded to Ihe proposed salary costs for the iiicoinii)g year clnd veiiLie costs/overlieads do i)ol seein to be reverliiigy to previoiis levels. It is tlierefore aliiiost iii)possible to iiiake aiiy plaiis olher thali lo try aiid Inaiiilaiii Ihe Iniicli needed services aiid prograinines we del iver as best as possible STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Tlie clicirity is coiitrolled by its governiiig docuineiit, a deed of trust, and constitiites a liinited coinpany, limiled by guaraiitee, as defined by tlie Coinpanies Act 2006. Recruitment and appointment of new trustees Duriiig tlie period under review the trustees met bi-monthly. Trustees are appoiiited by nominations Inade in writing by Partner Organisations. At the General Meeting noiniiiated d irectors are appoiiited by election. Noiie of tlie directors liave any beneficial interest in the company. All of tlie directors are meinbers of the coinpaiiy and guaraiitee to contribute £ l iii tlie event of a wiiiding up. The trustees delegate the day to say runniiig of South Belfast Sure Start to that of the Chief executive officer
South Belfast Sure Start Re ort of the Trustees for the Year Ended 31 March 2023 STRUCTURE, GOVERNANCE AND MANAGEMENT Structure) governance and management The Board of Directors employ the Project Co-ordinator to overview and manage tlie programine and report back to the coininittee on activities and developments. Tlie Project Co-ordinator leads and manages the Finance Director, Early Learning Co-ordinators (Job Sliare) aiid Faini ly Support Co-ordinator, with regular supervision to review activities and to ensur¢ they Inatcli with tli¢ etlios of tlie orgaiiisation and funder requireinents. The Finance Director, Early Learii ing Co-ordiiiators aiid Family Support Co-ordinator overview and inaiiage their departiiieiits aiid staff cinployed tliereiii, witl) a view of daily activities and services delivered. Related parties Tliere were iio related party transactions for the year ended 31 March 2023. Risk management ror eiisiiriiig tlijat tlie principles of good goveriiance are einbedded withiii all aspects of Soiith Belfast Sure Start's operatioiis with Inanagjeinent aiid staff be iiig keeiily aware of tlie Boards responsibil ity of ensuring that Ilie organisation protects itself from fiiiaijcial exposiire aiid reputatioiial dainage, A close working relationship is Inaintaiiied between the Board and management to ensure that operationally slaff are aware of the slaiidards required of tliein by tlie Board and the Board are always in a positioii to provide gpuidance and support to maiiagyeineiit iii tlie d iscliar&7e of tlieir duties, Tli is two way relatioiisliip is the key feature of Soutli Bel fast Sure Slarl g7overiiance arrangeineiits and is a key slreiigtli iii the coinpaiiy. A ¢onscieiitious approacli to eiisuriiiLF Iliat contractiial project reqiiireinents are acliieved lias been Inaiiitained at all tinies both in the accouiitiiig period being reported 011 and sii)ce South Belfast Sure Starts establisliineiit. Very iiglit fiiiaticial controls oli expeiid itlire and al I fiiiaiicial coiniii itineiits are Inaiiitaii)ed at all tiines and project staff liave been traiiied aiid have becoine experiei)ced in budgetary coiitrols. li) botli tliese 12reas ie l)roject del ivery aiid fiiiaiicial coiitrols iiiaii<igemeiit all staft. l)ave establ ished close workiiig relalioiisliips witli fuiid iiig? organisatioiis lo eiisure all Inaiidalory staiidards al'e coiisistenily ach ieved. Board represeiitalives also actively eiigaLie witl) fui)diii&y bodies. The Board, manageinent and staff are fully aware tliat tlie nature of tli¢ work iii wliich Soiith Belfast Sure Start is iiivolved can bring with it a higli level of scrutiny to eiisLire tliat all activities are fu Ily coinpliaiit with funding requireinents and,tlierefore, beyond reproacli.Tlie Board of Soiiili Bel fasi Siire Slart is, tlierefore, greaily reassured of the coinpany's coillpl lance witli tlie higliest of standards of goveriiance on tlie basis tliat all Inonitoriiig <iiid eviiluation of project del ivery deinoiistrales acliieveiiieiit of al I fuiiders objeLtives aiid Iliat fuiiders, audits and voiiching of fiiiaiicial expeiid iture aiid tlie statutory aiidit confirin coinpl iaiice witli both probity and regularity in the use of monies received. EVENTS SINCE THE END OF THE YEAR Inforination relating to ¢veiits siiice the end of the year is givei) iii tlie iiotes to the financial stateineiits. STATEMENT OF TRUSTEES, RESPONSIBILITIES Tlie triistees (who are also the directors of Soutli Belfast Sure Start for the purposes of company law) are respoiisible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and Uiiited Kiiigdoin Accounting Standards (United Kingdom Generally Accepted Accountiiig Practice) iiicluding Finaiicial Reporting Standard 102 'The Financial Reporting Staiidard applicable in the UK aiid Republic of Ireland
South Belfast Sure Start ort of the Trustees for the Year Ended 31 March 2023 STATEMENT OF TRUSTEES, RESPONSIBILITIES- continued Company law rcquircs Ihe Irusle¢8 1() prepare financial slalcmenls for each financial year which give a Irue and fair view of Ihc stale of affairs of the cliarilable company and of thc incoming rcsources and applicalion of rcsourccs, including ihe income and expendilure, of the charilable company for that period. In prcparing Ihose financial slalemenls, Ihe Iru%lecs are required lo selecl suilable accounting policies and ihen (Ipply Ihem consistently. observc the mcihods and principles in Ihe Charity SORP. rnake judgemcnts and eslimales (hal lire reasonable and prudent. prcpare the financial slalcmenLs on the going concern basis unless il is inapproprialc lo presume that Ihe charilablc company will continue in busines5. The truslecs arc rosponsible r()r keLping proper accounling records which di.sclo.sc wilh rea%i)n(Ible accuracy al any Ilmc ihc finiinLi(Il p()%ili()n ()[ IhL chcirilablc Lompany and lo cniiblc IhLm l() Ln%urL Ilial Ilie fin<illLi(Il %lalcmcn18 L()mply wilh IhL C()mpdlliL'S Aci 2(1()6. They arc also rc%ponsiblL l()r %<iligu(Irding the as%cls 1)r Ihe charil(Ihlc L()rnP<iny and lience for Idking rcasonablc %lcp% l()r Ihc prLvLnlii)n lind dLlcLlion of friiud and oihcr irrLgul<irilies. In %() far (1% ihL IrusleLS are dware: Ihcrc 1% n() rclevanl dudAI inform¢ilion ()[ whiLh thc Lhdrilable Lompany's audil()rs arL untiwar¢' and Ihe Iruslees hdvc lakcn all %lcp% i114lt IhLy ougyht lo hdve lakLn l() make Ihcmsclvc's aw(Irc ()[ any rclcvant audil Anf()rmalion and lo c%lablish Ihai ihc ¢iudil()rs dre aware of Ihat informalion. AUDITORS TIIL audilurs, Lynn DrakL' & C() Lid, will bc pr()POSLd lor re-dPP()inlmcnl al Ihc f()rihcoming Annudl Gcncral ML'Lling. This rL'p()rl hils beLn prcparcd in accordanLe wilh Ihe spLcial provisions ol Parl 15 of ihc Companies ALt 2(M)6 rLl<iling lo small companics. Approved by ordcr of (he board of Iru%lLes on 28 Scptcmber 2023 and signcd on its bchalf by: l- K¥a Joan Henderson - Truslcc
ort of the Inde endent Auditors to the Members of South Belfast Sure Start Opinion We have audited the financial stateinents of Soutli Belfast Sure Start (the 'cliaritable coinpany,) for the year ended 31 Marcli 2023 whicli comprise the Stateinenl of financial Activities, tlie Stateiment of Financial Position, the Statement of Cash Flows and notes to the financial statements, including a suinmary of significant accounting pol icies. Tl)e financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accoiiiiling Slaiidards (United Kiiigdom Generally Accepted Accollllting Practice), including Fiiiancial Reporting Standard 102 'The Fiiiancial Reporting Standard applicable in the UK and Republ ic of Irelaiid,. In our opinioii the finaiicial statetnents.. give a true and fair view of tlie state of the charitable coinpany's affairs as at 31 March 2023 and of its iiicoining resources and appl icatioii of resources, includiiig its incoine aiid expeiiditure, for the year then elided. liave been properly prepared in accordance with United Kiiigdoin Generally Accepied Accouiiting Practice, iiiclud ing Financial Reportiiig Standard 102 'Tlie Fiiiancial Reportiiig Standard appl icable in tlie UK and Republic of Ireland and have beeii prepared in accordaiice witli the requireineiils of the Coinpanies Act 2006. Basis for opinion We coiiduLled oiir aLidit in accordance with Internatioi)al Standards on Aiiditiiig (UK) (ISAS (UK)) and applicable law. Our respoiisibilities Liiider those slaiidards are furtlier described iii the Audilors, respoiisibilities for tlie aiidil of tlie financial stateineiils seclioii of our report. We are iiidependeiit of the charitable coinpaiiy in accordance witli the etli ical requireinenls ihat are relevaiit to our aiidit of the financial statemeiits iii tlie U K, incllidiiig tlie FRC'S Etliical Standard, aiid tlie provisioiis avai lable for sinal l eiitities, iii tlie circiiinstaiices set out iii Iiote 19 to tlie financial slateinents, aiid we liave fulfilled oiir otlier etliical respoiisibi lities iii accordaiice wilh tliese reqLI ireineiils. We bel ieve tliat ilie audit evideiice we liave obtaiiied is sufticieiil aiid appropriate lo provide a basis for our opii)ioii. Conclusions rclating to going concern Iii auditiiig Ilie fitiaiicial stateineiits, we have concliided tliat the trustees, use of the goii)g concerii basis of accouiiling in tlie preparatioii of tlie financial statements is appropriate. Based on tlie work we l)ave performed, we liave nol identified aiiy Inaterial uiicertaiiities relating to eveiits or coiiditioiis tlial, iiidividiial ly or col Sectively, Inay cast sigyiiitlL2c lil doubt oli tlie cliaritable COlllPclliy'S abi l ily to coiitiiiiie as a goiiig coiicerii for a period of at least twelve Inoiitlis froin wlieii tlie financial stateineiits are autliorised for issue. Our responsibilities aiid the responsibi l ities of the trustees with respect to going concern are described in the relevant sections of tli is report, 10
ort of the Inde endent Auditors to the Member5 of South Belfast Sure Start Other information Th¢ trustees are responsible for the other information. The other information coinprises the inforination included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. Our opinion on the financial statements does not cover the other information and, except to the extent oiherwise explicitly stated in our report, we do not express any forIn of assuraiice concliisioii thereoii, In connection with our audit of the fiiiancial statements, our responsibility is to read the other information and, in doing so, consider whetlier the other inforinatioii is materially inconsistenl witli Ihe fiiiancial staleinents or our knowledge obtaiiied iii tlie audil or otherwise appears to be illaterially Inisstated. If we idenlify sucli inaterial inconsistencies or appareiit Inaterial Inisstatemeiits, we are reqiiired to deterinine wlicther tliis gives rise to a inaterial Inisstateinenl iii Ihe finaiicial stateineiits tlieinselves. If, based oli tlie work we liave perforined, we coiiclude that there is a material iiiisstateinent of tliis otlier inforinatioii, we are required to report that fact. We have notli iiig to report in tliis regard. Opinions on other matters prescribed by the Companies Act 2006 In our opiiiioii, based on the work iiiidertakeii iii tlie course of the audit.. tlie iiiforination Lyiveii in the Report of the Trustees for tlie fiiiaiicial year for which tlie fii)aiicial stateiiieiits are prepared is coiisisteiit witli tlie fiiiaiicial statements. aiid tlie Report of tlie Trustees lias beeii prepared in accordai)ce willi applicable legal requireiiieiits. Matters on which we are required lo reporl by exception In the ligFht ot. tlie ki)owledgye aiid understaiidiiig of tlie cliaritable coinpaiiy and its environiiieiit obtaiiied in tlie course of tlie audil, we have iiot idenli fied Inaterial Inisslaleineiits iii tlie Report of Ihe 'l'ruslees. We have notliiiig to report in respect of the followingy matters where tlie Coinpanies Act 2006 requires lis lo report to you if, ii) our opiii ion,. adequate accountiiig records liave not beeii kept or retiiriis adequate for our aiidii liave not been received froill branches iiot visited by iis. or tlie fiiiaiicial stateineiits are not iii agyreeineiit witli tlic accoiiiitillg7 records and reluri)s' or certaiii d isclosiires of trLlStees' reinunercltion speci fied by law are iiot iiiade. or we liave iiol received all tlie iiit.orinatioii aiid explaiiatioiis we require for oiir aiid it. or the triistees were iiot eiititled to take advantage of tlie small coiiipanies exeinption froin tlie reqiiireineiit to prepare a Strategic Report or iii preparing the Report of the Trustees. Responsibilities of trustees As explclined inore fully in tl)e Stateinent of Trustees, Rcsponsibilities, the trustees (who are also the directors of tlie c111( ritable coiiipaiiy for tlie purposes of coiiipaiiy law) are responsible for tlie preparatioii of the finaiicial stateineiit5 and for being satisfied tliat they give a true and fair view, and for such iiiternal coiitrol as the trustees determiiie is iiecessary to enable tlie preparation of fiiiancial staleineiits that are free froin Inaterial misstateinent, whether due to fraud or error. In preparing tlie fiiiancial stateineiits, the trustee5 are responsible for assessiiig tlie cliaritable coinpany's abil ily to coiitiiiue as a going concern, disclosing, as appl icable, matters related to goiiig coiicern aiid usiiig tlie goiiig coiicerii basis of accouiitiiig uiiless ihe trustees eitlier inteiid to liquidate tlie cliai'itable COlT]paiiy or to cease opercltions, or have no realistic alternative but to do so.
ort of the Inde endent Auditors to the Members of South Belfast Sure Start Our responsibilities for the audit of the financi#l statements Our objectives are to obtain reasonable assurance aboul wliether tlie financial statements as a wl)ole are free from material misstateinent, whether due to fraud or error, and to issue a Report of the Indepeiideiil Aiiditors tliat includes our opiiiion. Reasoiiable assuraiice is a high level of assuraiice, but is not a guaraiitee that an audit coiiducted in accordance witli ISAS (UK) will always detect a Inaterial Inisstatement wlien it exisls. M isstateineiits Can arise from fraiid or error and are considered Inaterial if, iiidividiial ly or iii the aggregate, tliey could reasoi)ably be expected to iiifluence the econoiiiic decisions ot users takeii on the basis of these finaiicicll stateinents. Tlie extent to which our procedures are capable of detecting irregularities, including fraud is delailed below,. Irregulcirities, including fraud, are instances of non-compliance with laws and regiilations. We design procediires iii liiie witli our responsibilities, oiitliiied above, to detect material Inisslateineiits in respect of irr¢LFiI lai'ities, iiiclLid iiig fraud. Iii particular, we looked at where Inaiiageineiit Inade siibjective judgemeiits, for exainple iii respect of accounling estiinates tliat involved Inaking assuinptioiis and considering future eveiits tlial are iiihereiitly uncertain. We also coiisidered potential fiiiancial or oiher pressures, opportunity and Inotivations for fraud. As part of tliis discussioii, we ideiitified tlie iiiteriial controls established to Initigate risks related to fralid or iioii-¢oinpliance witli laws aiid regiilcltioiis aiid liow iiiai)ageinent iiionitor these processes. Appropriate procedures iiiiluded tlie review aiid lesliiig of Inaiiual joiiriials aiid key estiinates aiid j ud&Feineiits inade by Inanageineiit for risk of fraiid. Based on our understanding of tlie coinpaiiy aiid industry, we ideiitified tlie principal risks of Iioii-coinpliaiice with laws and regiilatioiis as tliose ihat liave a direct iinpact oli the deleriniiialioii of Inalerial ainounts and disclosures iii tlie fiiiancial statemeiits. We evaliiated Inanagement's iiiceiitives and opportun ities for fraiidiilent Inanipiilation of tlie finaiicial stateiiieiits aiid ideiitified Ihe greatest poleiitial for fraud. We coininiiiiicated the ideiitified laws and regulalions tliroughout the aiidit teain aiid reinained alert lo aiiy indications of iion-coinpliaiice tliroiighout the audit. Audit procedures perforined iiicluded, but were noi l imited to: Discussioiis witli Inaiiabieineiit iiicliidiiig considei'ation of known or suspected instances of noii-coinpl iaiice witli laws and regulatioii aiid fraiid. Reviewing tlie fiiiancial stateinent disclosures aiid testii)g to siipporting docuiiieiitalioii. Review of board Ineeting Ininutes of those charged with goveri)aiice' In addressing tlie risk of fraud through ITJanagein¢nt override of controls, testing tlie appropriateness of journal eiitries aiid other adj ustineiits. As part of an audit in accordance with ISAS (UK), we exercise professional judginenl and maintain professional scepticism througliout the audit. We also:_ Identify aiid assess tlie risks of material Inisstateinent of tlie finaiicial stateilleiits, whether due to fraLid or error, design and perforin aiidit procedures responsive to those risks, aiid obtain audil evideiice tliat is sufficienl aiid appropriate to provide a basis for our opiiiion. The risk of iiot detecting a Jnaterial Inisstateinciit resulliiig from fraud is higher tlian for one resulting froin error, as fraud may involve collusioii, forgery, inteiitional omissions, misrepresentations, or tlie override of iiiternal control. Obtain an understanding of iiiternal control relevaiit to the aud it iii order to design audil procedures tliat are appropriate in tlie circumstances, but not t.or the purpose of expressiiig an opinion on tlie effectiveness ot the charities iiiternal control. 12
ort of the Inde endent Auditors to the Members of South Belfast Sure Start Evaliiate tlie appropriateness of accounting policies used and the reasoiiableness of accounting estiinates and related disclosiires Inade by the trustees. Perform analytical procedures to identify any unusual or unexpected relationsliips thal may indicate risks of Inaterial Inisstateineiit due to fraud or error. Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and based on the audit evideiice obiaiiied, whether a material uncertaiiity exists related to events or conditions tliat may cast signiticaiit doubt on the charities abil ity to contiiiue as a goiiig coiicern. If we concliide ihat a material uiicerlaiiiiy exists, we are required to draw attention in our aiiditor's report to tlie related disclosures in the financial statements or, if such disclosLires are inadeqiiate, lo Inodify our opiiiioii. Oiir conclusioiis are based on the audit evideiice obtained LIP to tlie date of oiir audilor's report. However, future eveiils or conditions may caiise the charity to cease to continiie as a going coiicerii. Evaluate the overal I presentation, structure, and content of tlie finaiicial statements, includ ing Ilie disclosures aiid ivlieiher the fiiiaiicial stateineiits represeiit the iinderlying traiisactioiis and eveiits iii a Inanner ihat achieves fair preseiitation. We coininuiiicate witli tliose cliarged witli governcqiice rcgardiiig, ainoiig otlier Inatters, tlie plaiiiied scope aiid liiii ingy of tlie audit aiid sigii ificant aud it findiii&ys, iiiclud ii)g sigiiiticaiit deficiciicies iii iiileriial coiilrol Iliat we ideiilify duriiig our audit. A furtlier description of our responsibilities for the audit of tlie fiiiaiicial statements is located on the Fiiiaiicial Reportiiig Counc il's website at www.frc.org.uklaLiditorsrespoiisibilities. This descripiioii forins part of oiir Report of Ilie Iiidepeiidei)t Aiidilors. Use of our report I"liis report is Inade solely to tlie cliaritable coinpany's Inenibers, as a body, in accordaiice witli Chapter 3 of Part 16 of the Coinpanies Act 2006. Our audit work lia5 beeii iiiiderlaken so tliat we Iniglil stale to the charitable coinpany's Ineinbers tliose Inatters we are required to state to Iliein in an aiidilors, repoi'l and for i)0 otlier pil pose, To tlie fLillest exteiit perinitted by law, we do not accept or assuiiie responsibility to aiiyoiie otlier tli I tlie charitable coiiipaiiy and tlie charitable compaiiy's Ineinbers as a body, for oiir audit work, for tliis rep or for tlie opinions we liave torined. Billy Drake Iiior Statutory Auditor) for and oii bella f of Lyiin Drake & Co Ltd Statiitory Auditors 1st Floor 34 B-D Main Street Moira Co. Arinagh BT67 OLE 28 Septeinber 2023 13
South Belfast Sure Start Statement of Financial Activities Incor oratin an Income and Ex for the Year Ended 31 March 2023 enditure Account 31.3.23 Total funds 31.3.22 Total funds Unreslricted Restricted funds funds Notes INCOME AND ENDOWMENTS FROM Donalioiis aiid legacies 100 100 100 Charitable activities Grant Income 1,208,146 1,208,146 1,168,899 Ollier tradingF activities 5,599 2,000 7,599 8,801 Total 5,699 1,210,146 1,215,845 1,177,800 EXPENDITURE ON Charitable aclivitics Direct Cliaritable Expend iture Goveriiaiice 5,365 1,233,146 7,424 1,238,511 7,424 1,202,775 7,343 Tolal 5,365 1,240,570 1,245,935 1,210,118 NET INCOMEI(EXPENDITURE) 334 (30,424) (30,090) (32,318) RECONCILIATION OF FUNDS Total fiiiids broiigylit forward 127,221 1,031,709 1,158,930 1,191,248 TOTAL FUNDS CARRIED FORWARD 127,555 1,001,285 1,128,840 1,158,930 The notes form part of these financial statements 14
South Belfast Sure Start Statement of Tr'inancial Position 31 March 2023 31.3.23 31.3,22 Notes FIXED ASSETS Tangible <issels li 992,879 1,018,573 CURRENT ASSETS Dcbiors Cash at bank 12 56,458 88,565 54,959 93,482 145,023 148,441 CREDITORS Amounts falling due wiihin one ycar 13 (9,1)62) (8,084) NET CURRENT ASSETS 135,961 140,357 TOTAL ASSETS LESS CURRENT LIABILITIES 1,128,840 1,158,93() NET ASSETS 1,128,840 1,158,93() FUNDS Unrc,%lrALIL'd funds RcslriLlcd funds 15 127,555 I,l)(11,285 127,221 1,(131,709 TOTAL FUNDS 1,128,840 1,158,93() Thcsc financial slalemcnls have becn prcparcd in accordancc wilh the pr()vi.si()ns applic(Iblc lo charilablL companics subjccl l() the small cornpanic5 rcgime. The financial sl<ilcmLnls wcrc appr()vL'd by Ihe B()(Ird of Truslccs and aulhoriscd for Issue on 28 Sepicmbcr 2023 and wcre.sigyned ()n ils hLh(Ilf by: Joan Henderson Trustee Siobhan McDonnell - Truslcc The notes form part of these financial slatements 15
South Belfast Sure Start Statement of Cash Flows for the Year Ended 31 March 2023 31.3.23 31.3.22 Notes Cash flows from operating activities Cash generated from operations (4,917) (13,185) Net cash used in operating activities (4,917) (13,185) Change in cash and cash equivalents in the reporting period Cash aiid cash equivalents #t the beginning of the reporting period (4,917) (13,185) 93,482 106,667 Cash and cash equivalents at the end of the reporting period 88,565 93,482 The notes form part of these financial stateinents
South Belfast Sure Start Notes to the Statement of Cash Flows for the Year Ended 31 Mareh 2023 RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.3.23 31.3.22 Net expenditure for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depr¢cialioii cliarges (Increase)/decrease in debtors Ii)creasel(decrease) in creditors (30,090) (32,318) 25,694 (1,499) 978 25,694 1,498 (8,059) Net cash used in operation5 (4,917) (13,185) ANALYSIS OF CHANGES IN NET FUNDS At 114122 Casli flow At 3113123 Nel Cydsh Casli at bank 93,482 (4,917) 88,565 93,482 (4,917) 88,565 Total 93,482 (4,917) 88,565 The notes forin part of these financial statements 17
South Belfast Sure Start Notes to the Financial Statements for the Year Ended 31 March 2023 ACCOUNTING POLICIES Summary of significant accounting policies (a) General information and basis of preparation South Belfast Sure Start is constitiited as a coinpany limited by giiclrantee incorporated in Northerii Ireland (N1040060). In the event of tlie charity being would up, tlie liability iii respect of tlie guarantee is liinited to £ I per Ineinber of tlie charity. The charity constitutes a public benefit eiitity as defined by FRS 102. The fiiiancial statemeiits have been prepared in accordaiice with Accounting aiid Reportiiig by Cliarities.. Stateinent of Recoinineiided Practice appl icable to cliarilies prepciriiig their accouiits in accordaiice witli the Fiiiancial Reporliiig Standard applicable iii ihe UK aiid Republic of Irelaiid issiied iii 2019 tIIc Fiiiaiicial Reportiiig Standard applicable in the United Kingdoill and Republic of Ireland (FRS 102), tlie Cliarities Act (Nortliern Ireland) 2013, the Compaiiies Act 2006 and UK Geiierally Accepted Praclice, Tlie fiiiailc ial staleinenls (ire pi'epared on a gFOiligF coiicerii bc2SiS uiider tlie hislorical cost coiivention, Inodified to iiicliide certaii) ileiiis ai fair value. Tlie fiiiailcial staleiiiei)ts are preseiited in sterliiig wli icli is tlie tuiictioiial cui'reiicy of tlie cliarity.. The sigyiiificaiit accounting policies applied iii tlie preparatioii of these fii)ai)cial statements are sel out below. Tliese policies l)ave beeii coiisistently applied to al l years presented unless otlierwise stated. (b) Funds Uiirestricted fuiids are available for use at tlie discrelion of tlie trLlStees iii fiirtheraiice of tlle geiieral objectives of tlie charity and whicli have iioi beeii desigiiiated for otlier purposes. Designated funds coinprise iiiireslricted funds tllat liave been set aside by the triistees for particular purposes. Tlle aiin ai)d use of eacli designated fuiid is set oiit in the notes lo tlie financial stateinents. Restricted funds are funds which are to be used in accordance with specific restrictioiis iinposed by doiiors or whicli liave been raised by the cliarily for particular piirposes. Tlie cost of raising aiid adininistering sucli funds are charged against the specific fuiid. The aiin and iise of eacli restricted fuiid is set out iii the iiotes to tlie financial stateinents. Fiirtlier explaiiatioii of the nature and purpose of each fund is included in the iiotes to the financial stateiiients. {c) Income recognition All incoining resources are included in the Stateiiieiit of Finaiicial Activities (SOFA) wheii tlie cliarity is legally entitled to tlie income after any perforinaiice coiiditioiis have beeli Inet, tlie amouiit can be Ineasured reliably aiid it is probable that the incoine wil I be received. continued...
South Belfast Sure Start Notes to the Financial Statements - continued for the Year Ende(131 Mareh 2023 ACCOUNTING POLICIES - continued Summary of significant accounting policies For donations to be recognised the charity will have been notified of the amounts and the settleinent datc in writing. If there are coiiditions attacli¢d to Ili¢ doiiatioii and this requires a level of performance before entitlement can be obtaiiied then income is deferred until those conditions are fully Inet or the fulfilineiit of those conditions is within the conlrol of the charity and it is probable that they will be fiilfilled.volLintary incoine is received by way of grants, donations and gifts and is iiicluded in full in tl)e Stateineiit of Financial Activities (SOFA) when receivable. Income received froin collectioiis is recogiiised wlieii received. Donated facilities aiid doiiated professional services are recogiiised iii incoine at their fair value wlieii their economic benefit is probable, it can be measured reliably and tlie chariiy lias control over the itein. Fair valiie is determined on the basis of the valiie of the gift to the charity. for exainple the ainoiint tlie cliarity would be williiig to pay iii tlie open market for siicli facililies aiid services. A correspoiiding ainouiit is recogn ised in expeiid ilure. No ainount is included in tlie finaiicial stateinents for voluiiteer tiiiie in l ine witli tlie SORP (fRS 102). Furlher detai l is given iii the Trustees, Aniiual Report. For le&yac ies, enlilleineiit is ihe earl ier of tlie charity beiiig iiotified of ali iinpeiidingy distribulioii or tlie legacy beiii&v received. At tliis poiiit incoine is recoLFiiised. On oLcasioii legac ies will be iiotified to tlie cl)arily however il is iiot possible to Ineaslire Ilie ainouiit expected lo be distributed, Oli tliese occasions, tlie legyacy is treated as a coiitiilgieiit asset aiid disclosed. Incoine froin tradiiig activities iiicludes incoiiie earned froin fundraisiilg events aiid Iradiiig activities to raise funds for tlie cliarity. Income is received iii excliaiige for supplying goods and services in order to raise fuiids aiid is recogilised wlien entiileineiit lias occurred. The cl)arity receives governineiit gyrants which are detailed within tlie notes to tliese finaiicial stateii)eiits. Iiicoiiie froin g)overnineiil and other g?I'ants are recogiiised at fair Viilue when the cliarity has eiititleineiit after any perforinance conditioiis have beeii Inet, it is probable tliat ihe incoine will be received and the ainount can be measured reliably, If entitleinent is nol met tlien tljese ainounls are deferred. (D) Expenditure recognition All expenditure is accounted for on ali accruals basis, inclusive of V AT whicli caiinot be recovered aiid lias been classified under headings that aggregate al I costs related to the category. Expeiiditure is recogiiised where there is a legal or constructive obligation to Inake payillents to tliird parties, it is probable tliat tlie seltleineiit will be required aiid tlie amoiint of the obligation cali be Ineasured reliably. It is categorised under the followiiig Iieadings.. Costs of raising funds includes the costs associated with attracting voluntary incomes. Expenditure on charitable activities includes those costs iiicurred by the charity in tlie delivery of its activities aiid scrvices for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of ali indirect nature necessary to support tliein. aiid Other expenditure represents those items not falliiig into the categories above. Irrecoverable VAT is charged as an expeiise against the activity for which expenditure arose. 19 continued...
South Belfast Sure Start Notes to the Financial Statements - continued for the Year Ended 31 March 2023 ACCOUNTING POLICIES - continued Summary of significant accounting policies Grants payable to third parties are witliin the cliaritable objectives. Where uncoiiditional grants are offered, this is accriied as sooii as tl)e recipienl is notified of tlie grant, as this gives rise to a reasoiiable expectatioii that the recipiei)t wil I I'eceive tlie granls. Where grants are cond itioiial relatiiig to perforimance tlieii tl)e grant is oiily accrued wlieii any uiifulfilled coiiditioiis are outside of the coiitrol of tlie charily. (e) Support costs allocation Support costs are those tliat assisl tlie work of the cliarity but do not directly represeiil charitable aclivities and iiiclude office costs, goveriiaiice costs, admiiiistrative payroll costs. 'fiiey are incurred directly in siipport of expeiidiliire on tlie objects of tlie cliarily aiid ii)clude project iiiaiiagyeiiieiit carried oiit at Headquarters. Wliere siipport costs caiinot be directly attribllted to parliciilar lieadings tliey liave beeii allocated to cost of raising fiiiids and expenditure oli charitable aclivilies on a basis consistent with use of the resources. Preinises overlleads have beeli allocated on ali iiisert detai I basis aiid ollier overheads have been al located on a basis coiis istent witli the use of resources. Fuiid-ric ising costs are tliose incurred in seeking volLintary coiitributions aiid do not iiiclude ihe costs of disseiiiiiiatiiigy iiifoi'iiiatioii iii support of tlic Lliai'itable activities. (Q Tangible fixed assets Taiig7ible fixed assels are stated at cosi less accLlliiU lated depreciatioii aiid accuiiililated iiiipairineiit losses. Cosl includes costs directly attributable to makingy tlie asset capable of operalingy as intended. Deprecialioii is provided on all taiigible fixed assets, at rates calculated to write off ihe cost, less estiinated residual valiie, of eacli asset on a systeinalic basis over its expected useful l ife as follows: Preinises 2 % Straiglit Liiie Coinputer Equ ipineiit 25Q/o Straight Liiie (g) Financial Instrumenls A fii)aiicial asset or a financial liability is recognised only wlien tlie cliarity becomes a party to the coiitractiial provision of the inslruinent. Basic fiiiaiicial iiistruinents are initially recogiiised at the ainoiints receivable or payable iiicluding any related transaction costs. Current assets and current liabilities are siibsequeiitly ineasured at the casli or other consideration expected to be paid or relived and not discounted. Debt instruineiils are subsequently measured at ainortised cost. Where investments in shares are piiblicly traded or their fair valiie can otherwis¢ be Ineasured reliably, tlie iiivestineiit is subsequently measured at fair value with clianges in fair value recognised in iiicome and expenditure. All otlier sucli iiiveslments are subsequently measured at cost less iinpairinent. 20 continued...
South Belfast Sure Start Notes to the Financial Statements - continued for Ihe Year Ended 31 March 2023 ACCOUNTING POLICIES - Continued Summary of significant accounting policies Other financial instruments, including derivatives, are iiiitially recogiiised at fair value, unless payineiit for an asset is deferred beyond normal business terms or financed at a rate of interest tliat is not a Inarket rate, in wlii¢h case the asset is measured at the preseiit value of the future payineiits discounted at a Inarket rate of interest for a simi lar debt instruineiit. Other financial instruinents are subsequently measured at fair value with any changes recogiiised in the stateineiit of financial activities, witli tlie exception of liedging iiistruments in a designed hedging relationship. Fiiiancial assets that are Ineasured at cost or amortised cost are reviewed for objective evidence of iinpairineiit al tlie end of e1( Cli reportiiig dale. if tliere is objective evideiice of iinpairineiit an iinpairiiieiit loss is recognised under tlie appropriate headiiig iii tlie statenient of financ ial activities iii wl)ich the initial gain is recognised. For al l equity iiistruineiits regardless of sigiiificcince, aiid otlier fiiiaiicial assels tlial are iiidividLially significaiit, tliese are assessed iiidividlially for ii)Ipairineiit. Otlier fiiiaiicial assets are eillier assessed iiidividual ly or gjrouped oli ihe basis ol" siin ilar cred it risk cliaracterislics. Any reversals of iinpairinent are recogiiised iininedialely, to tlie extent Ilial the reversal does iiot resull in a carryiiig ainount of tlie fiiiaiicial asset tliat exceeds what the carryiii&v aiiioiiiil would liave beeii had the iinpairinenl not previously been recogn ised. (h) Impairment Assets not measured at fair value are reviewed for any indication tliat tlie asset Inay be iinpaired at eacl) balaiice sheet date, I f siicli iiidicatioii exisls, tlie recoverable ainouiit of tlie asset, or tlie asset's casli generatiiig unit, is estiinated and compared lo tlie carry iiigy ainouiit. Wliere tlie carry ing ainouiit exceeds its recoverable ainouiil, ali iinpairmeiit loss is recogiiised iii profil or loss ui)less the asset is carried at a revalued ainouiil where ilie iinpairineni loss is a revalualioii decrease. (i) Provisions Provisions are recognised when the charity lias an obligatioii at ihe balaiice sheet dale as a resu It of a past eveiit, it is probable tliat an outflow of ecoiioinic beiiefits will be reqiiired in settleineiit and the ainount can be reliably estiinated. (i) Leases Assets acquired under fiiiance leases are capitalised aiid depreciated over the shorter of the lease term and tlie expected useful life of the asset. Miniinum lease payments are apportioiied between the finance cliarge and the rediiction of the outstanding lease l iabil ity iising the effective interesl niethod. The related obligations, net of future finaiice charges, are included in creditors. Rentals payable and receivable under operating leases are charged to the SOFA on a straight liiie basis over tlie period of the lease. (k) Tax No provision is required for taxation as the coinpany is defined as a charity for taxation purposes. 21 continued...
South Belfast Sure Start Notes to the Financial Statements - continued for the Year En(led 31 March 2023 ACCOUNTING POLICIES - continued Summary of significant accounting policies The cliarity is a registered charity and so such is entitled to certain tax exemptions on incoine and profits from investinents and surpluses on any trading activities carried on in furtherance of the charily's priinary objectives, if tliese profits and surpluses are appl led solely for charitable purposes. (l) Going concern Tlie fiiiaiicial stateinents liave been prepared on a going coiicern basis as the Irustees believe ihat no Inaterial uiicertaiiities exist. Tlie Irustees have coiisidered tlie level of funds held aiid tlie expected level of iiicoine and expeiiditiire for 12 Inontlis froiii aiitliorisiiig tliese finc2ncial stateinenls. Tlie budgeted iiicoine and expeiiditure is sufficieiit with tlie level of reserves for tlie cliarity to be able to coiitinue as a going concern. (m) Accounling estimat¢s and areas of judgement The prei)aratioii of tlie fin2( ncial stclteinents requires inanagemei)t to make jiidgcinents, estiinates and assuinptioiis thal affecl tlie aiiiouiits reported. Tliese estllll<ltes and j udgciiieiits are coiitiiiually reviewed and are based oli experieiice aiid otlier factors, ii)cludiiigi expeclatioiis of fiitiire evenls tliclt are believed to be reasonable linder the circumstaiices. The iteins in tlie fiiiancial staleinei)ts wliere tliese jiidgeineiits aiid esliinales liave been Inade iiiclude.. (i) estiinaliii&7 tlie iisetiil ecoiiomic l ife of taiigiible f Ixed assets ( ii) properly valiiL2tioii (iii) allocalioii of" expenditure and support costs Fund accounting Tlie Company has various types of fui)ds for wliich it is responsible, aiid which reqiiire separate d isclosure. Unrestricted fuiids cali be used in accordance witl) the charilable objectives at tlie discretioii of the trustees. Restricted funds can only be iised for particu lar restricled PLirposes willi iii tlie objects of tlie charity. Restrictions arise when specified by the doiior or wlieii fiinds are raised for particiilar restricted purposes. Further explaiiation of the nature and purpose of eacli fund is iiicluded in Ilie notes to ihe fiiiancial stateinents. Pension costs and other post-retirement benefits The cliaritable coinpany operates a defined coiitribution pension sclieine. Contributioi)s payable to tlie charitable compaiiy's pension scheme are cliarged to the Statemeiit of Financial Activities ii) the period to whicli tliey relate. 22 continued...
South Belfast Sure Start Notes to the Financial Statements - continued for the Year Ended 31 March 2023 DOIYATIONS AND LEGACIES 31.3.23 31.3.22 Donatioiis 100 100 OTHER TRADING ACTIVITIES 31.3.23 31.3.22 14MRC- SSP Other Income 2,351 6,450 7,599 7,599 8,801 INCOME FROM CHARITABLE ACTIVITIES 31.3.23 31.3.22 Activity Grant Income Grants receivable 1,208,146 1,168,899 Graiits received, included in tlie above, are as fol lows: 31.3.23 31.3.22 Depclrtinent of Ediicalion (throLigli HSCB) BHSCT- Roiiia Project Belvoir Coininiiiiily l-lub DE (STEP Project) TEO Urban Villagies - 'A Place for Me, Project Forward Soutli - Wiiiter Hardsliip Fund Coiiiiectiiig Coininunities Flind TEO Urbaii Villagcs (Autisin Friendly Communities) DE Fair Start - Roina Hope Project TEO Urbaii Villages Keepiiig Warin Stayiiig Safe 1,046,987 1,850 1,000 59,511 67,940 405 1,016,492 3,270 2,000 58,282 70,095 2,500 3,000 13,260 804 27,328 2,321 1,208,146 1,168,899 23 continued...
South Belfast Sure Start Notes to the Financial Statements - Continued for the Year Ended 31 March 2023 CHARITABLE ACTIVITIES COSTS Support costs (see note 6) Direct Costs Totals Direct Charitable Expenditure Goveri)ance 1,238,511 1,238,511 7,424 7,424 1,238,511 7,424 1,245,935 SUPPORT COSTS Governance costs Governance 7,424 NET INCOMEI(EXPENDITURE) Net incoinel(expenditure) is stated after chargiiig/(cred itiiig).. 31.3.23 31.3.22 Aiiditors, reinuneralion Accoiiiilaiicy Fees Depreciatioii - owiled assets 1,500 2,262 25,694 1,200 2,694 25,694 TRUSTEES, REMUNERATION AND BENEFITS Tliere were no triistees, reinuneration or other benefits for tlie year ended 31 Marcli 2023 nor for the year ended 31 March 2022. Trustees, expenses There were no trustees, expenses paid for the year elided 31 March 2023 nor for the year ended 31 March 2022. 24 continued...
South Belfast Sure Start Notes to the Financial Statements - conlinued for the Year Ended 31 March 2023 STAFF COSTS 31.3.23 31.3.22 Wages and salaries Social security costs Other pension costs 848,450 45,490 27,089 841,520 52,217 27,416 921,029 921,153 The average monthly number of employees during the year was as follows.. 31.3.23 si 31.3.22 50 Manageinent & Administration No einployees received einoluii)eiits in excess of £60,000. Tlie key Inanageinent personnel of tlie cliarity comprise of the Cliief Executive Officer, Early Learii ing aiid faiiii ly Support Co-ordinators. Tlie salaries paid lo key maiiagJein¢iit persoiiiiel being ihe Chief Executive Officer, Early LeariiingF and Faiiiily suppoi't Co-ordiiiators aiid finance Maiiagjer, diiring tlie year total led £1 $3,900 (2022: £13 8,918). 10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIFS Uiirestricted Restricted riiiids fiiiids Total fuiids INCOME AND ENDOWMENTS FROM Doiiatioiis and legacies 100 100 Charitable activities Graiil Iiicoii)e 1,168,899 1,168,899 Otlier tradiiig activities 8,801 8,801 Total 8,901 1,168,899 1,177,800 EXPENDITURE ON Cha ritable activilies Direct Cliaritable Expenditure Goveriiance 7,753 1,195,022 7,343 1,202,775 7,343 Total 7,753 1,202,365 1,210,118 NET INCOMEI(EXPENDITURE) (33,466) (32,318) RECONCILIATION OF FUNDS Total fuiids brought forward 126,073 1,065,175 1,191,248 25 continued...
South Belfast Sure Start Notes to the Financial Statements - Continued for the Year Ended 31 March 2023 10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted Total funds funds funds TOTAL FUNDS CARRIED FORWARD 127,221 1,031,709 1,158,930 11. TANGIBLE FIXED ASSETS Coinpiiters & Equipment Prein ises Totals COST At l April 2022 and 31 March 2023 1,158,228 6S,672 1,223,900 DEPRECIATION At l April 2022 Cliarge for year 144,713 23,165 60,614 2,529 205,327 25,694 At 31 March 2023 167,878 63,143 231,021 NET BOOK VALUE Al 31 Marcli 2023 990,350 2,529 992,879 At 31 March 2022 1,013,515 5,058 1,018,573 12. DEBTORS; AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.23 31.3.22 DE (STEP Project) TEO - Ui'bcqll Villages DE Fair Slart - RoIna Hope Project Prepayinents aiid accriied incoine 18,909 24,235 17,291 37,668 11,314 2,000 56,458 54,959 26 contiiiued.-.
South Belfast Sure Start Notes to Ihe Financial Statements - continued for the Year Ended 31 March 2023 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.23 31.3.22 Accruals and deferred incoine 9,062 8,084 14. ANALYSIS OF NET ASSETS BETWEEN FUNDS 31.3.23 Total funds 31.3.22 Total fuiids Unrestricted Reslricted fuiids fuiids Fixed assets Curreiit clssets Curreiit l iabi lities 992,879 17,468 (9,062) 992,879 145,023 (9,062) 1,018,573 148,441 (8,084) 127,555 127,555 1,001,285 1,128,840 ,158,930 15. MOVEMENT IN FUNDS Net Inoveiiieiil iii funds At 3113123 Al 114122 Unrestricted funds Geiieral tuiid 127,221 334 127.555 Restricted funds DeparliiiLlIt of Educatioii (Capital Be Ivoir) (tlirougiliHSCB) Belfast City Couiicil (Capital Ll F) The Markets BHSCT - Roiiia Project LIF - Capital-(Belvoir Outdoor Area) Social Iiivestinent Fuiid Capital - SIF The Executive Office - SIF Belvoir/Taughinonagh Capital Social Investment Fund - BSEI Wiiidsor Woineiis Ceiitre Belvoir Coiniiiuiiity Hub "rEO Urbaii Villagcs - 'A Place for Me, Project TEO Urban Villages Keeping Warm Staying Safe 351,675 (8,426) 343,249 263,448 5,569 63,070 14,058 (5,931) 277 (1,501) (320) 257,517 5,846 61,569 13,738 316,759 7,272 2,000 2,800 (6,987) {5,387) 309,772 1,885 2,000 3,060 260 5,058 (2,889) 2,169 480 480 1,031,709 (30,424) 1,001,285 TOTAL FUNDS 1,158,930 (30,090) 1,128,840 27 contiiiued...
South Belfast Sure Start Notes to the Financial Statements - continued for the Year Ended 31 March 2023 15. MOVEMENT IN FUNDS- continued Net inoveinent in funds, included in the above are as follows.. liicoiniiig resources Resources expended Moveinent iii funds Unrestricted funds Geiieral fund 5,699 (5,365) 334 Reslricted fuiids Depc1rtment of Education (through HSCB) Departinent of Education (Capital Belvoir) (throughHSCB) Belfast Cily Council (Capital LIF) Tlie Markets BHSCT- Roina Project Lll". Capital-(Belvoir OLltdoor Area) Social Iiivesliiieiil Fund Capital - SIF Tlie Execiitive Office - Sl F Belvoir/Taiigliinoiiagyli Capital Social Inveslmeiit FuTid - BSEI Belvoir CoiiiinLlllity Hiib DE (s'fEP Project) TEO Urbaii Villagyes - 'A Place for Me, Project Forward Soutli - Wiiiter Hardship Fund TEO Urbaii Villages (Autisin Frieiidly Coininuiiities) DE Fair Start - Roina Hope Project TEO Urbai) Villages Keepiiig Warin Slay iiig7 Safe 1,046,987 (1,046,987) (8,426) (8,426) (5,931) (1,573) (1,501) (3 20) (5,931) 277 (1,501) (320) 1,850 (6,987) (5,387) (2,740) (59,511) (6,987) (5,387) 260 3,000 59,511 67,940 405 (70,829) (405) (2,889) 804 27,328 (804) (27,328) 2,321 (1,841) 480 1,210,146 (1,240,570) (30,424) TOTAL FUNDS 1,215,845 (1,245,935) {30,090) 28 continued.
South Belfast Sure Start Notes to the Financial Statements continued for the Year Ended 31 March 2023 15. MOVEMENT IN FUNDS - continued Comparatives for movement in funds Net moveinent in funds At 3113122 At 114121 Unrestricted funds General fund 126,073 1,148 127,221 Restricted funds Departii)enl of Ediication (Capital Belvoir) (tliroiigliHSCB) Belfast City Counci l (Capital Ll F) The Markels BHSCT - Roina Project LIF- Capital-(Belvoir Ouidoor Area) Social Iiiveslineiit Fuiid Capital - Sl F Tlie Execiitive Office - Sl F BelvoirrraugFhinoi)agh Capital Social Investineiit Fuiid - BSEI Windsor Woiiieiis Centre Belvoir Coininuiiily 14Lib Belvoii. Coiniiiiiiiily Hiib (Voliinteer) TEO Urbaii Villag?es - 'A Place for Me, Project 360,123 (8,448) 351,675 269,379 9,409 64,571 14,377 (5,931) (3,840) 263,448 5,569 63,070 14,058 (319) 323,725 7,272 2,000 5,378 1,354 (6,966) 316,759 7,272 2,000 2,800 (2,578) (1,354) 7,587 (2,529) 5,058 1,065,175 (33,466) 1,031,709 TOTAL FUNDS 1 191,248 (32,318) 1,158,930 29 coiitinued...
South Belfast Sure Start Note5 to the Financial Statements - continued for the Year Ended 31 March 2023 15, MOVEMENT IN FUNDS - continued Comparative net movement in fuiids, includcd in tlie above are as follows.. IncominL resources Resoiirces expeiided Moveinent in fuiids Unrestricted funds General fund 8,901 (7,753) 1,148 Restricted funds Depc1rtinenl of Education (through HSCB) Departinent of Education (Capital Belvoir) (throughHSCB) Belfast City Counci l (Capital LIF) Tlie Mclrkets BHSCT - Roiiia Project Ll F - Capital-(Belvoir Oiitdoor Area) Social Iiivesti)ieiit Fund Capital - sir The Execiitive Office - SIF - Belvoir/Taugiliinoiiagili Capital Belvoir Coiiiiniii)ity Hiib Belvoir Coiniiiiiiiily Hub (Voluiiteer) DE (STEP Project) TEO Urbaii Villag)es - 'A Place for Me, Project Forward South - Winter Hardsliip Fuiid Coiiiiectiiig Coininuiiities Fui)d TEO Urbaii Villcqges - (Autisin Frieiid ly Coininiinities) 1,016,492 (1 ,016,492) (8,448) (8,448) (5,931) (7,110) (1,501) (319) (5,931) (3,840) (1,501) (319) 3,270 (6,966) (4,578) (1,354) (58,282) {6,966) (2,578) (1,354) 2,000 58,282 70,095 2,500 3,000 (72,624) (2,500) (3,000) (2,529) 13,260 (13,260) 1,168,899 (1,202,365) (33,466) TOTAL FUNDS 1,177,800 (1,210,118) (32,318) 16. CONTINGENT LIABILITIES A coiltiiigent l iabil ity exists to repay grants received sliould certaiii coiiditioiis iiot be fu Ifi Iled by tlie cliarity. 30 continued...
South Belfast Sure Start Notes to the Financial Statements continued for the Year Ended 31 March 2023 17. COMPANY CHARGE A Coinpany charge was created on 7th April 2014 between South Belfast Sure Start aiid Tlle Departinent of Education. The Charge consisted of the premises comprised in an indeiiture of Coiiveyance dated 12 Marcli 2014 and Inade betweeii Belfast Health and Social Care Trust of the oiie part aiid South Belfast Sure Start was on the otlier part.Tlie preinises contained in the lease was all that portion of land and preinises being parl of the land of Belvoir situated in tlie Townland of Ballyleiiaghaii Parish of Kiiockbreda, Co.Dowii. 18. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2023. 19. FRC ETHICAL STANDARD- PROVISIONS AVAILABLE FOR SMALL ENTITIES Iii coiiiinon with Inany other businesses of our size aiid nature we use our auditors to prepare and submit returns to the tax authorities and assist witli the preparation of tlie financial statemeijts. 20. POST BALANCE SHEET EVENTS There were no Eveiils after tlie reporting period tlierefore iio Inatei'ial issues need disclosed. 21. WINDING UP Every iiieinber of tlie Coiiipaiiy undertc2kes to coiitribiite to the assets of tlie Compaiiy, in tlie eveiit of tlie saine beiiigF woiiiid up wlii le il is a iiieinber, or witli iii oiie yeai. after it ceases to be a i)ieinber, for payineiil of. tlie debts aiid l iabi lilies of tlie Coinpaiiy coiitracled bet.ore il ceases to be a Ineinber, arid of tlie costs, cliargies and expeiises of wiiiding up, aiid for the adjiistineiit of the riglits of Ihe coiitributor's ainong tlieinselves, such ainount as Inay be required not exceed ing oiie poiiild. 22. SHARE CAPITAL The Coinpany is Liinited by Guarantee aiid has iio Share Capital 23. COVID-19 The trustees continue to moiiitor the impact of Covid 19. The triistees believe there is iio adjusting eveiits to report after tlie reporling date. The trustees will coiitinue to Inonitor tlie sitiialion closely lo secure the viabilily of the orgaiiisatioii. 31
South Belfast Sure Start Detailed Statement of Financial Activities for Ihe Year Ended 31 March 2023 31.3.23 31.3.22 INCOME AND ENDOWMENTS Donations and legacies Donatioiis 100 100 Other trading activities HMRC- SSP Otlier Incoine 2,351 6,450 7,599 7,599 8,801 Charitable activities Grants receivable 1,208,146 ,168,899 Total incoming resources 1,215,845 1,177,800 EXPENDITURE Ch#ritable activilies WagFes Soc ial security Peiisioiis Insurciiice LiLylil aiid lieat Teleplione Postag7e aiid stationery Adverlisiiig Trciiiiingi Costs Baiik Stafr Repairs & Maintenaiice Coiiiputer Maiiiteiiaiice & IT Hospitality Cleaiiing Coiiferences & Mcetiiigs Direct Project Cosls Pliotocopying Winter Hardsli ip Voucliers Motor & Travel Resources & Toys Daycare Vei)Iie Costs Urbaii Villages Programine Costs Carried forward 848,450 45,490 27,089 8,333 5,834 9,535 2,793 841,520 52,217 27,416 6,707 3,706 8,293 3,199 142 2,823 2,801 354 5,062 1,200 781 1,813 27,739 1,422 2,500 4,907 3,864 1,503 24,951 66,539 1,091,459 2,753 6,447 13,200 4,355 1,876 4,274 644 18,655 1,496 8,007 5,467 39,081 59,638 1,113,417 This page does not form part of the statutory financial stateinents 32
South Belfast Sure Start Detailed Statement of Financial Activities for the Year Ended 31 March 2023 31,3.23 31.3.22 Charitable activities Broughi l()rward Hnme8t<lrt Waler Lharges 1,113,417 7,741 1,091,459 13,270 406 i 0,000 10,000 634 1,740 26,428 6,155 13,520 31.609 1,573 25,694 Uniforms Belvoir Hub Windsor W<)tnens CLnlre SLA DE FaiT Share - Roma Hope Project Sol<l% SLA STEP C()rnmunily Connections DLpfLLialion of iangible fixed asscts 2,015 33,019 12,600 857 25,694 1,2.38,511 1,202,775 Support costs Governance costs Audil()r%' rLmunLrali()n ALL()unl<inLy FLL Ixgyal & Profcssional Costs L4<ink FL'C5 AIL'ilialion Fees 1,500 2,262 1,728 1,291 643 1,2(X) 2,694 1,743 1,058 648 7,424 7,343 Ti)l¢il resourccs cxpcndcd 1,245,935 1,210,118 Net expenditure (31),119()) (32,318) This page does noi form part of the statutory financial statements 33