COMPANY REGISTRATION NUMBER: N1057099
CHARITY REGISTRATION NUMBER,. 103776
L.A.S.T Sure Start
Company Limited by Guarantee
Financial Statements
31 March 2023
SP MCCAFFREY & CO
Chartered accountants & statutory auditor
50 Campsie Road
Omagh
Co Tyrone
BT79 OAG

L.A.S.T Sure Start
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2023
Page
Trustees, annual report (incorporating the director's report)
Independent auditor's report to the members
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Statement of cash flows
10
11
12
Notes to the financial statements
13
The following pages do not form part of the financial statements
Detailed statement of financial activities
22
Notes to the detailed statement of financial activities
23

L.A.S.T Sure Start
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 March 2023
The trustees, who are also the directors for the purposes of company law, present their report and the
financial statements of the charity for the year ended 31 March 2023.
Reference and admlnlstratlve details
Registered charlty name
L.A.S.T Sure Start
Charlty régistration number
103776
Company registration number N1057099
Prlnclpal offlce and registered Units 1 &2
offlce
Stralhroy Enterprise centre
Meelmore Drive
Omagh
Co Tyrone
BT79 7XL
The trustees
Mr M Mccolgan
Ms S McDermott
Ms C Doncaster
Ms P Colgan
Ms P Cleary
Mrs N Carson
{Resigned 29 March 2023)
(Appointed 29 March 2023)
Auditor
SP Mccaffrey & Co
Chartered accountants & statutory auditor
50 Campsie Road
Omagh
Co Tyrone
BT79 OAG
Structure? governance and management
Governlng document
L.A.S.T Sure Start is a company limited by guarantee (Reglstration Number N1057099>. The company
is govemed by its Memorandum of Articles of Association. The company is recognised as a charity
and is registered with the Charities Commission for Northern ireland. (Charity No 103776)

L.A.S.T Sure Start
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) {contlnu¢d)
Year ended 31 March 2023
Structure? governance and management (contlnu¢d)
Governance
L.A.S.T Sure Start has a responsibility to conduct its business efficiently. The establishment of. and
the strict adherence to sound financial management policies is an integral part of the organisation. The
Board of directors and Management Committee of are committed to establishing, maintaining and
applying all nec8ssary good practice to ensure that their duty of Ca￿ to the management of fInan￿S
of the organisation are fulfilled. The Board of directors are responsible for taking the strategic
decisions of how the Charity will move forward and who also are responsible for appointments to the
board.
It is essential that L.A.S.T Sure Start control all operational risks as far as is possible. This includes
the participation of all those involved directly or indirectly with the banking arrangements for the
organisation. Along with the financial systems of the organisation, this policy aims to detail
responsibilities, risk managemenl, intemal controls, and audit requirements associated with the use of
online banking.
ObJe¢tive$ and actlvltles
The objectives of Last Sure Start are:
A) Educate the public in all matters relating to parenting and child development by the provision of
education and training courses.
B) enhance the development and education of young children by encouraging parentslguardians to
understand and provide for the needs of their children by offering appropriate play facilities, wilh Ihe
right of parentlcarers to take responsibility for and to become involved in the activities of thg Company,
ensuring that the company offers opportunities for all children regardl8ss of religion, culture. race
ability or gender.
C) preseNe and protect health by th6 provision of ¢ounselling, advice and information.
D) provide facilities in the interests of social welfare for recreation and other leisure lime occupations
with the object of improving the conditions of life for the inhabitants of Killyclogher, Lisanelly.
Camowen, Drumragh. Slrule. Fintona, Termon & Gortrush wards the aroa of benefit.
Strataglc report
The following sections for achievern8nts and perfomiance and financial review fomi the strategic
report of the charity.

L.A.S.T Sure Start
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) f¢onflnued)
Year ended 31 March 2023
Achievements and performan¢e
Wilh Ihe accounting period of 202212023 the project ran a number of parenting programmes, Heatth
programmos, Outings and social events for all the families registered with Sure Start. Here are
exarnples ofthe programme run: Infant Massage ' Baby Yoga
Feeding under 5's
Potty Training
Oral Health
Hypno Birthing
Managing Children's Behaviour
' Baby Peeps
First Aid
Circuit Training
Pre Football skills
. Swim Tots
Walking Club
' Baby Reflexology
' Book Start Event
Christmas. Halloween & Easter outings
. Wriggle & Rhyme event
' Travellers Project
Special needs outing & event
' Young Mums Project
The total number of families regislered with Last Sure Stsrt is 787 and within this accounling period
the projecl had 83 % uptake in all programmes & events run. This achievement has allowed Last Sure
Start to be one of the top 20 projects in the North for uptake of services. Last Sure Stsrt helped the
local community by offering a service that promotes social engagemenl, emotional and physical
well-being by running programmes which will give parents skills to help develop their children's social,
education, play and emotional needs. The project also runs programmes that help integrate other
cultures within our local community for example we run a very successful Travellers programme and
also run an ethical minority parent & toddlers. The Project also offers respit8 crèche to families in most
need allowing parents some time out for appointments etc. Within the project there is an element of
home visiting which again offers additional support to the families in our local community. This year
the project just completed a very successful programme with dads emphasising the importance a dad
has on a child's life and within Ihe family unit.
Flnancial review
Review of the Business
The Company is non-profit making and returned a surplus of £974 for the year. The management
continues to be engaged in ongoing efficiency savings and is aware of Ihe sustainable use of
resources.
Reserves Policy
The trustees of L.A.S.T Sure Start consider that the charity is not permitted to hold reserves.
obligations will therefore be met by statutory authorities. The trustees do however note the deficits
reported in the most recent years and consider it prudent to retain some level of reserves.

L.A.S.T Sure Start
Company Limited by Guarantae
Trustees. Annual Report (Incorporating the Director's Report) r¢ontlnu6dJ
Year ended 31 March 2023
Trustees, responsibilities statement
The trustees, who are also directors for the purposes of company law, are responsible for preparing
the trustees. report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a
true and fair view of the state of affairs of Ihe charitable company and the incoming resources and
applicalion of resources, including the income and expenditure, for that period.
In pr8paring these financial statements. the trustees are required to-.
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the applicable Charities SORP.,
make judgments and accounting estimates that are reasonable and prudent-
state whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going ￿ncern basis unless it is inappropriate to presume
that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charity's transactions and disclose with reasonable accuracy at any time the financial
position of the charity and enabSe them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charily and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Auditor
Each of the persons who is a trustee at the date of approval of this report confirms that:
so far as they are aware, there is no relevant audit infomiation of which the charity's auditor is
unaware,. and
they have taken all steps that they ought to have taken as a trust8e to make themselves aware of
any relevant audit information and to establish that the charity's auditor is aware of that
infomistion.
The trustees. annual report and the strategic report were approved on 16 November 2023 and signed
on behalf of the board of trustees by-
Mr M Mccolgan
Trustee

L.A.S.T Sure Start
Company Limited by Guarant88
Independent Auditor's Report to the Members of L.A.S.T Sure Start
Year ended 31 March 2023
Opinion
We have audit&d the financial statements of L.A.S.T Sure Start (the 'charity') for the year ended
31 March 2023 which comprise the statement of financial activities {including income and expenditure
account). stalernent of financial position, statement of cash flows and the related notes, including a
summary of significant accounting policies. The financial reporting framework that has been applied in
their preparation 15 applicable law and United Kingdom Accounting Standards, including FRS 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting Practice).
In our opinion the financial statements:
give a twe and fair view of the state of the Charitys affairs as at 31 March 2023 and of its
incoming resources and application of resources, including its income and expenditure, for the
year then ended.
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice,.
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing {UKI {ISAs (UK)) and
applicable law. OLrr responsibilities under those standards are further described in the auditorfs
responsibilities for the audit of the financial statements section of our report. We are independenl of
the charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fijlfilled our other ethical
responsibilities in accordance with these requiremenls. We believe that the audit evidence we have
obtained is sufficient and appropriate lo provide a basis for our opinion.
Conclusions relating to going concem
In auditing the financial statements, we have concluded that the trustees, use of the going Goncern
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively, may cast significant doubl on the charity's ability
to continue as a going concern for a period of at leasl ￿e1ve months from when the financial
statements are authorised for issue.
Our responsibilities and Ihe responsibilities of the trustees with respect to going concern are described
in the relevant sections of this r8POrt.

L.A.S.T Sure Start
Company Limited by Guarantee
Independent Auditor's Report to the Members of L.A.S.T Sure Start (¢ontlnued)
Year ended 31 March 2023
Other information
The other information comprises the infomiation included in the annual report. other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other information.
Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise expliGltly stated in our report, we do not express any form ol assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsislent with Ihe
financial slatements or our knowledge obtained in the audit or othe￿isÈ appears to be materially
misslated. If we identify such material inconsistencies or appar8nt material misstatements, we are
required to determine whether there is a material misstatement in the financial statemenls or a
material misstatement of the other information. If. based on the work we have performed, we conclude
that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the infomiation given in the trustees. report for the financial year for which the financial
statements are prepared is consistent with the financial statements., and
the trustees, report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the
course of the audit, we have not identified material misstatements in the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2006 requires us to report to you if, in our opinion..
adequate accounting records have not been kept, or retums adequate for our audit have not
been received from branches not visited by us- or
th8 financial statements are not in agreement with the accounting records and returns- or
certain disclosures of trustees, remuneration specified by law are not made. or
we have not received all the information and explanations we require for our audit.

L.A.S.T Sure Start
Company Limited by Guarantee
Independent Auditor's Report to the Members of L.A.S.T Sure Start {conllnued)
Year ended 31 March 2023
Responslbilities of trustees
As explained more fully in the trust&es' responsibilities statement, the trustees (who are also the
directors for the purposes of company law) are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control as
the trustees determine is necessary to enable the preparation ol financial statements that are free
from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's abilily to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations, or have no realistic alternative but to do so.
Auditorfs responsibilities for the audil of the financial statements
Our obj@ctives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatèrnent, whether due to fraud or error, and to issue an audilor's report that
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that
an audit conducted in accordance with ISAS (UK) will always delect a material misstatement when it
exists. Misstatements can arise from fraud or error and are considered materi81 if, individually Dr in the
aggregate, Ihey could reasonably be expected to infiuence the economic decisions of users taken on
the basis of these financial ststemenls.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect malorial misstatements in respect
of irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities. including fraud is detailed below..
We identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, and then design and perfomi audit procedures responsive to those risks, including
obtaining audit evidence that is sufficient and appropriate lo provide a basis for our opinion. In
identifying and assessing risks of material misstatement in respect irregularities, including fraud and
non compliance with laws and regulations, we considered the following: .the ability of management lo
override controls -the nature of the indusiry and sector, together with the performance of the enlity-the
use of estimates and judgements in the preparation of financial statements
As a result of the above we have considered the opportunities that may exist within the entity for fraud
and identified the greatest potential for fraud to be manag6ment override of controls. In common with
all audits under ISAS {UKI we are required to perform specific procedures to respond to the risk of
managernent override.
In response to the above potential risks we have responded by:
-we review minutes of meetings for reference to any breaches in laws and regulations and past
inslances of fraud -we discuss risk of fraud at the audit team meeting, inclLJding fraud relating to
revenue recognition, related parties, and management override and financial statement disclosures
-we discuss with management as to how they access, identify and respond to fraud risk within the
company.

L.A.S.T Sure Start
Company Limited by Guarantee
Independent Auditor's Report to the Members of L.A.S.T Sure Start (contlnued)
Year ended 31 March 2023
As part of an audit in accordance wilh ISAS {UK), we exercise professional judgment and maintain
professional sGepticism throughout the audit. We also=
Identify and assess the risks of material misstatem@nt of the financial staternants, whether due to
fraud or error. design and perfomi audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
det8Cting a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery, intentional omissions. misr8presentations. or the override
of internal control.
Obtain an understanding of internal control relevant to the audit in order lo design audit
proceduras that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the intemal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimales and related disclosures made by the Irustees.
Conclude on the appropriateness of the trustees, use of the going concern basis of accounting
and. based on the audit evidence obtained, whether a material uncertainty exists related to
events or conditions that may cast significant doubt on the charity's ability to continue as a going
concern. If we Ixinclude that a mateiial urlcertainty exists, we are required to draw attention in
our auditor's report to the related disclosures in the financial statements or. if such disclosures
are inadequate, to modify our opinion. Our conclusions are based on the audil evidence obtained
up to the date of our auditor's report. However, future events or conditions may cause the charity
to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and
events in a manner that achieves fair presentation.

L.A.S.T Sure Start
Company Limited by Guarantee
Independent Auditor's Report to the Members of L.A.S.T Sure Start (conllnued)
Year ended 31 March 2023
We communicate with those charged with govemance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings, including any Significant deficiencies in
internal control that we identify during our audit.
Use of our report
This report is made solely to the charity's members, as a body. in accordance with Chapter 3 01 Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charity's members those matters we are required to state to them in an auditols report and for no
other purpose. To the fullest ext8nt permitted by law, we do not accept or assume responsibility to
anyone Other than the charity and the charity's members as a body, for our audit work. for this report,
or for the opinions we have fomied.
Gary Thompson {Senior Statutory Auditor)
For and on behalf of
SP Mccaffrey & Co
Chartered accountants & statutory auditor
50 Campsie Road
Omagh
Co Tyrone
BT79 OAG
16 November 2023

L.A.S.T Sure Start
Company Limited by Guarante8
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2023
2023
RestriGt8d
funds Total funds
2022
Total funds
Note
Income and endowments
Donations and legacies
Total income
824,240
824,240
795,420
795,420
824,240
824,240
Expenditure
Expenditure on charitable activities
Total expenditure
823,266
823,266
792,468
823.266
823.266
792,468
Net income and net movement in fund8
974
974
2.952
Reconciliation of funds
Total funds brought forward
Total funds Carried forward
24,749
24,749
21.797
25,723
25.723
24,749
The statement of financial activities includes all gains and losses racognised in the year.
All income and expendtture derive from continuing activities.
The not•$ on paggs 13 10 20 form part of these flnancial slatemenl$.
10

L.A.S.T Sure Start
Company Limited by Guarantee
Statement of Financial Position
31 March 2023
2023
2022
Nole
Fixed assels
Tangible fixed assets
12
306,726
318,430
Current assets
Debtors
Cash al bank and in hand
13
3,000
25,948
50.364
50,364
28,948
Crodltors: amounts falling due wtthin one year
Net current assets
14
35,796
15,354
14,568
13,594
Total assels less current liabilltles
321,294
332,024
Creditors." amounts falllng due after more than one year
Net assets
15
295,571
307,275
25,723
24,749
Funds of the charity
Restrtcted funds
25,723
24,749
Total charity funds
18
25,723
24,749
These financial statements were approved by the board of trust8es and authorised for issu8 on 16
November 2023. and are signed on behalf of the board by:
Mr M Mccolgan
Trustee
Ms S McDermott
Trustee
The noles on pages 13 to 20 fom) part of those financial statements.
11

L.A.S.T Sure Start
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2023
2023
2022
Cash flows from operating activities
Net income
974
2,952
Adjustments for..
Depreciation of tangible fixed assets
Accrued expenses
11.704
2,160
12,422
Changes in..
Trade and other debtors
Trade and other creditors
Cash g8ner8ted from operations
Net cash froml{used in) operaling activtties
3,000
6,578
327
{17,013)
(1,312)
{1,312)
24,416
24,416
Net Increasel(decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equlvalents at end of year
24,416
25.948
(1.312}
27,261
50,364
25,949
The notes on pages 13 to 20 forni part of thes8 financial ststèrnents.
12

L.A.S.T Sure Start
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2023
General information
The charity is a public benefit entity and a private company limited by guarantee, regist8red in
Northern Ireland and a registered charily in Northern Ir@land. The address of the registered offic8
is Units 1 &2, Strathroy Enterprise centre, Meelmore Drive. Omagh, Co Tyrone, BT79 7XL.
statement of compliance
These financial statements have been prepared in compliance with FRS 102, The Financial
Reporting Standard applicable in the UK and the Republic of Ireland., the Statement of
Recommended Practice applicable lo charities preparing their a¢counts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102> (Charities
SORP (FRS 102}) and Ihe Companies Act 2006.
Accounting pollcles
Basis of preparation
The financial statements have been prepared on the historical Cost basis, as modified by the
revaluation of certain financial assets and liabilities and inveslment properties measured at fair
value through income or expenditure.
The financial statemenls are prepared in sterling, which is the functional currency of the entty.
Golng concern
There are no material uncertainties about the charity's ability to continue.
Judgements and koy sources of estimation uncertalnty
Estimates and judgements are continually evaluated and are based on historical experience and
other factors, including expectations of future events that are believed to be reasonable under
the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds eamarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or
endowment funds.
13

L.A.S.T Sure Start
Company Limited by Guarantee
Notes to the Financial Statements {contlnu8d)
Year ended 31 March 2023
A¢Gounting pollcies (contlnuéd)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity- it is probable that the economic benefits associaled wilh the transaction
will flow to the charily and the amount can be reliably measured. The following specific policies
are applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement 15 established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or Ihe estimated resale valu8. Donated facilities and Services are recognised in the
accounts when received rf the value can be reliably measured. No amounts are included for
the contribution of gen8ral volunteers.
income from contracts for the supply of services is recognised with Ihe delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
il may be regarded as restricted.
Resources expended
Expendvture is recognised on an accruals basis as a liabilty is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to whiGh it relates-
expenditure on raising funds includes the costs of all fundraising activities, events,
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activitie5 that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relaling to the govemance of the charity apportioned to chariiable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs a￿ apportioned
between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assels are initially recorded at cost. and subsequently stated at Cost less any
accumulated depreciation and impaimient losses. Any tangible assets carried at revalued
amounts are r&corded at the fair value at the date of revaluation less any subs8quenl
accumulated deprecialion and subsequent accumulated impairment losses.
14

L.A.S.T Sure Start
Company Limited by Guarantee
Notes to the Financial Statements (cotttlnuod)
Year ended 31 March 2023
Accountlng policies (Continued)
Tangible assets {contIn￿d)
An increase in the Garying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses. unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activilies. A decrease in the carrying
amount of an asset as a result of revaluation. is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain. in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so a5 to write off the cost or valuation of an asset, less its residual
value, over th@ useful economic lrfe of that asset as follows:
Freehold property
Fixtures and fittings
Motor vehicles
Equipment
20/0 Straight line
200/0 reducing balance
20 % reducing balance
20 % reducing balance
Impairment of fixed assets
A review for indicators of impaimient is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impaimients are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment tesling, when it is not possible to estimate the reGoverable
amount of an individual asset, an estimate is made of the r8coverable amount of the
cash-generating unit to which th8 asset belongs. The cash%enerating unit is the smallest
identifiable group of assets that includes the asset and generates cash inflows that largely
independent of the cash inflows from other assets or groups of assels.
For impairment testing of goodwill. the goodwill acquired in a business combination is, from the
acquisition date. allocated to each of the cash-generating units that are expected to benefit from
the synergies of the Gombination, irrespective of whether olher assets or liabilities of Ihe charity
are assigned to those units.
Government grants
Govemment grants are recognised at the fair value of the asset received or receivable. Grants
are not recognised until there is reasonable assurance that the charity will comply with the
conditions attaching to them and the grants will be received.
Where the granl does not impose specified future performance-related conditions on the
recipient, it is recognised in income when the grant proceeds are received or receivable. Where
Ihe grant does impose specified future perforrnance-related conditions on the recipient. it is
recognised in income only when the perfonnance-rèlated conditions have been met. Where
grants receiv8d are prior to satisfying the revenue rgcognition criteria, they are recognised as a
15

L.A.S.T Sure Start
Company Limited by Guarantee
Notes to the Financial Statements (continu•dJ
Year ended 31 March 2023
Accountlng policles (¢ontinueil)
Financlal Instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial Instruments are initially re¢ognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investrnents are subsequ8ntly measured at
cost less imp8irment.
Other financial instruments, including derivatives, are initially recognised al fair value, unless
payment for an asset is deferred beyond normal busines5 terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes
recognised in the statement of financial activities, with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impaiment, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Limited by guarantee
The Company is limited by guarantee, the members being required to pay not more than £1 in the
8vent of a winding up.
16

L.A.S.T Sure Start
Company Limited by Guarantee
Notes to the Financial Statements (contInU￿)
Year ended 31 March 2023
Donations and legacies
Restricted Total Funds
Funds
2023
Restricted Total Funds
Funds
2022
Grants
Sure Start Funding
Expenditure on charitable activities by fund type
Restricted Total Funds
Funds
2023
824.240
824.240
795,420
795.420
Restricted Total Funds
Funds
2022
Sure Start Programme
Support costs
822,306
960
822,306
960
791,508
960
791,508
960
823,266
823,266
792.468
792,468
Exp8nditure on charltable activities by actlvily type
Aclivities
undertaken
directly Support costs
Total funds
2023
Total fund
2022
Sure Start Programme
Govemance costs
822,306
822,306
960
791,508
960
960
822,306
960
823,266
792,468
Net income
Net income is stated after chargingl{crediting):
2023
2022
Depreciation of tangible fixed assets
11,704
12,422
Audltors remuneration
2023
2022
Fees payable for the audit of the financial statements
960
960
10. Staff costs
17

L.A.S.T Sure Start
Company Limited by Guarantee
Notes to the Financial Statements (¢ontlnutd)
Year ended 31 March 2023
10. Staff costs (contlnued)
The average head count of employees during the year was 41 (2022: 45). The average number
of full-time equivalent employees during the year is analysed as follows..
2023
No.
2022
No.
Number of staff
41
45
No employee received employee benefits of more than £60,000 during the year (2022.. Nil).
11. Trustee remuneratlon and expenses
No trustee received any remuneration or other benefits from L.A.S.T Sure Start or any other
related entity.
12. Tangible fixed assets
Freehold Fixtures and
prop8rty
fittings
Motor
vehicles Equipment
Total
Cost
At 1 April 2022 and
31 March 2023
441,472
15,082
72,233
52,363
581,150
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
137,411
8,830
15,082
58.722
2.702
51,505
172
262,720
11.704
146.241
15.082
61.424
51,677
274,424
Carrying amount
At 31 March 2023
295.231
10,809
686
306.726
At 31 March 2022
304,061
13,511
858
318,430
13. Debtors
2023
2022
HMRC - Employment Allowance
3,000
14. Creditors: amounts falling due within one year
2023
2022
Trade creditors
Accruals and deferred income
33.636
2,160
15,354
35.796
15,354
18

L.A.S.T Sure Start
Company Limited by Guarantee
Notes to the Financial Statements (¢ontinuedJ
Year ended 31 March 2023
15. Creditors: arnounts falling due after more than one year
2023
2022
Accruals and deferred income
295,571
307,275
16. Deferred income
2023
2022
At 1 April 2022
Amount released to income
319,697
(24,126)
295,571
319,697
(12,422)
307,275
At 31 March 2023
17. Government grants
The amounts recognised in the financial statements for government grants are as follows:
2023
2022
Recognised in creditors-.
Deferred govemment grants due after more than one year
319,697
319,697
18. Analysls of charltable funds
Restricted funds
At
31 March 202
At
1 April 2022
Income Expendituro
Restricted Funds
24,749
824,240
(823,266)
25.723
At
31 March 202
At
1 April 2021
Income Expenditure
Restrrcted Funds
21,797
795,420
(792,468)
24,749
19

L.A.S.T Sure Start
Company Limited by Guarantee
Notes to the Financial Statements (¢ontinuedJ
Year ended 31 March 2023
19. Analysis of net assets between funds
RestrScted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Net assets
306.726
50.364
(35.796)
(295.5711
25,723
306,726
50,364
(35,796)
(295.571)
25.723
Restricted Totsl Funds
Funds
2022
Tangible fixed assets
Curr8nt assets
Creditors less than 1 year
Creditors greater than 1 year
Net assets
318,430
318,430
28,948
28,948
115,355)
(15,355)
{307,274) {307.274)
24.749
24.749
20. Analysis of Changes in net debt
At
At 1 Apr 2022 Cash flows 31 Mar 2023
Cash at bank and in hand
25,948
24,416
50,364
20

L.A.S.T Sure Start
Company Limited by Guarantee
Management Information
Year ended 31 March 2023
The following pages do nol form part of the financial statements.
21

L.A.S.T Sure Start
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 March 2023
2023
2022
Income and endowments
Donations and legacles
Sure Start Funding
824.240
795,420
Total income
824,240
795,420
22

L.A.S.T Sure Start
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2023
2023
2022
Expenditure on charitable activities
Sure Start Programme
Activities undertaken directly
Direct charitable activity 1 - wageslsalaries
Direct charitable activity 1 ￿nI
Direct charitable activity 1 light & heat
Direct charitable activity 1- insurance
Direct charitable activity 1- motor vehic18 expenses
Direct charitable aclivity 1- other motorltravel costs
Direct charitable activity 1 telephone
Direct charitable activity 1 Printing, stationery & postage
Direct charitable activity 1 depreciation
Direct charitable activity 1 cleaning of premises
Direct charitable activity 1 recruitment costs
Direct charitable Sctivity 1 health visitor
Speech & language
Programme costs
Equipment repairs & renewals
Sundry expenses
Training
Sure Start creches x4
Membership fees
2 Year Old programme
Legal & professional fees
Accountancy fees
Bank charges
Amortisation of Grants
588,055
9.440
2,082
10,411
6,592
9,658
5,971
5,698
11,704
4,558
553.694
9.440
1,140
9,900
7,328
9,696
4,624
4,815
12,422
6,248
2,131
15,803
60,399
6,116
12.026
908
6,037
60,972
14,961
59,256
13,248
7,755
128
7,236
54,020
455
14,913
6,000
1,200
669
{11.704)
822,306
14.463
3.842
1.200
726
(12,422}
791,508
Governance costs
Governance costs - audit fees
960
960
Expendlture on charitsble activities
823,266
792,468
23