COMPANY REGISTRATION NUMBER: N1054971
CHARITY REGISTRATION NUMBER: NIC105732
Home-start Omagh District Ltd
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2023
SP MCCAFFREY & CO
Chartered accountants
50 Campsie Road
Omagh
Co Tyrone
BT79 OAG

Home-start Omagh District Ltd
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2023
Page
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements
The following pages do not form part of the financial statements
Detailed statement of financial activities
16
Notes to the detsiled statement of financial activities
18

Home-start Omagh District Ltd
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
unaudited financial statements of the charity for the year ended 31 March 2023.
Reference and administratlve detalls
Registered charity name
Home-start Omagh District Ltd
Charity registratlon number
NIC105732
Company registration number N1054971
Principal office and registered Macca Resource Centre
office
21 A Knockshee Park
Omagh
Tyrone
The trustees
Carol Moore (Chairperson)
Emma Owens
Eithne Connolly
Aisling McLaren
Dr Maureen Halliday
Ann Margaret Gormley
Susan McDemiott
(Resigned 13 January 2023)
Company secretary
Allison Spriggs
Independent examiner
S P Mccaffrey
50 Campsie Road
Omagh
Co Tyrone
BT79 OAG
Structure, governance and management
The Association holds an AGM where it elects trustees to oversee the running for the year.
Objectivas and activities
We have referred to the guidance contained in the Charilies Commission general guidance on public
benefit when reviewing our aims and objectives and in planning our future activities.

Home-start Omagh District Ltd
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) {¢ontlnu8d)
Year ended 31 March 2023
Achievements and performance
The statement of Financial Activities on page 5 sets out the results for the year.
The trustees, are indebted to the funding bodies for their support and are pleased with the number of
families availing of the services of Home-start Omagh District during the year.
Financial review
The company is non-profit making and the members are aware ofthe sustainable use of resource.
Reserves Policy
The directors of Home-start Omagh District Ltd have set up a reserves policy which requires that
reseNes be maintained at a level which ensures that the organisations core activilies could continue
during a period of unforseen difficulty. The directors consider this figure should be no less than
£15,000 and will endeavour to keep it at this level.
Plans forfuture periods
Homè-start Omagh District Ltd plan to continue with its current undertakings for the forseable future.
Small company provisions
This report has been prepared in accordan￿ with the provisions applicable to companies entitled to
the small companies exemption.
The trustees, annual report was approved on 4 September 2023 and signed on behalf of the board of
trustees by:
Carol Moore (Chairperson)
Trustee

Home.Start Omagh District Ltd
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Home-start Omagh District
Ltd
Year ended 31 March 2023
I report to the trustees on my examination of the financial statements of Home-start Omagh District
Ltd ('the charity,) for the year ended 31 March 2023.
Responsibilities and basis of report
As the trustees of Ihe company (and also its directors for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with the requirements of
Charities Act (Northern Ireland) 2008 (the '2008 Act,) and the Companies Acl 2006 ('the 2006 Act,).
You are satisfied that the accounts of the company are not required by charity or company law to be
audited and have chosen instead to have an independent examination.
Having satisfied myself that the accounts of the company are not r8quired to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my
examination I have followed the general Directions given by the Charity Commission for Northern
Ireland under section 65{9){b) of the 2008 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection
with my examination giving me cause to believe that in any material respect-.
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act- or
the financial statements do not accord with those records: or
the financial statements do not comply with the accounling requirements of section 396 of
the 2006 Act other than any requirement that the accounts give a 'true and fairf view which
is not a matter considered as part of an independent examination- or
the financial stalements have not been prepared in accordance with the melhods and
principles of the Statement of Recommended Practice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in Ihe UK and Republic of Ireland (FRS 102}.
I confirm that there are no other matters to which your attention should be drawn to enable a proper
understanding of the accounts to be reached.
S P Mccaffrey
Independent Examiner
50 Campsie Road
Omagh
Co Tyrone
BT79 OAG

Home-start Omagh District Ltd
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2023
2023
Restricted
funds Total funds Total funds
2022
Unrestricted
funds
Note
Income and endoyfflients
Donations and legacies
Charitable activities
Investment income
2,250
631
57
32,147
34,397
631
57
47,665
1,534
Total income
2,938
32,147
35,085
49,201
Expenditure
Expenditure on charitable activities
Total èxpenditure
9,450
32.147
41,596
45,944
9,450
32,147
41,596
45,944
Net (expenditure)lincome and net
movement in funds
(6,512)
(6,511)
3.257
Reconciliation of funds
Total funds brought fO￿ard
Total funds carried forward
28,028
28,028
24,771
21,517
21,517
28.028
The ststement of financial aclivities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 6 to 14 form part of thes9 financlal statements.

Home-start Omagh District Ltd
Company Limited by Guarantee
Statement of Financial Position
31 March 2023
2023
2022
Note
Fixed assets
Tangible fixed assets
12
886
1,113
Current assets
Debtors
Cash at bank and in hand
13
2,206
25,674
27,880
33,368
33,368
Creditors: amounts falling due withln one year
Net current assets
14
7,249
6,453
20,631
26,915
Total assets less current liabilities
21,517
28,028
Funds of the charity
Unrestricted funds
21.517
28,029
Total charity funds
18
21,517
28,029
For the year ending 31 March 2023 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relating to small companies.
Directors. responsibilities-
The members have not required the company to obtain an audit of its financial statements for the
year in question in accordance with section 476:
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial slatements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on 4
September 2023, and are signed on behalf of the board by:
Carol Moore (Chairperson)
Trustee
The notes on pages 6 to 14 forn) part of these financlal statements.

Home-start Omagh District Ltd
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2023
General infomiation
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is Macca Resource Centre, 21A Knockshee Park. Omagh, Tyrone.
ststement 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 to charilies preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102} (Charities
SORP {FRS 102)) and the Companies Act 2006.
Accounting policies
Basls of preparation
The financial statements have been prepared on the historical cost basis, as Tnodified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional GU￿enCY of the entity.
Going concern
There are no material uncertainties about the charities ability to continue.
Judgements and key sources of estimatlon uncertarnty
Estimates and judgements are continually evaluating and are based on historical experience and
other faclors, including expectations of future events that are believed lo be reasonable under
the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
chartvs purposes.
Designated funds are unrestricted funds earmarked 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.

Home-start Omagh District Ltd
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2023
Accounting policies (eoJJtinuedJ
Incoming resources
All incoming resources are included In the ststement of financial activities when entitlement has
passed to the charity- it is probable that the economic benefits associated with the transaction
will flow to the charity 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 eviden￿ of entillement lo the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and enlitlement is established.
income from donated goods is measured al 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 the estimated resale value. Donated facilities and serVI￿S are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of services is recognised with the 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
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered. and is classified under headings of the statement of
financial activities to which 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 charitsble activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the govemance of the charity apportioned to charitable
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 resour￿. Direct costs
attributable to a single activity are allocated directly to Ihat activity- Shared costs are apportioned
beiween the activities th8y contribute to on a reasonable, juslifiable and consistent basis.
Tanglble assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
arnounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.

Home-start Omagh District Ltd
Company Limited by Guarantee
Notes to the Financial Statements (contlnuadj
Year ended 31 March 2023
Accounting policies feonlinued)
Tangible assets {contlnu•d)
An increase in the carying 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 activities. A decrease in the carying
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 wilhin
other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows..
Fixtures and fittings
Equipment
20 /0 reducing balance
20°/o reducing balance
Impalrment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exisl. Where the carrying value exceeds the
recoverable amount. the asset is impaired accordingly. Prior impaiments are also reviewed for
possible reversal at each reporknng dale.
For the purposes of impairment testing, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generating unit to which the asset belongs. The cash-generating unit is the smallest
identifiable group of assets that includes Ihe asset and generales cash inflows that largely
independent of the cash inflows from other assels or groups of assets.
For impaimient testing of goodwill. the goodwill acquired in a business combination Is, from Ihe
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination. irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Government grants
Government grants are recognised at the fair value of Ihe asset received or receivable. Grants
are not recognised until there is reasonable assurance that the Charity will comply with the
condilions attaching to them and the grants will be received.
Where the grant does not impose specified future performance-related conditions on the
recipient, it is recognised in income when the grant proceeds are received or re￿1Vable. Where
the grant does impose specified future performance-related conditions on the recipient, it is
recognised in income only when the performance-related conditions have been met. Where
grants received are prior to satisfying the revenue recognition criteria, they are recognised as a

Home-start Omagh District Ltd
Company Limited by Guarantee
Notes to the Financial Statements (conllnu•d)
Year ended 31 March 2023
Accounting policies (Gontlnu•dJ
Flnancial instruments
A financial asset or a financial liability is rewgnised only when the charity becomes a paty lo the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount re￿1vable 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 nol discounted.
Debt instruments are subsequenlly 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 investments are subsequently measured at
cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed al 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 arnortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment Ioss is recognised under the appropriate heading in the statement of financial
activities in which the inilial 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.
Deflned contributlon plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid conlributions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.

Home-start Omagh District Ltd
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2023
Accounting policies (eontintsed)
Defined contributlon plans (Continued)
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting dale in which the employees render the related seNice, the liability is measured on a
discounted present value basis. The unwinding of the dis¢ount is recognised as an expens8 in
the period in which it arises.
Limited by guarantee
This company is limited by guarantee. therefore no share capital exists.
Donatlons and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Grants
WHSCT
ASDA Foundalion
Halifax
Amold Clarke
F & O.D.C.
John Moores Foundation
F & O.D.C. Welbeing
F & O.D.C. Strategic Planning
Awards for All
Belfast Cathedral Sitout
Home-start Cost of Living
Neighbourly Fund
HSUK Pears R & R Fund
HSUK Brooke Trust
HSUK Care Family
Enkalon Foundation
27,567
27,567
300
300
500
1.706
728
500
1,706
728
1,000
250
1,000
1,000
250
1,000
500
500
2,250
32,147
34,397
10

Home-start Omagh District Ltd
Company Limited by Guarantee
Notes to the Financial Statements (contlhued)
Year ended 31 March 2023
Donations and legacies fwntlnued)
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Grants
WHSCT
ASDA Foundation
Halifax
Arnold Clarke
F & O.D.C.
John Moores Foundation
F & O.D.C. Welbeing
F & O.D.C. Strategic Planning
Awards for All
Belfast Cathedral Sitout
Home-start Cost of Living
Neighbourly Fund
HSUK Pears R & R Fund
HSUK Brooke TrLFSt
HSUK Care Family
Enkalon Foundation
26,606
26,606
1.000
1.000
1,692
2.000
1,692
2,000
3,607
3,607
600
600
400
400
2,600
5,200
3,960
2,600
5,200
3,960
2,000
45,665
47.665
Charitable a¢tivlties
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Donations: General
Fundraising
94
537
94
537
1,534
1,534
631
631
1.534
1,534
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Bank interest receivable
57
57
Net {expenditure}lincome
Net (expenditure)lincome is stated after chargingl(crediting):
2023
2022
Depreciation of tangible fixed assets
227
278
11

Home-start Omagh District Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
Independent examination fees
2023
2022
Fees payable to the independent examiner for=
Independent examination of the financial statements
750
725
10. staff Gosts
The average head count of employees during the year was 2 {2022- 2). The average number of
full-time equivalent employees during the year is analysed as follows..
2023
2022
No.
Number of staff - Organiser
Number of staff - Adminislration
No employee received employee benefits of more than £60.000 during the year (2022: Nil).
11. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees-
12. Tangible fjxed assets
Fixtures and
fittings
Equipment
Total
Cost
At 1 Aprll 2022 and 31 March 2023
Depreciatlon
At 1 April 2022
Charge for the year
At 31 March 2023
3,088
13.284
16,372
3,088
12,171
227
15,259
227
3,088
12.398
15,486
Carrying amount
At 31 March 2023
886
886
At 31 March 2022
1,113
1,113
13. Debtors
2023
2022
F.O.D.C. Grant due
2.206
12

Home-start Omagh District Ltd
Company Limited by Guarantee
Notes to the Financial Statements (Continued)
Year ended 31 March 2023
14. Creditors: amounts falling due wlthin one year
2023
2022
Trade creditors
Grants in advance
4,249
3,000
5,725
728
7,249
6,453
15. Deferred income
2023
2022
At 1 April 2022
Amount released to income
210
1210)
At 31 March 2023
16. Pensions and other post retirement benefits
Defined contributlon plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £1.060 {2022: £929).
17. Government grants
The amounts recognised in the financial statements for govemment grants are as follows:
2023
2022
Recognised in creditors:
Deferred government grants due after more than one year
210
18. Analysis of charitable funds
Unrestrlcted funds
At
31 March 202
At
1 April 2022
Income Expenditure
General funds
28,028
2,938
(9,450)
21,516
At
31 March 202
At
1 April 2021
Income Expenditur8
General funds
24,771
3.536
(278)
28,029
13

Home-start Omagh District Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
18. Analysis of charitable funds (conllnu•d)
Restricted funds
At
31 March 202
At
1 April 2022
Income Expenditure
Restricted Fund
32,147
(32,147)
At
31 March 202
At
1 April 2021
Income Expenditure
Restricted Fund
45,665
{45.665)
19. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
886
20.631
886
27,880
(7.249)
21,517
7.249
(7.249)
21,517
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
1.113
26,915
1,113
33,368
(6,453)
28,028
6,453
(6,453)
28.028
14

Home-start Omagh District Ltd
Company Limited by Guarantee
Management Information
Year ended 31 March 2023
The following pages do not form part of the financial statements.
15

Home-start Omagh District Ltd
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 March 2023
2023
2022
Income and endowments
Donations and legacies
WHSCT
ASDA Foundation
Halifax
Arnold Clarke
F & O.D.C.
John Moores Foundation
F & O.D.C. Welbeing
F & O.D.C. Strategic Planning
Awards for All
Belfast Cathedral Sitout
Home-slart Cost of Living
Neighbourly Fund
HSUK Pears R & R Fund
HSUK Brooke Trust
HSUK Care Family
Enkalon Foundation
27,567
846
300
26,606
1,000
1,692
2,000
500
1,706
728
1,000
250
1,000
3,607
600
400
2,600
5,200
3,960
500
34,397
47,665
Charitable activities
Donations: General
Fundraising
94
537
1,534
631
1,534
Investment income
Bank interest receivable
57
Total Income
35,085
49,201
16

Home-start Omagh District Ltd
Company Limited by Guarantee
Detailed Statement of Financial Activities (¢ontinuedJ
Year ended 31 March 2023
2023
2022
Expenditure
Expenditure on charitable actlvlties
Wages and salaries
Pension costs
Rent
Insurance
Other motorltravel costs
Legal and professional fees
Depreciation
Other interest payable and similar charges
Volunteer & Family Support Activities
Training costs
Homestart UK Support fees
Poslage & Telephone
Advertising
stationery & Office expenses
Committee expenses
Sundries
25,110
1.060
4.002
952
265
3,007
227
62
1,973
25,237
929
5,292
895
403
4,323
278
3,369
1,998
799
959
300
1,076
45
36
858
1,072
1.330
1,521
123
41.596
45,944
Total expenditure
41,596
45,944
Net (expenditure)lincoma
{6.511)
3,257
17

Home-start Omagh District Ltd
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2023
2023
2022
Expenditure on charitable activitles
Activity type 1
Actlvities undertaken directly
Direct charitable activity 1 wageslsalaries
Direct charitable activity 1- pension Costs
Direct charitable activity 1 rent
Direct charitable activlty 1 insurance
Direct charitable activity 1 other motorltravel costs
Direct charitable activity 1 legal and professional fees
Direct charitable activity 1- depreciation
Direct charitable activity 1 other interest payable and similar charges
Volunteer & Family Support Aclivities
Training costs
Homestart UK Support fees
Postage & Telephone
Advertising
Stationery & Office expenses
Committee expenses
Sundries
25,110
1.060
4,002
952
265
3,007
227
62
1,973
25,237
929
5,292
895
403
4.323
278
3,369
1,998
799
959
300
1,076
45
36
858
1,072
1.330
1,521
123
34
41,596
45.944
Expenditure on charltable activities
41,596
45,944
18