COMPANY REGISTRATION NUMBER: N1054971
CHARITY REGISTRATION NUMBER: NIC105732
Home-start Omagh District Ltd
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2024
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 2024
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
15
Notes to the detailed statement of financial activities
17

Home-start Omagh District Ltd
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 March 2024
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 2024.
Reference and administrative details
Registered charity name
Home-start Omagh District Ltd
Charity registration number
NIC105732
Company registration number N1054971
Principal office and registered Macca Resource Centre
office
21A Knockshee Park
Omagh
Tyrone
The trustees
Carol Moore (Chairperson)
Eithne Connolly
Aisling McLaren
Dr Maureen Halliday
Ann Margaret Gormley
Susan McDermott
Stephen Sweeney
Laura Doherty
(Resigned 25 April 20231
(Appointed 5 September 2023)
(Appointed 5 September 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.
Objectives and activities
We have referred to the guidance contained in the Charities 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) {continuedJ
Year ended 31 March 2024
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 of the sustainable use of resource.
Reserves Policy
The directors of Home-start Omagh District Ltd have set up a reserves policy which requires that
reserves be maintained at a level which ensures that the organisations core activities 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 for future periods
Home-start Omagh District Ltd plan to continue with its current undertakings for the forseable future.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption.
The trustees, annual report was approved on 27 May 2024 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 2024
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 2024.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company lawl you are
responsible for the preparation of the financial statements in accordance with the requirements of
Charities Act (Northern Ireland) 2008 (the '2008 Act'l and the Companies Act 2006 ('the 2006 Act'i.
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 required 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)Ib) 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 accounting requirements of section 396 of
the 2006 Act other than any requirement that the accounts give a 'true and fair, view which
is not a matter considered as part of an independent examination., or
the financial statements have not been prepared in accordance with the methods 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 the 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.
Mc
Indepen
ffrey
ent 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 2024
2024
Restricted
funds Total funds
2023
Unrestricted
funds
Total funds
Note
Income and endowments
Donations and legacies
Charitable activities
Investment income
1,500
604
239
41,904
43,404
604
239
34,397
631
57
Total income
2,343
41,904
44,247
35,085
Expenditure
Expenditure on charitable activities
Total expenditure
4,679
41,904
46,583
41,596
4,679
41,904
46,583
41,596
Net expenditure and net movement in
funds
{2,3361
12,3361
{6,511)
Reconciliation of funds
Total funds brought forward
Total funds carried forward
21,517
21,517
28,028
19,181
19,181
21,517
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 6 to 13 form part of these financial statements.

Home-start Omagh District Ltd
Company Limited by Guarantee
Statement of Financial Position
31 March 2024
2024
2023
Note
Fixed assets
Tangible fixed assets
12
709
886
Current assets
Debtors
Cash at bank and in hand
2,206
25,674
21,737
21,737
27.880
Creditors: amounts falling due within one year
Net current assets
14
3,265
7,249
18,472
20,631
Total assets less current liabilities
19,181
21,517
Funds of the charity
Unrestricted funds
19,181
21,516
Total charity funds
16
19,181
21,516
For the year ending 31 March 2024 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 statements 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 27
May 2024, and are signed on behalf of the board by..
Carol Moore (Chairperson)
Trustee
The notes on pages 6 to 13 form part of these financial statements.

Home-start Omagh District Ltd
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2024
General information
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.
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 to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting policies
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 investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charities ability to continue.
Judgements and key sources of estimation uncertainty
Estimates and judgements are continually evaluating 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 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 (continued)
Year ended 31 March 2024
Accounting policies (continued)
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 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 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 is 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 the estimated resale value. Donated facilities and services 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 charitable 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 governance 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 resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
be￿een the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible 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
amounts 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 fcontinued)
Year ended 31 March 2024
Accounting policies (conflnuedj
Tangible assets fcontinued)
An increase in the carrying 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 with in the statement of financial activities. 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 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 % reducing balance
20 % reducing balance
Impairment 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 exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
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 the asset and generates cash inflows that largely
independent of the cash inflows from other assets or groups of assets.
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 combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Financial 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 recognised 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.

Home-start Omagh District Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Accounting policies (continued)
Financial instruments (contlnued)
Where investments in shares are publicly traded or their fair value can othetwise 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 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
desig nated 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 impairment, 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.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
Limited by guarantee
This company is limited by guarantee, therefore no share capital exists.

Home-start Omagh District Ltd
Company Limited by Guarantee
Notes to the Financial Statements (¢ontlnued)
Year ended 31 March 2024
Donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Grants
WHSCT
ASDA Foundation
Halifax
Community Fund
F & O.D.C. Welbeing
F & O.D.C. Strategic Planning
Awards for All
Belfast Cathedral Sitout
Home-start Cost of Living
Neighbourly Fund
Enkalon Foundation
28,634
28,634
3,000
10,000
270
3,000
10,000
270
1,500
1,500
1,500
41,904
43,404
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Grants
WHSCT
ASDA Foundation
Halifax
Community Fund
F & O.D.C. Welbeing
F & O.D.C. Strategic Planning
Awards for All
Belfast Cathedral Sitout
Home-start Cost of Living
Neighbourly Fund
Enkalon Foundation
27,567
846
300
27,567
846
300
500
1,706
728
500
1,706
728
1,000
250
1,000
500
1,000
250
1,000
500
2,250
32,147
34,397
Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donations.. General
Fundraising
604
604
94
537
94
537
604
604
631
631
10

Home-start Omagh District Ltd
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank interest receivable
239
239
57
57
Net expenditure
Net expenditure is stated after chargingl(crediting).'
2024
2023
Depreciation of tangible fixed assets
177
227
Independent examination fees
2024
2023
Fees payable to the independent examiner for..
Independent examination of the financial statements
765
750
10. Staff costs
The average head count of employees during the year was 212023". 21. The average r)umber of
full-time equivalent employees during the year is analysed as follows..
2024
2023
No.
Number of staff - Organiser
Number of staff- Administration
No employee received employee benefits of more than £60,000 during the year12023'. 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.,

Home-start Omagh District Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
12. Tangible fixed assets
Fixtures and
fsttings
Equipment
Total
Cost
At 1 April 2023 and 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
3,088
13,284
16,372
3,088
12,398
177
15,486
177
3,088
12,575
15,663
Carrying amount
At 31 March 2024
709
709
At 31 March 2023
886
886
13. Debtors
2024
2023
F.O.D.C. Grant due
2,206
14. Creditors: amounts falling due within one year
2024
2023
Trade creditors
Grants in advance
3,265
4,249
3,000
3,265
7,249
15. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £1,35512023. £1,060).

Home-start Omagh District Ltd
Company Limited by Guarantee
Notes to the Financial Statements fcontinued)
Year ended 31 March 2024
16. Analysis of charitable funds
Unrestricted funds
At
31 March 202
At
1 April 2023
Income Expenditure
General funds
21,517
2,343
14,679}
19,181
At
31 March 202
At
1 April 2022
Income Expenditure
General funds
28,028
2,938
(9,450)
21,516
Restricted funds
At
31 March 202
At
1 April 2023
Income Expenditure
Restricted Fund
41,904
{41,904)
At
31 March 202
At
1 April 2022
Income Expenditure
Restricted Fund
32,147
{32,147)
17. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
709
19,237
(765)
19,181
709
21,737
(3,265}
19,181
2,500
(2,500)
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
13

Home-start Omagh District Ltd
Company Limited by Guarantee
Management Information
Year ended 31 March 2024
The following pages do not form part of the financial statements.
14

Home-start Omagh District Ltd
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 March 2024
2024
2023
Income and endowments
Donations and legacies
WHSCT
ASDA Foundation
Halifax
Community Fund
F & O.D.C. Welbeing
F & O.D.C. Strategic Planning
Awards for Al
Belfast Cathedral Sitout
Home-start Cost of Living
Neighbourly Fund
Enkalon Foundation
28,634
27,567
846
300
3,000
10,000
270
500
1,706
728
1,000
250
1,000
500
1,500
43,404
34,397
Charitable activities
Donations.- General
Fundraising
604
94
537
604
631
Investment income
Bank interest receivable
239
57
Total income
44,247
35,085
15

Home-start Omagh District Ltd
Company Limited by Guarantee
Detailed Statement of Financial Activities (contlnued)
Year ended 31 March 2024
2024
2023
Expenditure
Expenditure on charitable activities
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
Postage & Telephone
Advertising
Stationery & Office expenses
Committee expenses
Sundries
Strategic Review
32,629
1,355
4,128
990
336
1,059
177
25,110
1,060
4,002
952
265
732
227
62
1,973
1,448
550
637
986
500
1,453
250
85
858
1,072
1.330
1,521
123
35
2,274
46,583
41,596
Total expenditure
46,583
41,596
Net expenditure
12,3361
(6,511)
16

Home-start Omagh District Ltd
Company Limited by Guarantee
Notes to the Detsiled Statement of Financial Activities
Year ended 31 March 2024
2024
2023
Expenditure on charitable activities
Activity type 1
Activities undertaken directly
Direct charitable activity 1 wageslsalaries
Direct charitable activity 1 pension costs
Direct charitable activity 1 rent
Direct charitable activity 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 Activities
Training costs
Homestart UK Support fees
Postage & Telephone
Advertising
Stationery & Office expenses
Committee expenses
Sundries
Strategic Review
32,629
1,355
4,128
990
336
1,059
177
25,110
1,060
4,002
952
265
732
227
62
1,973
1,448
550
637
986
500
1,453
250
85
858
1,072
1,330
1,521
123
35
2,274
46,583
41,596
Expenditure on charitable activities
46,583
41,596
17