COMPANY REGISTRATION NUMBER: N1054971
CHARITY REGISTRATION NUMBER: NIC105732
Home-start Omagh District Ltd
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2025
FF
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 2025
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 2025
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 2025.
Reference and administrative details
Registergd charity name
Home-start Omagh District Ltd
Charlty reglstration number
NIC105732
Company registration number N1054971
Principal office and registered Macca Resource Centre
office
21A Knockshee Park
Omagh
Tyrone
The trustees
Carol Moore
Eithne Connolly
Aisling McLaren
Dr Maureen Halliday
Ann Margaret Gormley
Stephen Sweeney
Laura Doherty <Chairperson)
Company secretary
Allison Spriggs
Independent examlner
S P Mccaffrey
50 Campsie Road
Omagh
Co Tyrone
BT79 OAG

Home-start Omagh District Ltd
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) {¢ontinuedJ
Year ended 31 March 2025
Structure, governance and management
The Association holds an AGM where it elects trustees to oversee the running for the year.
Governance Statement.'As part of our commitment to good governance and. irr.lir*e with the Charity
Commission recommendations, we have considered the tenurè of our trustees. While the guidance
suggests that boards with long-standing trustees (over 12 yers) should provide an explanation in their
annual report, we believe it is important to highlight the valuable contribution and continuity provided by
these individuals.
Rational for long-standing Trustees.. The trustees who have served on our Board for more than 12
years'bring a wealth of knowledge, experience and historical perspective that greatly benefit the
organizalion. Their long-term commitment has ensured consistent leadership during periods of change
and has provided stability in achieving our strateglc goals.
To maintain effective governance, we regulary evaluate the performance and contribution of all
trustees, ensuring their roles remain beneficial and aligned with the charity's mission. Furthermore, we
are committed to ensuring that the Board's composition includes a balance of fresh perpectives
alongside experienced trustees.
Objectives and activities
We have referred to the guidance contsined in the Charities Commission general guidance on public
benefit when reviewing our aims arid objectives and in planning our future activities.
Achievements and performance
The statement of Financial Activities on page 5 sets out the results for the year.
The trustees, are indebted tc 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.
Flnancial revtew
The company is non-profit making and the members are aware of the sustainable use of resource.
ReseNes Policy
The directors of Home-stsrt 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.

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 2025
I report to the trustees on my examination of the financial slatements of Home-start Omagh District Ltd
('the charity'} for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the company land 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,) and the Companies Act 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 required to be audited under Part 16
of the 2006 Act and are eligible for independent examinalion, 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 examinerfs 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 Ihat in any material respect:
accounting records were not kept in respect of the charity a5 required by section 386 of the
2006 Act,. or
the financial stalements 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 malter considered as part of an independent examination., or
the financial statements have not been prepared in accordance with the methods and
principle5 of the Statement of Recommended Practice for accounling 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 1021.
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
Trustees. Annual Report (Incorporating the Director's Report) (Conlffnued)
Year ended 31 March 2025
Plans for future periods
Home-start Omagh District Ltd plan lo continue with its current undertakings for the forseable future.
Srnall company provlslons
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 23 June 2025 and signed on behalf of the board of
trustees by-
Laura Oohety (Chairperson)
Trustee

Home-start Omagh District Ltd
Company Limited by Guarantee
ststement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2025
2025
Restricted
funds Total funds Total funds
2024
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Charitable activities
Investment income
1.000
2.600
283
49,068
50,068
2.600
283
43,404
604
239
Total income
3,883
49,068
52,951
44,247
Expenditure
Expenditure on charitable activities
Total expenditure
142
49.068
49,068
49,210
49,210
46,583
46,583
142
Net incomellexpenditure) and net
rnovement in funds
3,741
3,741
<2,336)
Reconciliation of funds
Total funds brought forward
Total funds carried for¥vard
19,181
19,181
21,517
22,922
22,922
19,181
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 7 to 13 fomi part ofthese financial statement$.

Home-start Omagh District Ltd
Company Limited by Guarantee
Statement of Financial Position
31 March 2025
2025
2024
Notè
Fixed assets
Tangible fixed assets
12
567
709
Current assets
Cash at bank and in hand
26,472
21,737
Credltors: amounts falling due wlthin one year
Net current assets
13
4.117
3,265
22,355
22,922
18,472
19,181
Total assets less current liabilities
Funds of the charity
Unrestricted funds
22,922
19.181
Total charity funds
22,922
19,181
For Ihe year ending 31 March 2025 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
ompanies subject to the small companies, regime.
These financial ststements were approved by the board of trustees and authorised for issue on 23
June 2025, and are signed on behalf of the board by:
Laura Doherty (Chair
Trustee
The notes on pages 7 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 2025
General Information
The charity is a publiG benefit entity and a private company limit&d by guarantee, registered in
Northern lreland.and a registered charity in Northern Ireland. The address of the registered office
is Macca Resource Centre, 21A Knockshee Park, Omagh, Tyrone.
ststement of ¢ompllance
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 IFF<S 102) {Charities
SORP IFRS 1021) and the Companies Act 2006.
Accounting policies
Basls of preparatlon
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 estimatlon 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
Ihrough the terms of an appeal, and fall into one of sub-classes: restricted income funds or
endowment funds.

Home-start Omagh District Ltd
Company Limited by Guarantee
Notes to the Financial Statements fcontinued)
Year ended 31 March 2025
Accounting policies fcontlnu•d)
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, receipl is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income ftom donated goods is measured at the fair value of Ihe goods unless this is
impractical to measure reliably, in which case the value is derived from Ihe 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 classifie(J 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 airns 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.
Tanglblg 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 (¢ontinuedJ
Year ended 31 March 2025
A¢¢ounting policies {eon¢inued)
Tangible assets (continued)
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 within the statement of financial activities. A decrease in the carrying
amount of an asset a5 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 aclivities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less ils residual
value, over the useful economic life of that asset as follows=
Fixtures and fittings
Equipment
20°A reducing balance
200A 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 a150 reviewed for
possible reversal at each reporting date.
For the purposes of Impairment testing, when it is not POS5ible 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 thal largely independent of the
cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business comblnation is, from the
acquisition date, allocaled 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 instrurnents
A financial asset or a financial liability is recognised only when the charity becomes a paty to the
contractual provisions of the instrument.
Basic financial instrumenls 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 (¢ontinuedJ
Year ended 31 March 2025
Accounting policies (conllnued)
Financial instruments {¢ontinued)
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 oth8r 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
designated hedging relationship.
Financial assets that are measured at cost or amortised c05t 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 headin9 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 re¢ognised 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 Gontribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are reco9nised 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 who15y 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.
10

Home-start Omagh District Ltd
Company Limited by Guarantee
Notes to the Financial Statements (contlnuèd)
Year ended 31 March 2025
Donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Grants
WHSCT
Halifax
Community Fund
Albert Hunt Trust
F & O.D.C. Welbeing
Wesleyan
Foyle Foundation
Belfast Cathedral Sitout
HSUK Pears Fund
30,268
30,268
5,000
300
2,000
4,000
5,000
300
2,000
4,000
1,000
7,500
1,000
7,500
49,068
1.000
50,068
Unrestricted
Funds
Reslricted Total Funds
Funds
2024
Grants
WHSCT
Halifax
Community Fund
Albert Hunt Trust
F & O.D.C. Welbeing
Wesleyan
Foyle Foundation
Belfast Cathedral Sitout
HSUK Pears Fund
28,634
3,000
10,000
28,634
3,000
10,000
270
270
1,500
1,500
1,500
41,904
43,404
Charltable activities
Unrestricted Total Funds Unrestricted Total Fund5
Funds
2025
Funds
2024
Donations.. General
2.600
2,600
604
604
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Bank interest receivable
283
283
239
239
11

Home-start Omagh District Ltd
Company Limited by Guarantee
Notes to the Financial Statements fcontlnuedj
Year ended 31 March 2025
Net Incomel{expenditure)
Net incomel.(expenditure} 15 Stated after chargingl(crediting)'.
2025
2024
Depreciation of tangible fixed assets
142
177
Independent examlnation fees
2026
2024
Fees payable to the independent examiner for.
Independent examination of the financial statements
765
765
10. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows..
2025
2024
Wages and salaries
Employer contributions to pension plan5
33,211
1,503
34,714
32,629
1,355
33,984
The average head count of employees during the year was 2 (2024.. 2). The average number of
full-tirne equivalent employees during the year is analysed as follows-.
2025
2024
Number of staff - Organiser
Number of staff - Administration
No employee received employee benefits of more than £60,000 during the year {2024.' 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

Home-start Omagh District Ltd
Company Limited by Guarantee
Notes to the Financial Statements f¢ontlnuedJ
Year ended 31 March 2025
12. Tangible fixed assets
Fixtures and
fittings
Equipment
rota
Cost
At 1 April 2024 and 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
3,088
13,284
16,372
3,088
12,575
142
15,663
142
3,088
12,717
15,805
Carrying amount
At 31 March 2025
567
567
At 31 March 2024
709
709
13. Creditors: amounts falllng due within one year
2025
2024
Trade creditors
Grants in advance
3,260
857
3,265
4,117
3,265
14. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure a5 an expense in relation to defined
contribution plans was £1,503 (2024.. £1,355}.
13

Home-start Omagh District Ltd
Company Limited by Guarantee
Management Information
Year ended 31 March 2025
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 2025
2025
2024
Income and endowments
Donations and legacies
WHSCT
Halifax
Community Fund
Albert Hunt Trust
F & O.D.C. Welbeing
Wesleyan
Foyle Foundation
Belfast Cathedral Sitout
HSUK Pears Fund
30.268
28,634
3,000
10,000
5,000
300
2,000
4,000
1,000
7,500
270
1,500
50,068
43,4Q4
Charitable activities
Donations: General
2,600
604
Investment income
Bank interest receivable
283
239
Total income
52,951
44,247
Expenditure
Expendituré 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
33,211
1,503
4,992
1,030
507
804
142
69
3,014
198
787
957
32,629
1,355
4,128
990
336
1,059
177
1.448
550
637
986
500
1,453
250
85
1.409
18
569
49.210
46,583
Total expenditure
49,210
46,583
15

Home-start Omagh District Ltd
Company Limited by Guarantee
Detailed Statement of Financial Activities fcontinuedj
Year ended 31 March 2025
2025
2024
Net incomellexpenditure)
3,741
(2,336)
16

Home-start Omagh District Ltd
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2025
2025
2024
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 molorltravel costs
Direct charitable activity 1 legal and professional fees
Direct charitable Sctivity 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
33,211
t,503
4,992
1,030
507
804
142
69
3,014
198
787
957
32,629
1,355
4.128
990
336
1.059
177
1,448
550
637
986
soo
1,453
250
85
1,409
18
569
49,210
46,583
Expenditure on charitable activities
49.210
46,583
17