Home-start Usburnlcolln
Charlty No. 105734
Company No. N1073798
Trustees. Report and Unaudlted Accounts
31 March 2024

Home-start Lisburn/Colln
Contents
Pages
2to4
Trustees, Annual Report
Independent Examiner's Report
Statement of Financial Activities
Summary Income and Expenditure Account
Balance Sheet
Statement of Cash flows
Notes to the Accounts
IOto17
Detalled Statement of Financial Actlvlties
18to19
Page I

Home-start Llsburn/Colin
Trustees Annual Report
The trustees present their report with the unaudited financial statements of the charlty for the year ended
31 March 2024.
REFERENCE AND ADMINISTRATIVE DEfAILS
Charlty No. 105734
Company No. N1073798
Prlncipal Office
12 Bow Lane
Lisburn
BT28 IFL
Reglstered Offlce
12 Bow Lane
Lisburn
Co Antrlm
BT28 IFL
Trustees
The followlng Trustees served during the year:
C. Armstrong
E, Bradley
S. Bridge
M. Coey
A. Hamlll
B. Harper
R. McGuigan
R. Strahan
S. Thompson
Y, Wilkinson
(Resigned 29 August 20231
{Resigned 6 November 20231
(Resigned 31 January 2024}
Key Management Personnel
Chair
Treasurer
Accountants
S Bridge
Ms M Coey
Mccaffrey & Co
153 Donegall Pass
Belfast
BT7 IDQ
Bankers
Danske Bank
Donegall Square West
Belfast
OBJECTIVES AND AcfiviTIES
Page 2

Home-start Lisburn/Colln
Trustees Annual Report
The purpose of the charity as set out in its governing document. The Charity purposes are alto safeguard,
protect and preserve the good health, both mental and physical of children and parents of children; b) to
prevent cruelty to or maltreatment of children; c) to relieve sickness, poverty and need amongst children and
parents of children; d) to promote the education of the public in better standards of childcare; principally but
not exclusively wlthin the area of Lisburn/Colin and its environs. The Home-start vision is to see a society in
which every parent has the support they need to give their children the best possible start in life.
Home-start believes that children need a happy and secure childhood and that parents play the key role in
giving their children a good start in life and helping them achieve thelr potential. Home-start supports
parents as they grow in confidence, strengthens their relationships with their children and widen links with
the local community. Home-start Lisburn/Colin offers support, friendship and practical help to families with
young chlldren. The service5 provided by include weekly volunteer support In the home, Family Group
support, courses and outlngs.
In setting our objectives and planning our activities for the year the trustees have given careful consideration
to the Charlty Commission for Northern Ireland's guidance on public benefit to ensure that the activities have
helped to achieve the charity's purposes and provlde a benefit to the beneficiaries
We want to say thank you to the trustees for all thelr hard work through out the year. Also to the family
support volunteers, who selflessly give up their free time to visit families in their homes each week, and help
out at the Family Group.
ACHIEVEMENTS AND PERFORMANCE
In the year to March 2024 Home-start Lisburn/Colin supported 175 children {2023, 184 children). The Charity
during the year had 23 volunteers {2023, 25) who visited families weekly in their homes or who helped on
weekly basis at the Family Group. Families took up 113 {2023,105) packages of support made up of - Home
vlsiting -31 (38), Family Group -36 (471, Incredible Years -15 (20}, Other Workshops -3110).
In 2024 there were 95 referrals12023,1211. The breakdown of the source of referrals was Health Visitor 68
(86)- Family Support Hub O114}- Self referral 171121, Otherlo (91.
FINANCIAL REVIEW
We had an income of £93,577 {2023 £92,269) and spent £88,537 (2023 £81,241). Despite the uncertainty
surrounding public budgets the South Eastern Health and Social Care Trust continues to be our anchor funder
with over £37,000. Notable support has come from BBC Children in Need, The Henry Smith Charity, Llsburn &
Castlereagh City Council and HSUK.
It is the policy of the Charity to keep reserrfe levels under review. It is desirable to maintain reserve levels
which would equate to approximately six months of unrestricted expenditure, thus safeguarding sep4ice
delivery on an annual basis. At present reserves equate approximately to six months of unrestricted
expenditure.
srRucfuRE, GOVERNANCE AND MANAGEMENT
The Charity is a private limited company, limited by guarantee with no share capital. The Charity is governed
by its memorandum and articles of association.
Page 3

Home-start Lisburn/Colin
Trustees Annual Report
Recruitment and appointment of new trustees. The trustees during the year may co-opt any person duly
qualified to be appointed as a Trustee to fill a vacancy in their number or as an additional Trustee, but a
Co-opted Trustee hold5 office only until the next AGM. One third (or the number nearest one third) of the
Trustees must retire at each AGM, those longest in office retiring first. Trustees retlrlng at the AGM or new
Trustees can be reappointed by a vote at the AGM
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and to enable them to ensure that the financial statements
comply with the Charitles Act {Northern Ireland) 2008 and the Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard appllcable in the UK and Republic of Ireland (FRS102).
The trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps
for the prevention and detectlon of fraud and other irregularities.
Slgned on behalf of the board
M. Coey
Trustee
12 June 2024
Page 4

Home-start Llsbumlcolin
Independent Examiners Report
Independent Examiner's Report to the trustees of Home-start Llsburn/Colin
I report on the financial statements of Home-start Lisburn/Colin for the year ended 31 March 2024 which
comprise the Statement of Financial Activities, the Summary Income and Expenditure Account. the Balance
Sheet. the Statement of Cash Flows and the related notes.
Respertive responsibilitle5 of trustees and examlner
As the charity trustees (and also the directors of the cornpany for the purposes of company law) you are
responsible for the preparation of the accounts in accordance with the requirements of the Charities Act
(Northern Ireland) 2008. Having satisfied myself that the charlty is not subject to audit under company law,
and is eligible for independent examination, it Is my responsibility to:
examine the accounts under section 65 of the Charities Act
follow the procedures lald down in the general Directions glven by the Charity Commission for Northern
Ireland under section 6SI9)Ib) of the Charities Act
state whether particular matters have come to my attention
Basis of Independent examinerfs report
I have examined your charity accounts as required under sectlon 65 of the Charities Act and my examlnatlon
was carried out in accordance with the general Directions given by the Charlty Commlssion for Northern
Ireland under section 65(9}(bl of the Charities Act. The examinatlon Included a review of the accountlng
records kept by the charity and a comparison of the accounts presented with those records. It also included
Conslderation of any unusual items or disclosures in the accounts, and seeking explanations from you as
charity trustee5 concernlng any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
l. That accounting records were not kept in accordance with section 386 of the Companie5 Act 2006
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of the Charities Act
4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent examlner's statement
I have completed my examination and have no concerns in respect of the matters (l} to (4) listed above and,
in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no
matters that requlre drawing to your attention.
Ciaran McNally Chartered Accountant Ireland
Mccaffrey & Co
153 Done8all Pass
Belfast
BT7 IDQ
12 June 2024
Page 5

Home-start Llsburn/colln
Statement of Financial Actlvltles
for the year ended 31 March 2024
Unrestrlrted
funds
2024
Restrlcted
funds Total funds Total funds
2024
2024
2023
Notes
I￿oMe and endowments
from:
Donations and legacies
Charitable activities
Investments
2,838
37,340
540
2,838
90,199
540
2,132
90,030
107
52,859
Total
40,718
52,859
93,577
92,269
Expenditure on:
Charltable activities
Other
2,266
29,975
3,418
52,878
5,684
82,853
3.502
77,740
Total
32,241
56,296
88,537
81,242
Net gains on investments
Net Income
8,478
{3,438)
5,040
11,027
Transfer5 between funds
Net Income before other
galns/(losses)
8,478
13,438)
5,040
11,027
Other galns and losses
Net movement In funds
8,478
{3,438)
5,040
11,027
Reconclllatlon of funds:
Total funds brought forward
63,029
12.586
75,615
61,389
Total funds carrled forward
71,507
9,148
80,655
72,416
Page 6

Home-start Llsburnlcolin
Summary Income and Expenditure Account
for the year ended 31 March 2024
2024
2023
Income
93,037
92,162
Interest and investment income
540
107
Gr0$5 Income for the year
Expenditure
93,577
92,269
88,537
81,241
Total expendlture for the year
Net income before tax for the year
88,537
81,241
5,040
11,028
Net income for the year
5,040
11,028
Page 7

Home-start Llsburn/Colin
Balance Sheet
at 31 March 2024
Company No.
N1073798
Charlty No.
105734
Note5
2024
2023
Current assets
Debtors
Cash at bank and in hand
11
204
81,212
81,416
(761)
80,655
195
76,302
76,497
(882)
75,615
Creditors: Amount falling due within one year
Net current assets
12
Total assets less current liabllltles
80,655
75,615
75.615
Net assets excludlng penslon asset or Ilabillty
Total net assets
80,655
80,655
75,615
The funds of the charlty
Restrlrted funds
Restricted income funds
13
9,148
9,148
12,586
12,586
Unrestricted funds
General funds
13
71,507
63,029
71,507
63,029
Reserves
13
Totsl funds
80,655
75,615
These accounts have been prepared in accordance with the special provlslons of Part 15 of the Companies
Act 2006 relating to small companies.
For the year ended 31 March 2024 the company was entitled to exemption under sertion 477 of the
Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance wlth section 476 of the
Companies Act 2006.
The directors acknowledge thelr responsibilities for complying wlth the requirements of the Companies Act
2006 wlth respect to accounting records and the preparation of accounts.
Approved by the board on 12 June 2024
And signed on its behalf by:
M. Coey
Trustee
12 June 2024
Page 8

Home-start Lisburn/cdin
Statement of Cash flows
forthe year ended 31 March 2024
2024
2023
Cash flows from operating activltles
Net income per statement of FSnancial Actlvltles
5,040
11,028
Adjustments for:
Dividends, interest and rents from Investments
Other gains/losses
Increase in trade and other recelvables
(Decrease)/lncrease In trade and other payables
1540)
(1071
(91
(121)
112)
94
Net Cash provlded by operatlng actlvities
4,370
11,003
Cash Ilows from Investlng actlvitles
Dlvldends, interest and rents from Investments
540
107
Net cash from Investlng actlvltles
540
107
Net cash from financlng artivltles
Net increase In cash and cash equlvalents
4,910
ii,iio
Cash and cash equlvalents at the beglnnlng of the year
76,302
65,192
Cash and cash equivalents at the end of the year
81,212
76,302
Components of cash and cash equlvalents
Cash and bank balances
81,212
76,302
81,212
76,302
Page 9

Home-start Llsburn/Colin
Notes to the Accounts
for the year ended 31 March 2024
l Accountlng pollcles
Basis of preparatlon
The financial statements have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts In
accordance wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)
issued on 16 July 2014 and the the Financlal Reporting Standard applicable in the United Kingdom and
Republic of Ireland (FRS 102), the Charities Act (Northern Ireland) 2008.
Change in bas15 of accountlng or to previous accounts
There has been no change to the accounting policies {valuatlon rules and method of accounting) since
last year and no changes have been made to accounts for previous years.
Fund accountlng
Unrestricted funds These are available for use at the discretlon of the trustee5 in furtherance of the
general objects of the charity.
These are unrestricted funds earmarked by the trustees for particular purposes.
These are unrestricted funds which include a revaluation reserve representing the
restatement of Investment assets at their market value5.
These are available for use subject to restrictions imposed by the donor or through
terms of an appeal.
Designated funds
Revaluatlon funds
Restrlcted funds
Income
Recognitlon of
Income
Income Is Included In the Statement of Financial Activltles (SOFA) when the charity
becomes entitled to, and virtually certain to recelve, the Income and the amount of
the income can be measured with sufflclent reliability.
Income with related Where income has related expenditure the income and related expendlture is
expendlture
reported gross in the SOFA.
Donations and
Voluntary income received by way of grants, donatlons and gifts Is included In the
legacies
the SOFA when receivable and only when the Charlty has unconditional
entitlement to the Income.
Tax reclalms on
Income from tax reclaims Is included in the SOFA at the same time as the
donations and glfts giftldonation to which it relates.
Donated services
These are only included in income (with an equivalent amount In expenditure)
and facilities
where the benefit to the Charity is reasonably quantifiable, measurable and
material.
Volunteer help
The value of any volunteer help received is not Included in the accounts.
Investment income Thls is included in the accounts when receivable,
Gain51(lossesl on
Thi5 includes any gain or loss resulting from revaluing investments to market value
revaluation of fixed at the end of the year.
assets
Gains/(105ses) on
investment assets
This includes any gain or loss on the sale of investments.
Page 10

Home-start Lisburn/Colin
Notes to the Accounts
Expenditure
Recognition of
expenditure
Expenditure is retognised on an accruals basis. Expenditure includes any VAT which
cannot be fully recovered, and is reported as part of the expenditure to which it
relates.
Expenditure on
These comprise the costs associated with attracting voluntary income, fundralslng
raising funds
trading costs and investment management Costs.
Expenditure on
These comprise the costs Incurred by the Charity in the delivery of its activities and
charitsble activities services in the furtherance of its objects, including the making of grants and
governance costs.
All grant expenditure is accounted for on an actual paid basis plus an accrual for
grants that have been approved by the trustee5 at the end of the year but not yet
paid.
These include those costs associated with meeting the constitutional and statutory
requirements of the Charity, including any audit/independent examination fees,
costs linked to the strategic management of the Charity, together with a share of
other administration costs.
Other expendlture These are support costs not allocated to a partlcular activity.
Grants payable
Governance costs
Taxation
The charity is exempt from corporation tax on its charitable activities.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade dlscount offered.
Prepayments are valued at the amount prepald net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprlse cash at bank and on hand, demand deposlts wlth banks and other
short-term highly liquid investments with original maturities of three months or less and bank overdrafts.
In the statement of financial positlon, bank overdrafts are shown within borrowings or current liabilities.
In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are
repayable on demand and form an integral part of the company's cash management.
Trade and other credltors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised
where the charity has a present obligation resulting from a past event that will probably result in the
transfer of funds to a third party and the amount due to settle the obllgatlon can be measured or
estimated reliably. Creditors and provlslons are normally recognised at their settlement amount after
allowing for nay trade discount5 due.
Page 11

Home-start Llsburn/Colin
Notes to the Accounts
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of
ownership of an asset. the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified
as operating leases.
Assets held under finance leases are Initially recognised as assets of the charity at their fair value at the
inception of the lease or, rf lower, at the present value of the minimum lease payments. The
corresponding liabilityto the lessor is included in the balance sheet date as a finance lease obligation.
Lease payments are apportioned between flnance expenses and reduction of the lease obligation so as to
achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are
recognised immediately, unless they are directly attributable to qualifying assets, in which case they are
capitalised in accordance with the charity's policy on borrowlng costs.
Assets held underfinance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term.
In the event that lease incentives are received to enter into operating leases, such incentives are
recognised as a Ilablllty. The aggregate benefit of incentlves Is recognised as a reductlon of rental
expense on a straight-line basls.
Penslon c05t5
The charity operates a defined contribution plan for its employees. A defined contributlon plan is a
pension plan under which the company pays fixed contributions into a separate entity. Once the
contributions have been pald the company has no further payments obligations. The contributions are
recognised as expenses when they fall due, Amounts not paid are shown In accruals In the balance sheet.
The assets of the plan are held separately from the company Sn Independently administered funds.
Recelpt of donated goods, facllltles and servlces
All donated goods, facilities and services received are recognised withln incoming resources and
expendSture at an estimate of the value to the charity.
2 Charitable status
The Charlty is a Northern Ireland registered charlty, governed by its governlng document.
Page 12

Home-start Lisbum/Colin
Notes to the Accounts
3 statement of Financial Activities - prlor year
Unrestricted
funds
Restricted
funds Total funds
2023
2023
2023
Income and endowments from:
Donatlons and legacies
Charitable activities
Investments
2,132
41,819
107
2,132
90,030
107
48,211
Total
44,058
48,211
92,269
Expendlture on:
Charitable activities
526
2,976
45,572
3,502
77,739
Other
32,167
Total
32,692
48,549
81,241
Net Income
11,365
(3371
11,028
Net Income before other
galns/(losses)
Other galns and losses:
Net movement In funds
11,365
{337}
11,028
11,365
{337)
11,028
Reconc115atlon of funds:
Total funds brought forward
Total funds carrled forward
51,663
12,925
64,588
63,028
12,588
75,616
4 Income from donat5ons and le8acles
Unrestricted
Total
Total
2024
2023
Donations
1,776
1,062
2,838
1,776
1,062
2,838
566
Fund raising
1,566
2,132
5 Income from charitsble actlvltles
Unrestrlcted
Restricted
Total
Total
2024
2023
Support Services
37,340
37,340
52,859
52,859
90,199
90,199
90.030
90,030
Page 13

Home-start Llsburn/Colin
Notes to the Accounts
6 Income frorn Investments
Unrestricted
Total
Totsl
2024
2023
Bank interest
540
540
107
540
540
107
7 Expendlture on charltable activities
Unre5trlcted
Restrirted
Total
Total
2024
2023
Expenditure on charitoble
activities
Support Services
Govemonce costs
2,033
3,418
5,451
3.275
Committee expenses
233
233
227
2,266
3,418
5,684
3,502
8 Other expendlture
Unrestrlcted
Restrlrted
Total
Total
2023
2024
Employee costs
Motor and travel costs
19,255
533
46,310
128
65,565
661
60,028
808
Premises cost5
3,711
3,469
3,006
29,975
4,844
1,597
8,555
5,066
3,006
82,853
8,554
5,991
2,359
77,740
General administrative costs
Legal and professional costs
52,878
9 Net income before transfers
2024
2023
This is stated after charglng:
ex greatia payment details
Page 14

Home-start Lisburn/Colin
Notes to the Accounts
10 staff costs
2024
2023
Salaries and wages
Pension costs
60,404
2,099
62,503
56,754
3,180
59,934
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees during the year was as follows:
2024
Number
2023
Number
11 Debtors
2024
2023
Prepayments and accrued income
204
195
204
195
12 Credltors:
amounts falling due wlthin one year
2024
2023
Other creditors
Accruals
220
662
882
761
761
Page IS

Home-start Lisburn/Colin
Notes to the Accounts
13 Movement In funds
In¢omin8
resources
At31
March
2024
(includlng
At l Aprll
other
2023 galns/losses)
Resources
expended
Gross
transfers
Restricted funds:
Restricted income funds:
Children In Need
The Henry Smlth Charity
Llsburn & Castlereagh City
Council
HSUK Warm Spaces Frlendly
Faces
LCCC Hardship Grant
HSUK Empowering Women
Groundworks- Tesco
Other Funders £1,500 or
under
3,358
8,165
10,000
31,200
{11,417)
(33,086)
1,941
6,279
4,730
(4,730)
102
(102)
{2,961)
(2,500)
{I,000)
961
2,000
2,500
1,000
1,429
{500)
929
Total
12,586
52,859
{56,296}
9,148
Unrestrlcted funds:
General funds
63,029
40,718
132,241)
71,507
Total funds
75,615
93,577
188,537)
80,655
Purposes and restrictions In relation to the funds:
Restrlcted funds:
Children In Need
The Henry Smith Charity
Lisbum & Castlereagh City
Council
HSUK Warm Space5 Friendly Support Services
Faces
Support Services
Support Services
Support Services
LCCC Hardship Grant
HSUK Empowering Women
Groundworks- Tesco
Other Funders £1,500 or
under
Support Ser41ces
Support Service5
Support Services
Support Services
Page 16

Home-start Llsburn/Colin
Notes to the Accounts
14 Analysls of net assets between funds
Unrestricted
fund5
Restricted
funds
Total
Net current asset5
23,408
23,408
57,247
57,247
80,655
80,655
15 Reconciliation of net debt
At31
March
2024
At l Aprll
2023
Cash flows
Cash and cash equivalents
76,302
76,302
4,910
4,910
81,212
81,212
Net Debt
76,302
4,910
81,212
16 Commltments
Operntlng leuse commltments
Annual commitments under non-cancellable operating leases are as follows:
2024
2024
2023
Land and
buildln8S
2023
Land and
bulldlngs
Other
Other
Operating leases wlth expiry date:
Penslon commltments
2024
2023
The penslon cost charge to the company
amounted to,.
2,099
3,180
Page 17

Home-start Llsburn/Colin
Detailed Statement of Flnanclal Artivities
for the year ended 31 March 2024
Unrestricte
d funds
2024
Restrfcted
funds Totsl funds
2024
2024
Total funds
2023
Income and endowments from:
Donations and legacies
Donations
1,776
1,062
2,838
1,776
1,062
2,838
566
Fund raising
1,566
2,132
Charitable activities
Support Services
37,340
37,340
52,859
52,859
90,199
90,199
90,030
90,030
Investments
Bank interest
540
540
540
107
540
107
Total Income and endowments
40,718
52,859
93,577
92.269
Expendlture on:
Charitable activitles
Support Servlces
2,033
2.033
3,418
3,418
5,451
5,451
3.275
3,275
Governance costs
Committee expenses
233
233
227
227
233
233
Total of expendlture on charltable
artlvltles
2,266
3,418
5,684
3,502
Employee costs
Salaries/wages
Pension costs
Staff tralning
18,363
718
42,041
1,381
2,888
46,310
60,404
2,099
3,062
65,565
56,754
3,180
94
174
19,255
60,028
Motor and travel costs
Travel and subsistence
533
533
128
128
661
808
661
808
Premises costs
Rent
Light, heat and power
Premises cleaning
3,150
551
4,350
494
7,500
1,045
10
8,555
7,500
1,054
io
3.711
4,844
8,554
General administratlve costs,
including depreclation and
amortisation
Bank charges
66
66
66
Page 18

Home-start Lisburnlcolln
Detailed Statement of Flnancial Activltles
Equipment leasing and hire
charges
Equipment repairs and
maintenance
503
503
372
605
605
1,216
General insurances
Postage and couriers
Software, IT support and related
costs
Stationery and printing
Sundry expenses
Telephone, fax and broadband
395
611
1,006
181
964
181
910
134
1,565
ioi
171
272
163
232
232
620
1,019
5,991
475
682
1,597
1,157
5,066
3,469
Legal and professional costs
Audit/Sndependent examination
fees fees
Other legal and professional
costs
480
480
480
2.526
2.526
1,879
3,006
3,006
2,359
Total of expendlture of other costs
Total expenditure
Net gains on investments
29,975
52,878
82,853
77,740
32,241
56,296
88,537
81,242
8,478
(3,438}
5,040
11,027
Net Income
Net 5ncome before other
galnsl(losses)
Other Gains
8,478
{3,4381
5,040
11,027
Net movement In funds
8,478
(3,438)
5,040
11,027
Reconclllation of funds:
Total funds brought forward
63,029
12,586
75,615
61,389
Total funds carrled forward
71,507
9,148
80,655
72,416
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