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2023-03-31-accounts

Charity Registration No. NIC105760

Company Registration No. NI055676 (Northern Ireland)

HOME-START ANTRIM DISTRICT

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

HOME-START ANTRIM DISTRICT

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mary Mayrs
Philip Scott (Treasurer)
Joan McDermott
Barbara Irvine
Valerie McGlaughlin
Paul Livingstone (Chairperson)
Brian O'Neill
Elizabeth McConnell - appointed 18 May 2022
Secretary Sharon Caldwell
Charity Number NIC105760
Company Number NI055676
Principal Address 12b Market Square
Antrim
BT41 4AW
Registered Office 12b Market Square
Antrim
BT41 4AW
Independent Examiner Mrs C Corrigan FCA
Corrigan CA Limited
24 Greystone Road
Antrim
BT41 2QN

HOME-START ANTRIM DISTRICT

CONTENTS

Page
Trustees' report 1 - 4
Statement of trustees' responsibilities 5
Independent examiner's report 6
Statement of financial activities 7
Balance Sheet 8
Notes to the financial statements 9 - 14

HOME-START ANTRIM DISTRICT

TRUSTEES' ANNUAL REPORT INCLUDING DIRECTORS' REPORT FOR THE YEAR ENDED 31 MARCH 2023

The directors, who are also the trustees, present their report and financial statements for the year ended 31st March 2023.

The trustees have adopted the provision of the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable in the UK and Ireland (FRS 102) (effective 1 January 2015) in preparing the annual report and financial statements for the charity.

Reference and administrative details

Registered Office 12b Market Square Antrim BT41 4AW Trustees Mary Mayrs Philip Scott (Treasurer) Joan McDermott Barbara Irvine Valerie McGlaughlin Paul Livingstone (Chairperson) Brian O'Neill Elizabeth McConnell - appointed 18 May 2022 Independent Examiner Celine Corrigan FCA Corrigan CA Limited 24 Greystone Road Antrim BT41 2QN

Structure, governance and management

The charity is a company limited by guarantee.

None of the trustees have any beneficial interest in the company. Each of the trustees are members of the company and are liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The company is a registered charity with the Charity Commission in Northern Ireland. Registration number: NIC105760

1

HOME-START ANTRIM DISTRICT

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Objectives and activities

The principal activity of the company is the promotion of child welfare in the Antrim District.

The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 requires organisations to meet two criteria i.e. 'Charitable Purpose' and 'Public Benefit'. In relation to the 'charitable purpose' the Memorandum and Articles of Association of Home-Start Antrim District states that the organisation meets a number of the charitable purposes as set out in the regulations i.e. 'the prevention or relief of poverty, the advancement of health or the saving of lives' and 'the relief of those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage'.

Home-Start Antrim District meets the public benefit test, as the organisation provides services, which can be accessed by members of the public who are in need of such services.

Achievements and Performance

Home-Start Antrim has been offering support to parents with young children in Antrim, Randalstown, Toomebridge, Crumlin, Templepatrick and Parkgate since October 1990. Volunteers are recruited, trained, and supported to provide support to families with children under 5 in three specific areas. Home support volunteers provide one-to one weekly friendship to individual families, providing compassionate and confidential support in whatever way they can. Other volunteers run our weekly family group nurturing supportive relationship and community in a family friendly environment. Another team of volunteers engage with different families each week providing practical assistance through provision of valuable resources at our weekly baby bank

Our three service deliveries are outlined briefly below: -

Home-Support

Home support is changing. Since the pandemic we have found that families seem less keen to receive support in their own homes. Demand for group support has increased so we may need to evaluate whether along with our large family group, smaller more specific group support may be more effective. We could also consider creating a comfortable meeting place where families can meet on a one-to one basis with their volunteer as an alternative to their own home. Meeting the needs of parents in a way that suits them is very much the focus of our planning as we look forward.

Family Group

Family group is thriving. We currently have 38 families on our register and a healthy attendance every week. We use the large sports hall as well as we can to provide an ideal environment for play, parent and child activities and more importantly friendship. We have seen valuable relationships being built between parents and with volunteers too. After the isolation experienced by so many during COVID it has been so encouraging to see a valuable sense of community established. Many children who were initially withdrawn are now running in every week ready to play with their peers and becoming more ready for the big world of nursery school. A committed team of volunteers makes this all possible.

2

HOME-START ANTRIM DISTRICT

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Antrim Baby Bank

This new project has almost doubled its output. In our second year we completed 296 referrals for practical help, 150 of these were families receiving help for the first time. Thanks to the generous donations of the public and the commitment and hard work of our team of volunteers we continue to pass on valuable baby essentials and resources hoping to reduce the stress many families are experiencing at this time. This project reaches families from all backgrounds, and we now recognise that we may need to translate some of our information leaflets into other languages. The other focus of the baby bank is to signpost parents to other services in the town that are relevant to their needs and circumstances. As this project grows, we may also consider creating a drop in where parents who have already connected with volunteers can come in for a friendly ear and a chat.

Governing Document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Appointment of Trustees

Home-Start Antrim District's process on the recruitment and appointment of trustees is underpinned by the Memorandum and Articles of Association.

Trustee Induction and Training

New trustees are briefed on their legal obligations under charity guidelines, the Charity Commission guidance on public benefit, the content of the constitution, the committee and decision-making process, the strategic and operational plan, and the recent financial performance of the charity. The trustees attend relevant training events.

Financial Review

The financial statements are presented in the standard format required by the Charities SORP and cover the activities of Home-Start Antrim District. The Statement of Financial Activities (SOFA) on page 6 shows the gross income from all sources and the split of activity between restricted and unrestricted funds. It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to around 6 months expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised.

The charity's main source of income is grant funding and donations.

Total income of the charity during the year ended 31st March 2023 was £72,916, compared to £76,103 in 2022.

Expenditure during the year has decreased this year from £72,067 in 2022 to £70,788 in 2023. The overall result is that the charity reported a surplus of £2,128 in 2023 compared to a surplus of £4,036 in 2022.

3

HOME-START ANTRIM DISTRICT

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Reserves Policy

The trustees would aim to have in hand an amount equal to six months regular expenditure as free reserves to meet future shortfalls in income and unexpected expenses. Their desired level of reserves is therefore £35,394. The balance of free reserves as at 31st March 2023 was £43,706, (£41,578 in 2022). This is more than the desired level.

Future Plans

As the needs increase, we need new volunteers to help us with the work in front of us. It is my hope that in the Autumn we will be able to encourage more parents to attend our volunteer preparation course and join our community of helpers.

We continue to network other community groups such as MPDA, Oasis Foodbank, Sure-Start, Women’s Aid, Parenting NI, Family Hub, CYPSP, Antrim & Newtownabbey Borough Council and several of the local churches. The need to support local families will always be there and working together with other services is most definitely the most effective way to make a real and permanent difference in our community.

Volunteers

The charity made use of 29 volunteers and without their assistance the charity would not have been able to assist the number of families and children that it did. The trustees wish to acknowledge their deep appreciation to those who helped the organisation voluntarily throughout the year.

Approved by the Board on 21 June 2023 and signed on its behalf by:

______ Sharon Caldwell Company Secretary.

4

HOME-START ANTRIM DISTRICT

STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2023

The trustees are responsible for preparing the Trustee Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Northern Ireland requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these accounts, the trustees are required to

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Companies Act 2006, the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

5

HOME-START ANTRIM DISTRICT

INDEPENDENT EXAMINERS REPORT FOR THE YEAR ENDED 31 MARCH 2023

I report on the accounts of Home-Start Antrim District for the year ended 31st March 2023.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The trustees who are also the directors of Home-Start Antrim District for the purposes of company law, are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 65(9)(b) of the Charities Act (Northern Ireland) 2008 and that an independent examination is needed.

It is my responsibility to:

BASIS OF INDEPENDENT EXAMINER'S REPORT

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to the matters set out in the next statement.

INDEPENDENT EXAMINER'S STATEMENT

In connection with my examination, no other matter except that referred to in the previous paragraph has come to my attention:

Celine Corrigan, FCA Corrigan CA Limited, 24 Greystone Road, Antrim, BT41 2QN

6

HOME-START ANTRIM DISTRICT

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

Note
Incoming Resources
Donations and legacies
2
Charitable activities
4
Investment income
3
Total Receipts
Payments
Charitable activities
5
Total Payments
Net receipts / (payments)
Transfers between funds
6
Net movement in funds
Funds brought forward
Funds carried forward
7		 Unrestricted
Funds
£
5,016
57,437
107
62,559
60,431
60,431
2,128
0
2,128
41,578
43,706		 Restricted
Funds
£
0
10,357
0
10,357
10,357
10,357
0
0
0
0
0		 Total
2023
£
5,016
67,794
107
72,916
70,788
70,788
2,128
0
2,128
41,578
43,706		 Total
2022
£
2,576
73,524
3
76,103
72,067
72,067
4,036
0
4,036
37,542
41,578

7

HOME-START ANTRIM DISTRICT

BALANCE SHEET

FOR THE YEAR ENDED 31 MARCH 2023

Fixed Assets
Tangible Fixed Assets
8
Current Assets
Cash At Bank and in hand
Creditors: amounts falling due
within one year
9
Net Current Assets
Total assets less current liabilities
Income Funds
Restricted Funds
Unrestricted Funds
11		 £
£
868
45,131
45,131
-2,293
42,838
43,706
0
43,706
43,706
2023		 £
£
604
43,008
43,008
-2,034
40,974
41,578
0
41,578
41,578
2022		 £
£
604
43,008
43,008
-2,034
40,974
41,578
0
41,578
41,578
2022
40,974
41,578
0
41,578
41,578

For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to Small Companies.

The members have not required the companiy to obtain an audit of its accounts for the year in question in accordance with section 476.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on and signed on 21 June 2023 its behalf by:

___ Paul Livingstone Chairperson

8

HOME-START ANTRIM DISTRICT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Accounting Policies

Basis of preparation

The financial statements have been prepared on the going concern basis under the historical cost convention and in accordance with Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2015) and the Companies Act 2006. The principle accounting policies which have been applied consistently throughout are set out below.

The charity has taken advantage of the exemption from the requirement to produce a cash flow statement on the grounds that it is a small charity.

Charitable Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the charitable objectives unless the funds have been designated for other purposes.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Incoming Resources

Income from charitable activities is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that the income will be received.

Income from grants, whether 'capital' or 'revenue' grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income from donations and legaices are recorded as received as entitlement arises at that stage and are classified as restricted or unrestricted according to any conditions stipulated/intended by the donor.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity. This is normally upon notification of the interest paid or payable by the bank.

Resources Expended

Expenditure on charitable activities is recognised once there is a legal and constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. The charity is below the charity audit threshold and therefore is exempt from reporting expenditure on an activity basis. The charity has opted to report by the nature of expenditure rather than on an activity basis.

9

HOME-START ANTRIM DISTRICT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Accounting Policices (continued)

Fixed assets and depreciation

All fixed assets are initially recorded at cost. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value based on process prevailing at the date of acquisition of each asset evenly over its expected useful life, as follows:

Fixtures, Fittings & Office Equipment - 20% straight line basis

Stocks

Stocks are stated at the lower of cost and net realisable value.

Net realisable value is based on estimated selling price less any further costs expected to be incurred to completion and disposal.

Operating Leases

Rentals payable under operating leases are charged in the income and expenditure account on a straight line basis over the lease term.

2. Donations and Legacies

Unrestricted Restricted Total Total
Funds Funds
2023 2023 2023 2022
£ £ £ £
Donations and gifts 5,016 0 5,016 2,576

3. Investment Income

Investment Income
Unrestricted Restricted Total Total
Funds Funds
2023 2023 2023 2023
£ £ £ £
Bank Interest Receivable 107 0 107 3

10

HOME-START ANTRIM DISTRICT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

4. Incoming resources from charitable activities

Unrestricted
Funds
2023
£
Grants
57,437
Fundraising Income
0
57,437
Included within income relating to grants are the following:
Unrestricted Funds
Northern Health & Social Care Trust
Restricted Funds
Children In Need
Antrim & Newtownabbey Borough Council
Limavady Community Small Grants
Homestart UK
Impact Network NI		 Restricted
Funds
2023
£
10,357
0
10,357		 Total
2023
£
67,794
0
67,794
2023
£
57,437
57,437
10,357
0
0
0
0
10,357
67,794		 Total
2022
£
73,524
0
73,524
2022
£
54,307
54,307
9,857
5,400
0
3,960
0
19,217
73,524

11

HOME-START ANTRIM DISTRICT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

5.
Total resources expended
Staff Costs
Charitable expenditure
Support Costs
Governance
Analysis by fund:
Unrestricted funds
Restricted funds
Included in Charitable Expenditure:
Families & Family Morning
Volunteer Expenses
Travel
Baby Bank Expenses
Included in Support Costs:
Rent
Heat & Light
Insurance
Maintenance		 2023
£
34,535
14,531
18,785
2,937
70,788
2023
£
60,664
10,357
71,021
2023
£
6,093
2,541
1,193
4,704
2023
£
9,080
3,823
195
400		 2022
£
37,200
12,620
19,447
2,800
72,067
2022
£
52,850
19,217
72,067
2022
£
6,632
1,710
690
3,587
2022
£
9,593
2,853
355
0

6. Related Parties

There are no related party transactions to be disclosed.

7. Employees

The average number of employees during the year was 2. (2022, 2 employees). At the end of the year there was 1 employee.

12

HOME-START ANTRIM DISTRICT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

8. Tangible Fixed Assets

Cost:
At 1 April 2022
Additions
Disposals
At 31 March 2023
Depreciation:
At 1 April 2022
Charge in Year
Eliminated On Disposal
At 31 March 2023
Net Book Value:
At 31 March 2023
At 31 March 2022
9.
Creditors
Other creditors & accruals
10. Analysis of net assets between funds
Tangible Fixed assets
Current assets/(liabilities)		 Unrestricted
Funds
2023
£
868
42,838
43,706		 Restricted
Funds
2023
£
0
0
0		 2023
£
2,293
2023
£
868
42,838
43,706		 Fixtures,
Fittings &
Equipment
£
8,968
843
0
9,811
8,364
579
0
8,943
868
604
2022
£
2,034
2022
£
604
40,974
41,578

13

HOME-START ANTRIM DISTRICT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

11. Movement in funds

Movement in funds
Fund
Unrestricted
Restricted		 At
01/04/2022
£
41,578
0
41,578		 Incoming
Resources
£
62,559
10,357
72,916		 Resources
At
Expended
31/03/2023
£
£
60,431
43,706
10,357
0
70,788
43,706
43,706

12. Company limited by guarantee

The company is limited by guarantee not having a share capital. The liability of each of its members is limited to £1.

13. Independent Examiners Remuneration

The independement examiner's remuneration was £1,590.

14