Charlty Re8lstratk•n No. NIC105760 Company Reglstratlon No. N1055676 INorthern Ireland) HOME-START ANTRIM DISTRICT ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
HOME-sfART ANTRIM DISTRI LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mary Mayrs Philip Scott ITreasurerl Joan McDeTmott Barbara Irvine- Resigned 01/1112025 Valerie McGlau8hlin Brlan O'Neill Elizabeth Mcconnell Carol Kerr Secretary Sharon Caldwell Charlty Number NIC105760 Company Number N1055676 Prfneipal Address Stiles Community Centre 11 Fountain Hill Antrim 8T41 ILZ Re8lstered Offlce Stiles Community Centre 11 Fountain Hill Antrim 8T41 Iiz Independent Examlner Mrs A Harbin50n FCJ Corrigan CA Limited 24 Greystone Road Antrim 8T412QN
HOME-START ANTRIM DISTRICT CONTENTS Page Twstees. report Statement of trustees. responsibilities Independent examiner's report Statement of financial artivities 8alante Sheei Notes to the fin3ncial statements 9-14
HOME-START ANTRIM DISTRICT TRUSTEES, ANNUAL REPORT INCLUDING DIREcfoRS' REPORT FOR THE YEAR ENDED 31 MARCH 2026 The direttors, who are also the trustees, present their report and finala1 ststements for the year ended 31st March 2026. The trustees have adopted the provision of the Companies Att 2006 and Accounting and Reportlng by Charities.. Statement of Recommended Prartice applicèble in the UK and Ireland IFRS 1021 (effective l January 20151 in preparin8 the annual report and financial statements for the chrlty. Reference and èdmlnlstratlve detalls Re8lstered Office Stiles Community Centre 11 Fountsin Hill Antrirn BT41 ILZ Trustees Mary Mayr5 Philip Scott ITrea5vrerl Joan McDermott Barbara ITre- Ilesi8ned oty1112025 ValerSe McGlau8hlln Brian O'Neill Elizabeth Mcconnell Carol Kerr Independent Exarniner Arnanda Harbin50n FCA Corrigan CA Umited 24 GreystoTre Road Antrlm BT412QN Struclurep governance and management The charity 15 a company limited by 8uarantee. None of thetrustees have any beneficlal lftterest In the company. Each of the trustees are members of the company and ère liable to contrlbute an amount not exceeding £1 towards the assets of the company in the event of Ilquidation. The company is a reglstered charlty with the Charity Commission in Northem Ireland. Registrètlon number." NIC105760
HOME-START ANTRIM DISTRICT TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 Oblecllves and actfvltles The principal attivity of the company is the promotion of Child welfare in the Antrim Disirict. The Charities (Accounts and Reports) Regulation5 INtsrthern Ireland) 2015 requires or8anlsations 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 Distrsct 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 haidship or other disadvantage.. Home-start Antrim Distrirt meets the public benelit test. as the or8anisation provides services, whtch ¢an be accessed by members of the public who are in need of such service5. AchI•Ments and Perfomian¢e Home-start Antrim has been offering support to parents with young children in Antrim, Randalstown. Toomèbridge. Crumlin, Templepatrick and Parkgate since October 1990. Volunteers are recruited. trained. and supported to provide support to familie5 Wlth children under S in three specific areas. Home support volunteers provide one-to one weekly friendship to individual families. providlng 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 a5S15tance through provision of valuable resources at our weekly baby bank. Our three seThite dellveries are outlined briefly below.. Home Su ort One to one support has been very much the core of what we do at Home-start Antrim District and when Ihis kind of support work5 It makes a real and tangible difference in the lile of the family. However. many are not as open to receiving one to one support so in addition to this we offèr the option of attending a eonnect 8lOUP Wlth up to 8 other parents. Parent5 are invited to attend a 6-week Care for Family'Time out for Parents, course to begin with. The gTOUP will then decide tO8ether on further activities. and this will135t for approximately 6 months. We hopè this wlll build trust and conrtèction with us as a charity and establish valuable pa¥ent friendships. Famil Grou Our weekly family group is a happy and noisy place. We have over 40 famllies on our register and a healthy attendance every week. We use the large sports hall as well as we can to provide an ideal environmeni for play. parent and child actlvities and more importantly friendship. We have seen valuable relationships being built between parents and with volunteers too. Thanks to a very committed and hardworking team of volunteers this has become a wonderful place full of fun and activity fof everyone. It has been great to welcome a few new volunteers to the team and all in all a valuable sense of community ha5 been established.
HOME-START ANTRIM DISTRicr TRusfEES' REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 Antrim Bab Bank This project has increased in capacity and efflclency. We are now sUPPOrting on average 15-20 families receive practical support every week. The capatity aftd strength of this project has grown as a direct result of the diligence ol our Baby Bank Co Ordinator and her committed and hardworking team of volunteers. The Baby Bank has become a vital connection point for families within our community. We hope to develop this project by offering relevant workshops and Short courses for parents aiming to build stronger connectlons and provlde ongolng support. Govemln8 Document The charity is controlled by its 8overnin8 document, a deed of trust. and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2(MJ6. Appolntment of Trustees Home-start Antrim District's process on the recruitment and appointment of trustees Is underpinned by the Memorandvm and Articles of Association. Trustee Inductlon and Tralnln8 New tru5tee5 afe briefed on their legal obligations under charity 8uidelines, the Charity Commission guidance on public benefit, the content of the constitution, the committee and decision-making process, the 5trate8ic and operational plan, and the recent financial performance of the charity. The trustees attend relevant training events. Flnantlal Revlèw The financial staiements are presented in the standard format required by the Charities SORP and ¢over the aetivities of Home-start Antrim District. The Statement of Financial Activities ISOFAI on page 7 shows the gross income from all sources and the Split of activity between Testricted and unrestricted funds. It is the poliry of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equSvalent to around 6 months expenditUTe. The trustees consider that reserves at this level will ensure that, in the event of a Significant drop funding. they will be able to continue the charity's current artivitie5 while consideration is given to ways in whieh additional funds may be raised. The charity's main source of income is 8rant funding and donations. Total income of ihe charity durlng the year ended 31st March 2026 was £97,430. compared to £76,594 in 2025. Expenditure during the year has increased this year from £,455 in 2025 to £107.375 in 2026. The overall result is that the charity reported a deficlt of £9,945 in 2026 compared to a deficit of £13,861 in 2025.
HOME-START ANTRIM oisTricr TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 Resew¥es Policy The rrustees would airn to have in hand an amount equal to six rnonths regular expenditure a5 free reserves to meet futu shortfalls in incorne and unexpetted expenses. Their desired level of reserves 15 therefore E53,687. The balance of free reserves as at 31st March 2026 was £32,475 (£44,914 20251. The balance of free resetves is currently below the desired level. Future Plans A5 we now have three staff members and an increa5in8 volunteer team the future feels very positive lor our charity. We continue to network other cornrnunity groups such 35 Muckamore Parish Development Association. Antrirn Foodbank, Surtrstart, Women's Aid, Rutled8e training, Network Personnel, Parenting Nl, Family Hub, Motherhood Collective, Aware Nl, Antrim Cornrnunity Fridge, Employers For Childcare, Gems, Antrirn & Newtownabbey Borough Councll and several of the local churches. The need to support local families will always be there and workin8 together with other services is most definitely the most effective wayto 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 acknowled8e their deep appreciation to those who helped the organisation voluntarily throughout the year. Approved by the Board onloth June 2026 and si8ned on its behalf bv.. Brlan O'Nelll Chalrptrson
HOME-START ANTRIM DISTRICT STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2026 The trustees are responslble 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 account5 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 preparin8 these accounts, the trustees are required to select suitable accounting policie5 and then apply them conslstently. observe the methoils and prrnciples in the Charities SORP: make judBements and estimates that are reasonable and prudent. state whether applicable accounting standards have been followed, subject to any materlal departures disclosed and explained in the accounts, and prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping sufficient accounting records that Illsclose with reasonable accuracy at any time the financial p051tion of the charity and enable them to ensure that the accounts comply with the Companies Act 2006, the Charities (Accounts and Reports) Regulations (Northern Irelandl 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.
HOME-START ANTRIM DisfRicr INDEPENDENT EXAMINERS REPORT FOR THE YEAR ENDED 31 MARCH 2026 I rèport on the accounts of Home-start Antrim Distritt for the year ended 31st March 2026. RESPEcfivE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The trustee5 who are also the directors of Horne-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 6519llbl of the Charities Act (Northern Irelandl 2008 and that an independent examination is needed. It is my responsibility to.. examine the accounts under section 65 of the Charities Act folltsw the procedures laid down in the general Directions given by the Charity Commission under section 6519llbl of the Charities Art - State whether particular matters have come to my attention. BASIS OF INDEPENDENT EXAMINER'S REPORT My examination was carried out in accordance with the general directions given by the Charity Commis5i0n. An examinatitsn includes a review of the accounting records kept by the charity and a comparison of the account5 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 procedure5 undertaken do not Provide all the evidence that would be required in an audit and consequently no opinion 15 given as to whether the accounts preseni 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 exarnination, no other matter except that Teferred to in the previous paragraph ha5 come to my attention.. lal which gives mè reasonable cause to believe that in any material respect the requirements.. lil to keep accounting records In accordance with section 386 of the Companies Act 2006: and lill to prepare accounts which accord with the accounting records. comply wlth the ccountin8 requirements of 396 of the Companies Act 2006 and wilh the methods and principles of the Statement of Recommended Practice.. Accounting and Rerporting bv Charities. have not been met, or Ibl to which, in my opinion, attention should be drawn in order io enable a proper understanding of the accounts to be reached. Amanda Harblnson, FCA Corrigan CA Limlted, 24 Greystone Road, Antrlm, BT412QN 10th June 2026
HOME-START ANTRIM DISTRICT STATEMENT OF FINANCIAL AcfiviTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2026 Note Unrestrided Funds Restrirted Funds Total 2025 Total 2024 Incoming Rè50urce5 Donations and legacies Charitable activities Investment income 7,505 61,667 178 2.827 25,253 10.332 86,920 178 4,711 71,597 286 Total Recelpts 69,350 28,080 97,430 76,594 Payments Charitable activilies Support Costs Governance 69.340 9.931 2.518 17,321 8,265 86,661 18.196 2.518 75,475 11,969 3.011 Total Paents 81.789 15.586 107.375 90.455 Net receipts I Ipaymentsl Translers beeen funds -12.439 2.494 -9.945 -13,861 Net movement in funds Funds brought forward -12,439 44,914 2,494 170 -9,945 45.084 -13,861 58.945 Funds carried forward 32,475 2,664 35,139 45,084
HOME-START ANTRIM DISTRicr BALANCE SHEET FOR THEYEAR ENDED 31 MARCH 2026 2026 2025 Flxed Assets Tangible Fixed Assets 212 341 Current Assets Cash At Bank and in hand 38.520 38,520 48,240 48,240 Creditors: amounts falling due wlthln one year -3,593 -3,497 Net Current Assets 34,927 44,743 Totsl assets less current Ilabllltles 35,139 45.084 Income Funds RestTlCted Funds Unrestricted Funds 2.662 32,477 170 44.914 li 35,139 45,084 For the year ended 31 March 2026 the company wa5 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 audlt 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 respett to accounting records and the preparation ol the accounts. These accounts have been prepared and delivered in accordance with the provisions applicable to cornpanies subject to the small companies regime. Approved by the Board on 10th June 2026 and si8ned on its behalf by.. 8rlan O'Nèlll Chalrperson
HOME-START ANTRIM DISTRicr NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Atrountlng PollcSes Bosls of preporation The flnan¢ial statements have been prepared on the going concern basis under the historical cost convention and in accordance wlth Accounting and Reportin8 by Charities- Statement of Recommended Practice applicable to tharitie5 preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective I january 20151 and the Companies Act 2CM)6. The principle accounting policies which have been applied consistently throu8hout are set out below. The tharity has taken advantage of the exemption from the requirement to produce a cash flow statement on the grounds that it is a Small charity. Chorltoble Funds Unrestrirted funds are available for ¢Jse at the discretion of the trLtstees in furtherance of the charitable objertives unle55 the funds have been designated for other purposes. Restricted funds are subject to specific conditions by donors a5 to how they may be used. The purposes and uses of the restricted fund5 are set out in the notes to the financial statements. IrKoming Re50urce5 Income frorn charitable activities is recognised when the charity is legally entitled to it after anv 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 wlll be received and the amount can be measured relIabV 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 stipulatedlintended by the donor. Interest on funds held on deposit is included when receivable and the amount can bè measured rellably by the charity. This is normally upon notification of the interest paid or payable by the bank. Resotsrces Expended Expenditure on charitable activities is recogni5ed once there is a legal and construrtive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefit5 will be required in settlernent and the amount of the obligation can be measured lIablY. 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.
HOME-START ANTRIM DISTRICT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Accounting Pollcices (contlnued) Fixed 055ets ond depreciation All fixed assets are initially iecorded 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 follow5- Fixtures, Fittings & Office Equipment - 20% straight line basis Openlting Leoses Rentals payèble under operating leases are charged in the income and expenditure account on a straight line basis over the lease term. Donations and Le8acies Unrestricted Funds 2026 Restrirted Funds 2026 Total Total 2026 2025 Donations and gifts 7,505 2,827 10,332 4,711 Investment Income Unrestrlrted Funds 2026 Restrirted Funds 2026 Total Total 2026 2025 Bank Interest Receivable 178 178 286 io
HOME-START ANTRIM DISTRicr NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 In¢omln8 resources from charltable activltles Unrestrlcted Funds 2026 Restrlcted Funds Total Total 2026 2026 2025 Grants 61,667 61,667 25,253 25,253 86,920 86,920 71,597 71.597 Included within Income relating to grant$ are the following- 2026 2025 Unrestrlrted Funds Northern Health & Social Care Trust Black Santa Ardbarron Trust 60,667 1,000 68.495 1.300 1.000 61,667 70.795 Restrlcted Funds Childfen In Need Enkalon Antrim & NeOwn3bbeY Borough Council National Lottery- Awards For All 2.188 1,000 4.765 17.300 25,253 802 802 86.920 71,597 li
HOME-START ANTRIM DISTRicr NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Total resources expended 2026 2025 Staff Costs Charitable expenditure Support Costs Governance 60.192 26,469 18,196 2,518 107.375 49.041 26.434 11,969 3,011 90,455 Analysis by fund: 2026 2025 Unrestricted funds Restricted funds 81,789 25,586 107,375 10,781 79,674 90,455 Included In Charltable Expenditure: 2026 2025 Families & Family Morning Volunteer Expenses Travel Baby Bank Expenses Staff expenses & Training Group Activities & Workshops Fundraising 1,049 6.992 1,146 6,880 1,314 7.262 1,791 7,195 1,438 7.009 2.487 6.765 1,575 26,469 26,434 12
HOME-START ANfRIM DISTRICT NOTOTHE FINAWCIALSTATEMENrs FOR THE YEAR ENDED 31 MARCH ZOZ6 IndudEd In Support Costs.. 2026 ?025 Rent Heal & ght 2.852 2,911 1,095 4.561 2.094 2,637 3.299 2,340 Maintenance Telephone, post38e &siatlorry Office Expenses PR & Ad¥ertislng Sundry Subscription5 Computer Bank Char8e5 Depreciation 362 1,258 2,765 172 33 318 252 156 169 11,969 443 I,oio 414 179 18.196 6. Relttd P4rtk5 There are no relared partytransactionsto bedlxb5ed. EMpIDs The average number ol employeesdvrinÉtheyear was 3.12025. 3 empltyeesl. Atthe end of the yeèrthere werE 3 employees. 8. Tan¥lble Flxed A55ets FiVre5, Fittin85 & Equipment Cost.. At l AprS1202S 3,021 50 Oisposals At 31 March 2026 3.071 Depreciation.. At l AprS12025 Char8e in Year Ellmlnaredon DI¥al At 31 March 2026 2,680 179 2,859 Net 8ookVal". At ai March 2026 212 At 31 March 2025 341 9. crtdO 2016 1025 Other credltors & accruals 3.593 3,497 IJ
HOME-sfART ANTRIM DISTRicr NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 10. AnalysSs of net assets between funds Unrestrkted Restrided Funds Funds 2026 2026 2026 2025 Tangible Fixed assets Current assetsllliabilitiesl 212 32,265 32,477 212 34,927 35,139 341 44,743 45,084 2,662 2,662 11. Movémènt In funds At 0110412025 Incomlng Resources Resources Expended At 3110312026 Fund Unrestricted Restricted 44.914 170 45.084 69,350 28,080 97,430 81,789 25,586 107,375 32,475 2,664 35.139 12. Company Ilmlted by8uarantee The company is limited by guarantee not having a share capital. The liability of each of its members 15 limited to £1. 13. Independent EMamlner5 Remuneratlon The independent examiner's remuneration was £1710. 14