Company Registration Number: N1055096
Charity Number: NIC105847
Home-start Craigavon
{A Company Ilmlted by guarantee. not having a share capital)
Annual Report and Unaudited Financial Statements
for the financial year ended 31 March 2024
Daly Park & Company Ltd
Chartered Accountants and Registered Auditors
4 Carnegle Street
Lurgan
Co. Amiagh
BT66 6AS
Northern Ireland

Home-start Craigavon
IA company limited by guaranteè, not having a share capital)
CONTENTS
Page
Reference and Administrative Information
Trustees, Annual Report
Statement of Trustees, Responsibilities
Independent Examinerfs Report
ststement of Financial Activities
Balance Sheet
Notes to the Financial Statements
10-13
Supplementary Information relating to the Financial Statements
15

Home-start Craigavon
IA company Ilmited by guarantee. not having a share capital)
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustses
Geraldine Haughian
Margaret Young
Dorothy Trainor
Lisa Mcclean
Joseph Garvey (Chairperson)
Marie-Therese McDowell
Carol Halforty
Company Secretary
Carol Ann Halforty
Charity Number in Northern Ireland
NIC105847
Company Registration Number
N1055096
Registered Office and Principal Address
Mount Zion House
Edward Street
Lurgan
Co. Armagh
BT66 6DB
Independent Examiner
Daly Park & Company Ltd
Chartered Accountants
4 Carnegie Street
Lurgan
Co. Armagh
BT66 6AS
Northem Ireland
Principal Bankers
Bank of Ireland
13 Market Street
Lurgan
Co. Armagh
Northern Ireland
Solicitors
Cleaver Fulton Rankin
50 Bedford Street
Belfast
Co. Antrim
BT2 7FW
Northern Ireland

Home-stsrt Craigavon
IA company limited by guarantee, not having a share capital)
TRUSTEES. ANNUAL REPORT
forthe financial year ended 31 March 2024
The trustees present their Trustees, Annual Report. combining the Directors, Report and Trustees, Report. and the
unaudited financial statements for the financial year ended 31 March 2024.
The financial stalements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial
Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their financial slalements in accordance with
the Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 1021.
The Trustees, Report contains the information required to be provided in the Trustees, Annual Report under the
Statement of Recommended Practice ISORP) guidelines. The trustees of the company are also charity trustees for
the purpose of charity law and under the company's constitution are known as members of the board of trustees.
In this report the trustees of Home-slart Craigavon present a Summary of its purpose, governance, activities,
achievemenls and finances for the financial financial year 31 March 2024.
The company is a registered charity and hence the report and results are presenled in a fomi which complies with the
requirements of Ihe Companies Act 2006 and. although not obliged to comply with the Statement of Recommended
Practice (Charities SORP effective January 2015). the organisation has implemented its recommendations where
relevant in Ihese financial statements.
Mission. Objectives and Strategy
Objectives
Home-slart Volunteers help families facing isolation, the effects of post-nalal illness, disability or mental health issues.
bereavement, multiple births, povetty or financial difficulties, or a whole range of other challenges. After meeting with
the family to discuss their specific needs, Home-slart will match Ihe family to a Volunteer.
The help we give each family is unique and depends entirely on their circumstances, requirements and what they
want help with.
Structure, Govemance and Management
Structure
The charity is a registered charity which is govemed by up to seven trustees. Newly appointed trustees go through an
induction process lo fully familiarise themselves wilh the charity activities. policies and pr0￿dUreS. Members of the
Management Board attend al least one training session per year on their roles and responsibilities. Regular Iruslee
board meetings are held on a monthly basis. The Trustees delegate the daily operation of the charity lo the
administrator worker in post who manages the day-to-day activilies. finances and adminislration of the organisation.
Review of Activities. Achievements and Perfomiance
Vvhal Home-slart brings to your community
Outreach to families, home visiting and other family 5UPPOrt Servi￿$.
Partnership working and local expertise to enhance support for families.
Trustees from local people selected, trained and guided lo run a local servi￿.
Volunteers from local parents selected. trained and supeNised to provide one to one support to other local parents.
Added value with local and other funding and resources brought into the community.
Financial Review
The results for the financial year are set out on page 8 and additional notes are provided showing income and
expenditure in greater detail
Financial Results
At the end of the financial year the company has assets of £24,790 (2023 - £29,533) and liabilities of £600 (2023
£600}. The net assets of the company have decreased by £(4,743}.
Reserves Position and Policy
The board has examined the charity requirements for reserves in the light of the main risks of the organisation. It
believes the charity should hold reserves because the organisations depended on grant income for operations. Vvhich
can be subject to fluctuation and requires protection against, and the ability to continue operating. The board believes
that the minimum level of reserves should include and equivalent of six months operating costs and a contingency or
other unexpected costs.
The level of resources will be calculated and reviewed annually and will be built up to a desired level within stages
consistent with the charity's overall financial position and its need to maintain and develop ils charitable activities.

Home-start Craigavon
IA company limitsd by guarantee, not having a share capitsl}
TRUSTEES, ANNUAL REPORT
for the financial year ended 31 March 2024
Trustees
The truslees who served throughout the financial year, except as noted, were as follows:
Geraldine Haughian
Margaret Young
Dorothy Trainor
Lisa Mcclean
Joseph Garvey (Chairperson)
Marie-Therese McDowell
Carol Halfoty
In accordance with the Articles of Association, the directors retire by rotation and, being eligible, offer themselves for
re-election.
The secretary who served during the financial year was:
Carol Ann Halforty
Compliance with Sector-wide Legislation and Standards
The company engages pro-actively with legislation, standards and codes which are developed for the sector.
Home-start Craigavon subscribes to and is compliant with the following=
The Companies Act 2006
The Charities SORP (FRS 102)
In setting of our objectives and planning our activities for the year the trustees have considered the guidance provided
by bodies such as the Charity Commission for Northem Ireland and HM Revenue and Customs on public benefit to
ensure that the activities have helped to achieve the charity's purposes and provide and benefit lo the beneficiaries.
The direct benefits which flow from our purposes include ' improved health outcomes and improved uptake of health
appointments-,
happier, safer children and happier safer homes. As a result, fewer children suffer cruelty or
mallrealment,. parents and children feel less marginalised. Families make better use of local setvices and are less
isolated and have wider hortzons. Families are better able to cope with their needs.,
families develop improved
coping strategies and parents become more confident through increased education in childcare standards. All these
benefits are demonstrated by the completion of review visit forms which track an individual family's "journey ol
change". Also feedback questionnaires are completed by families and referrers at the close of support. The benefits ol
all our purposes are also demonstrated by regular evaluation of the services by Health & Social Care Trusts, funders
and monitoring and evaluation of the service. The purposes do not give rise to any harm. The beneficiaries of our
purposes are families who are experiencing difficulties or suffering stress and who have at least on child under 5
years of age and live in the Area of Benefit. A private benefit to Volunteers may arise from our mandatory training in
values and attitudes. safeguarding children, confidentiality etc. Through the training, Volunteers gain skills and
experience which are transferable to other settings. These beneffls are incidental and necessary to ensure the benefit
is provided to our beneficiaries. A second private benefit to Trustees may arise from our programme of training in
good governance, finance etc. Through the training, Trustees gain skills and experience which are transferable lo
other settings. These benefits are incidental and necessary to ensure the benefit is provided to our beneficiaries.
These private benefits are relevant to all our purposes.
Approved by the Board of Trustses on 5 June 2024 and signed on its behalf by:
Joseph Garvey {ChairpeTS
Trustee
Carol Halforty
Trustee

Home-start Craigavon
IA company limited by guarantee, not having a share capital)
STATEMENT OF TRUSTEES, RESPONSIBILITIES
for the financial year ended 31 March 2024
The trustees, who are also directors of Home-slart Craigavon for the purposes of company law, are responsible for
preparing the financial statements in accordance with applicable law and regulations.
Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that
law the truslees have elected to prepare the financial statements in accordance with United Kingdom Generally
Accepted Accounting Practice {United Kingdom Accounting Standards and applicable law) including FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under
company law the trustees musl not approve the financial statements unless they are satisfied that they give a true and
fair view of the state of affairs of the company and of the surplus or deficil of the company for that period.
In preparing these financial statements, the trustees are required to..
select suitable accounting policies and apply them consistenlly.,
make judgements and estimates that are reasonable and prudent..
state whether the financial statements have been prepared in accordance with the relevant financial reporting
framework. identify those standards, and note the effect and the reasons for any material departure from those
standards., and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
company will continue in operation.
The trustees confirm that they have complied with the above requirements in preparing the financial stslements.
The trustees are responsible for keeping adequate accounting records Ihal are sufficient to show and explain the
company's Iransaclions and disclose with reasonable accuracy at any time the financial position of the company and
enable them to ensure Ihal Ihe financial slatements comply with. They are also responsible for Safeguarding Ihe
as5els of the company and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
Approved by t
e-Board of Trustses on 5 June 2024 and signed on its behalf by:
Joseph Ganl
Trustee
{Chairperg8
Carol Halforty
Trustee

Home-start Craigavon
IA company Ilmlted by guarantee. not having a share capital)
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF HOME-START CRAIGAVON
We have examined the financial statemenls of the company for the financial year ended 31 March 2024, which
comprise the Statement of Financial Activities {incorporating an Income and Expenditure Account), the Balan￿ Sheet
and the related notes.
This report is made solely to the company's members, as a body, in accordan￿ with Chapter 3 of Part 16 of the
Companies Acl 2006. Our work has been undertaken so that we might compile the financial statements that we have
been engaged to compile, report to the Board of Trustees that we have done so. and stale those matters that we have
agreed to state to them in this report and for no other purpose. To the fullest extent pemiilted by law, we do not
accept or assume responsibility to anyone other than the company and the cornpany's members. as a body, for our
work, or for this report.
Respective responsibilities of trustses and examiner
The company's trustees (who are also the directors of the company for the purposes of company law) are responsible
for the preparation of the financial statements in accordance with the requirements of the Companies Acl 2006. The
company's trustees consider that an audit is not required ft)r this financial year under Chapter 3 of Part 16 of the
Companies Act 2006 and that an independent examination is required.
It is our responsibility to..
examine the financial statements under section 65 of the Charities Act;
follow the prO￿dureS laid down by the general Directions given by thè Charity Commission for Northern Ireland
under section 65{9){b) of the Charities Act,. and
state whether particular matters have Gome to our attention.
Basis of independent examiner's report
We have examined your company financial statements as required under section 65 of the Charities Act and our
examination was carried out in accordance with the general Directions given by the Charity Commission for Northern
Ireland under section 65(91(bl of the Charities Act. An examination includes a review of the accounting records kept
by the company and a comparison of the financial statements presented with those records. 11 also includes
consideration of any unusual items or disclosures in the financial statements and seeking explanations from the
trustees concerning any such matters. The procedures undertaken do nol provide all Ihe evidence that would be
required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fai¢ view
and the report is limiled to those matters sel out in the statement below.
In connection with our examination. no matter has come to our attention which gives us cause to believe that in, any
material respect..
accounting records were not kept in accordan￿ with section 386 of the Companies Act 2006
the financial statements do not accord with those accounting records
the financial statements have not been prepared in accordance with the arKounting requirements of section 396 of
the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice
applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Slandard applicable in
the UK and Republic of Ireland (FRS102)
there is further information needed for a proper understanding of the accounts to be reached.
Independent examlner's statement
We have no concerns and have come across no other matters in connection with Ihe examination to which attention
should
drawn in thi
ort in order lo enable a proper understanding of the financial statements to be reached.
DAL
ARK & COMPANY LTD
Cha
ed Accountants and Registered Auditors
4 Carnegie Street
Lurgan
Co. Amiagh
BT66 6AS
Northem Ireland
Date: 5 June 2024

Home-start Craigavon
{A company lirnited by guarantee, not having a share capital)
STATEMENT OF FINANCIAL ACTIVITIES
{Incorporatlng an Income and Expenditure Accounti
for the financial year ended 31 March 2024
Unrestricted Restricted
Funds
Funds
2024
2024
Total Unrestricted Restricted
Funds
Funds
Funds
2024
2023
2023
Total
Funds
2023
Notes
Incoming Resources
Voluntary Income
Inveslments
Other income
35,756
7,500
43,256
34,834
2,355
37,189
349
349
Total incoming resources
36.105
7.500
43,605
34,839
2.355
37,194
Resources Expended
Charitable activities
41,590
6,758
48,348
38,452
4,551
43,003
Net incomingloutgoing
reSou￿e$ before transfers
{5.485)
742
14,743)
{3,613)
(2,196)
{5,809)
Gross transfers be￿een
funds
Net movement in funds for
the financial year
(5,4851
742
14,743)
{3,613)
{2,196}
{5,809)
Reconciliation of funds:
Total funds beginning of the
year
13
27.533
1.400
28.933
31.146
3,596
34,742
Total funds at the end of
the year
22,048
2,142
24.190
27,533
1,400
28,933
The Slalement of Financial Aclivilies includes als gains and losses recognised in the financial year.
All income and expenditure relate to continuing activities.
The notes on pages 10 10 13 form part of the finanaal statements

Home-start Craigavon
(A company limited by guarantee, not havlng a share capltal)
Company Number.. N1055096
BALANCE SHEET
as at 31 March 2024
2024
2023
Notes
Fixed Assets
Tangible assets
797
996
Current Assets
Debtors
Cash at bank and in hand
196
23,797
184
28,353
23,993
28,537
Creditors: Amounts falling due within one year
10
1600)
{600)
Net Current Assets
23,393
27,937
Total Assets less Current Liabilities
24,190
28.933
Funds
Restricted trust funds
General fund (unrestricted)
2,142
22,048
1,400
27,533
Total funds
13
24.190
28,933
These financial statements have been prepared in accordarbce with the special provisions relating to small companies
within Part 15 of the Companies Act 2006.
For the financial year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of
the Companies Act 2006., and no notice has been deposited under section 476.
The trustees confirm that Ihe members have not required the company to obtain an audit of its financial statements for
the financial year in question in arxordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for ensuring that the company keeps accounting records which
comply with section 386 and for preparing financial slatements which give a true and fair view of the state of affairs of
Ihe company as at the end of the financial year and of its profit and loss for the financial year in accordance with the
requirements of sections 394 and 395 and which othetwise comply with Ihe requirements of the Companies Act 2006
relating to financial statements, so far as applicable to the company.
The financial statements have been prepared in accordance wilh the provisions applicable to companies subject to
the small companies, regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK
and Republic of Ireland" applying Sedion 1A of that Standard.
Approved by th
rd of Trustees and authorised for issue on 5 June 2024 and slgned on Its behalf by
Joseph Garvey (Chairperson)
Trustee
Carol Halforty
Trustee
The notes on pages 10 to 13 form part of the financial slalemenls

Home-stsrt Craigavon
{A company limited by guarantee, not having a share capitsl}
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2024
GENERAL INFORMATION
Home-start Craigavon is a company limited by guarantee incorporated in Northern Ireland. The registered
office of the company is Mount Zion House, Edward Street. Lurgan, Co. Armagh, BT66 6DB which is also the
principal place of business of the company. The financial stalements have been presented in Pound (£} which
is also the functional currency of the company.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items which are considered
material in relation to Ihe charity's financial stalernents.
Basis of preparation
The financial statements have been prepared on the going concem basis under the historical cost convention,
modified to include certain items at fair value. The financial statements have been prepared in accordance
with the Statement of Recommended Practice (SORPI "Accounting and Reporting by Chaiities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
FRS 102" applying Section 1A of that Standard.
As permitted by the Companies Act 2006, the company has varied the standard formats in that act for the
Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply
wilh the requirements of the Charities SORP and are in Complian￿ with section 4.7, 10.6 and 15.2 of Ihal
SORP.
Statement of compliance
The financial stalemenls of the company for the financial year ended 31 December 2017 have been prepared
on the going concem basis and in accordance with the Statement of Recommended Practice (SORP)
"Accounling and Reporting by Charities preparing their accounts in accordan￿ with the Financial Reporting
Standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Slandard.
Incoming Resources
Income is recognised by inclusion in the Statement of Financial Activities only when the company is legally
enlilled to the income, performance conditions altached to the item(s} of income have been met, the amounts
involved can be rneasu￿d with sufficient reliability and it is probable that the income will be received by the
company.
Resources Expended
Expenditure is analysed between costs of charitable activities and raising funds. The cos15 of each activity are
separately accumulated and disclosed, and analysed according to their major components. Expenditure is
recognised when a legal or constructive obligation exists as a resull of a past event, a transfer of economic
benefits is required in seltlemenl and the amount of the obligation can be reliably measured. Support costs
are those functions that assist the work of the company but cannot be attributed to one activity. Such costs
are allocated to activities in proportion to staff time spent or other suitable measure for each activity.
Tangible fixed assets and depreciation
Tangible fixed assels are stated at cost or at valuation, less accumulated depreciation. The charge to
depreciation is calculated to write off the original cost or valuation of tangible fixed assets. less their estimated
residual value, over their expected useful lives as follows=
Fixtures. fittings and equipment
20 % Reducing Balance
Debtors
Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at
the amount prepaid nel of any trade discounts due. Income recognised by the company from govemment
agencies and other co-funders, bul not yel received at financial year end. is included in debtors.
Cash at bank and in hand
Cash at bank and in hand comprises cash on deposit al banks requiring less than three months notice of
withdrawal.
Taxation
No current or deferred taxation arises as the company has been granted charitable exemption. Irrecoverable
valued added tax is expensed as incurred.
10

Home-start Craigavon
{A company limlted by guarantse. not havlng a share capital)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2024
Pensions
The company operates a defined contribution pension scheme for employees. The assets of the scheme are
held separately from those of the Company. Annual contributions payable to the company's pension scheme
are charged to the income and expenditure account in the period to which they relate
INCOME
DONATIONS AND LEGACIES
Unrestricted Restrictsd
Funds
Funds
2024
2023
Voluntary Income
35,756
7,500
43,256
37,189
INVESTMENTS
Unrestricted Restricted
Funds
Funds
2024
2023
Investments
OTHER INCOME
Unrestricted Restrlcted
Funds
Funds
2024
2023
Other inwme
349
349
EXPENDITURE
CHARITABLE ACTIVITIES
Direct
Costs
Other
Costs
Support
Costs
2024
2023
Charitable Activities
48,161
187
48,348
43,003
NET INCOMING RESOURCES
2024
2023
Net Incoming Resources are stated after charyingl(crediting):
Depreciation of tangible assets
Independent Examiner's remuneration:
independent examination services
199
249
600
800
INVESTMENT AND OTHER INCOME
2024
2023
Bank interest
349
EMPLOYEES AND REMUNERATION
The staff costs comprise..
2024
2023
Wages and salaries
Pension costs
27,302
1,508
28,205
1,508
28,810
29,713
11

Home-start Craigavon
{A company limited by guarantee, not having a share capltsll
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2024
TANGIBLE FIXED ASSETS
Fixtures,
fittings and
equipment
Total
Cost
At 31 March 2024
5,652
5,652
Depreciation
At 1 April 2023
Charge for the financial year
4,656
199
4,656
199
Al 31 March 2024
4,855
4,855
Net book value
At 31 March 2024
797
797
At 31 March 2023
996
996
DEBTORS
2024
2023
Prepayments and accrued income
196
184
10.
CREDITORS
Amounts falling due within one year
2024
2023
Accruals and deferred income
600
600
PENSION COSTS - DEFINED CONTRIBUTION
The company operates a defined contribution pension scheme. The assets of the scheme are held
separately from those of the company in an independently administered fund. Pension costs amounted lo
£1.50812023 - £1.508J.
12.
RESERVES
2024
2023
At the beginning of the year
Oeficil for the financial year
28,933
{4.743)
34,742
15,809)
At the end ofthe year
24,190
28.933
13.
FUNDS
13.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted Restricted
Funds
Funds
Total
Funds
At 1 April 2022
Movement during the financial year
31.146
(3,613)
3.596
(2,196)
34,742
{5,809)
At 31 March 2023
Movernenl during the financial year
27,533
(5,485)
1,400
742
28,933
(4,743)
At 31 March 2024
22,048
2.142
24.190
12

Home-start Craigavon
IA company Ilmited by guarantee. not having a share Capital)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2024
13.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 April
2023
Income Expenditure
Transfers
between
funds
Balance
31 March
2024
Restricted funds
Armagh City Banbridge&
Craigavon Council
SHSCT- IY Babies
HS UK John Lewis
2,000
2,000
5,500
4,758
742
1,400
1,400
1,400
7,500
6,758
2,142
Unrestricted funds
Unrestricted General
27,533
36,105
41,590
22,048
Total funds
28,933
43,605
48,348
24,190
13.3 ANALYSIS OF NET ASSETS BY FUND
Fixed
assets
- charity use
Current
assets
Current
liabilities
Total
Restricted trust funds
2,142
2,142
Unrestricted general funds
797
21,851
(600)
22,048
797
23,993
1600)
24,190
14.
STATUS
The company is limited by guarantee not having a share capital.
The liability of the members is limited.
Every member of the company undertakes to contribute to the assets of the company in Ihe event of its being
wound up while they are members. or within one year thereafter, for the paymenl of the debts and liabilities of
the company contracted before they ceased to be members, and the costs, charges and expenses of winding
up, and for the adjustment of the rights of the contributors among themselves, such amount as may be
required. not exceeding £ 1.
15.
TRUSTEE REMUNERATION
The trustees did not re￿1Ve, nor did they waive. any remuneration during the current financial year. (2023 -
£nil).
16.
INDEPENDENT EXAMINERS REMUNERATION
The independent examiners, Daly Park & Company Ltd. received an independent examination fee of £600
inclusive of vat for their professional work (2023 - £600).
13

HOME-START CRAIGAVON
IA Company limited by guarantee. not having a share capital)
SUPPLEMENTARY INFORMATION
RELATING TO THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2024
14

Home-start Craigavon
IA company limited by guarantee, not havlng a share capitsll
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
Operating Statement
for the financial year ended 31 March 2024
2024
2023
Income
43,256
37,125
Expenses
Wages and salaries
staff defined contribution pension costs
Staff training
Services l Rent payable
Insurance
Printing, postage and stationery
Telephone
Travelling
Auditolsllndependent Examinels remuneration
Bank charges
Volunteer Expenses
Family Support Costs
Depreciation
27,302
1,508
1,221
4,970
1,835
440
1,351
246
600
86
872
7,718
199
28,205
1,508
19
5,136
1.440
728
1,068
317
600
81
1,483
2.164
249
48,348
42.998
Miscellaneous income
Bank interest
349
64
Net deficit
(4,743)
(5,809)
The supplementary information does not form part of the financial statements
15