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2024-03-31-annual-report

Charity registration number NIC105848

Company registration number NI033207 (Northern Ireland)

START360 LTD

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

START360 LTD

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr G Walls
Ms K Higgins
Mr N Hutchinson
Ms P Logue
Ms P Browne
Mr A Clarke
Ms Y Cowan
Dr G Neill
Mr G Milling
Mrs S M McIlveen (Appointed 30 January 2024)
Secretary Ms P Logue
Charity number NIC105848
Company number NI033207
Registered office 6-10 William Street
Belfast
BT1 1PR
Auditor GMcG BELFAST
Chartered Accountants & Statutory Auditor
Alfred House
19 Alfred Street
Belfast
BT2 8EQ
Bankers Santander
Bridle Road
Bootle
Merseyside
L30 4GB
Solicitors Edwards & Co
28 Hill Street
Belfast
BT1 2LA
A&L Goodbody Northern Ireland
42-46 Fountain Street
Belfast
BT1 5EF

START360 LTD

CONTENTS

Page
Trustees' report 1 - 7
Independent auditor's report 8 - 13
Statement of financial activities 14
Balance sheet 15
Statement of cash flows 16
Notes to the financial statements 17 - 33

START360 LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their annual report and financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "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 2019)".

Objectives and activities

The objects of the charity are to promote the benefit of the inhabitants of Northern Ireland without distinction of sex, race or of political, religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common attempt to relieve poverty, advance education, preserve and protect health and provide facilities in the interests of social welfare for recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants.

Operating with a multi-disciplinary team on a cross-community, regional basis, Start360 has a proven track record as a lead provider of flagship holistic interventions for its service users.

The Charity’s objects (“Objects”) are specifically restricted to the following: -

To provide for the benefit of the public:

  1. Assistance through mentoring, counselling, group work, advocacy and other intervention, diversionary and support programmes and activities to youths and/or adults who:

  2. have experienced problems related to their misuse of alcohol, drugs or other harmful substances or are considered at risk of such misuse;

  3. suffer, or at risk of, isolation or exclusion from their communities;

  4. face barriers to employment;

  5. experience other forms of disadvantage, including emotional and behavioural problems.

  6. Support services for the families of such persons.

  7. Consultancy services to organisations, agencies and institutions that have an interest in furthering these Objects.

  8. Access to criminal justice services.

  9. Access to mental health services.

Start360 provides a range of interventions to young people, adults and their families – including those who have issues with substance use, who are isolated from their communities, who offend, who face barriers to employment or who experience other forms of disadvantage.

The charity's activities include one-to-one work, group work, mentoring, counselling, complementary therapies and residential experiences.

The beneficiaries are disadvantaged young people, adults and families. They have one or more of the following issues in their lives – substance use by themselves or family members, mental ill health, unemployment, being in and/or leaving care, being in and/or leaving custody, coming to the attention of the PSNI or social services, or general disengagement from the local community. The communities of the service users and the wider public also benefit through substantial savings to the public purse.

Start360 does not charge any fees. No harm comes from its purposes and no private benefit occurs. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

START360 LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance

Significant activities and achievements against objectives

Start360, in consultation with staff, senior management and Board developed a strategic plan for 2022-2025. The core strategic aims are focused on quality service delivery, service development and innovation, and influencing public policy. To measure success against these Strategic Aims Start360 implemented a Scorecard to highlight the series of measures, targets and initiatives which, when acted on, will ensure this plan continues to be delivered and reviewed over the remaining period.

The 2023-2024 organisational scorecard provides more detail on how Start360 delivered on strategic priorities in the financial year across four reporting areas.

1. Service Users and Stakeholders

Achievements and performance toward ‘Service Users and Stakeholders’ in 2023-24 were as follows but not limited to:

2. Processes and Operations

Achievements and performance toward ‘Processes and Operations’ in 2023-24 were as follows but not limited to:

3. People and Innovation

Achievements and performance toward ‘People and Innovation’ in 2023-24 were as follows but not limited to:

START360 LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

4. Finance and Resources

Achievements and performance toward ‘Finance and Resources’ in 2023-24 were as follows but not limited to:

Financial review

The results for the year are set out in detail on pages 14 to 33. The charitable company returned net income for the year of £198,793 (2023 – £292,076).

At 31 March 2024, the total funds of the charity amounted to £1,905,275 (2023 - £1,706,482) comprising restricted funds of £93,139 (2023 - £103,833) and unrestricted funds of £1,812,136 (2023 - £1,602,649).

Reserves policy

Unrestricted funds are considered to be essential to provide sufficient funds to cover any unforeseen costs which may arise, and to fulfil the legal obligations of the charity in the event that current levels of income are not maintained. Unrestricted funds are needed to:

Start360’s reserve policy is to aim to hold reserves equivalent to three months' staff costs and three months' running costs including an estimate of redundancy and professional fees. This figure is to be reviewed on an annual basis to ensure it remains accurate and relevant within Start360’s overall financial situation. The level of free reserves at the year end was £693,111, which equates to approximately 11 weeks' expenditure.

START360 LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Designated Funds

In summary, at 31 March 2024, the designated funds were as follows:

Designated Fund Amount Notes
Central Admin Support £37,500 This designation will allow for the provision of admin support to
address critical need and shortfall where most required across the
organisation.
Business Development £37,500 This will allow the organisation to ensure continued business
development and exploration into the identification, generation
and availability of new and additional income opportunities and
streams.
Communications £60,000 This designation is for the development of the communications
strategy through the appointment of dedicated comms personnel
alongside external commsguidance and expertise.
Volunteer
Development		 £60,000 This designation is to support and enhance the volunteer offering
by covering additional delivery costs as necessary. Where
possible it is envisaged, it will sustain the delivery of the volunteer
offer if required.
Relocation
and
refurbishment
£200,000		 This designation is to cover property costs including any relocation
or refurbishment costs as and when required.
GRIT £3,943 This relates to the remainder of funds which were designated to
facilitate the continuation and promotion of the legacy of the GRIT
service and cover anyassociated costs.
IT £100,000 This designation is for consistent IT upgrades/maintenance
ensuring devices in operation across the organisation and the
client system remain fit forpurpose.
HR £270,025 This designation is for general HR matters including a provision
for redundancy costs relating to the uncertainty of contracts in the
current climate andpotential redundancycosts.

Risk management

The trustees have conducted a review of the major risks to which the charity is exposed, and systems have been established to mitigate those risks. Significant external risks in relation to funding have led to the development of a strategic plan, which will allow for the diversification of funding and activities. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charity. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.

START360 LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Plans for future periods

Priority Areas for 2024-25

Service Users and Stakeholders

Processes & Operations

People and Innovation

Finance & Resources

Structure, governance and management

Start360 is a company limited by guarantee and does not have a share capital. It is governed by its Memorandum and Articles of Association and the liability of each member is limited to an amount not exceeding £1.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr G Walls

Ms K Higgins Mr N Hutchinson Ms P Logue Ms P Browne Mr A Clarke Ms K Gilliland (Resigned 13 June 2023) Ms Y Cowan Dr G Neill Mr G Milling Mrs S M McIlveen (Appointed 30 January 2024)

START360 LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Recruitment and appointment of trustees

The charity is administered by the board of trustees. Trustees are sought according to the need to fill skills or diversity gaps. Suitable candidates are nominated by current board members, and are then appointed through joint agreement from the full board of trustees. Induction and training events are organised according to need.

Organisational structure

The Senior Leadership Team (SLT) is responsible for the day to day running of the charity, led by the Chief Executive, Mr Danny McQuillan.

Statement of Trustees' responsibilities

The trustees, who are also the directors of Start360 Ltd for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements 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, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. 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.

Auditor

In accordance with the company's articles, a resolution proposing that GMcG BELFAST be reappointed as auditor of the company will be put at a General Meeting.

Small companies exemption

In preparing this report, the directors have taken advantage of the small companies exemption provided by section 415A of the Companies Act 2006.

START360 LTD TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Dlsclosure of Informatlon to audltor Each of the IDJsl¢es has conflrmed that there is no InfotTnation of which they are aware whlch Is rel8vant to the audlt, but of whleh the auditor is unaware. They have further confirmed that they have taken appropriate steps to Identify such relevant Infomalion and to 8Stabllsh that the auditor is aware of such information. The Trustees, report was approved by the 8oard ol TTUStees. Clarke ChaIr￿r$On

START360 LTD

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF START360 LTD

Opinion

We have audited the financial statements of Start360 Ltd (the ‘charity’) for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

START360 LTD

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF START360 LTD

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the Trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

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START360 LTD

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF START360 LTD

Responsibilities of trustees

As explained more fully in the statement of Trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

START360 LTD

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF START360 LTD

Extent to which the audit was considered capable of detecting irregularities, including fraud

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

In identifying and assessing potential risks of material misstatement in respect of irregularities, including fraud and non-compliances with laws and regulations, we considered the following:

As a result of these procedures, we considered the opportunities and incentives that may exist within the company for fraud and identified the greatest potential for fraud in income recognition. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory frameworks that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the Companies Act 2006, and local tax legislation.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company’s ability to operate or to avoid a material penalty.

START360 LTD

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF START360 LTD

Audit response to risks identified

Our procedures to respond to the risks identified included the following:

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. In addition, as with any audit, there remains a higher risk of non-detection of irregularities, as they may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect noncompliance with all laws and regulations.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

START360 LTD

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF START360 LTD

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Nigel Moore FCA (Senior Statutory Auditor) for and on behalf of GMcG BELFAST

12 December 2024

Chartered Accountants Statutory Auditor

Chartered Accountants & Statutory Auditor

Alfred House 19 Alfred Street Belfast BT2 8EQ

START360 LTD

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
3
3,394
-
Charitable activities
4
230,692
3,032,327
Other trading activities
5
3,559
-
Investments
6
85,863
-
Total income
323,508
3,032,327
Expenditure on:
Raising funds
7
815
-
Charitable activities
8
250,402
2,905,825
Total expenditure
251,217
2,905,825
Net income
72,291
126,502
Transfers between
funds
137,196
(137,196)
Net movement in
funds
10
209,487
(10,694)
Reconciliation of funds:
Fund balances at 1 April 2023
1,602,649
103,833
Fund balances at 31 March
2024
1,812,136
93,139		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
3,394
11,825
75,000
3,263,019
255,785
2,977,886
3,559
6,767
1,167
85,863
33,258
-
3,355,835
307,635
3,054,053
815
801
-
3,156,227
231,420
2,837,391
3,157,042
232,221
2,837,391
198,793
75,414
216,662
-
165,213
(165,213)
198,793
240,627
51,449
1,706,482
1,362,022
52,384
1,905,275
1,602,649
103,833		 Total
2023
£
86,825
3,233,671
7,934
33,258
3,361,688
801
3,068,811
3,069,612
292,076
-
292,076
1,414,406
1,706,482

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

START360 LTD BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Noto• Fixed as50ts Tangible a5sels 14 119.262 140,570 Current ass•ts Debtors Cash deposits Cash al bank and In hand 15 118,148 659,023 1,218,284 194.876 160.000 1,530,890 1.995.455 1.885,766 Credltorg: amounts lalllng du• wlthln ong ￿ar 17 (209,442) (319.854) Nat CL¥renl 05S8t8 1,786,013 1.565,912 Tolal ass•ts l••s curr•nl Il•blllti l.W5.275 1,706,482 In¢om• lund• RestrfGted funds 93.139 103.833 De51gnal8d funds General unrestricted funds 21 768,968 1,043,188 768,968 833,681 1.812,136 1,602,849 1.905.275 1.706,482 fln8ndal slalemenis h8v8 been pr•pared In a¢6￿ra8nc• wllh the pro￿510n￿ appllcable to ￿MPanIeS subject to $rnall companles rogime. The fjn8nclal ststemenl8 wern approved by the TTrjSt￿ on .. J-A M5 P Brovme Trustserrreasurer Iwke Ch•irper•on Company reglstratlon numbor N1033207 -15-

START360 LTD

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024

Notes
Cash flows from operating activities
Cash generated from operations
30
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash generated from investing
activities
Net cash used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
Relating to:
Cash at bank and in hand
Short term deposits included in current asset
investments		 2024
£
£
123,470
(22,916)
85,863
62,947
-
186,417
1,690,890
1,877,307
1,218,284
659,023		 2023
£
£
277,685
(1,241)
33,258
32,017
-
309,702
1,381,188
1,690,890
1,530,890
160,000		 2023
£
£
277,685
(1,241)
33,258
32,017
-
309,702
1,381,188
1,690,890
1,530,890
160,000
309,702
1,381,188
1,690,890
1,530,890
160,000

START360 LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

Charity information

Start360 Ltd is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 6-10 William Street, Belfast, BT1 1PR.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's articles of association, the Companies Act 2006 and "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 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors 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.

1.4 Income

Income 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 income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

START360 LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies (Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or 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.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Expenditure is recognised once there is a legal or 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. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Support costs are those costs incurred directly in support of expenditure on the objects of the company and include project management. Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements.

Charitable activities and Governance costs are costs incurred on the company's educational operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.

All expenditure is inclusive of irrecoverable VAT.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements depreciated over the term of the lease Fixtures and fittings 25% per annum straight line Computers 25% per annum straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

START360 LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies (Continued)

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

START360 LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

Restricted and unrestricted funds

Judgements are made in relation to allocation of income and expenditure to restricted and unrestricted funds. The directors consider it appropriate to allocate these funds based on interpretation of the terms of grants and donations received. The charity is able to generate a surplus on some of the projects that are funded by income that the trustees consider to be restricted. Any surplus earned on such projects is transferred to unrestricted funds when the relevant services have been delivered in full and the trustees are satisfied that no amounts will become repayable.

Key sources of estimation uncertainty

Fixed assets

The annual depreciation charge on fixed assets depends primarily on the estimated lives of each type of asset and estimates of residual values. The directors regularly review these asset lives and change them as necessary to reflect current thinking on remaining lives in light of prospective economic utilisation and physical condition of the assets concerned. Changes in asset lives can have a significant impact on depreciation and amortisation charges for the period. Detail of the useful lives is included in the accounting policies.

Debtors

Short term debtors are measured at transaction price, less any impairment. Impairment of such debtors involves some estimation uncertainty.

3 Income from donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
Donations and gifts 3,394 - 3,394 11,825 75,000 86,825

START360 LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

4
Charitable activities
Health Employability
2024
2024
£
£
Performance related
grants
2,491,634
203,942
Less: deferred income
44,672
-
2,536,306
203,942
Analysis by fund
Unrestricted funds
-
81,124
Restricted funds
2,536,306
122,818
2,536,306
203,942
For the year ended 31 March 2023
Unrestricted funds
-
78,351
Restricted funds
2,468,798
204,117
2,468,798
282,468
Performance related grants
Public Health Agency -
Health
1,538,443
-
Employability
-
81,124
Probation Board for
Northern Ireland
-
-
ASCERT
275,007
-
Department of Justice
-
-
AD:EPT
638,183
-
Switch onto Employment
-
-
Prison Arts
-
-
YouthStart
-
122,818
Thrive
-
-
Other
40,001
-
2,491,634
203,942		 Justice
Core Support
2024
2024
£
£
405,180
118,641
19,783
(20,833)
424,963
97,808
87,950
61,618
337,013
36,190
424,963
97,808
115,494
61,940
295,868
9,103
411,362
71,043
-
-
-
-
98,027
-
-
-
60,138
-
-
-
-
-
32,732
-
-
-
214,283
-
-
118,641
405,180
118,641		 Total
2024
£
3,219,397
43,622
3,263,019
230,692
3,032,327
3,263,019
1,538,443
81,124
98,027
275,007
60,138
638,183
-
32,732
122,818
214,283
158,642
3,219,397		 Total
2023
£
3,150,307
83,364
3,233,671
255,785
2,977,886
3,233,671
255,785
2,977,886
3,233,671
1,551,117
78,351
142,000
253,090
50,016
626,041
204,117
37,739
-
-
207,836
3,150,307

START360 LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

5 Income from other trading activities

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
Other generated income 3,559 - 3,559 6,767 1,167 7,934

6 Income from investments

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Interest receivable 85,863 33,258

7 Raising funds

**Unrestricted ** Unrestricted
funds funds
2024 2023
£ £
Fundraising and publicity
Other fundraising costs 815 801
815 801

START360 LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

8
Charitable activities
Staff costs
Depreciation and
impairment
Other costs
Share of support costs (see
note 9)
Share of governance costs
(see note 9)
Analysis by fund
Unrestricted funds
Restricted funds
For the year ended 31 March
Unrestricted funds
Restricted funds
9
Support costs
Staff costs
Depreciation
Other costs
Audit fees
Analysed between
Charitable activities		 Health Employability
2024
2024
£
£
1,615,565
129,090
-
217
445,460
31,761
2,061,025
161,068
335,182
21,948
-
-
2,396,207
183,016
-
81,370
2,396,207
101,646
2,396,207
183,016
2023
-
76,459
2,329,353
204,726
2,329,353
281,185		 Justice
Core Support
2024
2024
£
£
317,411
35,222
-
36,931
71,493
-
388,904
72,153
55,513
53,294
-
7,140
444,417
132,587
104,495
64,537
339,922
68,050
444,417
132,587
105,681
49,280
296,468
6,844
402,149
56,124
Support
costs
Governance
costs
£
£
391,057
-
7,076
-
67,804
-
-
7,140
465,937
7,140
465,937
7,140		 Total
2024
£
2,097,288
37,148
548,714
2,683,150
465,937
7,140
3,156,227
250,402
2,905,825
3,156,227
2024
£
391,057
7,076
67,804
7,140
473,077
473,077		 Total
2023
£
2,063,318
31,271
467,935
2,562,524
498,787
7,500
3,068,811
231,420
2,837,391
3,068,811
231,420
2,837,391
3,068,811
2023
£
420,694
7,818
70,275
7,500
506,287
506,287

Governance costs includes payments to the auditors of £5,850 (2023 - £5,580) for audit fees.

START360 LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

10 Net movement in funds 2024 2023
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements 5,850 5,580
Depreciation of owned tangible fixed assets 44,224 39,089

11 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

12 Employees

The average monthly number of employees during the year was:

Administration and finance
Management
Direct delivery
Total
Employment costs
Wages and salaries
Social security costs
Other pension costs
The number of employees whose annual remuneration was more than £60,000
is as follows:
£70,001 to £80,000
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
Aggregate compensation		 2024
Number
7
4
72
83
2024
£
2,220,034
206,893
61,418
2,488,345
2024
Number
1
2024
£
287,925		 2023
Number
8
4
69
81
2023
£
2,202,878
200,092
81,042
2,484,012
2023
Number
-
2023
£
289,809

START360 LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

12 Employees (Continued)

The charity considers its management team, made up of five members of staff, to represent the Key Management Personnel.

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

14 Tangible fixed assets

Leasehold
improvements
Fixtures and
fittings
£
£
Cost
At 1 April 2023
176,809
124,524
Additions
-
9,608
Disposals
-
(81,790)
At 31 March 2024
176,809
52,342
Depreciation and impairment
At 1 April 2023
101,884
124,524
Depreciation charged in the year
18,349
91
Eliminated in respect of disposals
-
(81,790)
At 31 March 2024
120,233
42,825
Carrying amount
At 31 March 2024
56,576
9,517
At 31 March 2023
74,925
-
15
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income		 Computers
Total
£
£
289,633
590,966
13,308
22,916
(171,472)
(253,262)
131,469
360,620
223,988
450,396
25,784
44,224
(171,472)
(253,262)
78,300
241,358
53,169
119,262
65,645
140,570
2024
2023
£
£
56,694
92,352
61,454
102,524
118,148
194,876

START360 LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

16 Cash deposits

Flagstone portfolio

2024 2023
£ £
659,023 160,000

The Flagstone portfolio represents bank deposits that mature after more than three months. Deposits are held with a number of banks and managed through the Flagstone client platform.

The comparative figure was included within cash at bank in the prior year accounts and has been represented in these financial statements for presentational purposes.

17 Creditors: amounts falling due within one year

Notes
Other taxation and social security
Deferred income
18
Trade creditors
Other creditors
Accruals and deferred income
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2023
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2024		 2024
2023
£
£
42,830
43,985
40,853
83,391
89,516
50,776
11,362
12,892
24,881
128,810
209,442
319,854
2024
2023
£
£
40,853
83,391
2024
2023
£
£
40,853
83,391
83,391
168,234
(81,474)
(141,614)
38,936
56,771
40,853
83,391		 2023
£
43,985
83,391
50,776
12,892
128,810
319,854
2023
£
83,391
2023
£
83,391
83,391

18 Deferred income

START360 LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

19 Retirement benefit schemes
2024 2023
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 61,418 81,042

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

20 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

ASCERT
Thrive
AD:EPT
PHA
Vision 360
RDV Project
PBNI
Small projects
Hagan Homes
YouthStart
Previous year:
ASCERT
Thrive
AD:EPT
PHA
Switch on Employment
Co-Operation Ireland
Princes Trust
Futures
Education Authority
RDV Project
PBNI
Small projects
Hagan Homes		 At 1 April
2023
Incoming
resources
Resources
expended
£
£
£
-
275,007
(277,421)
-
238,986
(238,986)
-
638,183
(638,183)
28,833
1,583,116
(1,440,603)
-
29,167
(31,042)
-
40,000
(40,000)
-
98,027
(100,936)
-
7,023
(6,453)
75,000
-
(30,554)
-
122,818
(101,647)
103,833
3,032,327
(2,905,825)
At 1 April
2022
Incoming
resources
Resources
expended
£
£
£
-
253,090
(253,090)
-
153,868
(153,868)
-
626,041
(626,041)
30,328
1,506,445
(1,367,000)
-
204,684
(204,684)
-
-
(41)
-
25,497
(25,497)
22,056
-
-
-
3,714
(3,714)
-
57,726
(57,726)
-
142,600
(142,600)
-
5,388
(3,130)
-
75,000
-
52,384
3,054,053
(2,837,391)		 Transfers
At 31 March
2024
£
£
2,414
-
-
-
-
-
(143,824)
27,522
1,875
-
-
-
2,909
-
(570)
-
-
44,446
-
21,171
(137,196)
93,139
Transfers
At 31 March
2023
£
£
-
-
-
-
-
-
(140,940)
28,833
-
-
41
-
-
-
(22,056)
-
-
-
-
-
-
-
(2,258)
-
-
75,000
(165,213)
103,833		 Transfers
At 31 March
2024
£
£
2,414
-
-
-
-
-
(143,824)
27,522
1,875
-
-
-
2,909
-
(570)
-
-
44,446
-
21,171
(137,196)
93,139
Transfers
At 31 March
2023
£
£
-
-
-
-
-
-
(140,940)
28,833
-
-
41
-
-
-
(22,056)
-
-
-
-
-
-
-
(2,258)
-
-
75,000
(165,213)
103,833
103,833

START360 LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

20 Restricted funds (Continued)

See notes 26-29 for explanatory notes to the funds.

21 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

Designated funds
General funds
Previous year:
Designated funds
General funds		 At 1 April
2023
Incoming
resources
Resources
expended
£
£
£
768,968
-
-
833,681
323,508
(251,217)
1,602,649
323,508
(251,217)
At 1 April
2022
Incoming
resources
Resources
expended
£
£
£
798,943
-
(29,975)
563,079
307,635
(202,246)
1,362,022
307,635
(232,221)		 Transfers
At 31 March
2024
£
£
-
768,968
137,196
1,043,168
137,196
1,812,136
Transfers
At 31 March
2023
£
£
-
768,968
165,213
833,681
165,213
1,602,649		 Transfers
At 31 March
2024
£
£
-
768,968
137,196
1,043,168
137,196
1,812,136
Transfers
At 31 March
2023
£
£
-
768,968
165,213
833,681
165,213
1,602,649
1,602,649

See note 26 for explanatory notes to the funds.

22 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 March 2024:
Tangible assets
119,262
-
Current assets/(liabilities)
1,692,874
93,139
1,812,136
93,139		 Total
2024
£
119,262
1,786,013
1,905,275

START360 LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

22 Analysis of net assets between funds (Continued)

Unrestricted
Restricted
funds
funds
2023
2023
£
£
At 31 March 2023:
Tangible assets
140,570
-
Current assets/(liabilities)
1,462,079
103,833
1,602,649
103,833		 Total
2023
£
140,570
1,565,912
1,706,482

23 Financial commitments, guarantees and contingent liabilities

A portion of grants received may become repayable if the company fails to comply with the terms of letter of offer.

24 Operating lease commitments

Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2024
£
63,000
112,545
175,545		 2023
£
58,811
154,384
213,195

25 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

START360 LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

26 Explanatory notes to the funds

Unrestricted Funds

General Reserves

This fund includes all core funding that the charity receives and is expendable at the discretion of the directors for the general purposes of the charity. In addition, funds may be held in order to finance capital investment and working capital.

Designated Funds

Central admin support - £37,500 has been designated to allow for the provision of admin support to address critical need and shortfall where most required across the organisation.

Business development - £37,500 has been designated to ensure continued business development and exploration into the identification, generation and availability of income generation opportunities and streams.

Communications - £60,000 has been designated towards the development of the communications strategy through the appointment of dedicated comms personnel alongside external comms guidance and expertise.

Volunteer development - £60,000 has been designated to support and enhance volunteer offering by covering additional delivery costs as necessary. Where possible it is envisaged it will sustain the delivery of the volunteer offer if required.

Relocation & refurbishment costs - £200,000 has been designated as part of the relocation/refurbishment strategy to cover property costs as and when required.

GRIT - £3,943 relates to the remainder of funds that were designated to facilitate the continuation and promotion of the legacy of the GRIT service and cover any associated costs.

I.T - £100,000 has been designated for consistent IT upgrades/maintenance ensuring devices in operation across the organisation and the client system remain fit for purpose.

H.R - £270,025 has been designated for HR matters. Additionally, includes designation around the uncertainty of contracts in the current climate and potential redundancy costs etc.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

START360 LTD

27 Explanatory notes to the funds (continued)

Restricted Funds

THRIVE

The Start360 THRIVE (Throughcare Health & Recovery Interventions Valuing Emotional wellbeing) regional service has been designed to engage clients and their families at the pre and post release stage. Support will begin in prison and be available to those who present with mental ill-health as their primary issue. The service is designed to meet the needs of those who engage with the service in-line with the funding priorities detailed in the NI Mental Health Strategy 2021-2031.

AD:EPT

AD:EPT is a service provided by Start360 funded by the South Eastern Health and Social Care Trust and is delivered in partnership with the Trust and the Northern Ireland Prison Service. AD:EPT is a comprehensive substance misuse service providing a multi component model of delivery. It offers a range of services to people in custody who have problems associated with the misuse of substances.

PHA

Funding from PHA covers a number of services:

a) DAISY - Youth Treatment Service

DAISY (Youth Treatment Service) is delivered in partnership between ASCERT and Start360, and funded by the Public Health Agency. It provides person-centered programmes for young people and young adults to help reduce the harm caused by their substance misuse. The service offers direct work with the young person through therapeutic mentoring, individual counselling, therapeutic group work and therapeutic play work. Also, DAISY works with the whole family through one to one parent/carer support and systemic family interventions. The service operates in Belfast, South Eastern, Northern and Western Health and Social Care Trust areas.

b) Targeted Life Skills Service

The Targeted Life Skills Service is for young people aged 11-21 years, who are deemed at risk of misusing drugs and/or alcohol. The service delivers a bespoke life skills & harm reduction programme, based on the needs of the group. These skills based education programmes are expected to positively influence a person’s ability to adopt safer behaviours. Start360 delivers this service in the Northern (in partnership with ASCERT) and Southern Health & Social Care Trust areas. The programme is normally delivered over 4 – 8 sessions. The courses are interactive and designed to cater the needs of all young people, taking into account their age and learning ability.

c) YES (Youth Engagement Service)

Funded by the Public Health Agency, YES is a drop-in centre and social space for people aged 15-25, with a focus on promoting positive health and lifestyle choices. Offering information, advice and support on a range of issues including emotional health and well-being, relationships, confidence and self-esteem, and drugs and alcohol. It is also a space for people to come and socialise, while at the same time finding assistance on wider issues including employment support and signposting to other services.

d) Protect Life

Start360 delivers Protect Life in three regions: Southern Health and Social Care Trust, South and East Trust and Belfast Trust Areas. Protect Life provides mentoring support for young people who are at risk of Suicide or Self Harm to help them address their specific issues.

START360 LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

28 Explanatory notes to the funds (continued)

e ) Connections

Connections is the development and delivery of an integrated education and prevention plan to raise awareness of the impact of drugs and alcohol locally, under the direction of the PHA and DACTs. Start360 delivers this service in the Northern and Southern Trust areas.

Connections will:

f) Voices (Hidden Harm Service)

Voices are therapeutic services for children, young people and families affected by parental substance misuse.

g) Lads to Dads

Lads to Dads is an accredited group work programme that provides young fathers/fathers to be within the Belfast and Northern Health and Social Care Trust with support in a variety of areas of fatherhood.

h) NIADA

The Northern Ireland Alcohol and Drugs Alliance (NIADA) is funded by the PHA to:

Dormant Account NI – Vision360

Vision360 will diversify revenue streams, forge charity partnerships and secure social value contracts. The service will also provide comprehensive training, learning, and workforce development service.

Vision360 empowers employers and leaders to foster thriving workplaces, prioritising employee wellbeing and skills development. Our expertise spans emotional health support, workplace readiness, customised wellness plans, communication skills, and crisis response planning. Committed to equality, diversity, and inclusion, we provide essential training for compassionate and inclusive workplaces.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

START360 LTD

29 Explanatory notes to the funds (continued)

RDV Project

RDV is funded by the Royal British Legion. This project provides throughcare support to ex-service personnel who present with drug/alcohol issues and are currently in prison due to return to their community.

PBNI

The ENGAGE Women’s Service is funded by the PBNI. This service works with females who are within the criminal justice system, either in the community or within prison. The service’s main aim is to re-engage women with their community, through mentoring support and group work.

The PBNI Protect Life service is funded by the PBNI. This service works with vulnerable young people who present with issues around problem behaviour, self-harm and suicidal ideation. Crisis mentoring is provided to meet the individual needs of vulnerable young people in order to build confidence and increase skills.

Hagan Homes

This was a donation received to be used towards a Volunteer Development service project. This project commenced in August 2023 with the employment of Start360’s first full-time Volunteer Co-ordinator. This vital role will enable the charity to support individuals with experience of the criminal justice system, mental health issues, or substance misuse, to find increased stability in their lives through new volunteering opportunities.

YouthStart (SOE)

YouthStart Switch onto Employment (SOE) will deliver employability and specialist life and basic skills support to grow young people’s confidence and skills, and improve their prospects to enter, sustain and progress in the labour market, reflecting government priorities/plans to address economic inactivity. YouthStart will support young people aged 16-30 to retain employment and to gain essential life and basic skills.

Transfer between Funds

During the year ended 31 March 2024 transfers were made from restricted funds to unrestricted funds where all restricted monies had been expended towards the intended purposes. The charity is able to generate a surplus on some of the projects that are funded by income that the trustees consider to be restricted. Any surplus earned on such projects is transferred to unrestricted funds when the relevant services have been delivered in full and the trustees are satisfied that no amounts will become repayable.

30
Cash generated from operations
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
Movements in working capital:
Decrease in debtors
(Decrease)/increase in creditors
(Decrease) in deferred income
Cash generated from operations		 2024
£
198,793
(85,863)
44,224
76,728
(67,874)
(42,538)
123,470		 2023
£
292,076
(33,258)
39,089
12,320
52,301
(84,843)
277,685

31 Analysis of changes in net funds

The charity had no material debt during the year.