Charfty Registration No. NIC105850
Company registration number: N1054547
Home-start Armagh & Dungannon
Company limited by guarantee
Unaudited financial statements
31 March 2023

Home-stsrt Annagh & Dungannon
Company Limited by guarantee
Company infom)ation
Directors
Elizabeth Devlin
Mary Donnelly
Lewis Gribben
Audrey Kellett
Margaret Kilpatrick
Donna Morris
Heather Smith
Brenda Curiey
Company number
N1054547
Registered office
46 The Square
Moy
Co Tyrone
BT717SG
Buslness address
46 The Square
Moy
Co Tyrone
BT717SG
Bankers
Danske Bank
6 Market Square
Dungannon
Co Tyrone
BT70 1AB
Sollcltors
Millar Shearer Black Solicitors
9 Georges Street
Dungannon
Co Tyrone
BT70 1BP

Home-start Armagh & Dungannon
Company Limited by guarantee
Contents
Page
Trustees report
Independent examinerfs report
ststement of financial activities
Statement of financial position
Statement of changes in equty
Statement of cash flows
10
Notes to the financial ststements

Home-start Armagh & Dungannon
Company Limited by guarantee
Report of tho trusteos
Yoar 8nded 31 March 2023
Objectives and ActivitSes
The Charity recruits, trains and supports volunteers (who are parents themselves in most cases) to visitfamilies
in their own home who have at least one child under 5 years of age. This informal. friendly and confidential
support is tailored specifically to the families, needs as identified by the referrer and scheme co-ordinator. In
addition. the scheme offers group support and parenting programmes to targeted families. To help give
children the best start in life, parents are encouraged to develop confidence and resilience, strengthening
family relationships and forging links within the wider community. We aim, in partnership with other agencie5,
to promote the development of children, the health and wellbeing of the family thus providing an effective
early intervention service. Referrals may be made by Health Visitors, Social Workers, other groups working
with young children in the community, or families can self-refer. These objectives and activities are in line with
the Memorandum and Articles of Association of Home-start Amiagh & Dungannon.
Achievements and Performance
Total number of families supported by Home-start Armagh & Dungannon from 01 April 2022 31 March 2023
is 75, and 16 volunteers.
We continue to work in family homes- volunteer recruitment is still a key priority. We continue to match
where the need is greatest and move volunteers on to their next family as soon as we can. Volunteer prep
course has just finished with a new one commencing after Easter 2023.
Group support remains 3 key part of our work with excellent feedback. Retention rates 95-100% across all
cohorts. Waiting list in operation. Word of mouth and health visitor referrals. 2 concurrent 19 week suites of
support finished 31103123. A new 5 week baby massage programme begins mid-April, after Easter, to cut the
waiting list.
Staff Training
Ros Icoordinatorl received training in Incredible Years Baby programme, IAIMS infant massage and a
safeguarding refresher.
Elaine ladminl received Charity log training, safeguarding training and completed her food hygiene
certificate.
Financial Review
The Statement of Financial Activities and Directors. report shows income and expenditure for the period
l April 2022 to 31 March 2023. This has beenoverseen bytheTreasurerof Home-StartArmagh & Dungannon
and independently verified by our auditors.
Reserves Policy
The Charity maintains reservesto providefor unforeseen expenditure and to cover 3 months costs in the event
of a cessation of funding to enable an orderly winding down of activities.

HoMe￿tart Armagh & Dungannon
Company Limltsd by guarantee
Report of Ihe trustees
Year ended 31 March 2023
Princlpal Funding Sources
The principal funding source for Home-start Armagh & Dungannon is via Service Level Contract with the
Southern Health and Social Care Trust, reviewed annually. Other funds are obtained through donation5,
fundraising activities and grant applications. This year, as previously mentioned, we received additional monies
from the PHA in respett of our infant mental health work.
STRucfuRE, GOVERNANCE AND MANAGEMENT
Governrng Documents
Home-start Armagh & Dungannon is a charitable company limited by guarantee that was incorporated on 6
April 2005 and is governed by the Memorandum and Articles of Association.
Appointment of Trustees
Trustees are elected bythe members at Annual General Meetings. No external body has any right to appoint
Trustees. The board may co-opt additional members to fill specialist roles. Any member so appointed will
hold office until the following AGM and shall then be eligible for re*lertion.
Tru5teeg Indurtion and Tralnin8
New Trustees are provided with an Induction pack and are offered training on the roles and responsibilities
of board members run by Home-start UK and several voluntary sector providers. Refresher and other
training opportunities are offered, and board members also undergo Safeguarding training.
Organisational Strurture
The Trustees are responsible for both the strategic decision making of the charity and delegate dayto day
administration and operation of the scheme to the co-ordinator, supported in her role by a part-time
administrator. There are no sub-committees within the board.
Risk Management
The Trustees place a high priority on effective risk management to ensure the Charity operates within its
financial capabilities and makes prudent financial decisions. In addition to financial risk management, the
Trustees also seek to minimise risks to service users, staff, volunteers and visitors. Policies and procedures
are in place covering service practice and provision. health and safety, fire, administrative arrangements etc.
Detailed risk assessment5 are in place and reviewed regularly to protect the wellbeing of children, familie5,
volunteers and staff.

Home4tart Armagh & Dungannon
Company Llmltod by guarantee
Report of the trustees
Year ended 31 March 2023
Related Parties and Volunteers
The Charity is affiliated to Home-start UK, itself a charitable company established to regulate and support
individual Home-start organisations across the United Kingdom. The board is assisted by representatives of
Statutory bodies, and of other voluntary organisations who have a direct interest in the work of Home-start
Armagh & Dungannon. The scheme co-ordinator sits on the Management Committee of ArKe Surestart.
REFERENCE AND ADMINISTRATIVE INFORMATION
Charity Commission Number: NICIO5850
Charity Registration Number: 54547
Registered Address: Merrion House
46 The Square
Moy
BT717SG
Dirertors:
Mary Donnelly (Chairl
Lewis Gribben (Treasurer)
Audrey Kellet
Margaret Kirkpatrick
Donna Morris
Heather Smith
Brenda Curlev
Elizabeth Devlin {Secretaryl
Statement of Trustees. Responsibilities
The Trustees are responsible for preparing the Trustees, Report and the financial statements in accordance
with applicable law and regulations.
Both Company Law and Charity Law require Trustees to prepare financial statements for each financial year.
Under these laws the Trustees have elected to prepare the financial statements in accordance with United
Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable
lawl. Underthese laws the Trustees must not approve the financial statements unless they are satlsfied that
they grve a true and fair view of the state of the affairs of the charitable company and of the surplus or deficit
of the charitable company for that period.

Home-start Armagh & Dungannon
Company Limited by guarantee
Report of the trustees
Year ended 31 March 2023
In preparing these financial statements the Trustees are required to:
select suitable accounting policie5 and a pply them consistently
observe the methods and principles in the Charities SORP IFRS 102)
make judgements and estimates that are reasonable and prudent; State whether applicable
accounting standards and statement5 of recommended practice have been followed subject to any
departures disclosed and explained in the financial statements
prepare the financial statement5 on the going concern basis unless it is inappropriate to presume
that the charity will continue to operate.
The Trustees have overall responsibility for ensuring that the charitable company has appropriate systems of
control, financial and otherwise. They are also responsible for keeping proper accounting records which
disclose with reasonable accuracy at any time the financial position of the charitable company and enable
them to ensure the financial statement5 comply with the appropriate accounting standards, They are also
responsible for the safeguarding of assets of the charitable company and hence for taking reasonable steps
for the prevention and detection of fraud and other irregularities. The Trustees also had regard to the Charity
Commission's public benefit requirement statutory guidance.
This report has been prepared in accordance with the provisions in the Companies Act 2006 relating to small
companies, was approved by the Trustee5 on 21 September 2023 and signed on their behalf by:
Mary Donnelly
Chairperson

Home-start Armagh & Dungannon
Company Limited by guarantee
Independent examiners report to the trustees of Home-start Armagh & Dungannon
Year ended 31 March 2023
I report on the accounts of the company for the year ended 31 March 2023 which are set out on pages 5 to 16.
Respective responsibilities of trustees and examiner
As the charity trustees (and also the directors of the company for the purposes of company law) you are
responsible for the preparation ofthe accounts in accordance with the requirements ofthe Companies Act 2006.
Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent
examination, it is my responsibility to..
examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008.,
follow the procedures laid down in the general Directions given by the Charity Commission for Northern
Ireland under section 65191{b) of the Charities Act., and
state whether particular matters have come to my attention.
Basis of independent examiner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination
was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland
under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept
by the charity and a comparison of the accounts presented with those records. It also includes consideration of
any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees
concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe..
1. That accounting records were not kept in accordance with section 386 of the Companies Act 2006
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act
2006 and with the methods and principles of the 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
4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent examinerfs statement
I have completed my examination and have no concerns in respect of the matters (1) to (4} listed above and, in
connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters
that require drawing to your attention.
Andrew Gilpin FCCA
Independent Examiner
WHR Accountants Ltd
56 English Street
Armagh
BT62 7LG
Date.. 21st September 2023

HOMe￿tart Armagh & Dungannon
Company Limited by guarantee
Statement of Financial Activitles
Year ended 31 March 2023
Note
Unrestricted Restrtcted
Funds
Funds
Total Funds
2023
Total Funds
2022
Income:
Donations and legacies
Investment income
66,668
133
66,668
133
52,940
Total Income
66,801
52,945
Expenditure
Expenditure on charitsble
activities-
Charitable services
Govemance
60.845
744
60.845
744
47,755
756
Total expenditure
61,589
61,589
48,511
Net (expenditure) and net
movement in funds for
the year
5,212
5,212
4,434
Reconciliation of funds
Total funds brought
forward
42,368
42.368
37,934
Totsl ftjnds carried forward
47,580
47.580
42,368
All the activities of the company are from continuing operations.
The company has no other recognised items of income and expenditure other than the results for Ihe year as
set out above.

Home￿lart Amiagh & Dungannon
Company Umltod by guarantse
Statement of Flnanclal Posltlon
Year ended 31 March 2023
2023
2022
Note
Flxed assets
Tangible assets
2,753
3,239
2.753
3,239
Current assets
Cash at bank and in hand
Grant debtor
48.605
440
42,493
49,045
42,493
Creditors- amounts falllng due
within one year
11
{4,218)
{3,364)
Net current assets
44,827
39,129
Total assets less currant liabilities
47.580
42.368
Net assets
47,580
42,368
The funds of the charity:
Unrestricted income funds
47,580
42,368
Total charity funds
47,580
42,368
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the
Companies Act 2006 relating to small companies.
Directors responsibilities:
The members have not required the company to obtain an audit of its financial ststements for the year in
question in accordance with section 476-
The directors acknowledge their responsibilities for complying with the requirements of the Ad with respect
to accounting records and the preparation of financial statements.
These financial statements hav8 been pr8pared in accordancè with the provisions applicable to wmpanies
subject to the small companies, regime.

Home4tart Annagh & Dungannon
Company Limlted by guarantee
Statement of Financial Position
Year ended 31 March 2023
These financial statements were approved by the board of directors and authorised for issue on 21st September
2023 and are signed on behalf of the board by:
Lewis Gribben
Director
Company registration number. N1054547

Home4tart Arniagh & Dungannon
Company Limitsd by guarantee
Statement of changes In equlty
Year ended 31 March 2023
2023
At 1 Aprll 2020
32.022
Surplus for the year
5,912
Total comprehenslve income for the year
37,934
At 31 March 2021
37,934
Surplus for the y8ar
4,434
Total Comprehensive income for the year
4.434
At 31 March 2022
42.368
Surplus for the year
5.212
Total cornprehenslve Income tor the year
5.212
At 31 March 2023
47.580

Home-start Amiagh & Dungannon
Company Limited by guarantee
Statement of cash flows
Year ended 31 March 2023
2023
2022
Cash flows from operating actlvities
Surplus for the financial year
5,212
4,434
Adjustments for:
Additions to fixed assets
Depreciation of tsngible assets
Other interest re￿1vable and similar income
Accrued expens8sI(income)
Accrued grants
486
(133)
475
(61)
572
(51
476
172)
Changes in:
Trade and other debtors
Cash generated from operations
5,979
5,405
Interest received
133
Net cash used in operating activities
6.112
5,410
Cash flows from investlng activities
Purchase of tangible assets
Net cash froml{used in) investing activities
Net increasel(decrÈase) in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
6,112
42.493
5,410
37.083
10
10
48.605
42,493
io

Home-start Amiagh & Dungannon
Company Limited by guarantee
Notes to the financial statements
Year ended 31 March 2023
Accounting pollcles
General information and basis of preparatlon
The financial statements have been prepared on the historical cost basis, as modified by the revaluation
of certain financial assets and liabilities and invesbnent properties measured at fair value through profft
or loss.
The financial statements are prepared in sterling. which is the functional CU￿enCY of the entity.
Home-start Amiagh & Dungannon meets the definition of a public benefit entity under FRS 102 and is
company limited by guarantee incorporated in Northern Ireland within the United Kingdom. The
address of the registered Offi￿ is given in the company infomiation page of these financial statements.
The nature of the company's operations and its principal activities is to safeguard. protect and preseN8
the good health and well-being of chlldren and parents and to promote the education of the public in
better standards of childcare in the area of Armagh and Dungannon and its environs.
Preparatlon of accounts on a golng concern basls
Though the company made a loss in the last few years it is still in a healthy net asset position at the end
of the year with no reliance on external loan5 so on this basis the company is a going cOn￿rn.
Income
Income is recognised when the charity has entf(lement to the funds. any performance conditions attached
to the items of income have been met. it is probable that the income will be re￿iVed and the amount can
be measured reliably.
Income from govemment and other grants. whether 'capttal' grants or 'revenue' grants. is recognised
when the charity has enti￿ement to the funds, any perfomance conditions attached to the grant have
been rnet, it is probable that the income will be received and the amount rAn be measured reliably and is
not deferred.
Donated servlcos
In accordance with the Charities SORP (FRS 102) the general volunteer time is not recognised as
income in the accounts.
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably
by the charity.. this is normally upon notification of the interest paid or payable by the bank.
Fund accounting
Unrestricted funds are available to spend on actNÈties Ihat further the purposes of the charty. Designated
funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside
to use for a specific purpose. Restricted funds are donations which the donor has specified are to be used
solely for particular areas of the company's work.
li

Home4tart Arniagh & Dungannon
Company Limited by guarantee
Notes to the flnancial statements (contlnued)
Year ended 31 March 2023
Expenditure and Irrecoverable VAT
Expenditure is recognised once there is a legal ¢onstructive obligation to make a payment to a third party.
it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Expenditure is classffied under the following headings=
Expenditure on charitable acttvities includes costs of advertising and volunteer costs undertaken to fvrther
the purpose of the charity and their associated costs.
Other expenditure represents those items not falling into the heading above.
Irrecoverabl8 VAT 15 charged as a cost against the activity for which the expenditure was incurred.
Charitable expenditure comprises those costs incurred in the delivery of the charity's activities and
services for its beneficiaries. It includes both costs that can be allocated directly to such activrlies and
those costs of an indirect nature necessary to support them.
Governan￿ costs Include those costs associated with meeting the constitutional and statutory
requirements of the charity.
Tanglbla assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated
depreciation and impairment losses.
Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation
less any subsequent accuTnulated depreciation and subsequent accumulated impairmenl losses.
An increase in the carying amount of an asset as a result of a revaluation. is recognised in other
comprehensive income and accumulated in capital and reserves, except to the extent it reverses a
revaluation decrease of the same assèt previously recognised in profit or loss. A decrease in the
carying amount of an asset as a result of revaluation is recognised in other comprehensive income to
the extent of any previously recognised revaluation increase accumulated in capital and reserves in
respect of that asset. Where a revaluation decrease exceeds Ihe accumulated revaluation gains
accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profrt or
loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, lass ils residual value,
over the useful economic lrfe of that asset as follows:
If there is an indication that there has been a significant change in depr8ciation rates. useful life or
residual value of tangible assets. the depreciation is revised prospectively to reflect the new estimates.
12

HoMe￿tart Armagh & Dungannon
Company Llmlted by guarantoè
Notes to the financial statements (continued)
Year ended 31 March 2023
Impairnient
A review for indicators of impainnent is carried out at each reporting date, with the recoverable amount
being estimated where such indicators exist. Where the carying value exceeds the recoverable
amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at
each reporting date.
When il is not possible to estimate the recoverable amount of an individual asset, an estimate is made
of the recoverable amount of the cash-generating unit to which the asset belongs. Th8 cash-generating
unit is the smallest identtfiable group of assets that includes the asset and generates cash inflows that
are largely independent of the cash inflows from other assets or groups of assets.
Financlal Instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured al their settlement value with the exception of bank loans which are subsequently measured at
amorbsed cost using the effective interest meth¢)d.
Limited by guarantee
The charity is a company limited by guarantee and has no share capttsl. Every member promises, rfthe
charity is dissolved while he, she or it remains a member or within 12 months afterwards, to pay up to £1
towards the costs of dissolution and the liabilities insured by the charity while the contrlbutor was a
member.
Income
Income arises from:
2023
2022
Grants
Donations and gifts
66,668
52.940
66,668
52.940
The income from grants and donations was £66,668 (2022: £52,940) of which £66,668 was unrestricted
(2022 £52,940) and £Nil restrictsd (2022: £NIL). The company benefrts greatly from the involvement and
enthusiastic support of its many volunteers, in accordan￿ with FRS 102 and the Charities SORP (FRS
102), the economic contribution of general volunteers is not recognised in the arKounts.
13

Horne-start Annagh & Dungannon
Company Limited by guarantee
Notes to the financial statements {continued)
Year ended 31 March 2023
Investment income
2023
2022
Bank deposits
133
Analysis of expenditure on charitable activities
Staff costs
Support Costs
Othèr costs
Tolal 2023
Total 2022
Charitable
services
Governance
costs
36.657
123
744
24,126
60,906
744
47,827
756
36,657
867
61,650
48,583
Govemance costs include amounts charged by the independent examiner of £744 {2022: £756)
Analysis of staff costs. trustee remuneration and expenses
2023
2022
Salaries and wages
Social security costs
32,981
3,676
29,879
3,048
36,657
32,927
No employees had employee benefits during the year (2022.. £nil). The charity trustees were not paid or
received any other benefits from employment Wtth the company in the year {2022.' £nil) neither were they
reimbursed expenses during the year (2022= £nil). No Gharrty trustee received payment for professional or
other services supplied to the charity (2022= £nil)
Staff Numbers
The average monthly number of employees was:
2023
2022
Family support
14

Home-stsrt Arniagh & Dungannon
Company Limited by guarant60
Notes to the financial statements (continued)
Year ended 31 March 2023
Taxation
The charitable company is exempt from corporation tax as all its income is charitable and is applied for
charitsble purposes.
Tangible assets
Plant and
Fixtures.
machinery ffttings and
equipment
Total
Cost
At 1 April 2022
Additions
6,105
7.994
14.099
At 31 March 2023
6.105
7,994
14.099
Depre¢lation
At 1 April 2022
Charge for the year
5,674
65
5.186
421
10,860
486
At 31 March 2023
5,739
5,607
11,346
Carrying amount
At 31 March 2023
366
2.387
2,753
At 31 March 2022
431
2.808
3,239
10.
Cash and cash equivalents
Cash and cash equivalents comprise the following=
2023
2022
Cash at bank and in hand
Bank overdrafts
48,605
42.493
48,605
42,493
11.
Creditors: amounts falling due within one year
2023
2022
Bank loans and overdrafts
Accruals and deferred income
4,218
3,364
4,218
3,364
15

Home4tart Armagh & Dungannon
Company Limlted by guarantee
Notes to the flnancial statements (continued}
Year ended 31 March 2023
12.
Grants
2023
2022
At stsrt of year
Grants received or receivable
Released to the income statement
1,946
2,018
(61)
(72)
At end of year
1,885
1,946
Deferred income comprises of grants received in relation to restrided expenditure not yèt made.
16

Home4tart Arniagh & Dungannon
Company Limited by guarantee
Dotalled Income Statement
Year ended 31 March 2023
2023
2022
Income
Grants- SH & SCT
Grant- PHA
Other income
49,403
17,265
47,530
5,410
66,668
52,940
Gross profrt
66.668
52.940
Overheads
Administrative expenses
{61.650)
(48,583>
{61,650)
(48,583)
Operating profitlloss
5,018
4,357
Other interest receivable and similar income
Government grant released
133
61
72
Profit on ordinary activities before taxatlon
5,212
4.434
17

Home-start Armagh & Dungannon
Company Limited by guarantee
Detailed Income Statement
Year ended 31 March 2023
2023
2022
Overheads
Administrative expenses
Wages and salaries
Home Start annual fee
Rent payable
IMH Programme
Insurance
Light and heat
Printing, postage and ststionery
Tèlephone
Staff travel
Volunteer Expenses
Accountancy fees
Bank charges
General expenses
Depreciation of tsngible assels
(36,657)
{856)
15,208}
{13,586)
(970)
(328)
(651)
(761)
(351)
(123)
(744)
(40)
{889)
{486}
{32,927)
(856)
(5,208)
(4,637)
(924)
(843)
(264>
1667}
{179}
{281)
(756)
(31)
(438)
(572)
161,650)
(48.583)
18