Company registrdtion number: N1055095
Charity registrdtion number: 105853
Home-start Causeway
(A company limited by guarantee)
Annual Report and Financial Ststements
for the Year Ended 31 March 2023
D T Carson & Co.
Chartered Accountants & Statutory Auditors
2 Loy Street
Cookstown
Co. Tyrone
BT80 8PE

Home-start Causeway
Contents
Refer¢nce and Administrative Details
Trustees, Report
2to4
Independent Auditors, Report
5t08
Statement of Financial Activities
Balance Sheet
10
Notcs to the Financial Statements
Ilto 19

Home•Start Causeway
Reference and Administrative Details
Trustees
Mr A. McGarvey
Mrs M. Mccaughan
Mrs K. Millar
Mrs Ann Gault
Mrs G. Kelly
Secretary
Charity Registration Number
105853
Company Registratlon Number
N1055095
The charity is incorporated in Northern Ireland.
74-76 Railway Road
Colerdine
Co. Londonderry
BT52 IPG
Regtstered O￿l¢e
Auditor
D T Carson & Co.
Chartered A￿untsllts & Statutory Auditors
2 Loy Street
Cookstown
Co. TyTone
BT80 8PE
Banke
Danske Bank
18 The Square
Ballyclare
Co. Antrim
BT39 9BB
Page I

Home•Start Causeway
Trustees, Report
The trustees, who are dirertors for the purposes of company law, present the am)ual report together with the
financial statements and auditors, report of th¢ charitable company for the year ended 31 March 2023.
Objectives and activities
Objects and aln
The objects of the charity are:
a) to saf¢guard, protect and preserve the good healt￿ both rnentsl and physical of children and parents of
children:
b) to prevent cruelty to or maltreatment of children.
c) to relieve sickness. poverty and need amongst children and parents of ¢hildren;
d) to promote the education of the public in better standards of child care;
princially but not exclusively within the area of Causeway Coast & Glens and its environs.
Objeellves, stralegles dnd acdvllles
The charity provides a wide range of support for families experienciDg diifJculti¢s or suffering stress and who
have at least one child under the age of five. Home-start volunteers help families facing isolation. the effects of
post-natal illness. disability or mentsl health issues. bereavemenL multiple births, poverty or fllW)cial
difficulties, or a whole rangc of other challenges.
After meeting with the family to discuss their specific needs, Home-start will match the family to a volunteer.
The help we give each family depends entirely on their circumstances, requirements and what they want help
with. Support will be giv¢n through core honie visitin& family group activities, outings and training
opportunities:
Publlc benefll
The direct benefits that flow from the charitys adivities include:
- improved health outcomes and improved uptake of health appoinlm¢nts.
- happier safer children and happier safer homes, resulting in fewer ¢hildren suffering cruelty or maltreatment.
- parents and children feel less marginalised. Families make better use of local services and are less isolated and
have wider horizons. Families are better able to Cope with their needs.
- families develop irnprov￿ coping strategies and parents become more confident through increased education
in childcare standards.
Trustees and officers
The trust¢¢s and oftficers serving during the year and since the year end were as follows:
Trustees:
Mr A. McGarvey
Mrs M. Mccaughan
Mrs K. Millar
Mrs Ann Gault (appointed l January 2023)
Mr G. Petersen (retired l January 2023)
Mr i. DuDll (retired 19 July 2022)
Mrs D. Henry (resigned 14 July 2022)
Secretary:
MTS G. Kelly
Page 2

Home-start Causeway
Trustees, Report
Structurey governance and management
Major rtsks andmtTnagemenl ofthose rls
Covid-19
tn response to Covid-19, Changes were made to service delivery at HOMe-SL￿ Causeway. Thankfully, we hav¢
been able to resume the running of normal service. Indoor home visits have resumed with volunteers and staff
taking precautions such as hand hygiene. Play session5 and family groups attendance have been increased to
allow a greater number of families to access th¢s¢ services at any one time. The groups are kept small to allow
for social distancing and a1¢55 crowded room.
Rising inflation and cosl ofliving
Whilst rising inflation and energy bills have had some impact on Home-start Causeway it would be remiss not
to consider the potential impact this may have over the next year. Funders have reached out to organisations to
see how best they can support organisations with rising costs with uplilL8, and we hav¢ availed ourselves of this
assistance. We also have been more flexible with budgets to help addr¢ss increased costs. We will continue to
monitor the impact of rising costs on our service. We foresee increased f￿ancial difficulties within the families
we support as they struggle with rising food and energy costs. We will do wbat we Can to support our familie5
through the service w¢ provide and also to signpost to appropria* servi¢es.
Stress andpressure in the NHS
Northern Ireland's Health Service is under increasing stress and pressure. This has impacted the number of
families needing assistance, as well as the complexity of their needs. We will Continue to carefully balance our
response to the needs presented with the level of assistance our volunteers can provide.
Flnancknl Instruments
Objeellves andpollcl
The charity5 activities expose it to a number of financial risks including credit risk. cash flow risk and liquidity
risk.
Cashflow rlsk
Th¢ charity's activities expose it priDwily to the financial risks of changes in Government fimding and third
party support of the charity.
Credlt rlsk
The charity's principal financial assets are bank balances and casm trade and other receivables. The charity's
credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of
allowances for doubtful receivables. An allowance for impainnent is made where there is an identified loss
evenl which, based on previous experi¢n¢¢. is evidenrx of a reduction in the recoverability of the cash flows.
Llquldity rtsk
In order to maintain liquidity to ensure that suffitient fill)ds are available for ongoing operations and future
developments, the charity wes cash r¢serves.
Page 3

Home-start Causeway
Trustees, Report
ststement oftrust¢￿' re5ponsibilitles
The trustees (who are also the directors of Home-start Causeway for the purposes of company law) are
responsible for preparing the trustees, r¢port and the fmancial stat¢m¢nts in accordall¢¢ with applicable law and
United Kingdom Accounting Standards (United Kingdom Genernlly Accepted Accounting Practice), including
FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland..
Company law requires the trustees to prepar¢ financial statements for each fllwicial year. Under company law
the trustees must not approve the fmancial ststements unless they are satisfied that they give a true and fair view
of the state of affairs of the charitsble company and of the incoming resources and application of resources,
including its income and expenditure, of the charitsble company for that period. In pr¢paring these financial
statements, the trustees are required to:
select suitsble accounting policies and apply them consistcntly.
observ¢ the methods and prin¢iples in the Charities SORP;
make judgements and estimates that are reasonable and prudenL
stste wheth¢r applicable accounting stsndard& Comprising FRS 102 have been followed. subject to any
material departures disclosed and explained in the financial statements; and
prepare the financial ststements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at
any time the fll]ancial position of the charitable company and enable them to ensure that the fmancial statements
comply with the Companies Act 2006. They are a150 responsibl¢ for safeguarding the assets of the charitable
ompany and henc¢ for tsking reasonable steps for the prevention and detection of fraud and other I￿egular1ties.
The trustees ar¢ responsible for the maintenance and integrity of the corporate and fmancial infonnation
included on the charitable companls website. Legislation governing the preparation and di55¢mination of
fllwicial statements may differ from legislation in other jurisdictions.
Dis¢losure of Inforniatlon to auditor
Each trustee has tsken steps that they ought to have tsken as a tr￿stee in order to make themselves aware of any
relevant audit information and to establish that the charity's auditor is aware of that inforn)ation. The trustees
confTh that theT¢ is no relevant infoTmation that they know of and of whi¢h they know the auditor is unaware.
Reappointment of auditor
In accordance with section 485 of the Companies Art 2006, a resolution for the re-appointment of D T Carson
& Co. as auditors of the charity IS to be proposed at the forthcoming Annual General M¢eting.
Th¢ annual report was approved by the trustees of the charity on 26 October 2023 and signed on its behalf by:
Mrs M. M¢Caughan
Trustee
Page 4

Home-start Causeway
Independent Auditor's Report to the Members of Home-start Causeway
Opinlon
We have audited the fmancial ststements of Hom¢-Start Causeway (the 'charity? for the year ended 31 March
2023, which comprise the Statement of Financial Activities, Balancc Sh¢¢L and Notes to the Financial
Statements. including a summary of significant accounting policies. The fman¢ial reporting framework that has
been appIied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS
102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and applicable law (United
Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the stste of the charitys affairs as at 31 March 2023 and of its incoming
resources and application of resources, including its incom¢ and expenditure, for the year then ended.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Prnctice.
have been prepared in a¢¢ordance with the requirements of the Companies Act 2006.
Ba$is for opinion
We conducted our audit in accordance with Internatioll￿ Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are fillther described in the auditor responsibilities for
the audit of the financial statements section of our report. We are independent of the charity in accordancc with
the ethical r¢quirements that are relevant to our audit of the financial statements in the UK including the FRC'S
Ethical Standard, and we have fulfill¢d our other ethical responsibiliti¢s in accordance with th¢$¢ requirements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
opinion.
Conelu5ions relating to going Concern
In auditing the financial ststements, we have concluded that the In￿S use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Bas¢d on the work we hav¢ perfornied, we have not identified any material uncertainties relating to events or
conditions tha¢ 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 original financial ststements were authorised
for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this reporL
Other information
The trustse5 are responsibEe for the other inforniation. The other inforniation compris¢s the infonnation included
in the annual reporL other than the financial statements and our auditor's report thereon. Our opinion on the
financial statements does not cover the other inforniation and. except to the extent otherwise explicitly stated in
our repoo we do not express any forn] of assurance conclusion ther¢on.
In connection with our audit of the fmancial statements, our responsibility is to read the oth¢r inforniation and,
in doing so, consider whether the other inforniation is materially inconsistent with the financial ststements or
our knowledge obtained in the audit or otherwise appears to be mat¢rially misstated. If we identify such material
inconsistencies or apparent material misstatements, we are required to deternline whether there is a material
misstatement in the financial statements or a rnaterial misstatement of the other inforniation. If, b&8ed on the
work we have perfornied, we conclude that there is a material misstatement of this other lnforniatio￿ we are
required to report that facL
We have nothing to ieport in this regard.
Page 5

Homfrstart Causeway
Independent Auditor's Report to the Members of Home•Start Causeway
Opinion on other matter pre5¢rlbed by the Companies Act 2006
tn our Opinio￿ based on the work Undertaken in the course of the audit:
the Inforn￿tion given in the Tn￿ees, Report for the financial year for which the f￿ancIal statements are
prepared is consistent with the financial statements. and
the Trustees, Report has been prepared in accorthce with applicable legal requirements.
Matters on which we are required to report by exception
In the light of ow knowledge and understanding of the charity and its environment obtained in the course of th¢
audiL we have not identified material misstatements in the TnLStees' Report.
We have nothing to report in respect of th¢ following matters where the Companies Act 2006 requires us to
report to you if, in our opinion:
adequate accounting records have not been kepL or returns adequate for our audit have not been receiv¢d
.from branche$ not visited by us; or
the financial statements are not in agreement with the accounting records and returns. or
certain disclosures of tn￿teeS remuneration specified by law are not made; or
we have not received all the inforniation And explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Statement of trustees, responsibilities (s¢t out on page 4), the trustees are
responsible for the preparation of the fman¢ial statements and for being satisfied that they give a tsiie and fair
view, and for such internal control as the trustees detern]ine is necessary to enable the preparation of fmancial
5tstements that are free from material misstatemenL whether due to fraud or error.
In preparing the financial slatements, 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 th¢ going conccrn basis of
accounting unless the trustees either intend to liquidate the charity or to cease operations. or have no realistic
alternative but to do so.
Page 6

Home-start Causeway
Illdependent Auditor's Report to the Members of Home-start Causeway
Auditor responsibilities for the audit of the financial statements
Our objectives are to obtsin reasonable ￿Urance about whether the financial statements as a whole are free
from material misstatem¢nL whether due to fraud or error, and to issue an auditor's r¢port that includes our
opinion. Reasonable assurdnce is a higb level of assurance. but is not a guarantee that an audit conducted in
a￿OrdanCe with ISAS (UK) will always detect a material misstaternent when it exists. Misstatements can arisc
from fraud or eThir and are considered material if, individually or in the aggregate, they could reasonably be
expect¢d to iDfiuence the exonomic decisioDS of users taken on the basis of these financial statements.
Irr¢gularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures
in lin¢ with our responsibilities, outlined above, to detect material misststements in respect of irregularities,
including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud is
detailed below:
. We obtained an understanding of the legal and regulatory framework applicable to the company and the sector
in which it operates. We detemined that the following laws and regulations were most significant: th¢
Companies Act 2006 and we deteTmined that the financial reporting framework used was FRS 102;
. We obtained an understanding of how the company is complying with those legal, r¢gulatory and financial
reporting frameworks by making inquiries of management; and
. We assessed the suseeptibility of the company's financial statements to material misstatemenL including how
fraud might occur.
Based on the r¢sults of our risk assessment we designed our audit procedures to identify non-compliance with
such laws and r¢gulations identified above. Audit procedures perfornied included:
- identifying the nature of the industy sector and business perfomance;
enquiring of management about their own identification and assessment of the risk of i￿egUlar1t1es and
whether they have any knowledge of any actual, suspected or alleged fraud;
- identifying and assessing the design effectiveness of controls management has in plac¢ to prev¢nt and detect
- understanding how those charged with governance considered and addr¢ssed the potential for ove￿Ide of
Controls or oth¢r inappropriate influence over the financial reporting process;
- identifying and assessing the extent of compliance with laws and regulations and enquiring of management if
they are aware of any instance of non-compliance;
assessing assumptions and judgements made by management in its significant accountin8 estimates for
reasonableness;
- perforniing analytical procedures to identify any unusual or unexpected variations that may indicats risk of
material misstatement due to fraud.
- obtsining an understanding of provisions and holding discussions with management to understand the basis of
recognition or non-recognition of such provisions;
- in addressing the risk of fraud through management ovcrride of controls, t¢sting the appropriateness of journal
entries and other adjustments. assessing whether the judgements mad¢ in making accounting estimates are
indicativ¢ of a potential bias" and evaluating the business rationale of any signifi¢ant transactions that are
unusual or outside the norn)al course of business; and
- enquiring of management concerning actual and potellti￿ litigation and claims.
There are inherent limitstions in the audit pro¢edures described above. We are less likely to become aware of
instances of non-compliance with laws and r¢gulations that are not closely related to events and transactions
reflccted in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is
higher than the risk of not detecting one resulting from error, as fraud may involv¢ deliberate concealment by.
for ¢xampl¢, forgery or intentional misrepresentations. or througb collusion.
A fiwther description of our responsibilities is available OD the Financial Reporting Council's website at..
www.frc.org.uklauditorsresponsibilities. This description forn￿ part of our auditor's reporL
Page 7

Home-start Causeway
Independent Auditor's Report to the Members of Home*Start Causeway
Use of our report
This report is made solely to the charitable company's trustees, 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 charity's
t￿￿tee$ those matters we are required to state to them in an auditor's report and for no other PUTpose. To the
fullest extent pennitted by law. we do not accept or assume responsibility to anyone other than the charitable
company and its trustees as a body, for our audit work. for this repojt or for the opinions we have fonned.
Trevor Shiels (Senior Statutory Auditor)
For and on behalf of D T Carson & Co.. Ststutory Auditor
2 Loy Street
Cookstown
Co. Tyrone
BT80 8PE
26 October 2023
Page 8

Home•Start Causeway
Statement of Financial Activities for the Year Ended 31 March 2023
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Unrestricted
funds
Restricted
funds
Total
2023
Note
Income and Endoivments from:
Donations and grants
Investment income
60.133
47
69,071
129.204
47
Total income
60,180
69,071
129,251
Expendlture on:
Charitable activities
(50,674
58,551
(109,225
Total expenditure
Net income
50.674
58,551
109,225
9.506
10,520
20,026
Net movement in funds
Reeon¢fillation of funds
Totsl fund5 brought forward
Totsl funds Ca￿led forward
9.506
10,520
20,026
34,027
31,044
41,564
Restricted
fund$
65,071
17
43.533
Unrcstri¢t¢d
runds
85,097
Total
2022
Note
Income and Endowments from:
Donations and grants
Investment income
49,467
14
65,404
114,871
14
Total income
49,481
65.404
114,885
Expenditure on:
Charitable activities
(44,195
39,591
(83,786
Total ¢xpenditure
Net income
(44,195
39,591
(83,786
5,286
25.813
31,099
Net movement in funds
Reconciliation of fuDds
Total funds brought forward
Total funds carried fonyard
5,286
25.813
31,099
28,741
5231
33,972
65,071
17
34,027
31,044
All of the charity's activities derivc from continuing operations during the abov¢ two periods.
The funds breakdown is Sho￿ in note 17.
The notes on pages l I to 19 fonn an inte￿1 part of these financial statements.
Page 9

Homtsstart Causeway
(Registration Dumber: N1055095)
Balance Sheet as at 31 March 2023
2023
2022
Note
Flxed assets
Tangible assets
13
1.496
1,760
Current assets
Debtors
Cash at bank and in hand
14
15
536
85,097
85,633
522
63,978
64,500
Creditors: Amounts falliD% due withln one year
16
2.032
1,189
Net current assets
83,601
63,311
Net issets
85.097
65,071
Funds of the charlty:
Restrlcted Ineome funds
Restrict¢d funds
17
41.564
31,044
Unrestrlcted income fundj
Unrestricted funds
43,533
34,027
Total funds
17
85,097
The fmancial ststements on pages 9 to 19 were approved by the trustees, and authorised for issue on 26 October
2023 and signed on their behalf by:
Mr A. MCG
Trustee
The notes on pages l I to 19 forni an integral part of these financial ststements.
Page 10

Home•Start Causeway
Notes to the Financial Statements for the Year Ended 31 March 2023
I Charity ststus
The charity is limited by guarantee, inCOTporated in Nortbern Ir¢lan(L and ¢onsequently does not have share
capital. Each of the trustees is liable to contribute an amount not ex¢eeding £1 towards the assets of the charity
in the event of liquidation.
The address of its registered Offi￿ is:
74-76 Railway Road
Coleraine
Co. Londond¢rry
BT52 IPG
These financial statements were authorised for issue by the tnjstees on 26 October 2023.
2 Aeeounting policies
Summary of slgnifieant accounting polieles and key accountlng estimales
The principal accounting policies applied in the prepardtion of these financial statements are set out below.
These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compllance
The financial statements have been pr¢pared in ac¢ordance with Aexounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their a¢counts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January
2015)- (Charities SORP (FRS 102)), and the Companies Act 2006.
Basis of preparvdtlon
Home-start Causeway meets the definition of a publi¢ benefit entity under FRS 102. Assets and liabilities are
initially recognised at historical cost or transaction value unless other+vise stated in the relevant accounting
poliq notes.
Going coneern
The trustees consider that there are no material uncertainties about the charitys ability to ¢ontinue as a going
oncern nor any Si￿lfiCallt areas of uncertainty that affect the ca￿YIng valu¢ of assets held by th¢ charity.
Exernptlon from preparlng a tash flow statement
The charity opted to early adopt Bulletin I published on 2 February 2016 and have therefore not included a cash
flow stst¢ment in these fuwicial ststements.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income will be
re¢eived and the amount of the income receivable can be me&sured reliably.
Pagell

Home•Start Causeway
Notes to the Financial Statements for the Year Ended 31 Marcb 2023
Donallons and legacles
Donations are recognised when the charity has been notified in writing of both the amount and settlement dat¢.
In the event that a donation is subj¢ct to Conditions that requir¢ a level of perforn)an¢e by the charity before the
charity is entitled to the funds, the income is deferred and not recognised until either those ¢onditiODS aTe fijlly
meL or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these
onditions will be fulfilled in the reporting period.
Gnmts recelvable
Grants are recognised when the charity has an entitlement to th¢ funds and any conditions IiDked to the grants
have been met. Where perforniance conditions are attached to the grant and are yet to be mcl the income is
recognised as a liability and included on the balanc¢ sheet as deferred incomc to be released.
Expendlture
All expenditure is reCo￿lS¢d once there is a legal or constnictiv¢ obligation to that expenditure, it is probable
settlement is required and the amount can be measured reliably. All ¢osts are allocated to the applicabl¢
expenditure heading that aggregate similar costs to that category. Where costs cannot be diTectly attributed to
particular headings th¢y have b¢en allo¢ated on a basis consistent with the use of resources, with c¢ntrdl staff
costs allocated on the basis of time sp¢nL and depreciation charges allocated on the portion of the asset's use.
Other support costs are allocated based on the spread of staff costs.
Charllable actlvllles
Charitsble expenditure comprises those costs incurred by the charity in the delivery of its activities and services
for its beneficiaries. It includes both costs that Can be allocated directly to such activities and th0￿ costs of an
indirect nature n¢cessary to support thern.
Governanee costs
These include the costs attributable to the charity's compliance with Constitutional and statutory requirements,
including audiL strategic management and trustees meetings and reimbursed expenses.
Government grants
Government grants are recognised based on the a¢cnMI model and are measured at the fair value of the asset
re￿Ived or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue
are recognised in income over the period in which the related costs are recognised. Grants relating to assets are
r¢cognised over the expected useful life of the asset. Whcre part of a grant relating to an asset is defe￿ed, it is
recognised as deferred income.
Taxation
The charity is considered to pass the tssts set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore it rneets the definition of a charitable company for IJK corporation tax purposes. Accordingly, the
charity is potentially exempt from taxation in respect of income or capital gains received within categories
covered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Sedion 256 of the Taxation of Chargeable
Gains Act 1992, to the ¢xtent that such income or gains are applied excI￿￿1velY to charitable purposes.
Tangible fixed 25sets
Individual fixed assets are initially recorded at cosl less any subsequent accumulated depreciation and
subsequent accumulated impainnent losses.
Page 12

Home-stsrt Causeway
Notes to the Financial Statements for the Year Ended 31 March 2023
Depreelation and amortisation
Depreciation is provided on tangible f￿¢d assets so as to Write off the cost or Valuatio￿ less any estimated
residual value. over their expeded usefvl cconomic life as follows:
Asset class
Fumiture and equipment
Depreclation method and rat¢
150/0 reducing balance
Trade debtors
Trade debtors are amounts due from grant providers and other donors in the ordinary Course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at cost Ic5S
provision for impairment. A provision for the impairment of trade dcbtors is established when there is objective
evidence that the charity will not be able lo collect all amounts due a￿ording to the origina] tern￿ of th¢
receivables.
Cash and cash equlvalents
Cash and cash equivalents ¢omprise cash on hand and call deposits, and other short-tern) highly liquid
investments that are readily ¢onvertible to a known amount of eash and are subject to an insignificant risk of
change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in filltheran¢e of
the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes. the use of which
is restrict¢d to that area or purpose.
Pensions And other post retirement obligatlons
The charity operates a defLned contribution pension scheme which is a pension plan under which fix
contributions are paid into a pension fund and the charity h&s no legal or Constructive obligation to pay further
contributions even if the fund does not hold suffici¢nt assets to pay all employees the benefits relatin8 to
employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are
due. If contribution paJTrents exceed the contribution due for service. the excess is recognised as a prepayment.
Page 13

Homevstart Causeway
Notes to the Financlal Statements for the Year Ended 31 March 2023
3 Income from donations and grants
Unrestricted
Totsl
2023
Total
2022
G¢nerg1
Restrieted
Donations and legacies:
Donations
Grants, including capitsl pjts:
Government grants
Grants from other charities
3.930
3.930
2,440
56203
56,203
69,071
47,027
65,404
114,871
69,071
60,133
69.071
129,204
4 Income from charltsble aetlvltles
Unre5tri¢ted
funds
Gen¢rg1
Restricted
funds
Total
2023
Total
2022
North¢rn Health and Social Care
TrL
The National Lottery Community
Fund
Brook Trust- Sustainability
Brook Trust - Learn, t¢s4 change
Pears Foundation
Children in Need
Arnold Clarke Community Fund
Donations
BT
RTE Toy Show Appeal
Coop Local Community Fund
Home Start UK Grant
Marks & Spencer Grant
Sainsburys Grant
56,203
56,203
47.027
41.501
41.501
29,766
10,000
,400
8,888
7,100
1,000
2,440
250
800
800
9,000
9,000
3,930
3,930
14.257
1.013
1,000
1,000
500
14257
1,013
1,000
1,000
500
60.133
69.071
129204
114,871
Page 14

Home-start Causeway
Notes to the Financial Statements for the Year Ended 31 March 2023
5 Investment income
Unrestricted
funds
General
Totsl
2023
Total
2022
Interest receivable and similar income:
Interest receivable on bank deposits
47
47
14
6 Expenditure on charitable activities
Unrestricted
funds
General
Restricted
funds
Total
2023
Total
2022
Wages and salaries
stsff pensions
Staff training
ReDt
Rates
Ligh¢ heat and power
Insurdnce
Repair5
Telephone
Volunteer expenses
Family group expenses
Family support expenses
Home-start UK
Home-slart grant distribution
Printing, postage and ststionery
Sundry
Advertising
Travel and subsistence
Depreciation
Office equipment
Consultancy f¢es
Bank fees
45,946
4,546
20,806
66,752
4,546
1,876
4,000
208
968
994
350
1.109
3,771
3,420
6,171
1,475
1.600
462
297
250
1,630
264
312
7,560
59
58.004
4,236
240
4,000
196
833
921
580
1,060
1,810
595
5,263
1,194
1.876
4,000
208
968
994
350
1,109
3,771
3,420
6,171
1,475
1,600
462
297
250
1,630
82
312
7.560
59
135
495
374
1,810
310
559
182
78
50,674
57,400
108,074
82,693
£50,674 (2022 - £44,195) of the above ¢xpenditur¢ was attributable to unrestricted funds and £57,400 (2022 -
£38.498) to restricted funds.
In addition to the expenditure analysed above, there are also governance costs of £1,15 J (2022 - £1,093) which
r¢late dir¢ctly to charitable activities. See note 7 for fillther d¢tai]s.
Page 15

Home-start Causeway
Notes to the Financial Statements for the Year Ended 31 March 2023
7 Anvdlysis ofgovernance and support costs
Governanee costs
Restrleted
funds
Tot81
2023
Total
2022
Audit fees
Audit of the fjnancial ststements
1.151
1,151
1,151
1,093
1,151
1,093
8 Net IneomlnFJoutgoing resources
Net incoming resources for the year include:
2023
2022
Audit fees
Depreciation of fjxed assets
1,151
264
1,093
310
9 Trustees remunervdtion and expeD$es
No truste¢$, nor any persons connected with thm have received any remunerdtion from the charity during the
10 Staff costs
The aggregate payToII costs were as follows:
2023
2022
Staff eosts during the year were:
Wages and salaries
Pension costs
Other stsff costs
66,752
4,546
1,876
58,004
4,236
240
73,174
62,480
The monthly average number of persoDS (including senior nwiagem¢nt I leadership team) employed by the
charity during the year expressed as ￿11 time equivalents was as follows:
2022
2023
Administration
Page 16

Home-St2rt Causeway
Notes to the Financial Statements for the Year Ended 31 Mareh 2023
No ¢mployee received emoluments of mor¢ than £60,000 during th¢ year.
11 Auditors, remuneration
2023
2022
Audit of the fllwicial ststements
1,151
1,093
12 Taxation
The Charity is a registered Charity and is therefore exempt from laxation.
13 Tangible flxed issets
Furnlture and
equipment
Total
Cost
At l April 2022
At 31 March 2023
9,152
9,152
9,152
9.152
Depreclatlon
At l April 2022
Charge for the year
At 31 March 2023
7.392
264
7,392
264
7,656
7.656
Net book value
At 31 March 2023
1.496
1,496
At 31 March 2022
1,760
1.760
14 Debtors
2023
2022
Prepayments
536
522
Page 17

Home-start Causeway
Notes to the Financial Ststements for the Year Ended 31 Mareh 2023
15 Cash and cash equivalents
2023
2022
Cash on hand
Cash at b8nk
Short-terni deposits
24
69,944
15,129
30
48,866
15,082
85,097
63,978
16 Creditors: amounts falling due wlthln one year
2023
2022
Accruals
2,032
1,189
17 Funds
Balance at I
April 2022
Incoming
resources
Resources
expended
Balance at 31
March 2023
Unrestrlcted fundj
General
Grants and donations
Bank interest
34.027
60,133
47
(50,674)
43,486
47
34,027
60180
50,674
Restricted fund$
Children in Need
Home-start UK
Hon. Irish Society
The National Lottery Community
Fund
Brook Trust- Sustsinability
Brook Tn￿- Learn, tesl Change
P¢ars FouDdation
Arnold Clark Community Fund
Coop Local Community Fund
Mark & Spen¢er Fund
RTE Toy Show Appeal
Sainsburys Grant
3.878
9,000
1,000
(7,166)
5,712
1,000
465
547
(82)
7,788
1.394
8,400
8,888
149
41,501
(27,994)
(1,394)
(1,658)
(8,048)
(149)
21,295
800
7,542
840
1,013
1,000
14,257
500
1,013
251
3,336
iio
(749)
(10,921)
390
Totsl restricted funds
31.044
69,071
(58,551
41,564
Total funds
65,071
129251
(109,225
85,097
Page 18

Home-start Causeway
Notes to the Financial Statements for tbe Year Ended 31 March 2023
18 Analysis of net assets between funds
Unrestricted
funds
Gen¢ral
Total funds it
31 March
2023
Restrieted
funds
Tangible fixed assets
Current assets
Cu￿ent liabilities
1.031
44,534
(2,032
465
41.099
1,496
85,633
(2,032
Totsl net assets
43,533
41.564
85,097
Page 19