Charfty Commission for Nl Number. 105854 Company Number: N162fA85 Home-start Lakeland IA company Ilmlted by guaranto0, not havlng a share capltall Financial Statements for the year ended 31 March 2023 Cooperlrvine Ltd Charted A¢countsnts 6 Townhall Street Enniskillen Co Fennanagh BT74 7BA Northern Ireland
Home-start Lakeland {A company limlted by guarantse. not havlng a sharn capltal) CONTENTS Pago Twstees and Other Infomiation Trustees. Report Accountants, Report Independent Examiners. Report Statement of Financial Activities Balance Sheet 10 Notes to the Financial Statements Supplementary Information on Income and Expenditure Account 16-17
Home-start Lakeland {A ¢ompany1Smlted by guarantse. not havlng a share capltal} TRUSTEES AND OTHER INFORMATION Trustees Gery Hegarty (Chairperson) Maeve Murphy (WI thairperson) Christina Carty reasurer) Mabel Greaves Marian Swift Jenny Thomps¢Jn Doreen Mclntyre {retired 22111r2022) Harold Hunter John Cathcart Anne Harte (retired 2211112022) (appointed 01102r2023) (appointed 01102r2023) Charity Commisslon for Nl Number 105854 Company Number N1626485 Registered Office and Business Address Belmore Mews Enniskillen Co Fermanagh BT74 6AH Accountants Cooperlrvine Ltd Chartered Accountants 6 Townhall Street Enniskillen Co Fermanagh BT74 7BA Bankers Bank of Ireland Tovmhall Street Enniskillen Co Fermanagh BT74 7BD
Home-stsrt Lakeland IA Company limltsd by guarantBe, not havlng a sharn caphal> TRUSTEES, REPORT for the year ended 31 March 2023 The trustees present their report and the unaudited financial statements ft>r the year ended 31 March 2023. Horne-start Lakeland is registered as a charity with the Charity Commission for Northem Ireland (Charity number 105854) and is an independent charity. working under the umbrella of Home-start UK. It is a charitable company limited by guarantee, not having a share caprf(al (Company number N1626485). The registered Offi address is Belmore Mews, New Street, Enniskillen. Femianagh 8T74 6AH, which is also the principal place of activity of the charitable company. The financial ststements comply with the Charities Act (Northem Ireland) 2(M)8 and subsequent updates (induding 2022) and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applirnbl8 to the UK and Republic of Ireland {FRS 102) (effective 1 January 2015). Directorsrrrustses The trustees who seNed during the year are set out on page 3. The directors of the a)mpany vtho served during the year are as follt)WS; Claire Steele (Secretary) Christine Caty Mabel Greaves Gerry Hegarty Harold Hunter Maeve Murphy Doreen Mclntrye {relired 2211112022) Marian Swift (retired 22111r2022) Jenny Thompson John Cathcart (appointed 01102r2023) Anne Harte (appointed 01102r2023) The charitable company is govemed by the board. The board govems the activities of the charitable company in line Vth the objedives set out in the goveming documents of the charity. namely the Memorandum and Articles of Association and the charivs constitution. None of the trustees has a beneficial interest in the Charitable company. The senior manager and the other staff are responsible for the day-today operations of the charitable company throughout the year. Charitable purpose The constitution and purposes of the charity are detailed in the Memorandum and Artides as the goveming documents. These are to safeguard, prolect and presep4e the gocd health. both mental and physical of children and parents of children.. to prevenl cruelty to or maltreatment of children.. to relieve sickness, poverty and need amongst children and their parents and to promote the education of the public in better stsndards of childcare within the Femianagh area. The main activity of the charity during the year has been to (x)ntinue to raise funding for the purpose of achieving its objectives. Public Benefit The direct benefits which flow from our purposes indude.. improved heaFth OLrtcornes and improved uptake of health appointments. happier. safer children and happier safer homes. As a result fewer children suffer cruelty or maltreatment, parents and children feel less marginalised. Families make better use of local seN1$ and are less isolated and have wider horizons. Families are better able to cope th their needs. Families develop improved coping strategies and parents become more confident through increased education in childcare standards. All of these benefits are demonstrated by the completion of review visit fomis which track an individual family's "journey of change" Also feedback questionnaiS are completed by families and referrer at the close of support. The benefits of all our purposes are also demonstrated by regular evalualion of the services by Health and Social Care Trusts. funders and monitoring and evaluation of the servi. The purposes do not give rise to any hami. The beneficiaries of our purposes are families who are experiencing difficulties or suffering stress and who have al leasl one child under 5 years of age and live in the Areas of Benefit. A private benefrt to volunteers may arise from our mandatory training in values and attitudes. safeguarding children, confidentiality elc. Through the training volunteers gains skills and experience which are transferrable to other settings. These beneffts are incidental and necessary to ensure the benefit is provided to our beneficiaiies. A second private benefft lo Tnjstees may arise from our Pfogramme of training in good governance, finance etc. Through the training Trustees gain skills and experience which are Iransferrable to other settings. These benefits are incidental and necessary to ensure the benefit is provided to our beneficiaries. These private benefits are relevant to all our purposes.
HoMetart Lakeland IA company Ilmlted by guarantse, not havlTrg a sharn caphal) TRUSTEES, REPORT for the year ended 31 March 2023 Main achievements in the year Home-start Lakeland are delighted that they have been able to provide a safe, friendly and effictent service. meeting its main objectives wthin budgetary constraints despite trying to recover from the pandemic. Volunteers are back to pre- pandemic activity and visiting families in their h¢xnes to their full capath. The stheme has continued to offer programmes online to meet the needs of families such as infant massage and slow cooker training. Our Amazing Multiples group continues on a monthly basis. and this gtves families wtth Iwins the opportunty to come together and share experiences and knowledge yth each other*thile the children play together arKI enjoy activities. The group continues monthly and is suspended during JulylAugust. Support to families in the vder communty was provided through the Facebook and Instagram page whiGh shared local infomiation of interest. support for families and aclivities for thildren. A new website was also developed which hosts ore information about the scheme and regular updates. A total of 45 families received support from a matched volunteer during this year and 22 families Vre registered for the Amazing Multiples group. In addition to the face to face support 33 families received support through online programmes. Recruiting. training & supporting volunteers continues to be a large part of the Vrk of the charity bLrt this is a very cost effective way of supporting families and easing the strain on core health sep4ices. 23 volunteers provided support to families throughout the year and 9 new volunteers were recruited during the year. Existing volunteers continued to enhan their skills, attending online and face to face training and support and supervision. The scheme was the chosen beneficiary of the St Patricks Day event in Enniskillen which was a great opportunity to raise needed funds and to raise the profile and awareness of Home-start Lakeland. It was a great success and we raised £2250. Home-start Lakeland are satisfied that we have enough reseprfes to Ver the fixed costs for the next 12 months. W8 are proud of our achievements during the year. The contad with families IhroughoLrtthe year and the continued aftemath of the pandemic has been beyond measure in importan, providing a life line in many ¢3ses to parents in isolation which without our support Gould lead to potential mental health issues. The scheme continues to adapt and address the needs of families, providing a valuable and vital Servi to the local community alongsNle meeting our charitable purpose. Financial Summary for the year During the year ended 31 March 2023. Home•Start Lakeland pr0dled a surplus of £12,248. Subsequently. the total assets less current liabilities as at 31 March 2023 amounts lo £84.799. Members, Funds and ReseNes Policy At the year end, Home-start Lakeland had a members. fund of £84.799. It is the policy of Home Start Lakeland to retain a level lo cover any unforeseen expenditure and allow the charity to continue in operation. In accordance with the reserves policy stated on the Memorandum and Articles of the Charity. there is a restricted fund of £40,000 only to be used in the event of winding down. Special provision relating to small ¢ompanies The report has been prepared in accordance viith the Special provision relating to small mpanIeS wlthin Part 15 of the Companies Act 20CE.
Home-start Lakeland (A company limited by guarantee. not havlng a sharg capltsl) TRUSTEES, REPORT for the year ended 31 March 2023 Statsment of Trustees, Responslbilitios The trustees are responsible for preparing the Trustees. Report and the finan(ial statements in accordance with applicable law and regulations. Both company Law and charity law require the trustees to prepare financial statements for each financial year. Under these laws the trustees have elected to prepare the finanaal statements in ardance with United Kingdom Generally Apted Accounting Practice (United lQngdom Accounting Standards and applicable law). Under these laws the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the surplus or defiat of the charitable company for that period. In preparing these financial statements, the trustees are required to: select sustable accounting policies and apply them o)nsistently; observe the methods and principles in the Charities SORP (FRS 102); make judgements and estimates that are reasonable and prudent., state whether applicable accounting standards and ststements of reo)mmended practice have been followed subject to any departures disdosed and explained in the financial statements" prepare the financial ststements on the going concem 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 acrnunting records which disdose with reasonable accuracy at any time the finanual position of the tharitable company and enable them to ensure the financial statements comply with the appropriate accoLbnting 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 fraLbd and other irregularities. The trustees also had regard to the Charity Commission's public benefit requirement statutory guidance. This report was approved by the trustees on Z 3 and signed on its behalf by.. Gerry garty IChain>erson) Christine Carty (Treasurer)
Home-start Lakeland {A company limited by guarantge, not havlng a shale capltal) CHARTERED ACCOUNTANTS. REPORT to the Board of Trustees on the unaudited financial statsments of Home-start Lakeland for the year ended 31 March 2023 In order to assist you to fijlfil your duties under the Companies Ac* 2(M)6, we have ppared for your approval the finanaal statements of the charÉty for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes from the chartivs accounting records and from infomation and explanations you have given to us. This report is made solely to the Board of Trustees of Home•Start Lakeland, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Home-start Lakeland and stste those matters that we have agreed to state to the Board of Trustees of Home-start Lakeland, as a body. in this report in accordance with the guidan of Chartered Accountants Ireland. To the fullest extent permitted by law, we do not accept or assume responsibilty to anyone other than Home•Start Lakeland and its Board of Trustees, as a body, for our work or for this report. We have carried out this engagement in accordance Vth guidan issued by Chartered Accountants Ireland and have omplied wilh the ethical guidance laid dovm by Chartered Accountants Ireland relating to members undertaking the compilation of financtal statements. It is your duty to ensure that Home-start Lakeland has kept adequate accounting records and to prepare sktutory financial statements that give a true and fair wew of the assets, liabiltties, financial position and surplus of Home-start Lakeland. You consider that Home-start Lakeland is exempt from the statutory audit requirement for the year. We provide an independent Examiners, Report as required under Charity law. COOPERIRVINE LTD Chartered AGGountants 6 Townhall Street Enniskillen Co Femianagh BT74 7BA Northem Ireland Date: 6th June 2023
Home-start Lakeland IA company limlted by guarantse. not havlng a share capttal) INDEPENDENT EXAMINER'S REPORT I report on the accounts of the charsty for the year ended 31 March 2023 as set out in the finanoal statements. Respective responsibilitie8 of charity trustee8 and examiner As the charity's trustees you are responsible frjr the preparation of the accounts in accordance with the Charities Act {Northem Ireland) 2008 and subsequent updates (Induding 2022). It is the responsibility of the independent examiner to= Examine the aountS under section 65 of the Charities Act Follow the procedures laid down in the general Direclions gNen by the Commission under section 65(9)(b) of the Charitie5 Act. State whether particular matters have come to my attention. Basis of independent examIneS report An examinab'on of your charity accounts as required under section 65 of the Charities Act VRS carried out in accordance with the general Directions given by the Charity Commission for Northem Ireland under section 65(9)(b) ofthe Charities Act. The examination included a review of the aco)unting records kept by the charity and a comparison of the accounts presenled with those rerds. It also induded consideration of any unusual items or disdosures in the accounts. and seeking explanations from you as charity trustees conceming any such matters. My role is to state vthether any material matters have come to my attentK)n giving my cause to believe.. That accounting records Yre not kept in accordance with section 63 of the Charities Act That the accounls do nol accord with those accounting records 3. That the acUnts do not comply with the accounting requirements of the Charities Act 4. That there is fvrther infonnation needed for a proper understanding of the accounts to be reached Independent examinevs staternent Having completed the examination there are no cOnmS in respect of the matters (1) to {4) listed above and, in connection with following the Direclions of the Charity Commission for Northem Ireland. no matters that have been found require drawing to your attention. Name: Paul Slronge FCA Company Name: Cooperlrbine Ltd Addre$$: 6 Townhall Street, Enniskillen, Co Fermanagh, BT74 7BA Date: 6th June 2023 Signature:
Home-start Lakeland IA company Ilmlted by guarantee. not havlng a shar• caal) STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2023 Notes Restricted Unrestricted 2023 2022 Income 24.907 59.869 84,776 81,543 Expenditurè (24,907) (47,608) (72,605) (70,346) Surplusl(doficit} on ordinary activities before interest 12.171 12,171 11.197 Interest receivable and similar incoffie 77 77 23 Total Comprehenslve Income 12.248 12,248 11.220 Members, funds brought fomard 40,0(K) 32.551 72.551 61,331 Capital contribution 11 Transfer belween funds Total funds rarrled foThvard 40,OCKJ 44.799 84,799 72,551 The tharity has no recognised gains or losses other than the income for the year. The results for the year have been calculated on the historical cost basis. The charitys income and expenses all relate to continuing operations.
Home-start Lakeland IA company limited by guarantee. not havlng a sharn capltal) BALANCE SHEET as at 31 March 2023 2023 2022 Notes Fixed Assets Tangible assets Current Assets Debtors Cash and cash equivalents 740 1,710 Creditors: Amounts falling due within one year Net Current Assets Total Assets less Current Liabilities Members, Funds Statement of Finanual Activitres Restricted funds of the Charity 40,000 20,000 Unrestrlcted funds of the charity The finanaal staternents have been prepared in accordan wrlh the provisions applicable to companies subject to the small companies, regime and in accordance Vlrith the provisions of Charities SORP (FRS 102). For the financial year ended 31 March 2023 the tharitable company was entitled to exemption from audit under section 477 of the Companies Act 20C6. The Irustees Confi that 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 of the Companies Art 2C(I8. The tnjstees acknowledge their responsibilities for ensuring that the charitable company keeps accounting records which comply wilh section 386 and for preparing finanual slalements which give a true and fair view of the state of affairs of the charitable company as at the end of the financial year and of its surplus and deficit for the finanaal year in accordance with the requirements of sections 394 and 395 and vthich otherwise comply with the requirements of the Companies Act 20[ relating to financial statements. so far as applicable to the charitable company. Approved by the Board and authorised for issue on and signed on its behalf by Gerry Hegarty (Chairperson) Chr18tine Carty (Treasurer) The notes on pages 11 to 15 forn part of Ihe financial statements 10
Home-start Lakeland IA company limited by guarantse, not havlng a sharn caplthl) NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023 1. GENERAL INFORMATION Home-start is a charitable private company limited by guarantee incorporated in Northem Ireland. Belmo Mews. New Street, Enniskillen. Femianagh BT74 6AH is the registered office, which is also the principal place of activity of the charitable company. The nature of the companvs operations and its principal activities are set out in the Trustees. Report. The financial statements have been presented in Pound Sterling (£) rounded to the nearest pound which is also the functional currency of the company. ACCOUNTING POUCIES The followng accounting poliaes have been applied consistenlly in dealing wtth items vAiich are considered material in relation to the companls financial statements. statsment of compliance The financial statemenls of the charity for the year eThJed 31 March 2023 have been prepared in accordance with the provisions of Charities SORP (FRS 102). the Charities Act {Nl) 2008 and subsequent updates (induding 2022) and the Companies Act 2CK]6. The tharity is a publiG benefit entty. Basis of preparation The financial statements have been prepared on the basis of going }nM under the historical cost o)nvention expt for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the a¢UntIng poliues below_ Historical Cost 1$ generally based on the fair value of the consideration given in exchange for a3%t3. The following acccwnting policies have been applied con313tently in dealing with items vthich are considered material in relation to the chantvs financial statements. Cash flow statement The company has availed of the exemption from the requirement to prepare a Statem8nt of Cash Flows because it is dassified as a small company. Income Income comprises grants and donations received alongside money raised through fijndraising during the year. All income is recognised in the Statement of Financial Activities once the charity has entit to the funds. it is probable that the IncMe will be r1Ved and Ihe amount be reliably measured. Expendlture Expenditure is accounted for on an accTuals basis and has been dasstfied under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allcKated to activities on a basis consistent with use of the resources. Property, plant and equipment and depreciation Propety, plant and equipment are slated at cost or at valuation. less accumulated depreciation. The charge to depreciation is calculaled to write off Ihe original cost or valuation of propety. plant and equiprnent, less their estimated residual value. over their expected useful lives as follows: Plant and machinery 20°/0 Straight Line Fixtures, fittings and equipment - 150h Reducing Balance The canying values of tangible fixed assets are reviewed annually for impaiment in periods if events or changes in orcumstances indicate the carrying value may not be recoverable. 11
Home-start Lakeland IA company limitod by guarantse, not havlng a share capltsl NOTES TO THE FINANCIAL STATEMENTS continued for the year ended 31 March 2023 Debtors Trade and other debtors are initialty recognised at fair value and theafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairynent losses for bad and (k)ubtful debts. Creditors Trade and other creditors are initially recognised at fair value and thereafter slated at amortrsed cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost Taxation Home•Start Lakeland is a not-for-profft organisation. The company is not liable to corporation tax. Golng concern There are no material unrtaIntieS atout the chartws ability to continue. 12
Home-stsrt Lakeland {A company limlted by guarantee. not havlng a share capltsl) NOTES TO THE FINANCIAL STATEMENTS continued for the year ended 31 March 2023 INCOME 2023 Unrestrlcted 2022 Total Restrlctsd Total Donations received Regular donors Individual donations Soroptomist dub Osbome's Amazon Smile Wesfville FRC Anonymous Rotary club Enniskillen Motor Club S&JMcGi Elizabeth Keys 420 1.319 1,200 100 17 420 1,319 1,200 100 17 480 775 5,Crf)O 250 2,500 250 1.000 2,700 2.700 500 11,506 11,506 7,695 2023 Unrestricted Restricted Total Total Income from fundrnisin and rammes Asda Bag Pack Rooneys Sparl Tracey Stanley Moffitt Programmes lan Kells E'killen cdit Union St Patrtck's Day Paul Caswell - quiz Siobhan Byme Balcas Euro Auction Elite Eleclronics Encirc Four Acre Trust Paul Casw8111 Ok 1,100 1,100 500 1,OCrf) 500 12 500 500 2,250 500 2,250 510 500 500 500 500 1,000 3,500 250 4,860 4,860 8,772 2023 Unrestricted Restricted Total Total Grants received WHSCT Community Cash Enkalon Henry Smith Community foundation Four Acre Trust Trusthouse Black Santa Dalradian Yacht Club Fermanagh & Omagh DC Sisters of Mer John Moores 37,603 37,603 36,178 23.667 23.667 22,333 5,900 1.240 1,240 1.565 5.000 24,907 43.503 68,410 65.076 13
Home-start Lakeland A company limited by guarantèe, not havlng a sh•rg capltall NOTES TO THE FINANCIAL STATEMENTS continued for the year ended 31 March 2023 PROPERTY. PLANT AND EQUIPMENT Plant and Fixtures, fittings and equipment Total machinery Cost At 1 April 2022 Additions 4,229 4.267 8.496 At 31 March 2023 4,229 4,267 8,496 Depreciation At 1 April 2022 Charge for the year 5.374 743 420 At 31 March 2023 4,229 1.888 6,117 Net book value Al 31 March 2023 2.379 2,379 At 1 April 2022 323 2.799 3,122 DEBTORS 2023 2022 Restricted grants Donalion re Paul Caswell 10k Taxes and soclal security 740 1.460 250 Total 740 1.710 CREDITORS 2023 2022 Amounts falling due within one year Accruals PAYE Amounts received on account Credit card Pension costs 870 1,288 7.667 41 1.763 10.021 42 13.296 9.866 CAPITAL COMMITMENTS The charity had no material caprtal commitments at the year ended 31 March 2023. 14
Home-start Lakeland IA company Ilmlted by guarants•. not havlng a sharn PtrI NOTES TO THE FINANCIAL STATEMENTS continued for the year ended 31 March 2023 EVENTS AFTER END OF REPORTING PERIOD There is a grant of material significance from the Henry Smith Charity due to be received. There is £8,(X)o to be awarded next year contingent upon criteria being met at the time. MEMBERS, FUNDS The conditions leading to the restrictron oflhe income reNed have been fulfilled during the accounting period. The capital grant has been spent and the resultant asset is unrestricted. A fvnd transfer is therefore made from restricted to unrestricted within the members. fijnds in line with Charities SORP (FRS 102). RESERVES POLICY In accordan wth the Reserves policy as stated in the Memorandum and Artides of the Charity. the restricted resetve account of £40,000 can only be used in the event of the Charity winding down. 10. RELATED PARTh TRANSACTIONS There have been no related paty transactions during the accounting period. 11. CAPITAL CONTRIBUTION The transfer of liabililies and assets from Home-start Lakeland and Irvinestown to Home-start Lakeland was agreed by Ihe Trustees in 2014. This was approved by the Charity Commission Northem Ireland (CCNI) 1 April 2019. A transfer of liabilities and assets was made by vmy of a capital contribution amounting to £39,596 made up of restricted funds of £20.() arKI unrestficted funds of £19,596. STAFF AND PENSION COSTS 12. There are no high paid staff vhiose emoluments as defined for taxation purkX)ses amounted to over £60,000. The average number of employees for the year ended 31 March 2023 was 3. The charity operates a 'net pay arrangemenv pension scheme for employees under auto enrolment. 15
HOMESTART LAKELAND (A company Ilmlted by guarantsè, not havlng a shafe capltsl SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 16
Home-start Lakeland (A company Ilrnlted by guarantee. not havlng a sharg capltal) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS DETAILED INCOME AND EXPENDITURE ACCOUNT for the year ended 31 March 2023 Restricted Unrestricted 2023 2022 Income WHSCT Grants Fundraising Donations 37,603 37,603 30,807 4,860 11,506 36,178 28,898 8.772 7,695 24,907 4.860 11, 59,869 84.776 81,543 Expendlture Salaries Pension costs Volunteer expenses Staff expenses Utilities Rent Professional fees Office expenses General expenses Programmes Depreciation 20.235 25,631 5.733 45.866 5.733 4,432 1.289 2,373 5,200 3.414 2,416 317 822 743 48,237 3.851 2,495 1,275 1,726 5,200 3.352 1,659 147 4.432 1.289 2,373 5,2CM) 3,414 2,416 317 582 743 240 1,340 24,907 72.605 70,346 Finance Other Interest 23 Net (defIcitysu1uS 12,248 12,248 11,220 17