Charity Commission for Nl Number. 105854 Company Number. N1626485 HoMetart Lakeland {A ¢ompaThy Ilmltod by guarantso. not havlng a capltal Financial Statements for the year ended 31 March 2024 Cooperlrvinè Ltd Chartered Accountants 6 Townhall Street Enniskillen Co Fernianagh BT74 78A Northem Ireland
Home-start Lakeland IA ¢ompany IlmSted by guarantee, not havlng a sharn capltsll CONTENTS Page Trustees and Other InfoatiOn Trustees, Report Accountants, Report Independent Examiners, Report Statement of Financial Activities Balance Sheet 10 Notes to the Financial Statements Supplementary Infomation on Income and Expenditure Account 16-17
Home-start Lakeland (A company Ilmited by guardntse. not h•vlng a share capltsll TRUSTEES AND OTHER INFORMATION Trustees Gery Hegaty (Chairperson) Maeve Murphy (Vice chairperson) Christina Carty (rreasurer) Mabel Greaves Jenny Thompson Anne Harte John Cathcart (retired March 2024) Ruth Coalter (appointed January 2024) Maureen Hassard (appointed January 2024) Charity Commisslon for Nl Number 105854 Company Number N1626485 Reglstered Offlco and Buslness Address Belmore Mews Enniskillen Co Fermanagh BT74 6AH Accountants Cooperlrvine Ltd Chartered Accountants 6 Townhall Street Enniskillen Co Femianagh BT74 7BA Bankers Bank of Ireland Tovmhall Street Enniskillen Co Femianagh BT74 78D
Home-start Lakeland IA cornpany limltod by guarantee. not havlng a sharn capltsl} TRUSTEES, REPORT for the year ended 31 March 2024 The trustees present their report and the unaudited finanoal statements for the year ended 31 March 2024. Horne-start Lakeland is registered as a charity wth the Chartty 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 capital (Company number N1626485). The registered Offi address is Belmore Mews, New Street, Enniskillen, Fermanagh BT14 &4H. which is also the principal place of activity of the charitable company. The financial statements comply with the Charities Act (Northem Ireland) 21X)8 and subsequent updates (including 2022) and Accounting and Reporting by Charities: statenI of Recommended Practi applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ir81and (FRS 102) (effective 1 January 2015). Dlrectorsrrrustees The tnjstees who seNed during the year are set out on page 3. The directors of the company who served during the year are as follows: Claire Steele (Secretary) Gerry Hegaty Maeve Murphy Christina Carty Mabel Greaves Jenny Thompson Anne Harte John Cathcart {retired March 2024) Ruth Coalter (appointed January 2024) Maureen Hassard (appointed January 2024) The charitable company is govemed by the board. The board govems the activities of the charitable company in line with the objectives set out in the goveming documents of the charity, namely the Memorandum and Articles of Association and the charitls constitution. None of the trustees has a beneficial interest in the charitable company. The senior manager and Ihe other staff are responsible for the day-today operations of the tharitsble company throughout the year. Charltable purpo80 The constitution and purposes of the charity are detailed in the Memorandum and Artides as the goveming documents. These are to safeguard. protect and pserve the goc*J health. both mental and physical of children and parents of children: to prevent to or mallreatment of thildn.. to relieve sickness. povety and need amongst children and their parents and to promote the education of the public in better standards of childcare within the Fermanagh area. The main activity of the charity during the year has been to continue to raise funding for the purpose of achieving its objectives. Public Benefit The direct benefits which flow from our purposes indude: improved health outoynes and improved uptake of health appoinlments, happier. safer children and happier safer homes. As a result fewer children suffer cruelty or maltreatrnent, 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 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 vistl forms which track an individual familvs "joumey of change.. Also feedback questionnaires are completed by families and referrer at the dose of support. The benefits of all our purposes are also demonstrated by regular evaluation of the services by Hearth and Social Care Trusts, funders and monitoring and evaluation of the service. The purposes do not give rise to any ham. The beneficiaries ot our purposes are families who are experiencing difficulties or suffering stress and vtho have at least one child under 5 years of age and live in the Areas of Benefit. A prFvate benefft to volunteers may arise from our mandatory training in values and attitudes. safeguarding children, conffidentiality 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 beneficiaries. A second private benefft to Truslees may arise from our programme of training in good govemance, finance etc. Through the training Tfustees gain skills and experien which are transferrable to other settings. These benefits are inadental and necessary lo ensure the benefit is provided to our beneficiaries. These private benefits are relevant to all our purposes.
Home-start Lakeland (A Gompany Ilmited by guarantse, not havlng a share Ca1> TRUSTEES, REPORT for the year ended 31 March 2024 Main achievements in the year It has been another busy year in Home-start Lakeland *ryth a similar number of refeal$ to last year but a 10% increase in the number of supported home visited families Vth 49 families receiving support this year. This puts an ever- increasing strain on our greatest resour - our volunteers but thanks to the 26 commttted individuals provided home visiting support to families in Co Fenanagh we continue our proven trath record. The cost-of-living increases and the after effects of the global pandemic continue to effect families. Our covid bom babies have started nursery and sthool and only now will V see the true effects the pandemic had on our children. Rising costs of fuel. food and Insuran put ever increasing strain on families and requests for second hand clothing. equipment and requests for fuel grants continued to increase and add to the work of the scheme. We took a slight step back from online programmes this year. but 12 families were supported through an online pre recorded Baby Massage programme giving parents the opportunity to access these dasses on a day and at a time that suits them. A donation of Bookstart packs from BookTrust allowed us to distribute b¢Joks and reSoUS to Home-start Families. Fourteen families attended our 3 Bookstart events held in the libraries in Ip4inestown, Lisnaskea and Enniskillen and those who were not ab to attend reNed their pad(s from volunteers and staff. Our Amazing Mulb'ples group were abie to partake in some great activities at their monthly meet up thanks to funding from the Halifax Foundation. We had 23 families registered for the group that meets rrK)nthly September through to June. RefearS from families who were new to the Femianagh area increased and it was dtfficult to meet the demand through volunteer support. These families ated poor mental health, isolation and lack of support. They didn't always feel welcome at other groups and so y decided to launch our new family group in February 2024, 'Families of the Worfd. with 15 registered families. The group is oMtinuously grovling and hopefully with grants applied for, we will be able to extend the numbers and activities. Financial summary for the year During the year ended 31 March 2024, Home-start Lakeland produced a defii>t of £15,146. Subsequently. the total assets less current liabilities as at 31 March 2024 amounts to £69,653. Members, Funds and R88erves Policy At the year end, Home•Start Lakeland had a members. fund of £69.653. It is the wlicy of Home Start Lakeland to retain a level to cover any unforeseen expenditure and allow the Charity to continue in operation. In accordan with the reserves policy stated on the Memorandum and Artides of the Charity, there is a Stricted ftjnd of £40,IXIO only to be used in the event of winding down. Speclal provlslon rolatlng to small companies The report has been prepared in accordance with special provision relating to small companies within Part 15 of the Companies Act 20(.
Home-stsrt Lakeland (A company limited by guarant•e. not having a sharg caixtal> TRUSTEES, REPORT for the year ended 31 Marth 2024 Statement of Trustses, Responslblllties The trustees are responsible for preparirvJ the Trustees. Report and the finanaal statements in accordance with applicable law and regulations. Both company Law and charity law require the trustees to prepare finanaal statements for each financial year. Under these laws the trustees have elected lo prepare the financial ststements in accordan Vth United Kingdom Generally Accepted Accounting Praclir2 (United Kingdom Accounting Standards and applicable law). Under these laws the trustees must not approve the finanaal statements unless they are satisfied that they give a true and fair view of the state of affairs of the tharitable company and of the surplus or def1t of the charitable MpanY for that P8ri0d. In preparing these financial statements. the trustees are required to". select suitable accounting policies and appty them consistently; 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 recommended pradice have been followed subject to any departures disdosed and explained in the financial statements; prepare the financial statements on the going conrn basis unless it is inappropriate to presurne that the chaiity will continue to operate. The trustees have overall responsibility for ensuring that the tharitable company has appropriate systems of control, financial and otherwse. They are also responsible for keeping proper accounting records vthich disdose with reasonable accuracy at any time the financial position of the charitable (xjmpany and enable them to ensure the financial statements comply with the appropriate accounting standards. They are also responsible for the safeguarding of assets of the charitable company and hence for tsking reasonable steps for the prevention and detection of fraud and other iegUlarities. The trustees also had regard to the Charity Commission's public benefft requirement statutory guidance. This report was approved by the trustees on and signed on its behalf by: Gerry egarty (Chairperson) Christine Carty (Treasurer)
Home-start Lakeland IA company Ilmlted by guarantee, not havlng a share capltal) CHARTERED ACCOUNTANTS. REPORT to the Board of Trustees on the unaudited financial statsments of Home-start Lakeland for the year ended 31 March 2024 In order to assist you to fijffil your duties under the Companies Act 2CrfA. we have prepared for your approval the financial statements of the tharity for the year ended 31 March 2024 whith comprise the Statement of Financial Activities, the Balance Sheet and the related notes from the tharttys accounting records and from information 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 finanoal slatemenls of Home-start Lakeland and state those mattefs that V have agreed to state to the Board of Trustees of Home-start Lakeland, as a body, in this report in accordance with the guidance of Chartered Accountants Ireland. To the fullest extent permitted by law. vle do not acpt 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 COrdanCe with guidan issued by Chartered Accountants Ireland and have complied with the ethical guidan laid down by Chartered Accountants Ireland relating to members undertaking the compilation of finanaal SlaterntS. It is your duty to ensure that Home-start Lakeland has kept adequate accounting records and to prepare statutory financial ststements that give a true and fair view of the assets. liabilities, finanoal position and surplus of Home-start Lakeland. You consider that Home-stsrt 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 Accountants 6 TownhaS1 Street Enniskillen Co Femianagh BT74 7BA Northem Ireland Date: 13th June 2024
Home-start Lakeland {A company IlmSted by guarantse. not havlng a sharo caixtsl INDEPENDENT EXAMINER'S REPORT I report on the accounts of the charity for the year ended 31 March 2024 as set out in the financial statements. Regpectlve respon8ibilities of eharity trustees and examiner As the charitvs trustees you are responsible for the preparation of the accounts in a(ordanCe with the Charities Act (Northem Ireland) 2008 and subsequent upjates (induding 2022). It is the responsibility of the independent examiner to: Examine the accounts under section 65 of the Charities Act Follow the prcttdures laid down in the general Directions gNen by the Commission under section 65(9)(b) of the Charities Act. stste whether particular matters have come to my attention. Basis of Independent examlneVs report An examination of your charity accounts as required under section 65 ofthe Charities Act vms carried OLrt in accordance with the general Directions given by the Charity Commission for Northem Ireland under section 65(9)(b) oflhe Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presenled with those records. It also included consideration of any unusual items or disdosures in the accounts. and seeking explanations from you as chartty trustees conceming any such matters. My role is to state vthether any material matters have come to my attention giving my Cause to believe: That accounting records were not kept in aw?rdance with section 63 of the Charities Act 2. That the accounts do not accord Vth those accounting records 3. That the accounts do not comply Vth the accounting requirements of the Charitses Act 4. That there is further infornation needed for a proper understanding of the accounts to be reached Independent examinerfs statement Having completed the examination there are no concems in respect of the matters (1) to (4) listed above and. in connedion wth following the Direthons of the Chanty Commission for Northem Ireland, no matters that have been found require drafjng to your attention. Name: Paul Stronge FCA Company Name: Cooperlrvine Ltd Address: 6 Townhall Streec Enniskillen. Co Fermanagh, BT74 7BA Date: 13th June 2024 Signature:
Home-start Lakeland {A company limited by guarantse. not havlng a sharn cawtsl) STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2024 Notes Restrlctsd Unre8trlcted 2024 2023 Income 11.468 48,454 59.922 84,776 Expendlturn (11.468) (64,(M)2) (75.470) (72,605) Surplusl{deficlt) on ordlnary activities before interest (15,548) (15.548) 12,171 Interest receivable and similar income 402 402 Total Comprehensive Income {15.146) (15,146) 12,248 Members, funds brought forward 44.799 84,799 72.551 Capitsl contribution 11 Transfer between funds Total funds carried forward 29.653 69,653 84,799 The charity has no recognised gains or losses other than the irbcome for the year. The results for the year have been calculated on the historical cost basis. The tharitys 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 2024 2024 2023 Notes Fixed Assets Tangible assets Current Assets Debtors Cash and cash equivalents 270 740 Creditors: Amounts falling duo within one year Net Current Assets Total Assets less Current Liabilltles Members, Funds statement of Financial A¢ttwties Restricted funds of the charity 40.000 40,000 Unrestricted fvnds of the charlty The financial statements have been prepared in accordan wtih the provisions applicable to companies subject to the small companies. regime and in accordan with the provisions of Charities SORP (FRS 102). For the finanL?al year ended 31 March 2024 the tharitable company was entided to exemption from audit under section 477 of the Companies Act 20C6. The trustees confirm that the members have not required the company to obtain an audtt of its financial statements for the year in question in accordance with section 476 of the Companies Act 20¢%. The trustees acknowledge their responsibilities for ensuring that the charitable company keeps accounting records which comply with section 386 and for preparing finan¢ial statements 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 financial year in accordance with the requirements of sections 394 and 395 and which otheTh¥ise comply with the requirements of the Companies Act 2006 relaling to financial statements, so far as applicable lo the charitable company. Approved by tho Board and authorised for issue on and signed on its behalf by Gerry Hegarty {Chairper50n) Christlne Carty (Treasurer) The notss on pages 11 to 15 form part of the financial statements 10
Home-start Lakeland IA company Ilmited by guarantse. not havlng a share cathl NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024 1. GENERAL INFORMATION Home-start is a charitable private company limtted by guarantee in[porated in Northem Ireland. Belmore Mews, New Street. Enniskillen, Fennanagh BT74 6AH is the registered office, whith is also the principal Pla of activity of the tharitable company. The nature of the companls operations and its prinapal acttvities are set out in the Trustees. Report. The finanaal statements have been presented in Pound Sterfing (£) rounded to the nearest pound whith is also the fvnctional ujrrency of Ihe company. ACCOUNTING POLICIES The followng accounting poliaes have been applied consistenty in dealing wth items vthich are considered material in relation to the CoMpanS finanaal Statements. Statemont of compllance The financial statements of the charity for the year ended 31 Marth 2024 have been prepared in accordance with the provisions of Charilies SORP (FRS 102), the Charities Act (Nl) 2008 and subsequent updates (induding 2022) and the Companies Act 2LIX. The charity is a public benefit entity. Basis of preparation The finanaal statements have been prepared on the basis of going concem underthe hi3toriGal cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the attounting policies below. Historical cost is generalty based on Ihe fair value of the consideration given in exchange for a55ets. The following accounting policies have been applied consistently in dealing with items vthich are considered material in relation to the tharitvs financial ststements. Cash flow statsment The company has availed of the exemption from th8 requirement to prepare a Statement of Cash Flows because it is dassified as a Small company. Income Income comprises grants and donations received alongside money raised through fundraising during the year. All income is recognised in the Ststement of Finanaal Activtties once the charity has entiue to the funds, it is probable that the ino)me will be received and the amount can be reliably measured. Expendituro Expenditure is acGounted for on an acGrua15 basis and has been dassified under heading3 that aggregate all costs related to the category. Where costs cannot be direct attributed to particular headings they have been allocaled to aclivities on a basis consistent wtth use of the resources. Proporty. plant and equipment and depreciation Propety, plant and equipment are stated at cost or at valuation, less attumulated depreoation. The charge to depreciation is Calculated to vrrite off the original cost or valuation of propety, plant and equipment, less their estimated residual vdue, over their expected usefvl lives as follows: Plant 8nd m8(*inery 209/0 Slraighl Line Fixtures. ffttings and equipment- 15% Reducing Balance The carying values of Lgngible fixed assets are reviewed annually for impaimient in periods rf events or chang0s in eireumstanc•s indicate tho carrying valuo may not be recoverable. 11
Home-start Lakeland IA company limited by guarantee, not having a sharg pIlI NOTES TO THE FINANCIAL STATEMENTS continued for the year ended 31 March 2024 Debtors Trade and other debtors are initially recognised al fair value and thereafter stated at amortised cost using the effective interest method less impaimient losses for bad and doubthJl debts except where the effect of discounting would be immaterial. In such cases the receNables are stated at cost less impaiment losses for bad and doubtful debts. Creditors Trade and other creditors are initially recognised at fair value and thereafter slated at amortised 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-profit organ1&10n. The company is not liable to corporation tax. Going concern There are no material uncertainties about the charivs abilty to continue. 12
Home-start Lakeland {A cornpany limlted by guarantee, not havlng a slHrn capllal) NOTES TO THE FINANCIAL STATEMENTS continued for the year ended 31 March 2024 INCOME 2024 Restricted Unrestricted 2023 Total Totsl Donations received Regular donors Individual donations Soroptomist dub Osbome's Amazon Smile Just giving Anonymous Rotary dub Karen Caswell S&JMcGi Elizabeth Keys 420 1,319 1,200 100 17 1.002 320 1.002 320 20 20 5,OC(I 5.000 250 2.700 500 6.787 11,506 2024 Restricted Unrestricted 2023 Total Total Income from fundraisin rammes Asda Bag Pack StanFey Moffitt lan Kells E'killen Credit Union st Patrick's Day Dunnes Tesco B&M Street Collection and 1,110 500 500 500 2,250 398 3C 1028 398 1028 1.732 1,732 4,860 2024 Restricted Unrestricted 2023 Tot21 Total Grdnts recelved WHSCT Ecdesiastical Fund Henry Smith Four Acre Trust Halifax Fermanagh & Omagh DC 38,935 38,935 1,000 8,000 2.021 1,250 197 37,603 8,¢XIO 2,021 1,250 197 23.667 5,900 11,468 39,935 51,403 68,410 13
Home-start Lakeland IA company Ilmlted by guarantee. not havlng a share caixtal) NOTES TO THE FINANCIAL STATEMENTS continued for the year ended 31 March 2024 PROPERf(, PLANT AND EQUIPMENT Plant and Fixtures, fittings and equipment Total machlnery Cost At 1 April 2023 Additions 4,229 4.267 8,496 At 31 Marth 2024 4,229 4.267 8,496 Depreclatlon At 1 April 2023 Charge for the year 4,229 1.888 357 6,117 357 At 31 March 2024 4,229 2.245 6,474 Net book value At 31 Marth 2024 2,022 2,022 At 1 April 2023 2.379 2,379 DEBTORS 2024 2023 Restricted grants Donations Taxes and social security 270 740 Total 270 740 CREDITORS Amounts falllng due within one year 2024 2023 Accruals PAYE Amounts received on account Credit card Pension costs 1,074 990 1,763 10,021 42 480 3,750 156 5,486 13.296 14
Home-start Lakeland (A company Ilmlted by guarantso. not havlng a share capltsl NOTES TO THE FINANCIAL STATEMENTS continued for the year ended 31 March 2024 CAPITAL COMMITMENTS The charity had no material capitsl commiiThnts at the year ended 31 March 2024. EVENTS AFTER END OF REPORTING PERIOD There is a grant of material significance from Halifax of £3.750 to be applied to next year. MEMBERS, FUNDS The conditions leadirvJ to the restriction ofthe income received have been fuffilled during the accounting period. The capital grant has been spent and the resultant asset is unrestricted. A fund transfer is therefore made from restricted to unrestriL#ed within the members, funds in line th Chartties SORP (FRS 102). RESERVES POLICY In accordance wth the Reserves policy as stated in the Memorandum and Artides of the Charity. the restricted reserve aco)unt of £40,CKK) can only be used in the event of the Charity wnding d¢)wn. 10. RELATED PARTY TRANSACTIONS There have been no related party transactions during the accounting perTrod. 11. CAPITAL CONTRIBUTION The transfer of liabilities and assets from Hom&Start Lakeland and INinestown to Home-start Lakeland was agree(I by the 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 way of a capital contnbution amounting to £39,596 made up of restricted funds of £20,CI)O and unrestricted funds of £19.596. 12. STAFF AND PENSION COSTS There are no high paid staff vthose emoluments as defined for tsxation purposes amounted to over £60,000. The average number of employees for the year ended 31 March 2024 was 2. The charity operates a 'net pay arrangemenv pension scheme for employees under auto enrolment. 15
HOMESTART LAKELAND (A c¢mpany Ilmlted by guarant•o, not havlng a share capilal) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 16
Home-stsrt Lakeland (A company limited by guarantse, not havlng a share capltsl} SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS DETAILED INCOME AND EXPENDITURE ACCOUNT for the year erKled 31 March 2024 Re8trlcted Unrestrictsd 2024 2023 Income WHSCT Grants Fundraising Donations 38,935 38,935 12.468 1,732 6,787 37,603 30.807 4,860 11,506 11,468 1,732 6.787 11.468 48,454 59,922 84,776 Expondlture Salaries Pension costs Volunteer expenses Slaff expenses Utilities Rent Professional fees offi expenses General expenses Programmes Depreciation 8.228 39,463 5,961 3.384 985 2.649 5.200 3.742 1.902 69 290 357 47.691 5,961 5,177 1,985 2.649 5,200 3,742 1,902 69 737 357 45,866 5,733 4,432 1,289 2,373 5,200 3,414 2,416 317 822 743 1.793 447 11,468 72.605 Miscellaneous income Bank Interest 402 402 77 Net (deficitvsurplus 15,146 15,146 12,248 17