ehArfty Comml881on for Nl NUrnr.. 10S8S4 Cornpjny Numbar N1626485 Hom8-Start Lakeland IAcornp•ny Ilmlt•d by BunliltsO. ho¥lng • •h•rn G111 Flnanclal Ststsm•nts for the y•r •nd•d 31 M•rch 2025 Coowrlrvlne Ltd Chartored Ac¢ountants 6 Townhall Stre Co Fèrmanagh BT74 78A Northem Ir•lrMI
Hom•-Start Lakeland IA¢ompaTry Ilmlt•d by•u4r4nta•, nDthivlng a•h•r• c•WI CONTENTS P• Truste85 and Other Infomabon Tru$lees' Report Accountsnts. Report Indep8nd8nl Examlners, Report 8tat•m•nl of Financial B8l•ncg Sh••l 10 Note$ to th• Fin8181 St8tsffftn¢s Supplementary Informaln on Inwme and Exwndilur• Account 16.17
Home-stsrt Lakeland IA ¢ornpany1Smit•d by guarnnt••, A ••r• TRUSTEES AND OTHER INFORMATION Tru•tee Maeve Murphy (Chairperson) JenThy Thompwn (Vice chalrpersonl Chflsiina Carty (Treasurerl Gerry Heg8rty M•bel Greave8 Anne Hart8 Maureen Ha$8afd Ruth Co8tter Bryan Green Rhonda Kelly (Appointsd O¢iober 20241 (appointed J8nu8ry 20251 Chartty Comml••l4M for Nl Numb•r 105B54 Comp•ny Nufflbor Nl82e485 R•gl•t•r•d om¢• •nd Bullr¥ Addr••• eelmoio Me Co F•rmangh BT14 8AH ChAriered Aeeounianll 8 TownhBII Slrtei EnIlI1•n Co Famion•gh BT74 78A 8•nk•r• 8•nk Of Irellnd TownhAII Street o F•rrnon•gh BT74 7BO
Hom•-Start Lak•l8nd IAcompany 15mlt¢d byguarantsv. nothrlvlng a•h•r•E411I TRUSTEES, REPORT for th&y•arended 31 M8r¢h 2025 Tho liu815 FYes8ntth8irr0kYM4nd Ihe u41ed finan¢l818taiements for year èndwj 31 March 2025. Hom&St8n Lake is regl$iored a8 a chonly wllh the Chanty Cornmi58ion for Nothern Ireland (Chartty number 1058541 and i& an Snderndenl chBrfty. WOTking ullder the umbrdla of Homs-slart UK. 11 Is a ¢h•diable compAny Ilmrfed by guarnniee, not hgving a share G4Wtal (Company number N1626485}. The registèred offKe add8$ 15 Belmore Mews, Nth¥ str, Ellniskillen. F8fmanogh 8T74 &4H. which i• ¥0 the pLyce of 8Ctlvlty of the tharitae company. The flnlnclal $tstem•nl¥ compty wnh tho Chllnlh?o Act INorthem IreLgndl 21Q8 2nd BubBequenl tspdai lindudlw 20221 •nd Accounting and Reporting by ¢hriti8s.' Slatem¢nt ol Recommended Pr&rbce 8pplrAble to tharities prepanng the4r a(Lounls In rfurd8nce wth th¢ FInaKI Reportmg stsndard appli9 tho UK R¢putyk ol Ireland IFRS 102) {effectfvg 1 jan20151. Dlr•ctor•ryru•t Th8 Im41801 8èr¥8d dudng the y88r 8r• ts•t out on p8ga 3. dlmctorn ofth• c4mp8ny tsoNed dudng th yeBr4re ao Idlow6, Cl8lr• Stetrle ISeuet•ryl Maevo Murphy Jenry Thomp Chd•iine Carty Gèrry H•yBty Mabel Gr¢8v•6 Ann• Rthh CoBtter ry8n Gr88n I#ppDlnlod Ocle4ef 20241 Rhondi Kelly l•ppolniod JDnu4ry 20251 The chontabl• company l• govemod by th• br. Tho board tho act10• ol ch•dt8lJ• eompany In Iln• wllh Ihg sel oul In lh• governlng documen15 of Ihfr chadty. nEmely tho Memorandum Bnd Anide8 of A860ClOtIQD and Ihfr chadty's consululion Non• of the Irusl9•6 h•s a beneflclal Inlor861 in Ihe thariioblo company. Tho tsenior manager and the other ¥t4ff afo ro5pDn8itr4 foi the day-lodAy oper8ll¢n8 of th8 ch•ril•b gynp•ny IhToWoul the ye•r ¢h•rftsbl• purpoB• Tho eonslilulion an¢ purpo•••of the chBrlly •ro d•t8llad In Ihe W8nduM and Artldes 98 the ooyomlnp documentj. These arn 10 èBfeguoid, piot8d preserve th¢ good heallh, both mènto1 and phytsirel of Ghlldren and parents of chlldrn. ID prevent ciufrtty 10 or tnDllreBim8ni olchlldrefi., lo reliove kneSs, poverty and need &mono•i chlldren •nd Ihelr paronis Bnd lo promots Ihe educ•llon of Ihtr publlc In b¢tt8r 6t8rthrd& of Ghlldcare wllhln th• Fermanagh area Tho main 4Lvlty ollhfr Charity during tho ye8r ha8 to Gonllnue lo ro180 fundlng forthe of 8¢hlevlng h• ob1¥01. Publlc B•n•Nt The dlred benefit8 whkh from our purpo888 inrlLYJe". Improved he8lth oulwmes improved upt8k¥ ofh••hh 8ppolnim8nts. happier, 8Hlerchlldren 8nd fvappr sHler home$ AS 8 rasuh fewer Chire suffercruelly or maNre8lmenl. PArenlg &nd thildren fe&1 5& mBrgina118ed. Famil5 make beller tsge of10¢81 $6Nces and are le&& 1801aied and have wder horiz$. Families ar8 better able io cope th their Famllies devebp improved wpinll tralegie5 and parents become more coDfidenl ihrough Incts•$•d in childre standards. All ol Ihtse bèneffts dmon¥lraled by the Gornplellon of revièw visit fDrms véhiGh IracA an Individual f8mily'$'jDutney of ¢h8ngfy'. $¢ feedback queslionnaiies Arè (JynpltrtOO by families and referrnr Al th• ¢108e ol Support. The benefft8 of all our purposeB areAl80 d8mon¥ipied by re9ular evBlts8bOTh of tho 8eNice5 by Health and S(Klal CAre Trusts, funder• and monitorlng and 8¥8lu81ion of the servKe The pJrpo¥e¥ do not ge nse lo Any hArm. The benefityaries vf Ouf purpDs&s 8r$ f8milieswho areexwrienciw drflcullS Qf ¥uffering stres8 and have 81188$1 one child undei 5 yesr$ of 8gt and live in the ATeAs of Ben&fft A private benefit lo volunteers m8y arise from our mandatory Irainlng V8lv and atblLpde5. Safeguarding chlldren, ¢onfdellliality etc. Throuyh the Ir¥ining yolunleer5 gain5 Bkills Bnd experience which Bre trdnsferrsble lo othersethngs These b&ntffl¥ are Incidental and ne$Sary to ensure Ihp benefit is provided lo ben¢fityarip8. A second private beneflt 10 Trustees tnay anse from our progrnmmfy of training ifi good governance. financé 01¢ ThrDugh the trainin9 Trustees g$in skills aDd expenencewhich are ir8nsf9trable lo other 5etting$ These ThIs incidentsl necess8ry lo ensure the beneffl Is provided lo benefiuaries Thè$8 private benefit& are relev8nltO 811 ourpurposes.
Homo-start Lakeland IAcofflpany Ilmlt•d by guartntts. a •b•r• TRUSTEES, REPORT forlhe y88r+red 31 Marth 2025 MAln •¢hlov•mont8 In th• wr 11 has been another sY ye8r In Homè-slart Lakeland Mth 0 10% increa88 in r6f&rta15 to last year and 48 forni15 recelvlng SUPPDrt thi5 year. This pul$ an 6ver-in¢reasing strain on grea91 re8ource- our voluni8efs. bul Ihank5 lolhe 27committedindiwdu8l$who prDvided home wsiling $upportiofamllrdS inco Fe[m&rh.oC0nIknUeQUr1yOvOn track record. The cosi-of-livl In(¥e•&a¥ continue lo effect farnllie$ R16inll costs of fuel. foDd and insuiance pul ever inue&Bing $lr•ln on f8miNe8 and request& for second hand (aoihlng, 04ulpment ond requests forfuel gron fy)ntsnued 10 Irwase 8nd 8dd to the wotk of the scherne Ihi$ ye8r. This year we were awarded 8ryson Ener9y Ele¢tntyty urant8 and were able lo offer the9e or8nw of £200 to familieB st99110 with eneioy pric8#. F3milie8 were also given Chri6lm38 food hamporn from Enniskillen FwdbAnk and ¢hTh8ima8 prft8 for PBTents ond ChIren donoied ty the 818ff of En¢lr¢. Th8 81aff of BT had hislori¢8lly providod Chri8itnH5 gifts for families 80 we were very grai8lul to Enur¢ for fillin9 thi& p. Acbon fDr Chiklron •nd Savt the Chihsren providgd groc8ry vou¢hr8 for Struggling 14mille8 4nd we ww• able to r•tsr fHmilB for Foodbank. Toddler Sense kindly provided fr88 ay 88851onJ lo 2 Home-slort familieB. Our Aall9 Multip& group w•r8 able 10 pÈrtBke in &orne graAI 8¢tlvlU88 ai Iholr monthly m661 up Ih8nk• to funding Irom Ihe Hollf•x Foundallon. Wè had 22 famil1 r¢gl•loied for th6 group th81 moBts ThthlY September Ihrough to Jun•. Our new famlly gmup launthed In F¢Oru8ry 2024, 'Famllles ol the Worfd. rx)nlinuoB lo grow and flourlgh. We 8r8 advertiilry tho qfOUP pU1ClY &nd règ151ered f•milles are In¥lllna other f8mlli•s #long. We hive 39 fDMilS ro016t•r•d and 20 drfferenlcounlrie8 repreeonled. Thinkalo Good Rel•Won•lhrough FoThnanagh 8nd Omagh Oisirlct Courril nd Op8nro8th Cornmunhy Fund Ihrouph th Cornmunhy Foundalion. w? were lo hosl • wealth of •ctlvhi8• lor f•rnlli•8 and par6nionlywent8 Indudlng g•n80ry pliy, m018y play. physlcal play. pott•ryp81nllng and a boaiidp. Eath month the group chole A c8l•br81l¢n or holld8y Bnd we do Actl¥ll8, •81 loods 4nd thè 18M1 from that Gounlry tell u8 Ihey celknile. Flnn¢l•l •ummary lorth• y••r Ouring Ihe yearendEd 31 M&rch 2025. Hom•-Siart L•k&ind produ¢ • d•fl¢ll ¢f£321. Sth•qwnly, tho tthai 8siels lem rreIllab1IltK•8 08 8131 March 2028 •mount• lo £89,332. M•mb•rn' Funth Ind R•••rv•B Poll¢y Al the yeBr and. Hom•-siart L•keland m•mborn' fund of £69,332. It18 th• pollty of Hom? Slftrt LAk8l&nd to r•l•ln I•v8110 ¥trr bny unfore&een expendiiuro and allow the Gharily lo conllnue In oper81ion. In 8¢¢ord8nce vilh I re8tt¥ei policy 51alod on the Memor8ndum and Artick•8 ol the Chadly, there 1$ 9 re81riLted fund 01 £40,000 only to t• In the olwindlng dNTr. 8p•cl•l provl•lrJn r•latlnB to imall ¢L¥npanl Thè rèpDrt hos been prepared In 8cwrdaKe w1h wdal provl8lon relating 8m&l wnwnie8 ¥Mthln Port 15 01 the Comp8n Aet 20Cfj.
Home-start Lakèland IA romp8ny Ilmlt•d bYguatrtoI. nothavlng ••tr•r•c4F71 TRUSTEES, REPORT forthe yearended 31 M8r¢h 2025 s1•t+nI of Tru8t••¥' R••pon•lblllUe• The ITu¥ia88 a reSr1e lor Ihe Truitees, Report and th8 fln8ndal stBlem&nl¥ in 8C()xdaw th app1Kab law and ragul81S. eolh company Lawand chanty lthy requlrèiho Iw$t¢esth prepare finBKial 8iatm8rf8foreath financial wr. Under these lavés lfve IDJ$iees have elected to prepartr the fingnclAI stAlemen15 in ac¢ordrtt with United n9orn Generally Accepted AGQ)uniiw Practice (Unrted Kingdom AGcouniing StandBrdB and appli¢8ble lawl Under these lawB the ItU81668 musi not Bpprove the finanoal 818tements unless IW are salisfiad Ihgl they give a Iwe and fglr view of Ihe slate of 4ffair8 of th8 ch8ritsty8 company and of IhB BuluS oi defi1 of the chaiit8W8 cornpany forthol period. In prydng Ihofin•nct•l •t•tornlI, Ihetru8ioa¥ requlred to,. 8d8Ct 8uilable Bccounling pollde8 and apply them consislenlly., obserytr the methodB and principle8 In the Ch8rflle8 SORP IFRS 1021.. m8koiudgernenls OSllm•i$$ IhBI are reasonab and prudent, 8iaie whether applkablt 8tt0uniing sto8rd& and stalemqnls of rocornmondld prKU¢• h8vo been folknyd subled 10 •ny departuro& dI108d axplain8d In tho flnoncL41 &t4lemonlS-, pr•p•ro tho fln8nclal Jlalemen18 on Iha oolng con¢om b4810 unlea8 rt l• in8pproprf•t• to pre&umo Ihai charfty vlll conbnue lo 4p8ralo. Tho IFu&lees overall f•8ponilblllty for •nwrlng th81 tho th8rll•bl• h•• 0ppr0prfA Byslern• of Ce11. finwrt181 and otheM•e. Theyare als0 respon¥ibl•forkeeyng proper KGouniing r8rdSlch diiL4o¥wlh ce88onabl• ccuracy lll any limp lfve ffn8n¢181 poiilion ollhe GharilDble¢omp•ny and Onoblelhem ion&uro th¢ flnonclal slalempni1 Comply wlh Iht approprlBle a¢tin0 8t8nd8rds. Th8y are BIJD [60n81bl8 for ihe sBtsguardino of 8$wIB of ihe chon18bl6 company and hènce fol laking rt•&on•big 81op$ tor the preyefillon and dfrlectbn ol fT8ud snd Olh•r Irregulirllkrys. Th• trus •lio had lo the Chirfty Comm1B0n,B putylc r•qulrem8nl btjlutory gUlTr. rh1• r•wt wis ipproved by Ihè Injit• and elon•d on Ill bthaifby.. M•w• MurphylCh•lfy• onl Chrf•tln• C•rty ITv•••ur•rl
Home-stsrt Lakeland IA compafiy Ilmtted byguar•nth, not thing0 •harn CHARTERED ACCOUNTANTS. REPORT to thg Board of Trustees on the unaudited flnan¢lal statsmonts of Homo-stsrt Lakeland for the yèar endod 31 March 2025 In order lo a5$1 you io fulfil your dulias under itte cLpan$ Act 21Th. wa h•ve prepared for your approv81 the fin8nd81 slatements of th¢ chanly for the &r ended 31 March 2025 which comprise th¢ Statemenl of Finanual Activities. Ihe Balan Sheet and the related notes fr the chantys accounting reGord8 and trom fOrmll0n ond xplanatson8 h•vÈ given io us. Th18 roport li m&de aolely lo tho Board olTw81888 orH(miStrt Lakd8nd, as i body. In 8¢Mrdance the torm& of our tW8gèment. Our wtrk h99 been undertakBn &oly to prepare for your Bpproval lh8 fln8ncidl slalem6nt6 of Home-slart Lakeland and &tale tho$8 m•tters that we havè agreed lo slgle lo the Board of Tru8ie88 01 Home-stari L8k¥lBnd. as D body, in Ihls rèport In aGCOfdan¢o wlh the guidance of Chart•r•d AcGount8n16 Irel8nd. To the fullesi trxteni p6miii1od by Iw4. we do not 8(vpt or assume ra¥pon8lbllity to anyone other Ih8n Horn&St8rt L@k•l•nd Boaid of TN81889, 88 a body. for ourwork or for IhiB report. We h•vg rArried oullhits eno8gem•ntln 4ccordanctrstyilh uukl•nc• Iu¢d by Chart•rnd Ac<ountJNi• Irand and compliad wlh the 8lhlrAI guidan¢* lald dovm by Crterd ACnin Ird•nd reliiing 10 memborn undartaklno tho MplatiL ol finants81818l¥mgnts. 11 la your duly lo •nsure Ih•l Home-sllrt L8kdand h•• k•pt •dequ41O 8ceounYng rncords Ind 10 prop•r• itslulory n8nty81 i18lemenlS thai give 8 Iruo and fair viow of tho 86$618, 114blliUo$, finanGl po8lUon ond surplus of Home-siart L&keland You ¢on¥kloF ihal Homa-siart L8ko18nd 1$ exempl fTorn th? 61alLnory avdil re9ulfÉm8ni foi year. W provide an indownd•ni Eumknwi. Rewrt 48 required undoi Charily14w. COOPERIRWNE LTD Chartered Accounlont8 Townhall sir••t Co FermAnagh BT74 7BA Northem Imland D•¢•'. Jun• 201$
Homo-start Lakeland IA com¥ Ilmlt•d byiuar4nts•, nothavlng INDEPENDENT EXAMINER'S REPORT I repon on the accounts of the ¢harity forlhe year ended 31 March 2025 88 eet tyjl In fln8nCAal ststement8. ft0•poVe r•tspDnuIbllltB of £h•rfty trustws and ex4mln•r As the tsI8dly'$ Iru51ees you are responsible for the preparnbon ollhe oEcount8 In 8(wrd•rta with the Chadlbs Aci INth1ham Ireland) 2{ And wbwuenl updates Ilndudlnll 20221. 1118 the r88W8ibiltiy olthe Independent examiner io.. Examlne IhB accounts under 8edion 65 of th8 C1188 A¢t FoSlowthe wtt8dure8 lavj down in th& gener81 DlrecivJn5 given bylh• Comnl86bn undoi iecbon 8519llbl or the Chanll88Aci. Sl8tewhether pBFkncular matt8rn have como lo my attenih)n. B••l• ollnd•wnd•nt •Mmln•rf• r•port An examin4lion ofyourch•rrfya¢counlB as requirnd undereédion65oflh8 Ch•rtb6$ Aciw85 GarriedoLrt inaceordanc8 th general Dir6¢bon8given by thocharlly Comm18&h?nfOrNortrTh undera•cbon8519llbl oflha Ch&ribei Act The ex•mln8llon Included a rnviow of the accouiiing records kept by Iha ¢httrty &nd a compari•on of tho a(1 pi8$ent8d wlh Ihosa rgcords. 114180 induded considorallon ol any unu8uil rtem& oi ¢18¢108ure8 In Iha ct5. and &eeking exp18nalbn& from you a8 Gharity Iru6t¢08 conctrnlng any swh rn81t•r6. My rolelo to ot81e vffi8lr any mal•dal rnattfjrs h•v• com8 10 my Dttentn gwlng my c•u8•1o 1th.. That acmuniing records were Dot kept In ac¢ord•ne• Yéilh Jection e) of the Ch4dllv Act 2. That tha account¥ do not occud wllh tho88 •c¢ounbng TeGords 3. Thai tho accounli do not tho 8tt0unting Mgulr•moN• oltho CMrhlo8 Acl 4. Th•1 there18 lurthor Information n•od& for o prow undgrsl•ndlng of lh• 8e¢ount• to be rq•chEd IndTrpqnd•n¢•x•rnln•r'• •tAt•m•nt Hovino c(ynpl*tod the eMminDlion ihwe 8ro conc8m8 In r•ipect of t rnittern 111 to 141 Ilited obov• •nd. In eonnectlon wilh followlng Iht Dlr•ctlon8 of the Glhty Comml&iign for Northom lrf•nd. no m•tter8 th81 hov8 been roqulrè dr8n0 10 your•ttondtn. Il•m•.' Paul Slronge FCA Compiny N4rn•'. Cooper18 Ltd Addm•.' 8 To¥vnhall sir8o1. Ennlakmlan. Co Form9. 8T74 7BA D4t•.' 2th1Jun• 202$ SIgn•r•..
Home4tart Lakeland STATEMENT OF FINANCIAL ACTIVITIES foi ihè yeaf gn¢g¢ 31 Mrth 2025 R4•trfct•d Unr•irlct•d 1026 2024 8.050 70.353 78,4ll3 59.922 Exp•ndttu 17.9841 17g.iLI Surp1(d•eI on ordln•ry 17021 11S.5481 Int•Mit •nd ilrnlknr 30t 402 Tot41 compr•h•n¥• I¥M1 115,1461 bvr•' lUnbroL¥hI roNitd 4Q,OOQ 29.653 68,653 84.799 4Plthl conldbLrtknn Tr•nif•tb•MMn fur Tot41 lunth uryl•dfpNi•rd 40.oa6 29,240 89.3J2 0g,OS3 The ch4dty hi A¢ Meoqn*•d giln• oi otTh•r th• Incom• foi thD r. Th• M•uIM foi tho yollr o••n kle¢ on lh• nilt4th•l coil b411•. The chlrlty's •xp•niw •1 rel•teto CtsThonuingowr4irI.
Hom8-Start L•keland 11 comp4ny Ilffllt•d by#uaYAho. wt411 BALANCE SHEET os at 31 Mèrch 2025 2028 ZQ24 Flx•d A•Mt Tatyib urr•nt A1 OeblOn Cah Bnd tyul¥41)nt• 1,800 270 r•dftorn.' Amou1•111 knwllhln on•yMr NDI Cuir•ntA•••ts TOW A•ut• Cutmnl Llthlll ¥•mbor•' Pundi Sit•menlolF•ffjCI•lACt1V11 RMtrtetd fvndi ol th• clty Unr•ilrl•(lfvndi dth•¢ht 40,000 40.001 financ1 it•tdmhi# hiv• beon PMPAr•d In thcc0rdpncowh Ihè provlinI Ppl1ub loccThp•n4x •ulxtto th• Im•ll comp&Ai' •ThY In l¢cNd4neth Ih•pio¥l•loni olchdv SORP IFRS 1021. Fortho Thnirt&¥ly••Tondod 31 reh2O25 th•thiltJlrycompanyw41•nuw toexernptlonfm•udh und•rM¢Yor 477 Qlts kl 20(0. Thè iiults•itfinTr th•t Ihe mernb•M not mqult•d th• cortWAnyl¢ Obtshi ID4udllof Its fln¢1 Atht•m•nts ror tha ye•r In guan In iccotd•rKwith •iCbDll 476ofth• ¢omp•DiAct2DL¥J. Th• tsuitvej acknoedg Ihèir pOl11181 fci eniurlng th•rIt4b comp4ny kaew AcConIng rn¢ord• hi¢h compty Ylilh lectian 380 Jnd for prnp•rln9 4hl¢h gi a truB f•lr vlew of Iho JtAtè of Ifpirs cf the chAntAbkn compjny •8 JI the •nd ol th• flnanrlvl ye•r And of ith lutpluB aTwJ dBThclt rthD flnDnclDI yèlr ID¥ccotdOeWlV) thè rwuiTorneDwollleciioni 394•N¢ 395 iDdwhlch Qihar4¥thè th)myW11htrWlrOrnetsl ComnlACt20u8 T•11 to fin•ndBI IlAiemllTrts, w f•rJB Jpplubh lOthèch*rltabkn Co¥. Appro¥•d bythi tsNrd4nd ithorkn•dfor on Ind•IgnOTh b•h•W by Murphy IChalrp•rsonl Chrletlng C•rty ITruBur•rl 11 iD 19ftt01
Homo-start Lakeland IA£ompany limltsd by grIn, nothlvlw a•trAr•upMall NOTES TO THE FINANCIAL STATEMENTS forlhe year anded 31 March 2025 I. GENERAL INFORMATION Home-slart is a ¢h•nlabkg priv818 MpanY limded by guarantee IncorpDf8i¢d In NortFwn Ireland. B6lmore Mew& New Street. Enniskillen. Fermathagh BT14 6AH iA the regisièr8d office, vthich is a1sv the prinrApal pl8ee of aCtty of Lariiable wmpaThy. The nature of the company's operslvJns and rts prinL¥p81 activ88 re $810th the Tru8w' Report. The financi818181emefj15 have been presenied in Pll Slerfinll 1£) rounded 10 tho neaSt pound ¥which Is ¥0 tlunCon81 ¢urr•Kyvf Ih&company. ACCOUNTING POLICIE8 The fdlowing accounting polthe$ have applied Con81•Y In dosllng ¥%ilh item8 ¥which wslder•d rnai8n81 in rolalvJn 10 the compBny S fin8ncial 81atem•nM. 8tt•m¢nt ol compll•n¢• The flDanclHI 8iaitmonw of the ¢h8rlly forthe ytraf t¢ 31 M8feh 2025 h8v8 boon prOra In Hccordanco wllh tho provl8k)n& ol Ch8riVe$ SORP IFRS 1021, th& char.81 Act INI} 2008 and Bubi•qu8nl updotes IIDcJudin9 202218nd tho Comp•nles Ad 20W. Tho charity is è public entity. 8••1• •1 pv•p•rnd Tho financ181 $taiemenls havob••n piepomd oniha ba•01901ng conceffl und•rlhe hi8lOlic8lcoqlcoDv8niion excapl for ¢6rt81n prwrties and fn•nciBI In8iNmènls Ihal arè measured •1 rev8lued 4mount8 or lair valu•8, i& exploln8d In thè accounting poli0# below. Hi¥iorical co•1 is gnef811y ba88d fair valu• DI the COn81d8f81bn glven In exch•noè for ass8. The folh7WinQ 8(xounknng pollclo6 hlve bèon •pplled con618i•nlly In 4•4lino vllh It•mi whlch are conwd•rqd matork•l In to th•¢h•illa financ4•181atam•nt¥. C•h •tst•m•nt The comp•ny iv811•d of th• exemplon from the f•4L4r•m•nt to PMP8r• • Statement of ¢a&h Fl bocauae h18 da$Bbfigd a8 a 8mall r¥)mp•ny. In¢om• Income cornpri566 or8nl$ Rnd don&lion8 rocoived 8long8ld8 mon8y rAla8d Ihrough frJndrai8lng durlng Iha y••r All Incixna is ffjcognised in th• St81emenl ol Fin8nty81 Activities once th8 Gharity h86 onl1 10 th• fund$. N la probable ihal the ill b• roceivad grnoMI b8 r•114bly maa8ured. Expeftdlturn Exptrndlluie Is ac¢ouni8d foron on actTual8 and ha¥ tttn damified under heBding8 th81 •9sreBate 811 CO8is relaled tOlh¢ cotegory. Whèro coBIs c4nnot be dlroctly ottributed to pAibDJlar h••dhsB they hav6 been allocated lo octi¥hiee on o basil t8161¢nI ¥1 of tho ro8ourS. Property. plnt4nd •qulpm•ntind deprKl•l•n Property, pl&Thl 8nd equlpmentare 5181od 81 cost oral valuaii(xi, le58arwmulBled depre¢iallon. Ghargeto ¢J?pr8¢i8Won IB calcuL•tsd towrite off Ihe oiipln81 cost OT vBluaiLon of wopth, pl8nl and equipment, less th•r eBlimated red81 value. over Ihfrlr expeded u6•ful I1& as fdlow8' Plant and machinery sir8ighl Line Flures. fillings 8nd wuipment- 15% RedurAng Bal8nc• Th0 ¢grrylna valu85 tdnoltye fixad &sset& ar• revthed annualty lor impim11 in pvritidÈ K ovents or chonges in )mtC•S Indic#i• th8 c&rrwng valuo not be reroY8r8ty9.
Home-stsrt Lakeland {A¢0mnY Ilmlt•d byouar4ntw. nothavlng ••h•M¢•F4WI NOTES TO THE FINANCIAL STATEMENTS txnunued forlhe ye8r ended 31 March 2025 Trade and other debtors are initially recogniW 8t fair value $nd thereaftor stai8d at amoFY88d COBI u8lNJ the Inlere$i meihod la86 impairment IoBS86 for b&d an<1 doubtful debts except vthere itte effett of dl8¢ounlingwould be imrnaloiial. In Buch $8& the receivables are8ts1ed alco$l less impairmeni105sesfor bad arbd doubiful debt8. Cr•dltorn Trade and Olhqr Cr110 are inili4lly recognis¢d ai fair value and Ihereaft¢r *t4tsd al amortl88d G081 uslny th8 6ffeGtiv& Inlo18$1 rats method. un8 effect ol dl8counlino ld be imrnaterf81. In thich ¢888 they afe 81ated COII T•x•¥on HorntrSl&n 58 8 nDI-for-profll ory•nl•allon. Th• compèny18 not IW8 10 Co0r910n lax. Golng ¢oncorn Th8re are no rn8181i&l urK0rtalni Iboul thèth•rfty'8 8bilRylo nIlnU•. 12
Homg-start Lakeland ¢ATrY Ilmlt•d by Burnnt••, not h¥ln9a shJr• ¢aWMII NOTES TO THE FINANCIAL STATEMENTS ntsnued forlhe yearended 31 March 2025 INCOME 2025 R•thct•d Unre•trlctsd 2024 Totsl Totsl Dono Regular donors Indiwdual donations Soropiomi$l club Karen Ca¥*ell Amazon Smlle Ju&1 9ivirKJ Anonyrno Knil-Knatter& Ennl$killen Pr8ebyt•rt•n Jam 310 310 1.002 320 250 250 20 5.825 2C 645 20 8,825 200 545 20 2025 RMtrf¢t•d Unmtrf¢f•d 2024 Totsl Totsl En[C Op•n Gardety EY•nt 2,000 7.040 4,882 Dunnè• 236 783 238 783 8&M bog p8¢klcoll•¢tbn 1,036 202S Unrn•trlct•d Tot¥1 2024 Total WHSCT 42,322 42.322 38.935 Eccb6kA&U¢•1 FLthid Henry Smhh FourAue TruBI 2,021 1,250 197 3,750 1,800 1.000 3,750 1.800 2.000 2.500 F8miana9h & Omagh DC John MoDrp'& Garfieldweston Black S8nl Td• Community Fund 8.QfjO 13
Home4tart Lakeland IA Gompany Ilmitvd byguaFont••, nothavlnq aJh•t• NOTES TO THE FINANCIAL STATEMENTS forthe y8arènded 31 Mar¢h 2025 PROPERTY. PLANY AND EQUIPMENT Pl•nt Ind FlxturvB. flttlrtu• an¢J •4ulpm•nt Tot•1 m4chlr ¢081 Al 1 Awll 2024 Addl115 4,229 4,287 8,4 Al 31 Mnrch 2026 4.229 4.287 8.498 r•cl4tlon Al 1 Apr 2024 Chae forth8 4.229 2,245 303 8,474 303 At 31 Marth 2025 8.777 N•t book val At 31 Morch 2025 1,719 1,719 AI 1 11 2024 2,022 OeBTOR$ 2020 2024 R•ilrkt•d 9r*ntB DOr10Th T8x88 and 08vJdty 1.8LKS 270 Total 270 REDITOft$ Amounts fllllnu wlthln on• y••r AGcrua18 PAYE Amoun15 recdv•¢ on a¢eowl Crqdll rArd Pensbn f¥AIs 2025 2024 1.074 1.872 22.500 1.074 3,750 528 14
Home-stsrt Lakeland IA Gomyny IIffld by guarantye, Dot h•vlry ahAro copltall NOTES TO THE FINANCIAL STATEMENTS onlinu8d forihe yearendad 31 mar 2025 CAPITAL COMMITMENTS Th8 ¢h8rty hod no material Capit81 mmInnts otthe yearended 31 MorGh 2025. EVENT8 AFTER END OF REPORTING PERIOD Thert 18 8 grant of Mtsal s19n1frt$ from Garfidd W8ston of £7.700 and ChikJr•n In N•ed of E16.OOOto b8 10 fle yo•r. hlEM8ER8' FUND8 The condilion$188dlnglo the r?51ddion of Ihg Inrne recelved hawben fulfilled dur4rg thta¢oiunbng padod. The pItl grani has been swnl and the re#ultani 8S$Ot Is unre51T1*4. Afund Iransler is IhoFeloro made from f•61rkWd to unFest[led wllhin th¢ mombers, lund6 in Ilno wlh ¢harilie& SORP IFRS 1021. R£seRVE8 POLI¢Y In Accord&nto YAlh th• R••erve8 poIIcy 88 8l•ted In Memorondum and Article8 01 the Charity. Ih• r•611thd r•wrve actouni of £40.000 c•n wly bo in thè •v•nl of the Ch8flly vlnding down. 10. RELATED PARTY TRAN8ACTION8 There hava no rnk91od wrty translI0n8 durfnq th• 4K¢ounUno po, CAPITAL CONTRleUTION The Ir8n61er of11obililie8 and 868818 fmm HOrtArt Lak•L•ThY and I1•10n 10 Hcffi8-Sl•rt Lakeland wa• agreed by tho Tru$iooa In 2014. Th18 wa8 approwd by Ihe ChDrily Comml8Aion Norihern Ird8nd ICCNII 1 April 2010 A Iransferof Iiabililios on# 8È8•tg wo& made by w8y ol a cAptlal Contnbull •mounliN4 trt É39,W made up af roglrfcted fuThY& of £20.C¥)O and unr•ilrktqd fund8 01 t19,. 12. 8TAFF AND PENSION COSTS Thertr 8r8 no high paid staff whDSe 01mnI5 as deflfied fof tsxalion purpDMS BMOUn to over É60.fyX). The Average numbarof empbyees for ihe yearènrjgd 31 Marth 2025 w88 2. The charity opetates a'net vy arrang6meni' pen910n BGhetne fDr employoos under auto enrolmeni. Is
HOME5TART L ELAND IA coMn¥ Ilmltsd by gr•te0. not VIn i ihir• GWt411 PLEMENT ORMATION THE FIN TATEMENT R THE 16
Homo-start Lakeland IA CoMnY limltgd by uukrnnteo. not hvlrffja•hJr•tAptt411 SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS DETAILED INCOME AND EXPENOITURE ACCOUNT for ihe year gnded 31 M3r¢h 2025 It•Btrfct•d Llnr••trlctsd 2025 ZO24 In¢om• WHSCT Gronls Fundraisinu Donat5 42,322 5,500 14.723 42,322 13,550 14.723 3B.935 12.466 1.732 8,OSO 78 403 $9 922 Exp•ndltur• Salar Pènglon coi Volunteer expen si•ff expenjes 49,752 6,218 49.752 8.218 3,127 1,238 3.260 S.200 3.379 2,419 47,891 ,881 5.177 1.985 2.649 5,2Lk) 3,742 3,127 830 406 3.280 4.900 3,379 2,419 Rent Prols&iono1 fee8 Office exp6n80• Gen*r•l oxpeniei ProgrBmmt6 O6pr¢d•1n 89 737 357 3,707 462 309 4,189 303 Ml•c•ll4n•ou• Incoffl• g•nk Interest roc•fv•d 381 361 402 407 321 17