HOME-START ARDS COMBER AND PENINSULA AREA
Charlty No. N1105855
Company No. NIOS5744
Trustees, Report and Unaudlt¢d A¢¢ounts
31 March 2023
IWMLVIN
')c￿AY2xty
1110W2023
COMPANIES HOUSE

HOME-START ARDS COMBER AND PENINSULA AREA
CONTENTS
Pages
Trustees, Annual Report
Independent Examiner's Report
Statement of Financial Activities
Summary Income and Expenditure Account
Balance Sheet
Statement of Cash flows
Notes to the Accounts
Detailed Statement of Financial Activities
16to17
Page I

HOME-START ARDS COMBER AND PENINSULA AREA
TRUSTEES ANNUAL REPORT
Charitable Company Ilmlted by guarantee
The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006,
present their report with the unaudited financial statements of the charity for the year ended 31
March 2023.
REFERENCE AND ADMINISTRATIVE DETAILS
Company No. N1055744
Charity No. N1105855
Reglstered Offlce
9 Cuan Gardens
Greyabbey
Newtownards
8T22 2QG
Dlrertors and Trustees
The Directors of the charltable company are Its Trustees for the purposes of charity law.
The followln8 Dlrectors and Trustees sep4ed durin8 the year.,
A.M. ALLEN
J.P. Bennett
J. Durnas
Commlttee Members
Giela Marquis
Conor Mawhinney
Paula Mulhall- Statulory RepresentatSve Surestart Ards
Company Secretary & S¢herne Marw8er
J.F. ROSS
Accountants
OBoyle Accountin8 & Tax Ltd
4 Bin8ham Street
Bangor
BT20 SDW
The Trustees are responsible for keeping proper accounting records that di5c105e with reasonable accuracy at
any time the financial position of the charity and to enable them to ensure that the financial statements
comply wlth the Companles Act 2(X)6. The Trustees are also responslble for safeguarding the assets of the
charity and hence takin8 reasonable steps for Ihe preventlon and detectlon of fraud and other irregularities.
The above report has been prepared in accordance wilh the provisions applicable to companies subjert to
the sm211 companies re8ime as set out in Part 15 of the Cornpanie5 Act 2006 and in accordance with the
Charities SORP {FRS 102).
Page 2

HOME-START ARDS COMBER ANO PENINSULA AREA
TRUSTEES ANNUAL REPORT
Signed on behalf of the board
A.M. ALLEN
Trustee
31 March 2023
Page 3

HOME-START ARDS COMBER AND PENINSULA AREA
INDEPENDENT EXAMINERS REPORT
Independent Examiner's Report to the trustees of HOME-5TART ARDS COMBER AND PENINSULA AREA
I report to the charity trustees on my examinatlon of the accounts of HOME-START ARDS COMBER ANO
PENINSULA AREA for the year ended 31 March 2023 which comprise the Statement of Financial Activities,
the Summary Income and Expenditure Account, the Balance Sheet, the Statement of Cash Flows and the
related notes.
Rèsponsibllitiès and basls of report
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006
Act.
Havin8 satisfied myself thal the accounts of the charity are not required to be audited under Part 16 of the
2006 Act and are ell£lble for independent examlnation, I report in respect of my examination of your
charity's accounts as carrled out under sertion 145 of the Charlties Act 2011 ('the 2011 Art,). In carrying out
my examination I have followed the Directions given by the Charlty Commlssion under section 14S(S)Ibl of
the 2011 Act.
Independent examlner's statement
I have completed my examination. I can confirm that no rnaterial matters have come to my attention in
connectlon wlth the examination 8lvln8 me cause to believe that:
• accounting records were not kept in accordance with sertlon 386 of the 2006 Act , or
the accounts do not accord wlth those records; or
the accounts do not cornply wlth the accountln8 requlrements under section 396 of the 2006 Act other
than any requirement that the accounts glve a 'true and fair, view which is not a matter considered as
part of an independent examination,. or
• the accounts have not been prepared In accordance with the Charltles SORP IFRS 1021.
I have no concerns and have come across no other matters in connection wlth the examinatlon to which
attention should be drawn in this report in order to enable a proper understandin8 of the accounts to be
reached,
Gerry O'Boyle
CIMA
OBoyle Accountin8 & Tax Ltd
4 Blngham Street
Bangor
BT20 SDW
31 March 2023
Pa8e 4

HOME-START ARDS COM8ER AND PENINSULA AREA
STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 March 2023
Restricted
funds Total funds Total funds
2023
2023
2022
Notes
Income and endowments
from..
Donations and legactes
Charitable activities
Other
1,713
24,166
72,663
1,713
24.166
72,663
3,927
18,959
92.408
Total
98,S42
98,542
115,294
Expendlture on:
Other
104,S07
104,507
111,113
Total
104.507
104.507
111,113
Net gains on investments
Net (expendlturellincome
Transfers between funds
(S.96S)
15,965)
4,181
Net (expendlturelllncome
before other galnslllosses)
15,9661
15,966)
4,181
Other Bains and losses:
Net movement in lunds
(S,966)
{5,966)
4,181
Reconciliation of lunds:
Total funds brou8ht forward
36.918
36,918
32,737
Total funds ¢arrled lo￿ard
30,952
30.952
36,918
Page 5

HOME-START ARDS COMBER AND PENINSULA AREA
SUMMARY INCOME ANO EXPENDITURE ACCOUNT
for the year ended 31 March 2023
2023
2022
Income
98,542
115,294
Gro￿ income for the year
Expenditure
98,542
115.294
104.507
111,113
Total expenditure forthe year
Net lexpendlture)/lncome before tax
for the year
104,507
111,113
(5.965)
4,181
Net (expenditure )/income for the year
15,965)
4,181
Page 6

HOME-START ARDS COMBER AND PENINSULA AREA
BALANCE SHEET
at 31 March 2023
Company No.
N1055744
Notes
2023
2022
Fixed assets
Tangible a55ets
65,238
65,238
6S,238
65,238
Current assets
Cash at bank and in hand
19,020
19,020
(3,440)
IS,580
24,985
24,985
13,439)
21,546.
Creditors: Amount fallin6 due within one year
Nel current assets
io
Total assets les5 current liabilitie5
80,818
86.784
Provi51ons for liabilities
li
(49,8661
(49,866
Net assets excluding penslon asset or liability
30.952
36,918
Total net assels
30,952
36.918
The fund5 of the charity
Restrirted fund$
Restricted Incorne fund5
12
30,952
30,952
36.918
36,918
Unrestrirted funds
12
Reseryes
12
Total funds
30.952
36.918
These accounts have been prepared in accordance with the special provisions of Part IS of the Cornpanies
Act 2006 relating to small companies.
For the year ended 31 March 2023 the company was entitled to exemption under sectlon 477 of the
Companies Act 2006 relatin8 to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the
Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act
2006 with respect to accountin8 records and the preparation of accounts.
Approved by the board on 31 March 2023
And signed on its behalf by:
A,M. ALLEN
Trustee
31 March 2023
Page 7

HOME-START ARD5 COMBER AND PENINSULA AREA
STATEMENT OF CASH FLOWS
for the year ended 31 March 2023
2023
2022
Cash flows from operating activitie5
Net (expendlture)/lncome per Staternent of Financial Activities
(5,9661
4,181
Adjustments for:
Oividends. Interest and rents from Investments
Increase in trade and other payables
(72,6631
{92,408)
Net cash used In operatlng actlvltle5
(78,6281
188,227)
Cash flows from Investln8 actlvltles
Oivldends, Interest and rents from investments
72,663
92,408
Net cash from Inveslin8 actlvftles
72,663
92,408
Net cash from financing artivities
Net (decreaselllncrease In ¢a$h and cash egulvalents
(S,96SI
4,181
Cash and cash equlvalents at the bégtnnlng of the year
24,985
20,805
Cash and cash equlvalents at the end of the year
19,020
24,986
Components of rash and cash equSvalent5
Cash and bank balances
19,020
24,985
19,020
24,985
Page 8

HOME-START AROS COMBER AND PENINSULA AREA
NOTES TO THE ACCOUNTS
for the year ended 31 March 2023
l Accounting pollcies
Basls ol preparatlon
The financial statements have been prepared in accordance with Accounting and Reportin8 by Charities:
Staiement of Recofflmended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective I
January 20151- {Charities SORP IFRS 102)), the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 102) and the Companies Act 2006.
Change In basls of accountiTh8 or lo previous accounts
There has been no change to the accountin8 policies (valuation rules and method of accountin81 since
last year and no changes have been made to accounts for previous yeats.
Fund attounting
Unresiricled funds These are available for use at the discretion of the trustees in furtherance of the
general objerts of the ¢harlty.
These are unrestrlrted funds earmarked by the trustees for particular purposes.
These are unrestricted funds which include a revaluation reserve representing the
restatement of investment assets at their market values.
These are available for use subject t¢ restrictions imposed by the donor or through
terms of an appeal.
Designated funds
Revaluation funds
ftestri¢ted funds
Income
Reco8nition of
Income
Income is included in the Statement of Financial Activities (SOFA) when the charity
becomes entltled to, and virtually certaln to receive, the income and the amount of
the income can be measured with sufficient reliability.
Incorne with related Where income has related experKliture the income and related expenditure Is
expenditure
reported gross in the SOFA.
Oonations and
legacles
Voluntary income received by way of grants, donations and gifts is included in the
the SOFA when recelvable and only when the Chèrlty has unconditlonal
entitlement to the Income.
Tax reclaims on
Income from tax reclaims Is included In the SOFA at the same tlme as the
donations and gifts gift/donation to which it relates.
Donated services
These are only included in income {with an equivalent amount in expenditure)
nd facilities
where the benefit to the Charity 15 reasonably quantifiable, measurable and
material.
Volunteer help
The value of any volunteer help received is not included in the accounts.
Investment income This is included in the accounts when receivable.
Gains/{losses) on
Thls includes any gain or loss resulting from revaluing investments to market value
revaluation of h'xed at the end of the year.
ssets
Gains/llosses) on
investment assets
This includes any gain or loss on the sale of investments.
Page 9

HOMk-START ARDS COMBER AND PENINSULA AREA
NOTES TO THE ACCOUNTS
Expenditure
Reco6nition of
expenditure
Expenditure is recognised on an accruals basis. Expenditure includes any VAT which
cannot be fully recovered, and is reported as part of the expenditure to which it
relates.
Expenditure on
These comprise the costs associated with èttractin8 voluntary income, fundrais¢n8
raising funds
trading costs and investment management costs.
Expenditure on
These comprtse the costs incurred by the Charity in the delivery of its activitles and
bcharitable artNities services in the furtherance of its objects, including the rnaking of grants and
80vernance costs.
All 8ranl expenditure is accounted for on an actual paid basis plus an accrual for
zrants that have been approved by the trustees at the end of the year but not yet
paid.
These include ihose costs associated with meetlng the constitutlonal and statutory
requlrements of the Charity, includln8 any audit/independent examination fees.
Costs linked to the strategic management of the Charity, together with a share of
other administration costs.
These are support costs not allocated to a particular a¢tivltv.
Grants payable
Governance costs
Other expenditure
Taxatlon
The chartty is exempt from corporation tax on Ils charltable activities.
Freehold Investment property
Investment propertles are revalued annually and any surplus or deficit is dealt wlth throu8 the Statement
of Flnanclal Actlvltles. No depreclatlon is provlded in respect of investment propertles.
Thls treatment conflicts with the requiremènts of the Companies Act 2006 that all propertles should be
depreclated. The directors conslder ihat, because these properties are noi held for consumptlon, but for
their investment potential It Is necessary to adopt the requlrements of the FRSSE in order to live a true
and falr view.
Intanglble fixed assets and amortlsatlon
Intangible fixed assets lincludlng purchased goodwill, patents and trademarks) are carried at cost less
accumulated amortisation and Impalrment losses.
Slocks
Stock is included at the lower of cost or net realisable value, Donated Items of stock are recognlsed at fair
value whlch is the amount the charlty would have been willln8 to pay for the Items on the open market.
Trnde and other debtor5
Trade and other debtors are reco8nised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and ash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits With banks and other
short-terrn hi8hly liquid investments with original maturities of three months or less and bank overdrafts.
In the statement of fi'nancial position, bank overdrafts are shown within borrowings or current liabilities.
In the Statement of Cash Flows, cash and cash equ¢valents are shovm net of bank overdrafts that are
repayable on demand and form an integral part of the company's cash management.
Page 10

HOME-START ARDS COMBER AND PENINSULA AREA
NOTES TO THE ACCOUNTS
Tradè and other creditors
Short term creditors are measured at the transattion price. Other creditors and provisions are recognised
where the charity has a present obligation resulting from a past event that will probably result in the
transfer of funds to a third party and the amount due to settle the obligation can be measured or
estimated reliably. Creditors and provisions are normally recognised at their settlement amount after
allowin8 for any trade dlscounts due.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the
charlty are translaled at the rates of exchange prevalling at the end of the reportin8 period.
Transactions in currencies other than the functlonal currency of the charlty are recorded at the rate of
exchange on the date that the transaction occurred.
All exchange differences are are taken into account In arrivin8 at net Income/expenditure.
Leased assets
Where the charity enters into a lease which entails takin8 substantially all the risks and rewards of
ownership of an asset, the lease Is treated as a finance lease.
Leases whlch do not transfer substantially all the risks and rewards of ownershlp to chailty are classified
as operatin8 leases.
Assets held under linance leases are initially reco8nised as assets of the charity at their fair value at the
inceptiorb of the lease or, If lower, at the present value of the minimum lease payments. The
corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation.
Lease payments are apportioned between finance expenses and reduction of the lease obli8ation so as to
achieve a constant rate of Interest on the remalnlng balance of the Ilablllty, Finance expenses are
recognised immediately, unless they are directly attrlbutable to quallfylng assets, In whlch case they are
capitalised in accordance wlth the charity's pollcy on borrowin8 costs.
Asseis held under finance leases are depreciated in the same way as ¢wned assets.
Operating lease payments arè recognised as an expense on a strai8ht-line basis over the lease term.
In the evenl that lease incentives are received to enter Into operating leases, such incentives are
recognised as a liability. The aEgreEate benefit of Incentives is recognlsed as a reduction of rental
expense on a strai8ht-line basis.
Pension c05tS
The charity operates a defined contribution plan for its employees. A deflned contrlbutlon plan is a
pension plan under which the company pays fixed contributions into a separate entity. Once the
contribut¢ons have been paid the company has no further payments obli8ation5. The contribution5 are
recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet.
The assets of the plan are held separately from the company in independently administered funds.
2 Company status
The company is a private company limited by 8uarantee and consequently does not have share capital.
Page 11

HOME-START ARDS COMBER AND PENINSULA AREA
NOTES TO THE ACCOUNTS
3 Statement of Flnanclal Artivities - prlor year
Restrkted
funds Total funds
2022
2022
Income and endowments frorn:
Donations and legacies
Charltable activities
3,927
18,959
92.408
3.927
18,959
92,408
Other
Total
115,294
115,294
Expenditure on:
Other
111,113
111.113
Total
111.113
111,113
Net Income
4,181
4,181
Net Income belore other
galnslllosses)
Other 8alns and losses:
Net movement in lunds
4,181
4,181
4,181
4,181
Reconclllatlon of funds:
Total funds brought fonvard
Tolal funds carrled forward
32,737
32.737
36,918
36,918
4 Income from donatlons and lezacles
Restricted
Total
Total
2023
2022
1,713
1,713
1.713
1,713
3,927
3,927
S Income from charltable artivities
Restricted
Total
Total
2023
2022
Shop Income / Fundralslng
Refunds
23,880
286
23,880
286
18.959
24,166
24,166
18,959
Page 12

HOME-START ARDS COMBER AND PENINSULA AREA
NOTES TO THE ACCOUNTS
6 Other income
Restrlcted
Total
Total
2023
2022
Grants
49,711
10,380
1,3S2
11,220
72,663
49,711
10,380
1,352
11,220
72,663
51,478
10,324
20,310
10,296
92,408
7 Other expendlture
Restrirted
Total
Total
2023
2022
Employee costs
Motor and travel costs
Premises costs
67,054
1.092
25,855
9,352
1,154
104,507
67,054
1,092
25,855
9,352
1,154
71,440
361
27,252
11,224
836
General administratlve costs
Legal and professional costs
104,507
111,113
8 Staff costs
Salarles and wages
Social security costs
62,108
4,766
66.874
65,383
5,444
70.827
No employee received emoluments in excess of E60,000.
9 Tan8ible fixed assets
Cost or revaluatlon
At l AprS12022
At 31 March 2023
65,238
65,238
65,238
65,238
Net book value5
At 31 March 2023
65,238
65,238
65,238
65.238
At 31 March 2022
10 Credltors:
amounts falling due within one year
2023
2022
Accruals and deferred income
3,440
3.440
3,439
3.439
Page 13

HOME-START ARDS COMBER AND PENINSULA AREA
NOTES TO THE ACCOUNTS
11 Provi51ons
Other
provisions
Total
At l April 2022
At 31 March 2023
49,866
49,866
49.866
49.866
12 Movement In funds
Incomin8
resources
At31
March
Gross
transfers
(includin8
At l April
olhef
2022 8alnsllosses)
Resources
expended
2023
Restrlcted funds:
Re5trirted income funds:
36,918
98,542
(104.507)
30,952
Total
36,918
98.542
(104,S07)
30.952
Unrestricted funds:
Revaluatlon Reserves:
Total fund5
36,918
13 Analysis of net assets between fitnds
98,542
1104,S071
{1)
30,9S2
Restrlrted
nds
Total
Fixed assets
Net current assets
Creditors due in rnore than one year and
provisions
6S,238
15,580
65.238
15,580
149,8661
149.8661
30,9S2
30,952
14 Contlngent A55etslLlabllltles
'EH & SSB Grant relates towards premises purchase cost occupled by ihe or8anlsatSon at 9 Cuan
Gardens, Greyabbey. Thls grant of £49,8661s interest free and only repayable in the event of the
premises either being vacated or the charity's artivities cease"
15 Related party disclosures
Controlllnq porty
The company is limited by 8uarantee and has no share capital; thus no single party controls the company,
Pa8e 14

HOME-START ARDS COMBER AND PENINSULA AREA
OETAILED STATEMENT OF FINANCIAL AcnviTIES
for the year ended 31 March 2023
Restricted
funds
Z023
Total funds
2023
Total funds
2022
Income and endowments from:
Donations and legacies
1,713
1.713
1,713
1,713
3,927
3,927
Charltable activities
Shop Income / Fundraislng
Refunds
23.880
286
23,880
286
18,959
24,166
24.166
18.959
Other
Grants
49.711
10.380
1,352
11,220
72.663
49,711
10.380
1,352
11,220
72,663
51,478
10.324
20,310
10,296
92,408
Total Income and endowments
98,542
98,542
115,294
Expendlture on:
Employee costs
Salarleslwages
Employer's NIC
Staff recruitment
Staff training
Temporary staff
62,108
4,766
132
62,108
4.766
132
65,383
5.444
66
346
48
48
201
71,440
67,054
67,054
Motor and travel cost5
Travel and subsistence
1,092
1,092
1,092
1,092
361
361
Premises costs
Rent
Light, heat and power
Premises cleaning
Charity Shop Manager
Premises repairs and
maintenance
Other premises costs
7,150
1.472
2,232
9,247
7,150
1,472
2,232
9,247
7,150
1,484
1,632
9.240
1.399
1,399
4,989
4,355
2S,855
4,355
2S,855
2,757
27,252
General administrative costs,
including depreciation and
amortisation
Bank charges
Equipment expensed
237
237
171
997
Page 15

HOME-START ARDS COMBER ANO PENINSULA AREA
DEfAILEO STATEMENT OF FINANCIAL ACTIVITIES
General insurances
Information and publications
Postagè and couriers
Software, IT support and rel3ted
costs
Stationery and printlng
5ub5criptions
Sundry expenses
Telephone, fax and broadband
1,004
1,034
1,004
1,034
952
3,794
118
646
646
1.173
2,021
95
3,588
727
2,021
95
3,588
727
1,202
93
1,848
876
11.224
9,352
9,352
Legal and professional costs
Accountancy and bookkeeping
Other legal and professional
costs
1,074
1,074
756
80
80
1,154
1.'154
836
Total of expendlture of other costs
Tolal eMpend5ture
Net 8ains on investments
104,S07
104,507
111.113
104,507
104,507
111.113
Net (expendlture)/income
Transfers between funds
{5,965)
{5,965)
4.181
11)
ii)
Net (expendllure)/lncome before
oth•r 8alns/llosses)
Other Gains
{S,966)
{S,9661
4,181
Net movement In funds
15,9661
(5,9661
4,181
Page 16

Home-start Ards Comber and Peninsula Area
Income Comparison
April 2022 - Maf¢h 2023
Toial
Apr 2022. Maf 2Q23
Apr 21121 Mar 2022
nxiion
i.oon.00
Anorb
NOIITh Aiibc# Clu
Isooo
Sioy
40.ao
Vriillart
J 8onwoii
605.wj
I JAhn4ifin
i.000.c•)
rIM￿J¢S
Total
1,510.00
3.710.00
ndraisin
riclod
JVC Sm•ll Gr•Ms
J80.QO
?I8.00
eharliy Shop In¢omo
ornboi ChDrlly snop In¢¢+mo
Corn￿r Ilè£y¢llrwJ
14DAyl¥ndr•i15nw
14.005.?.>
12.0>2.ft1
9.1'1rt.16
6.lY6.5
?.11.6>
.io.oo
Movpv's e.h•rlty
Rtc¥p*vutIDn ol ¥4)OC Runvthlng Pio9l•m
Tolul
24,460.91
19.5DD.20
AwAraTr Ir•r Altr ILoiipry)
ArdA & Wonh Oowh M*nLtsI l•eaifh Grint
l.f¥X*.00
600.C41
In.ooTh.o
Co¥ld Gfani fund ?
l.'C eovld 19 Gw•ni
1rf.509.00
ÈArfy Y¢•rs Co¥id Ro¢v¥ory Fvtsd
Eoily Ytary covld Ilc¢ovvry PhD$# d
rtllClAanr.y Clrjni Tris LIK
4.Jg3 50
I.JMoo
43.618.00
Socl•l fnvesimoN Funds 1111 Ez C>ov>
ros 8 North 0owN Coun¢il G¥.Int
?..0￿.00
oJi• Fynd
A.100.?o
Smilvbaby
78e.oo
S.0￿.1￿)
Whltft Siull
l.OQQ.O
72,268.91
Tolal
90,476.70
Non Prolii InLOtY¥e CJRS
Refund5
1.595.36
?B5.86
Total Income
98,525.70
115,282.26