2026-03-31-accounts - Home-Start Ards Comber and Peninsula Area

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			Restricted
	Notes		fundsTotal funds 2026 2026		Totalfundr; 2025i
lncome andendowments			fc			f,
from:
Donations andlegacies	4
Charitable activities Other Total	5 6		9,739 8,739 1.9,1.001g,1oo 90,053 go,o53			173 26,366 76,610
Expenditure on:			707,992	707,992		103,149
Other
Total Net gainson investments			1033.38 L03,33g	103,339 1G338		96,240 ,6240
Net income
Net incomebeforeother
gains/(losses)			4,554	4,554		5,gog
Othergainsandtosses:
Netmovementin funds Reconciliation of funds:			4,554	4J54-		5,r0,
Total funds broughtforward Total funds carriedforward		_	76,704 21.255 --,-sv	16,704 ?1 - zi,2ig		9,794 167n?

		2026 f	2025 f
lncome
		707,992	103,149
Grossincomefor theyear
Expenditure	--	707,992	703,749
		L03,33g	96,240
Totalexpenditure for theyear
Net income before taxforthe year Net incomefor theyear		103,339 4,554	96,240 6,909
		4,554

at3lMarch2026
CompanyNo.Nto557rt4	Notes		2026	202!t
Fixed assets			€	t:
Tangibleassets
			65,239	65,239
Currentassets			65,239	_ 6;5,239
Cashatbankand inhand
			9,053
Creditors: Amount fallingduewithinoneyear Netcurrentassets	10	-	9,053 (2,767)	3,396 (2,064)
Totalassetslesscurrent liabilities			5,886	L,332
Provisionsfor liabilities Netassetsexcluding pensionassetorliability Total netassets	11	71,124 (49,866) 2L,25g		66,570 (49,855) 76,704
		'z12s8		--16,?04
Thefunds ofthe charity	-
				-
Restricted funds
Restricted income funds	12
		21.,259		L6,704
Unrestrictedfunds		2L,25g		1,6,704
	12
Reserves
	12
Total funds
		21-,259		1,6,704

Restrictedfund lncome	sfi'"'x..lT;l[TffLffij]1.J:":l,H]T,;i:::,;;,;"donororthrough terms ofan appeat.
Recognitionof income	lncomeisincrudedinthestatement ofFinanciarActivities(SoFA)whenthecharity becomesentitled to,andvirtuallycertaintoreceive,theincomeandtheamountof theincomecan be measuredwith sufficientreliability.
lncomewithrelatedwhereincomehasrelated expendituretheincome and related expenditureis expenditure reportedgross intheSoFA.
Donationsand legacies	voluntaryincome receivedbywayofgrants, donationsandgiftsisincruded inthe thesoFAwhenreceivabreandonrywhen thecharityhasunconditionar entitlement to theincome.
Tax reclaims on donationsandgifts	lncomefromtaxrectaimsisincrudedinthesoFA atthesametimeasthe gift/donation towhichitrelates.
Donatedservices andfacilities	These are onryincruded in income(withanequivarentamountinexpenditure) wherethebenefitto the charityisreasonabtyquantifiabre,measurable and material.
Volunteer help lnvestment income Gains/(losses) on revaluation of fixed	The varueofanyvorunteerherpreceivedisnotinctudedintheaccounts. Thisisincludedintheaccountswhenreceivable. This incrudes anygainorlossresurtingfromrevaruinginvestmentstomarketvarue attheendoftheyear.
assets
Gains/(losses) on investmentassets	This includes anygainorlossonthesaleofinvestments.

		Restricted
		funds	Total funds
		2025	202s
lncome andendowmentsfrom:		f	f
Donations andlegacies
Charitable activities		173	773
Other		26,366	26,366
Total		76,610	76,670
Expenditure on:		103,149	103,149
Other
Total		96,240 -	96,240
Net income		96,240	96,240
Transfersbetween funds		6,909	6,909
Net income beforeother		1
gains/(losses)
		5,910	6,910
Othergainsandlosses:
Netmovementin funds		-
Reconciliation of funds:		6,910	6,910
Total funds broughtforward
Total funds carriedforward		9,794 -	9,794
			'J.6,704
4lncomefrom donationsandlegacies
		-
	Restricted	Total	Total
		2026	2025
	f	E	€
	g,4gg	8,499	1,73
	250	250
		8,739	1'73

	HOME.START ARDS COMBERANDPENINSULA AREA NOTESTO THEACCOUNTS 6Otherincome
		Restricted	Total	Total
			2026	2025
	Grants	f	c	€
		51,261	51,267	49,769
		56	56	58
		3	3	4
		29,733	29,733	27,790
	7Otherexpenditure	80,0s3	80,053	76,51.0
		Restricted	Total	Total
			2026	2025
	Employee costs	f	€	f
	Motorandtravelcosts	67,7L4	67,774	63,544
	Premises costs	520	520	L32
	Generaladministrativecosts Legaland professionalcosts	26,650 7,506 948	25,550 7,506 948	25,494 5,199 882
	Staffcosts	103,338	103,339	96,240
	Salariesand wages
	:Socialsecuritycosts	60,077	-	59,202
	lPensioncosts	6,1.95		4,055
		373		32
	Itloemployee received emoluments inexcessoff60,000.	66,595		63,299
9	I'angiblefixedassets		-
	Costor revaluation		f	€
	AtlAprit2025
	At3LMarch202G			5s,238
	Net book values			55,239
	At3lMarch2026
	At31March2025			65,239
10	Creditors:			65,239
	arnounts fallingduewithinoneyear
		2026		2025
	Accruals anddeferredincome	f		f
		2,L67		2,064
		2,167		2,064

				Other	Other
				provisions		Total
AtlAprit2025					€	€
At 31 March2026				49,866		49,866
				49,866		49,866
12Movementin funds
			lncoming
			resources
			(including	ResourcesAt31
	AtlAprit	other gains/losses		expendedMarch 2026
	2025
			)
Restricted funds:			€		f
Restricted income funds:
Totol Unrestricted funds:	76,704	-	107,992 1o?,eu	(103,338)21.,258 _(lom)--,12ss
RevaluationReserves:
Totalfunds 13Analysisofnetassetsbetweenfunds	t6,704		1o?^8s,	_llom)	_Lrs8
		Unrestricted		Restricted
			funds	funds		Total
Fixed assets			E	€		€
Net currentassets				55,239		65,239
Creditors due in more thanone year and			(1)	5,997		5,996
provisions				(49,866)		(49,855)
	_--
			(1)	2L,25g		27,259

	non_canceae	are	asfollows:
	Operatingleaseswithexpiry date:	2026 Landand buildings f	2026 Other f	2025 Landand buildings f.	2025 Other €
	Pensioncommitments
					2025
	Thepensioncost chargetothecompany amountedto:				f
L5	Relatedpartydisclosures				32
	Controlling party

	Restricted
lncome andendowments from:	funds 2026 €g	Total funds 2026	Total funds 2025 t
Donations andlegacies
	8,499	8,499	173
	2s0	250
Charitable activities		8,739	173
Shoplncome/Fundraising
Refunds	19,L00	19,100	26,098
			268
Other	19,100	19,100	26,366
Grants
	57,267 55 33 29,733	5L,267 56 28,793	49,769 58 4
Total income andendowments Expenditureon:	80,0s3 --ql,*J_ !o7,gg2 LO;;		76,610 103,1.49
Employee costs
Salaries/wages
Employer'sNtC	60,077	60,017	59,202
Pension costs	5,195	6,195	4,065
Staffrecruitment	373	373	32
Stafftraining	1.43	L43	108
Temporarystaff	591	591
	395	39s	137
Motorandtravelcosts		67,714
Travel and subsistence
	520	520	L32
Premises costs	520	520	132
Rent
Light,heat andpower	7,750	7,L50	7,750
Premisescleaning	1,506 -	1,505	1,,574
Charity ShopStaff	1,,624	7,524	1,,96L
Premises repairs and	10,333	1.0,333	7L,226
maintenance	3,403	3,403	297
Otherpremises costs
	2,634	2,634	3,296
GeneraIadministrativecosts,	26,650	-_
including depreciationand
amortisation

HOME.START ARDS COMBERANDPENINSUTA AR DETAITEDSTATEMENT OFFINANCIA'O,,,,,,,,
Bank charges
General insurances	26s	26s	435
lnformationandpublications Software,lTsupport and related	1.,165 678	1,155 578	905 370
costs Stationeryandprinting Subscriptions Sundry expenses Telephone,faxand broadband	586 2,263 100 2,407	585 2,263 1oo 2,407	538 7,44! 130 2,237
	48
Legaland professionalcosts Accountancyandbookkeeping	7,506	?505-.---.---5 19
Otherlegal andprofessional	804	804	780
costs
	1.44	1.44	702
Total ofexpenditure of othercosts Totalexpenditure Net gainson investments	s48---148-___E 10333s *-- 103,339103,33g96,240
Net income	4,554	4,554	6,909
Net income beforeother
gains/(tosses)	4,554	4,554	6,909
OtherGains
Netmovementin funds	-
		4,554	6,909