HOME-START SOUTH AND EAST BELFAST
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST IVIARCH 2023
( A COMPANY LIMITED BY GUARANTEE AND NOT HAVING A SHARE CAPITAL)
COMPANY REGISTRATION NUMBER N1020434
CHARITY REGISTRATION NUMBER NIC 106093
O'HARA SHEARER
CHARTERED ACCOUNTANTS AND STATUTORY AUDITORS
547 FALLS ROAD
BELFAST
BTII 9AB

HOME-START SOUTH AND EAST BELFAST
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023
CONTENTS
Page
Members and Professional Advisors
Trustees, Annual Report
(including the Statement of Trustees, Responsibilities
in respect of financial statements)
2ato2e&Page3
Report of the Independent Exatniner to the Trustees
Accounting Policies
Statement of Financial Activities (incorporating the income and expenditure
account)
Balance Sheet
Notes to the Financial Statements
10-15

HOME-START SOUTH AND EAST BELFAST
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
OFFICERS AND OTHER INFORMATION
Directors
Joanna McQuillan (Chairperson)
Eileen Anghel
Rosemary Clarke
Breda Connolly
Patrick Donelly
Marion I(hosravi
Joanna McQuillan
Anne Linda Kirk
Secretary
Eelco Westerhuis
Registered Office
140 Albertbidge Road
Belfast
BT5 4GS
Independent Examiner
O'Hara Shearer
Chartered Accountants
and Statutory Auditors
547 Falls Road
Belfast. BTI19AB
Ballkers
Ulster Bank Limited
Connswater Branch
Arches Retail Park
Belfast, B T5 4AF
Company Registration Number
Nt 020434
Charity Commission Northern Ireland
NIC 106093
Page I

HOME-START SOUTH AND EAST BELFAST
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023
REPORT OF THE DIRECTORS
The directors present their report together with the audited financial statements for the year ended
3 1st March 2023.
INCORPORATION
The company was incorporated on the 5th May 1987.
PRINCIPAL ACTIVITIES AND BUSINESS REVIEW
The principal activities of the organisation are to provide in South and East BelfasL SUPPOrt in practical
and emotional fomis, to parents of pre-school children, who may be experiencing difficulties
in their family situation.
The directors consider the perforniance of the company during the period and its position at the year end
to be satisfactory.
RESULTS
The loss of the company for the year ended 31 st March 2023 was £6,163 and was all
attributed to the principal activity.
INDEPENDENT EXAMINERS
The independent examiner, O'Hara Shearer, Chartered Accountants & Statutory Auditors have
expressed their willingness to continue in office and a resolution, will be proposed at the Annual Genera.
Meeting in accordance with Section 485 of the Companies Act 2006.
SMALL COMPANY EXEMPTIONS
This report has been prepared in accordance with the special provisions for small companies
under Part 15 of the Companies Act 2006.
BY ORDER OF THE BOARD
EILEEN ANGHEL
CHAIRPERSON
DATE: 19th January 2024
Page 2

HOME-START SOUTH AND EAST BELFAST
F￿rfANcIAL STATEMENTS
FOR THE YEAR EfiDED 31ST MARCH 2023
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees are responsible for preparing the Trustees, Report and the financial statements in
accordance with applicable law and regulations.
Company Law requires the trustees to prepare financial statements for each financial year.
The Trustees, who are also directors for the purposes of company law, present their report and the
financial statements of the charity for the year ended 31 st March 2023. The Trustees confirm that they
comply with the requirements of the Charities Act (Northern Ireland) 2008 and Accounting and Reporting
by Charities: Statement of Recommended Practice which applies to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective l January 2015).
Under company law the directors 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 company and of the surplus or deficit of
the company for that period. In preparing those financial statements, the directors are required to:
select suitable accounting policies and then apply them consistently"
make judgements and estimates that are reasonable and prudent.
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show
and explain the company's transactions and disclose with reasonable accuracy at any time the financial
position of the company and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the directors are aware:
there is no relevant infomiation of which the company's independent examiner is unaware. and
the directors have taken all steps that they ought to have taken to make themselves aware
of any relevant infomiation and to establish that the independent examiner is aware of that infomiation.
By order of the board:
JOANNA MCQUILLAN
DIRECTOR
DATE 19th January 2024
Page 3

HOME-START SOUTH AND EAST BELFAST
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023
Independent Examiner's Report to the Trustees of Home-start South and East Belfast
I report on the accounts of the company for the year ended 31 st March 2023 which are set out on pages I to 15.
Respective responsibilities of truste¢s and examiner
As the charity tmstees (and also the directors of the company for the purposes of company law) you are
responsible for the preparation of the accounts in accordance wilh the requirements of the Companies Act 2006.
Having satisfied myself that the charity is not subject to audit under company law, and ts eligible for
independent examination, it is my responsibility to-
examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008:
follow the procedures laid down in the generdl Directions given by the Charity Commission for
Northem Ireland under section 65(9Xb) of the Charities Act. and
state whether particular matters have come to my attention.
Basis of independent examiner'5 report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination
was carried out in accordance with the genernl Directions given by the Charity Commission for Northern Ireland
under section 65{9)(b) of the Charities Act. The examination included a review of the accounting records kept
by the charity and a comparison of the accounts presented with ihose records. It also includes consideration of
any unusual items or disclosures in the accounts. and seeking explanations from you as charity trustees
conceming any such matters.
My role is to state whether any material matters have come to my atlenlion giving me cause to believe:
l. That accounting records were not kept in accordance with section 386 of the Companies Act 2006
2. That the accounts do not a¢¢ord with those accounting records
3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act
2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Rep)rting Siandard applicable in the UK
and Republic of Ireland
4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have compleled my examination and have no concerns in respect of the matters (l ) to (4) listed above and, in
connection wilh following the Directions of the Charity Commission for Northern Ireland. I have found no
matters that require drawing to your attention.
LAWRENCE SHEARER F.C.A., Senior Statutory Auditor
FOR AND ON BEHALF OF O'HARA SHEAREtL Statutory Audilor
O'HARA SHEARER
CHARTERED ACCOUNTANTS
AND STATUTORY AUDITORS
547 Falls Road
Belfast
BTI19AB
Dated: 19th January 2024
Page 4

HOME-START SOUTH AND EAST BELFAST
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023
STATEMENf OF ACCOUNTING POLICIES
Accounting Convention and Basis of Aceountillg
The financial statements have been prepared under the historical cost convention.
The financial statements have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard which applies in the UK and Republic of Ireland (FRS 102)
(effective l January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Income Recognition
Income is recognised when the Charity has entitlement to the funds, any perforniance conditions attached
to the item(s) of income have been meL it is probable that the income will be received and the amount
can be measured reliably.
Interest Receivable
Interest on funds held is included when receivable and the amount can be measured reliably; this is
nonnally upon notification of the interest paid or payable by the Bank.
Resources Expended
All expenditure is accounted for on an accruals basis and is classified under headings that aggregate all
costs related to the category.
Fundraising costs include the costs of advertising, producing publications, printing and mailing fundraising
material, and stsff costs in these areas.
Costs of charitable activities include direct expenditure incurred through operational activities.
Govemance costs represent the costs associated with the governance arrangements of the charity which
relate to the genernl running of the charity as opposed to those costs associated with fundraising or
charitable activity.
Fixed Assets
All tangible fixed assets are recorded at cost.
Page 5

HOME-START SOUTH AND EAST BELFAST
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023
STATEMENT OF ACCOUNTING POLICIES
Conlinued
Depreciation
Depreciation is calculated to write off the cost of fixed assets over their estimated useful lives
at the following rates:
Office equipment
250/0 straight line
Repairs and Renewals
All repairs and renewals are written off as incurred
Pension Costs
The charity does currently operate a pension scheme. The amount recognised in income and expenditure
as an expense in relation to defined contribution plans was £4,533 (2022: £4,466)
Debtors and Prepayments
Trade debtors and other debtors are recognised at the settlement amount due after any discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Creditors and Provisions
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 nornially recognised at
their settlement amount after allowing for any trade discounts due.
Financial Instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic fInancial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently measured at
amortised cost using the effective inter¢st method.
Foreign Currencies
Monetary assets and liabilities in foreign CU￿encieS are translated into sterling at the rates of exchange
ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate
of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving
at the net movement in funds.
Page 6

HOME-START SOUTH AND EAST BELFAST
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023
STATEMEIYT OF ACCOUNTING POLICIES
Conlinued
Fund Aeeounting
Unrestricted funds are general funds that are available for use at the TnJ5tees' discretion in furtherance of
the objectives of the charity.
DesignaÉed funds are unrestricted funds set aside by the trustees out of unrestricted funds for specific
futur¢ purposes.
Restricted funds are those given for use in a particular area or for specific purposes, the use of which is
restricted to that area or purpose.
The income received from funders depends on the charity meeting detailed criteria on expenses plans.
Grants given under such conditions are also giv¢n subject to them being obtained for in Connection with the furtherance of the
charity's aims and objectives.
Such income can be repayable to the funder if such expenses plans and criteria are not met.
Such income is only deferred when the donor specifies that the grant/donation must only be used in future accounting periods;
or the donor has Imposed conditions which must be met before the charity has unconditional entitlement.
Income from charitable activities includes income received under contract or where entitlement to grant funding is subject
to specific perfomiance conditions is recogni5ed as earned as the related goodslservices are provided.
Grant income included in this category provides funding to support perfonnance activities and is recognised where
there is entitlemenL certainty of receipt and the alnount can be measured with sutTicient reliability.
Income is deferred when: fees/perfomiance related grants are received in advance of the perforniance/event to
which they relate.
Reserves Policy
Unrestricted funds are needed to provide funds which can be applied to specific projects to enable
these projects to be undertaken at short notice and to cover the running costs of the Charity for a limited
period, should ther¢ be a significant shortfall in projected income.
Page 7

Ho￿lE-sTART SOLTH AND E.4ST BELFAST
STATEIIEprf OF FIN.4NCI.4L .4crii'iTIES
the income and ex
FOR THE I"E.4R E.NDED 31ST.NIARCH 2023
ineo
orAtin
endi(￿re gceount
UDrt5trieted Restricted ERdownment TOTAL TOTAL
Funds
Funds
FuThd$
2023
2022
NOTES
INCO￿lE AND ENDOWNI¥IENTS FROM:
Donations and legacies
Income from investTnents
Income from charitable activities
Income from other trnding aciivifies
80
62.680
5.784
80
62.680
5,784
72,539
TOTAL INCOME ANI D ENDoWNMEP￿s
68,544
76,642
EXPENDITURE ON:
Expenditure on raising funds
Expenditure on charitable activities
Other expenditure
Net gains1{losses) on investments
74,707
74,707
75.259
TOTAL RESOURCES EXPENDED
74.707
74.707
75,259
NET INCO￿lEI(EXPENDITURE)
(6,163)
(6,163)
1,383
Trill]sfers b¢twe¢n funds
NET MOVEMENT IN FUNDS
(6,16J)
(6,163)
iJ83
RECONCILIATION OF FUNDS
TOTAL FUNDS BROUGHT FORIVARD
13.125
13,125
11,742
TOTAL FUNDS CARRIED FORWARD
6,962
6,962
13,125
Th¢ Statement of Financial Activities ineludes all gains and losses in the yur and therefo￿ a
Staternenl of Total Recogni5ed Gaitss and L055es ha5 Dot been prepared
All ofthe above amouDts relate ¢0 continuing activities
TILe accompDyiDg *c¢oMlltlDg ￿lI¢jeS and the #otes form part of thtst fillaDci*l sta*ments
Page 8

HOME-START SOUTH AND EAST BELFAST
BALANCE SHEET
AS AT 31ST MARCH 2023
2023
2022
NOTES
FIXED ASSETS
Tangible assets
222
CURRENT ASSETS
Debtors and prepayments
Cash at bank
Cash on deposit
Cash in hand
10
385
4,053
11,295
41
178
378
21,499
41
15,774
22,096
Creditors: amounts falling due within one year
(8,813) (9,193)
NET CURRENT ASSETSI(LIABILITIES)
6,961
12,903
TOTAL ASSETS LESS CURRENT ASSETSI( LIABILITIES )
6,962
13,125
Creditors: amounts falling due after more than one year
NET ASSETSI(LIABILITIES)
6,962
13,125
FUNDS:
ENDOWNMENT FUNDS
UNRESTRICTED INCOME FUNDS
13
6,962
13,125
RESTRICTED INCOME FUNDS
14
6,962
13,125
These financial statements were approved by the Trustees on 19th January 2024
and are signed on their behalf by:
JOANNA MCQUILLAN
DIRECTOR
DATE 19th Janua
2024
The aceompanying 4ccounting policies And notes form part of these financial statements
Page 9

HOME-START SOUTH AND EAST BELFAST
NOTES TO THE FINANCIAL STA TEMENTS
FOR THE I'EAR Ef4DED 31ST MARCH 2023
I. DONATIONS AND LEGACIES
Unrestricted Restricted
Funds
Funds
Unrestricted Re$tri¢ted
Funds
Fund5
2023
2022
Donations
Legacies
2. INCOME FROM INVESTMENTS
Unrestricted Restrieted
Funds
Funds
Unrestricted Restricted
Funds
Funds
2023
2022
Income from UK listed investments
Income from cash
80
80
80
80
3. INCOME FROM CHARITABLE ACTIVITIES
Unrestricted RestTlCted
Funds
Funds
Unrestrieted Restricted
Fund5
Fund5
2023
2022
Belfast Health & Social Care Trust
Sure Start
Ulster Community Foundation
tside Partnership
34.525
28,155
34,525
28.155
33.112
29,544
8,533
1,350
33,112
29,544
8,533
1,350
Less.. Deferred Income
62.680
62.680
72,539
72,539
4. INCOME FROM OTHER TRADING ACTIVITIES
Unrestricted Restricted
Funds
Funds
Unrestricted Restricted
Funds
Funds
2023
2022
Fundraising
5,784
5.784
4,102
4,102
5,784
5,784
4.102
4,102
Page 10

HOIIIE-START SOUTH AP4D EAST BELFAST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023
S. EXPENDITURE ON RAISING FUNDS
Unrestricted Restricted
Funds
Funds
Unrestricted Restricted
Funds
Funds
2023
2022
Promotional and fundrdising costs
6. EXPENDITURE ON CHARITABLE ACTIVITIES
Unrestricted Restricted
Fllllds
Fllnds
Unrestricted Restricted
Funds
Funds
2023
2022
Wage5 and salaries (See Nol¢ 8)
Social security Costs (Sce Note 8)
Repairs and office maintenance
Printing. postage and stationery
Staff travel & subsisten¢¢
Volunteer rccruittnent, training and expenses
LFT charitable trust costs
Healthy eating costs
Cash for kids costs
Sundry expenses
56,657
I.7￿)
129
574
13
33
56.657
,700
129
574
13
33
55,810
1.714
120
269
454
55.810
1,714
120
269
454
2,278
1,201
2,278
1,292
91
37
37
53
53
59,143
59.143
$8511
3,479
61,990
Support Costs and Govern￿￿ee costs
Staff and cotntnittce training
Telephone and inlemel
Rent, rates and Service charges
Insurance
Independent examincrs rcmuneration
Lcgal and professional fees
Bank interest and charges
Dcpreciation
763
9.983
553
960
3,057
27
221
763
9,983
553
960
3,057
27
221
739
10.043
887
954
739
10.043
887
954
62
584
62
584
15,564
15364
13,269
13,269
TOTAL EXPENDITURE ON CHAIUTABLE ACTIVITIES
74,707
74,707
71,780
3,479
75,259
Pagell

HOME-START SOUTH AND EAST BELFAST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023
7. NET (OUTGOING)I INCOMING RESOURCES FOR THE YEAR
This is stated after chargingl(crediting)
2023
2022
Independent examiners remuneration
Depreciation
960
221
954
584
8. SALARY COSTS AND EMOLUMENTS
2023
2022
Total staff Costs were as follows".
Wages and salaries - key management personnel
Wages and salaries - other staff
Staff pension costs - key management personnel
Staff pension costs - other staff
Employer social security costs - key management personnel
Employer social security costs - other staff
Employer social security costs - Employment Allowance
22,724
33,933
682
1,018
2,005
2,273
(4,278)
27,437
28,373
824
851
2,566
1,473
(4,000)
58,357
57,524
The average monthly number of employees during the year was as follows:
2023
Number
2022
Number
No employees had emoluments in excess of £60,000 (2022: £Nil}
Trustees, remuneration and benefits
There was no trustees, remuneration or other benefits for the year ended 31 st March 2023. (2022: £Nil)
Trustees, Expenses
There were no trustees, expenses paid for the year ended 31 st March 2023. (2022: £Nil)
Page 12

HOME-START SOUTH AND EAST BELFAST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023
9. TANGIBLE FIXED ASSETS
Office
Equipment
Total
COST
As at 1st April 2022
3.639
3,639
Additions
Disposals
As at 31 st March 2023
3,639
3,639
DEPRECIATION
As at I st April 2022
3,417
3,417
Charge for year
Eliminated on disposal
221
221
As at 3 1st March 2023
3,638
3,638
Net book value 2023
Net book value 2022
222
222
Page 13

HOME-START SOUTH AND EAST BELFAST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Debtors
Prepayments
385
178
385
178
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Bank loans and overdrafts
Social security costs and other taxes
Accrued expenses
Deferrcd income (See Note l O)
1,607
7,206
1,268
7,925
8,813
9,193
12. MOVEMENT IN FUNDS
Opening Net Movement
Balance
in Funds
2023
2022
Unrestricted Income Funds
General fund
13,125
(6,163)
6,962
13,125
13,125
(6,163)
6,962
13,125
Opening Net Movement
Balance
in Funds
2023
2022
Restricted Income Funds
General fund
Page 14

HOME-START SOUTH AND EAST BELFAST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023
13. UNRESTRICTED INCOME FUNDS
2023
2022
Balance at I st April 2022
13.125
8,263
Incoming resources for the year
Resources expended for the year
Transfers between funds
68,544
76,642
(74.707) (71,780)
Balance at 31 st March 2023
6,962
13,125
14. RESTRICTED INCOME FUNDS
2023
2022
Balance at I st April 2022
3,479
Incoming resources for the year
Resources expended for the year
Transfers between funds
(3,479)
Balance at 31 st March 2023
15. LEGAL STATUS
Home-start South and East Belfast is a Company Limited by Guarantee. Each member has agreed to
contribute £1 in the event of a compulsory winding up.
Home-start South and East Belfast is a recognised Charity within the definition
of Section 360(3) Income and Corporation Taxes Act 1970 by the Commissioners of the Inland Revenue.
Home-start South and East Belfast is a Charity registered with The Charity Commission for
Northern Ireland Charlty Number 106103. Date of Registration 20th January 2017.
Page 15