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Charity No. N1106098
Company No. N1022755
Trustees, Report and Unaudited Accounts
31 March 2025
*AE8BEQ143•
0510812025
COMPANIES HOUSE
#129

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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
9t016
Detailed Statement of Financia l Activities
17to19
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Trustees Annual Report
HOME-START NORTH DOWN
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 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Company No. N1022755
Charity No. N1106098
Registered Office
4 Bingham Street
Ban8or
BT20 5DW
Dlrectors and Trustees
The Directors of the charitable company a re its Trustees for the purposes of cha rity law.
The following Oirectors and Trustees served during the year:
H. Armstrong
C, 8allantyne
S. Joseph
J, MacArthur
IResigned 2 September 20241
(Resigned 31 July 20241
L. McKee
L. O'Hagan
J, Rice
J. Smith
Company Secretary
K. Richardson
Accountants
OBoyle Accounting & Tax Ltd
4 Bingham Street
Bangor
BT20 5DW
Bankers
Danske Bank
PO Box 183
Donegall Square West
Belfast
BT416JS
ACHIEVEMENTS AND PERFORMANCE
A large charity must review its charita ble activities underta ken, expla ining performance achieved against
objectives set
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Trustees Annual Aeport
A lar8e charity must include an explanation when material fundraisin8 a¢livitlES are undertaken, details of
the performance achieved against fundraising objectives set
A lar8e charlty must provide an explanatlon of any material expenditure occurred to raise income in the
futufe
A lar8e charity must provide commentary on those significant POSltive and negative factor5 Wlthin and
outside the charity's control which are relevant to the achievement of its objectives
The Trustees are responsible for keep5ng proper accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and to enable Ehem to ensure that the financial statements
comply with the Companies Act 2006. The ffustees are also responslble for safeguarding the assets of the
charity and hence laking reasonable steps fof ihe prevention and detection of fraud and other irregularities.
Thp above report has been prepared in actortsante wilh the provisions applicable to companles subject to
the small companies regime as set out in Part 15 of the Companies Act 2006 and in accDrdance wilh the
Charities 50RP IFRS 1021.
Signed on behalf of the board
H. Armstron8
Trustee
31 Mbrch 2025
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Independent Examiners Report
Independent Examiner's Report to the trustees of HOME-START NORTH DOWN
I report to the charity trustees on my examination of the financial statements of HOME-START NORTH DOWN
for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity's trustees of the company land also its directors for the purposes of company lawl you are
responsible for the preparation of the financial statements in accordance with the requiremenls of the
Companies Act 20061'the 2006 Act.
Having satisfied myself that the financia I statements of the Charity a re not req uired to be audited under Part
16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
your charity's financial statements as carried out under section 145 of the Charilies Act 20111'the 2011 Act'l.
In carryin8 Out my examination I have followed the Directions given by the Charity Commission under section
145151 Ibl of the 2011 Act.
Independent examlner's statement
I have completed my examination. I can confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe..
accountin8 records were not kept in accordance with section 386 of the 2006 Act ,' or
the financial statements do not accord with those records,. or
the financial statements do not comply with the accountin8 requirements under section 396 of the 2006
Act other than any requirement that the financial statements give a'true and fair, view which is not a
matter considered as part of an independent examination.. or
the financial statements have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their accounts in accordance with the Financial Reporting Sta ndard applicable in the UK a nd
Republic of Ireland IFRS 1021.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the financial
statements to be reached.
Gerry O'Boyle CIMA
OBoyle Accounting & Tax Ltd
4 Bingham Street
Bangor
BT20 SDW
31 March 2025
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Statement of Financial Activities
for the year ended 31 March 2025
Unrestricted
funds
2025
Restricted
funds Total funds Total funds
2025
2025
2024
Notes
Income and endowments
from:
Donations and legacies
Chaf Ita ble activities
Other trad ing activities
Other
2,971
2,971
86,489
590
2,307
94.296
660
2,631
86,489
590
Total
3,561
86,489
90,050
99,894
Expenditure on:
Raising funds
Charitable activities
Other
1,890
3,751
63,072
1,890
4,931
89,068
2,165
5,393
110,775
1,180
25,996
io
Total
27,176
68,713
9S,889
11.8,333
Net gains on investments
Net expenditure
Transfers between funds
(23,61S)
17,776
15,8391
118,4391
Net expenditure before other
galns/llossesl
123,615>
17,776
15,8391
118,4391
Other gains and losses
Net movement in funds
123,6151
17,776
IS,8391
118,4391
Reconciliation of funds:
Total funds brought forward
40,577
40,577
59,016
Total funds carried forward
16,962
17,776
34,738
40,577
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Summary Income and Expenditure Account
for the year ended 31 March 2025
2025
2024
Income
90,050
99,894
Gross income for the year
Expenditure
90,050
99,894
95,889
118,333
Total expenditure for the year
Net expenditure before tax for the year
95,889
118,333
{5,8391
(18,4391
Net expendlture for the year
{5,8391
118,4391
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8alance Sheet
ai 31 March 2025
Company No. N1022755
Notes
2025
2024
Current assets
Debtors
Cash at bank and In hand
12
463
80,928
42,417
47,417
16,8401
Cfedltors: Amount falling due within one year
Net current assets
13
146,6531
34,738
40,577
40.577
Total assets less wrrent liabllltles
34.738
Net asset$ excluding pension asset or liability
34,738
40,577
Total net a55etS
34,738
40.577
The funds of the charlty
Restrlcted funds
Restricted income fund5
14
17,776
17,776
Unrestrlcted fundg
General funds
14
16,962
40,577
16,962
40,577
fteserves
14
Total funds
34,738
40,577
These accounts h?ve been prepared In accordance wlth the special provlsions of Part 15 of the Companies
Act 2006 relatln8 to small companie5.
For the year ended 31 March 2025 the company wès entitled to exemption under Section 477 of the
Companies Act 2006 relatin8 to small companie5.
The members have not requlred the company to obtain an audit in accordance with section 476 of the
Companies Act 2006.
The director5 acl<nowled8e their responsibilities for complying with the requirernent5 Qf the Companies Act
2006 with respect to accountin8 records and the preparation of accounts.
Approved by the board on 31 March 2025
And signed on its behalf by-.
H. Armstrong
Trustee
31 March 2025
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Statement of Cash flows
for the year ended 31 March 2025
2025
2024
Cash flows from operating activities
Net expenditure per Statement of Financial Activities
15,8391
118,4391
Adjustments for:
Decrease in trade and other receivables
Increase/{Decreasel in trade and other payables
4,537
39,813
2,125
12,4921
Net cash provided by/{used in) operating actlvlties
38,511
121,4371
Net cash from investing activities
2,631
Net cash from financing activities
Net Increaselldecrease) In cash and cash equlvalents
38,511
{18,8061
Cash and cash equlvalents at the beginning of the year
42,417
61,224
Cash and cash equivalents at the end of the year
80.928
42,418
Components of cash and cash equivalents
Cash and bank balances
80,928
42,417
80,928
42,417
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Notes to the Accounts
for the year ended 31 March 2025
l Accounting policles
Basis of preparation
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 applicable in the UK and Republic of Ireland IFRS 1021 (effective I
January 20151 (Charities SORP IFRS 10211, the Financial Reportin8 Standard applicable in the UK and
Republic of Ireland IFRS 1021 and the Companies Act 2006.
Change in basis of accounting or to previous accounts
There has been no cha nge to the accounting policies Iva luation rules and mpthod of accounting) since
last year and no changes have been made to accounts for previous years.
Fund accounting
Unrestricted f unds
These are available for use at the discretion of the trustees in furtherance of the
general objects of the cha rity.
These are unrestricted f unds earmarked by the trustees for particular purposes.
These are unrestricted funds wh ich include a revaluation reserve representing the
restatement of investment assets at their market values.
These are available for use subject to restrictions imposed by the donor or through
terms of an appeal.
Designated funds
Revaluation funds
Restricted funds
Income
Recognition of
ir)come
Income is included in the Statement of Financial Aclivities ISOFAI when the charity
becomes entitled to, and virtually certain to receive, the income and Ihe amount of
the income ca n be measured with sufficient reliability.
Income with related Where income has related expp.nditure the income and rplated pxpenditure is
expenditure
reported gross in the SOFA.
Donations and
le8acies
Volunta ry income received by way of grants, donations and gifts is includecs in the
the SOFA when receivable and only when the Charity has unconditional
entitlement to the income.
Tax reclaims on
Income from tax reclaims is included in the SOFA at the same time as the
donations and gifts gift/donation to which it relate5.
Donated services
These are only included in income (with an equivalent amount in expenditure)
and facilities
where the benefit to the Charity is reasonably quantif iable. 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 account5 when receivable.
Gains/llosses) on
This includes any gain or loss resulting from revaluing investments to ma rket value
revaluation of fixed at the end of the year.
assets
Gains/llossesl on
investment assets
This includes any 8ain or loss on the sale of investments.
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Notes to the Accounts
Expenditure
Recognition of
expenditure
Expend iture is recognised on an accruals basis. Expenditure includes a ny VA T 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 attracting voluntary income, fundraising
raising funds
trading costs and investment management costs.
Expenditure on
These comprise the costs incurred by the Charity in the delivery of its activities and
charitable activities services in the furtherance of its objects. incl uding the making of grants and
governance costs.
All grant expenditure is accounted for on an actual paid basis plus an accrual for
grants that have been approved by the trustees at the end of the year but not yet
paid.
These include those costs associated with meetinB the constitutional and statutorv
req uirements of the Cha rity, including 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 activity.
Grants payable
Governance costs
Other expenditure
Taxation
The charity is exempt from corporation tax on its cha ritable activities.
Freehold investment property
Investment properties a re measured initially at cost a nd subse.q uently at fair value at earh balance shpet
date a nd are not depreciated. All gains or losses a re taken to the Statemenl of Fi na ncia l Activilies as Ihey
arise.
Stocks
Stork 1% included at the lower of cost or net realisable value. Donated items of stock a re recognised at fair
value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised 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 cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other
short-term highly liquid investments with original maturities of three months or less a nd bank overdrafts.
In the statement of fina ncial position, ba nk overdrafts are shown within borrowinBs cjr cu rrent lia bilities.
In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are
repayable on demand and form an integral part of the company's cash management.
Trade and other credltors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised
where the charity has a present obligation resultin8 f rom 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 relia bly. Creditors and provisions are normally recognised at their settlement amount after
allowing for any trade discounts due.
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Notes to the Accounts
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 f unctional currency of the
charity are translated at the rates of exchange prevailing at the end of the reportin8 period,
Transactions in currencies other than the functional currency of the charity are recorded at the rate of
exchange on the date that the transaction occurred.
All exchan8e differences are are taken into account in arrivinB at net income/expenditure.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of
ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownershi p to charity a re classified
as operatin8 leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the
inception of the lease or, if lower, at the present value of the minimum lease payments. The
corresponcling 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 obligation so as to
achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are
recognised immediately, unless they are directly attributable to qualifying assets, in which case they a re
capitalised in accordance with the charity's policy on borrowin8 Costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments a re reco8nised as an expense on a straight-line basis over the lease term.
In the event that lease incentives are received to enter into operating leases, such incentives are
reco8nised as a liability. The aggregate benefit of incentives is recognised as a red uction of rental
expense on a straight-line basis.
Pension costs
The charity operates a clefined contribution pla n for its employees, A defined contribution plan is a
pension plan under which the company pays fixed contributions into a separate entity. Once the
contributions have been paid the company has no further payments obligations. The contributions 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.
Receipt of donated goods, facilities and services
All donated goods, facilities a nd services received are recognised within incoming resources and
expenditure at an estimate of the value to the charitv.
2 Company status
The company is a private company limited by guarantee and consequently does not have share capital.
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Notes to the Accounts
3 Statement of Financial Activities - prior year
Unrestricted
Restricted
funds
funds Total funds
2024
2024
2024
Income and endowments from:
Donations and legacies
Charitable activities
Other tradin8 activities
Other
2,307
2,307
94,296
660
2,631
94,296
660
2,631
Total
2,967
96,927
99,894
Expenditure on:
Raising funds
Charita ble activities
2,165
3,244
2,165
5,393
110,775
2,149
Other
18,960
91,815
Total
21,109
97,224
118,333
Net income
(18,1421
12971
118,4391
Net income before other
galnslllossesl
Other gains and losses:
{18,1421
12971
118,4391
Net movement in funds
118,1421
12971
118,4391
Reconcillation of funds:
Total funds brought forward
Total funds carrled forward
81,096
122,0801
122,3771
59,016
62,954
40,577
4 Income from donations and legacles
Unrestricted
Total
Total
2025
2024
Donations and legacies
2,971
2,971
2.971
2,971
2,307
2,307
The Trustees a re very grateful for all the donations in respect of the 2024125 fina ncial year
5 Income from charitable activities
Restricted
Total
Total
2025
2024
Fundraising Activities
Grants Received (See
Appendixl
12,401)
12,4011
850
88,890
88.890
93,446
86,489
86,489
94,296
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Notes to the Accounts
6 Income from other trading activitSes
Unrestricted
Total
Total
2025
2024
Interest receivable on bank
deposits
S90
590
660
590
590
660
7 Other income
Total
Total
2025
2024
HMRC SMP Reclaimed
2,631
2,631
8 Expenditure on raising funds
Restricted
Total
Total
2025
2024
Costs of generating voluntory
income
Professional Fees.. TAG
1,795
1,795
95
2,085
80
Professional Fees.. NICVA
1,890
1,890
2,165
9 Expenditure on charitable actlvltles
Unrestrlcted
Restrlcted
Total
Total
2025
2024
Expenditure on choritoble
octivitie5
Additional Services /
CounsellinB
Cafe Costs
Family Group Hospitality/
Costs
Materials for Remote
Support
Governonce costs
1,114
744
744
808
708
708
528
744
708
1.452
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Notes to the Accounts
10 Other expenditure
Unrestrirted
Restricted
Total
Total
2025
2024
Reimbursed Invoice
(3401
13401
12.381
Employee costs
Motor and travel costs
21,937
60,080
265
82,017
265
91,749
474
Premises costs
13,421
3,807
1,562
110,775
Genera l administrative costs
157
2,837
230
2,994
4,132
89,068
Legal and professional costs
3,902
25,996
63,072
11 Staff cost5
2025
60,080
5,916
8,874
74,870
2024
74,342
6,713
10,694
91,749
Salaries and wages
Social security costs
Pension costs
No employee received emoluments in excess of £60,000.
12 Debtors
2025
2024
Prepayments and accrued income
463
5,000
5,000
463
13 Creditors:
amounts falling due within one year
2025
2024
Trade cred itors
Accruals
Deferred income
1,268
2,18S
iii
4,656
6,840
4Jf,385
46,653
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Note5 to the Accounts
14 Movement in funds
Incoming
resources
lincluding
other
At l April gains/losses
2024
At31
Resources
March
expended
2025
Restricted funds:
Restricted income funds:
86,489
168,7131
17,776
Total
86,489
168,7131
17,776
Unrestrlcted fund5:
General funds
40,577
3.561
127,1761
16,962
Total funds
15 Analysis of net assets between funds
40,577
90,050
19S,889
34,738
Unrestricted
funds
Restricted
funds
Total
Net current assets
34,275
34,275
463
34,738
34,738
463
16 ReconciliatSon of net debt
At31
March
2025
At l April
2024
Cash flows
Cash and cash equivalents
42,417
42.417
38,511
38,511
80,928
80,928
Net debt
42,417
38,511
80,928
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Notes to the Accounts
17 Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases are as follows..
2025
Land and
buildings
2025
2024
2024
Land and
Other
Other
buildings
Operating leases with expiry date:
Pension commitments
2025
2024
The pension cost charge to the company
amounted to:
8,874
10,694
18 Related party disclosures
Controlling party
There were no related party transactions in the year and no trustee received any remuneration
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Detailed Statement of Financial Activities
for the year ended 31 March 2025
Unrestricte
d funds
2025
Restricted
funds
2025
Total funds
2025
Total funds
2024
Income and endowments from:
Donations and legacies
Donations and legacies
2,971
2,971
2,971
2,971
2,307
2,307
Charitable activities
Fundraising Activities
Grants Received Isee Appendixl
{2,4011
88,890
86,489
12,4011
88,890
86,489
850
93,446
94,296
Other trad ing activities
Interest receivable on bank
deposits
590
590
660
590
590
660
Other
HMRC SMP Reclaimed
2,631
2,631
Total income and endowments
3,561
86,489
90.050
99,894
Expenditure on:
Costs of generating donations and
legacies
Professional Fees.. TAG
1,795
95
1,795
95
2,08S
80
Professional Fees.. NICVA
1,890
2,165
Total of expenditure on raisin8
funds
1,890
1,890
2,165
Charitable activities
Additional Services / Counselling
Café Costs
Family G roup Hospitality/ Costs
Family/ Staff Training
Materials for Remote Support
Volunteer Support/ Training
1.559
1,114
808
744
744
436
436
227
708
3,043
3,751
708
528
3,043
4,931
1,157
5,393
1,180
Total of expenditure on charitable
activities
1,180
3,751
4.931
5,393
Other expenditure
Reimbursed Invoice
{3401
13401
13401
{3401
12381
12381
Employee costs
Salaries/wages
60,080
60,080
74,342
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Detailed Statement of Financial Activities
Employer's NIC
Pension costs
Facilitator Costs
5,916
5,916
6.713
8,874
7,147
21,937
8,874
7.147
82,017
10,694
60,080
91,749
Motor and travel costs
Travel and subsistence
265
265
474
265
265
474
Rent
11,220
1,162
355
Light, heat and power
Premises clea ning
Other premises costs
684
13,421
General ad ministrative costs,
including depreciation and
afflortisation
Bank char8es
General insurances
Postage and couriers
Software, IT support and related
costs
150
150
1,278
27
128
1,278
27
1,329
21
1,076
1,076
958
Stationery and printing
Sundry expenses
Telephone, fax and broadband
199
456
2,837
456
1,165
3,807
157
2,994
Legal and professional costs
Accountancy and bookkeeping
Consultancy fees
Other legal and professional
costs
1,285
2,617
1.285
1,325
75
230
162
3,902
230
4,132
1,562
Total of expenditure of other costs
Total expendlture
Net gains on investments
25,996
63,072
89,068
110,775
27,176
68,713
95.889
118,333
Net expenditure
123,6151
17,776
15,839)
118,4391
Net expenditure before other
gains/llosses)
Other Gains
123,6151
17,776
15,8391
118,439}
Net movement in funds
{23,615}
17,776
15,8391
118,4391
Reconciliation of funds:
Total funds brought forward
40,577
40,577
59,016
Total funds carried forward
16,962
17,776
34,738
40,577
Paop 1R

APPENDIX 1
Horne-St*rt Norih Doivn
Grants Receive
April 2024 - March 2025
Total
Apr 2024. M¥Y 2Q25
Apr 202J- MAr 2024
rA
tctlve
Albert Hunt Trust
ARN Foiindaiion
5.446.31
3.68i 45
5.000.00
Arnold Clark Cornmuniry Fund 7022
Aw4rd5 for All 202312024
BanBoF Sure Sian
9,872.00
16.152.00
J,674 30
5.846.04
7.708.06
Joo.00
J.4J4.70
Htart trf the Comniunity
Hoine.Sian UK Brcaihiii¥ Space Fund
John Gr?y Funer41 Direcio
PHA Short Term Fiindin¥
SEED Fiindin¥
5ouih E851ern Trusi
Tlit Blaekburn TTU51
5.000.00
54.74J 87
600 00
57.797.31
1.000.00
Tlie Coinniuniiy Fund 2022
Tlit Scepire Foundaiion
Tlie Tanlpon Ta¥ Fuiid
Total
2,078 50
88,890.17
93.446.J7

APPENDIX 2
Home-start Nfjrth Down
Granls Reeeived & Carried Forw&rd
April 2024- M#rth 2025
TolAI GrHDt5 Rectived
CHrried Forwmrd Amount5
6.000 00
10,000.00
10.000 00
21.085.56
9.000 00
iOO.00
3.434.70
5.000.UO
58.590.i9
1.000 00
2,424 68
2.500 00
553 69
6,i16.55
6.J25.70
15.239.52
,291.94
ARN FoLindalion
FIDm2-Sian UK Breaihing Sp2£e Fiind
John Gray Funeral DirrcLOf8
PHA. Short Tcrim Fiiiidiii
Srrd Fouiidaiion
5,000.00
793.08
2,424.68
2.500.00
40.445.16
TIIL W￿0￿word Truyt
ToiAI
129,335.J3