A.B.B.E.Y. SURE START
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023
( A COMPANY LIMITED BY GUARANTEE AND NOT HAVING A SHARE CAPITAL)
COMPANY REGISTRATION NUMBER N1041606
CHARITY REGISTRATION NUMBER NIC 106269
O'HARA SHEARER
CHARTERED ACCOUNTANTS AND STATUTORY AUDITORS
547 FALLS ROAD
BELFAST
BTII 9AB

A.B.B.E.Y. SURE START
FINANCIAL STATEMEINTS
FOR THE YEAR ENDED 31ST MARCH 2023
coiYrENTS
Page
Members and Professional Advisors
Trustees Annual Report
(including the Statement of Directors Responsibilities
in respect of financial statements)
Report of the Independent Auditors to the Members,
8-10
Accounting Policies
11-13
Statement of Financial Activities (incorporating the income and expenditure accoun
14
Balance Sheet
15
Cash Flow Statement
16
Notes to the Financial Statements
17-23

A.B.B.E.Y. SURE START
FIIYANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023
OFFICERS AND OTHER INFORMATION
Director&
Colette Gray
Councillor James Goodman
Joyce Rainey
Councillor William Webb
Management Committee
Claire Humphries
Joyce Rainey
Rose Montgomery
Billy Webb
Leah Rea
Michael Goodman
Debbie Williams
Secretary
Mary Catherine Todd
Project Manager
Mary Catherine Todd
Registered Office
440 Shore Road
Newtownabbey
Co Antrim
BT37 9RU
Auditors
O'Hara Shearer
Chartered Accountants
& Statutory Auditors
547 Falls Road
Belfas¢ BTI19AB
Solicitors
James J Macaulay
2 North Street
Carrickfergus
BT38 7AQ
Bankers
Ulster Bank Limited
2 Farniley Road
Glengormley
Newtownabbey
Co Antrim
BT36 7QU
Company Registrntion Number
NI 041606
Charity Registration Number
XR 53098
Charity Commission for Northern Ireland Registration Number
NIC 106269
Page I

A.B.&E.Y. SURE START
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023
REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS,
Opinion
We have audited the financial statements of A.B.B.E.Y. Sure Start (the 'charity') for the year ended ) l March 2023 which
cornprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the notes to the financial
statements, including a summary of significant accounting policies. The financial reporting framework that has been applied
in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard
102 Thefinancial Reporling Siandard applicable in the UK and Republic ofJreland (United Kingdom Generally Accepted
Accounting Practice).
In our opinion, the financial statements..
give a true and fair view of the stat¢ of the charitable company's affairs as at i l March 2023 and of its incoming
resources and application of r¢sources, including its income and expenditure for the year then ended.
have been properly prepared in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) (effective l Janauary 2015) - (Charities SORP (FRS102)), the Financial Reporting
Standard applieable in the UK and Republic of Ireland (FRS 102).
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our
responsibilities under those standards are further described in th¢ Auditor's responsibilities for the audit of the accounts
section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our
audit of the accounts in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities
in accordance with these requirements. We believe that the audit evid¢nce we have obtained is sufficient and appropriate to
provide a basis for our opinion.
Conclusions relating to going concern
We have nothing to report in respect of the following matters in relation to which the ISAS (UK) require us to report to you
where:
the trustees, use of the going concern basis of accounting in the preparation of the financial statements is not
appropriate. or
the trustees have not disclosed in the financial statements any identified material uncertainties that may cast
significant doubt about the charity's ability to continue to adopt the going concern basis olaccounting for a period
of at least twelve tnonth5 from the date when the financial Statements are authorised for issue.
Other information
The other infonnation comprises the infonnation included in the annual r¢po¢ other than the financial statements and our
auditoes report thereon. The trustees are responsible for the other information. Our opinion on the financial stal¢m¢nts does
not cover the other information and. except to the extent otherwise explicitly stated in our report, we do not express any form
of &5surance conclusion thereon.
In connection with our audit of the financial statements. our responsibility is to read the other inforniation and, in doing so,
consider whether the other infomiation is Tnaterially inconsistent with the financial statements or our knowledge obtained in
the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material
misstatements, we are required to deterniine whether there is a material misstatement in the financial statements or a material
misstatement of the other inforniation. If, based on the work we have p¢rforn]e¢ we conclude that there is a material
misstatement of thi5 Other infonnation, we are required to report that fact.
We hav¢ nothing to report in this regard.
Page 8

A.B.B.E.Y. SURE START
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023
REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS,
Matters on which we are required lo report by exception
In the light of the knowledge and understanding of the Tn￿te¢S and its environtnent obtained in the Course of the audit, we
have not identified material misstatements in the TTUStees' Report.
We have nothing to report in respect of the followino matters in relation to which the Companies Act 2006 requires us to
report to you if, in our opinion..
sufficient accounting records have not been kept; or
the financial statements are not in aoreement with the accounting records- or
certain disclosure5 of trustees, remuneration specified by law are not made. or
we have not received all the infonnation and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Statement of Trustees, Responsibilities. the tnlstees. who are also the directors of the charity
for the purpose of company law. are responsible for the preparation of the financial statements and for beints satisfied that
they give a true and fair view, and for such internal control as the director5 deterniine is necessary to enable the preparation
of Iinancial statements that are free from material mi55tatemenL whether due to fraud or error.
In preparino the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going
concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless
the trustees either intend to liquidate the company or to ce&se operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of th¢ financial statements
Our objectives are to obtain reasonable a55urance about whether the financial Statements as a whole are free from material
misstatement, whether due to fraud or e￿Or, and to issue an auditorfs report that includes our opinion. Reasonable assurance
is a high level of assurdnce, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a
material misstatement when it exists. Misstatements can arise from fraud or error and are consTdered material if, individually
or in the agtrregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of
these financial statements.
Irregularities, Includin￿ fraud, are instances of non-compliance with laws and regulations. We design procedures in line with
our responsibilities. outlined above, to detect material misstalernents in respect of irregularities. including fraud. The extent
to which our procedures are capable of detecting irregularities, including frauiL is detailed below.
Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud
The objectives of our audit in respect of fraud, are to identify and asse55 the risk5 of rnaterial misstatement of the financial
statements due to fraud; to obtain sulricient appropriate audit evidence regarding the assessed risks of material misstatement
due to fraud. through designing and implementing appropriate responses to those assessed risks. and to respond
appropriately to instances of fraud or suspected fraud identified during the audit. However, the pritnary responsibility for the
prevention and detection of fraud rests with both management and those charged with governance of the Charity.
Our approach was as follows:
We obtained an understanding of the legal and regulatory requirements applicable to the charity and considered
that the most Si(￿7 ifjcant are the Companies Act 2006 and the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) {effective l Janaury 2015)- (Charities SORP (FRS 102}.
Enquiry of management. those charged with governance and the entity's solicitors around actual and potential
litigation and claims.
Enquiry of entity Staff in compliance functions to identify any instances of any non-compliance with laws and
regulations.
Reviewincr financial statement disclosures and testing to supporting documentation to assess compliance with
applicable laws and regulation5.
Page 9

A.B.B.E.Y. SURE START
FINANCIAL sTATE￿IENTs
FOR THE YEAR ENDED JIST MARCH 202J
REPORT OF THE INDEPENDEIYT AUDITOR TO THE MEMBERS,
Auditing the risk of tnanagetnent override of contro15, including through testing journa] entries and other
adjustments for appropriateness, and evaluating the bwsiness rntionale of significanl t[￿SactIOnS outside the
nornial course of business.
As part of an audit in accordance with ISAS (UK) we exercise professional judgement and maintain professional sceplicism
thrOU￿oUt the audit. We also:
Identify and asses5 the risks of material tnis5tatetnent of the financial statemen1& whether due to frdud or error,
dcsign and perform audit procedures re5w)nsive to ih05e risks, and obtain audit evidence that is sufficient and
appropriate to provide a basis for our opinion. The risk of not detecting a material misstatemeni resulting fn)m
frdud is higher thark for one resulting from error. &$ fraud may involv¢ Coll￿10n. forgerv, inleniional omissions:
misrepresentations, or the override of intemal control.
Obtain an understanding of internal control relevant to thc audit in order to dc5ign audit procedures that are
appropriatc in thc circumstanccs. but not for the purtX>5es of cxpressing an opinion on the effectiveness of the
company's intcmal control.
Evaluate the appropriateness of accounting Fxjlicies used and the reasonableness of accounting estimatcs and
related disclosures made by the directo]3.
Conclude on the appropriateness of the directors. use of the going concern b&si5 of accounting and, based on the
audit evidence obtained. whether a material uncertainty exists related io events or conditions that may cast
signiticant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty
exists. we are required to draw attention in our aUdit0￿S rerK)rt to the related disclosures in the financial slatements
or, if such disclosures are inadequate. to modify our opinion. Our conclusions are based on the audit evidence
obtained up to our auditorfs reFKTrrt. However: future events or conditions may cause the charity to cease to continue
a5 a going concern.
Evaluate the overall preseniation. structure and content of the financial statements, including thc disclosures. and
whether the financial statements represent the underlying tran&ictions and events in a tttanncr that achieves fair
presentation.
A t"urther description of our resEK)nsibililie5 for thc audit of the financial statements is located on the Financial Reporting
Council's wcb5ite at.. httpJ/www.frc.org.uklauditor5resrKTrn5ibilitics. This description fonns part of our auditor's report.
We communicate with those charged with govemance regarding, among other matt¢J3: the planned scope and timing of the
audit and significant findings, including any significant deficiencies in internal control we identify during our audit.
Use of our report
This report is made solely lo the charitable company's members. as a tM)dv, in accordance with Chapter 3 of Part 16 of the
Companies Act 2006 and ￿gUlationS made under that A¢t. Our audit work has been underthken so we tnight state to the
charitable company's members those matters we are required to slate io them in an audilOTS' report and for no other PUTW)Se.
To the fullest extent pern)itted by law, we do not accept or assume reswnsibility to anyone other than the charitable company
and ils m
mbers as a bod
or our audit work, for this repo)t or for the opinions we have fornied.
LAWRENCE SHEARER F.C.A., Senior Stgtutory Auditor
FOR AND ON BEHALF OF O'HARA SHEAREIL Statutory Auditor
O'HARA SHEARER
CHARTERED ACCOUNTANTS
AND STATUTORY AUDITORS
547 Falls Road
Belfast
BTI19AB
D*ted: 14th Scptcmbcr 2023
Page 10

A.B.B.E.Y. SURE START
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023
STATEMEwf OF ACCOUNTING POLICIES
Accounting Convention and Basis of Accounting
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.
Going Concern
At the time of approving the financial statements, the trustees, have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees,
continue to adopt the going concern basis of accounting in preparing the financial statements.
Income Recognition
Income is recognised when the Charity has entitlement to the funds, any perfomiance 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
normally 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 staff costs in these areas.
Costs of charitable activities include direct expenditure Incu￿ed through operational activities.
Governance costs represent the costs associated with the governance arrangements of the charity which
relate to the general 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.
Premises adaptations
Office equipment
Computer equipment
40/0 reducing balance
200/0 Strdight line
200/0 straight line
Page 11

A.B.B.E.Y. SURE START
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023
STATEMENT OF ACCOUNTIING POLICIES
Continued
Repairs and Renewals
All repairs and renewals are written off as incurred.
Pension Costs
The charity does currently operate a defined cotLribution pension scheme.
This is operated via Early Years Members Group Personal Pension Scheme in conjuction with Verity
Pensions.
Debtors and Prepayments
Trade debtors and other debtors are recognised at the settlement amount due after any discount offered.
PrepaJTnents 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 normally 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 interest method.
Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange
ruling at the balance sheet date. Trdnsactions in forei￿ 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 12

A.B.B.E.Y. SURE START
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023
STATEMEiYf OF AccouNfING POLICIES
Conlinue
Fund Accounting
Unrestricted funds are general funds that are available for use at the Trustees, discretion in furtherance of
the charitable objectives of the charity unless the funds have been designated for other purposes.
Designated funds are unrestricted funds set &side by the trustees out of unrestricted funds for specific
future 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.
Endownment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
The income received from funders depends on the charity meeling detailed criteria on expenses plans.
Grants given under such conditions are also given 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 grantldonation 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 perforn)ance conditions is recognised 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 entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Income is deferred when: feeslperfonnance related grants are received in advance of the perfonnancelevent to
which they relate.
Reserves Policy
Restricted funds must be be utilised in compliance with funder criteria. Specifically, HSCB Department of Education
Governance and Accountability guidance also provides details of a new reserves policy.
Sure Start Projects are permitted to hold a m&ximum of two weeks equivalent of their annual budget allocation
as reserves, if required, for working capital requirements at the financial year end.
In line with the requirement from our key funder, the organisation is unable to allocate any unused funding to reserves.
All unspent monies must be returned to the funder. The funder has also &ssumed the responsibility for meeting
any dissolution costs should the Organisation ce&se to operate.
Page 13

A.B.B.E.I". SI:RE ST.4RT
STATEIIENT OF FINAYCI.4L Acfii'iTIES
FOR THE I"E,IR ENDED 31ST )I..IRCH 2023
inco oratin
the incorne and e
enditvre aceounl
[Inre5tritted Re5trieted EndoiTrnment TOTAL TOTAL
FU￿d5
Fund5
FU￿d5
2023
2022
NOTES
INCOfvIE AND ENDOwN￿lE1NTs FROfvI:
Donations ond legacies
Income from investments
Income from chariiable activities
Income from other trading activities
923263
923.263
893,849
TOTAL INCOfvIE AND ENDOWYI ￿lENT5
923.263
923,263
893049
EXPEINDITI,'RE ON:
Expenditure on raising funds
Expenditure on charitable activities
Other expenditure
Net gains/llos￿S} on investments
924.690
924,690
887,978
TOTAL RESOURCES EXPENDED
924,690
924,690
887,978
IYET INCOfvIEIIEXPENDrruRE)
(1.4271
{1.427}
5071
Transfers between funds
IYET ￿[oVE1*1ENT IN FUNDS
(1.427
(1.427)
5.871
RECONCILIATION OF FUNDS
TOTAL FUNDS BROiIGHT FORWARD
1211i115116
34,148
34,148
28277
TOTAL FUNDS CARRIED FORWARD
IY13115116
32.721
32,721
34,148
Tht Stattment of Finanti#l Aetivitits in¢ludes all gains Josse5 Ill tht year therefort
Stattm¢n¢ of Tol#l Reeognistd Gains and iA)&ses has n•t bee￿ prtp#ftd
All of the #bovt relate to continuithg #etivities
The i¢tOUthlint ￿11¢1¢$ atyd the forth of these fiw*th¢i*l 51ateittents
Page 14

A.B.B.E.Y. SURE START
BALANCE SHEET
AS AT 31ST MARCH 2023
2023
2022
NOTES
FIXED ASSETS
Tangible assets
CURRENT ASSETS
Debtors and prepayments
Cash at bank
Cash in hand
10
16,640
27,491
670
35,347
12,688
670
44,801
48,705
Creditors: amounts falling due within one year
(12,080) (14,557)
NET CURRENT ASSETSI(LIABILITIES)
32,721
34,148
TOTAL ASSETS LESS CURRENT ASSETS/( LIABILITIES )
32,721
34,148
Creditors: amounts falling due after more than one year
NET ASSETSI(LIABILITIES)
32,721
34,148
FUNDS:
ENDOWNMENT FUNDS
UNRESTRICTED INCOME FUNDS
12113115
RESTRICTED INCOME FUNDS
12113116
32,721
34,148
32,721
34,148
APPROVED ON BEHALF OF THE BOARD OF DIRECTORS:
JOYLPRAINEY
DIRECTOR
DATE
14th Se
tember 2023
The accompanying accounting policies notes form part of these fillaneial ststements
Page 15

A.B.B.E.Y. SURE START
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31ST IKARCH 2023
2023
2022
NOTES
CASHFLOWS FROM OPERATING ACTIVITIES
Cash generated from operations
14
14,803
(5,346)
Net cash inflow/(outtlow) from operating activities
14,803
(5,346)
Investing activities
Investment income
Purchase of tangible fixed assets
Acquisition of investments
Disposal of investments
Disposal of tangible fixed &ssets
Net cash from investlng activities
Increasel{decrease) in eash and cash equivalents in the year
14,803
(5,346)
Cash and cash equivalents at the beginning of the year
13,358
18,704
Cash and cash equivalents at the end of the year
28,161
13J58
Relating to:
Cash at bank and in hand
28,161
13 J58
The accompanying a¢¢ounting policies 2nd notes forni part of these financial statements
Page 16

A.&ILE.I'. SiIRE ST.4RT
NOTESTOTHE FIYAN.CIAL ST.4TEMEYTS
FOR THE Tr'E.4R ENDED31ST M..IRCH 2023
I. DONATIONS AIYD LEGACIES
Uorotri¢ttd R¢$tri¢ttd
Fuud$
Fuud5
Uttrt5tricted Restricle
Futtds
Funds
2023
2022
Donations
Legucies
2. INCOME FRO￿[ INVESTIMEIYTS
Unttsiritttd Restritted
Fpud5
Fund5
Unrestricted Re51ricttd
Funds
Funds
2023
2022
Income from UK listed investrnents
Income from cash
3. INCOfvIE FROI*I CHARrrABLE ACtivrrIES
Unrestritted Restritted
F￿ndS
Funds
Unre5tri¢ttd R¢stri¢tt
Funds
Fund5
202J
2022
Health & Social Care Board- Department of Education Core Funding
Health & Social Care Board- Department of Education ExpaNsion FurKiin8
Health & Social Care Board- D¢parttnent of Education Capithi Fth￿in8
805,079
118,184
805.079
118.184
781,630 781.630
106,219 106,219
6.000
6,000
923.263
923.263
893.849 893,849
4. INCOIWIE FROIM OTHER TRADING AcfiviTIES
UDrestri¢ied Restriried
FuDds
Funds
Unrestricted R¢51rict¢d
Funds
Funds
2023
2022
Fundraising
Pa8e 17

B.B.E.I'. SL"RE ST.4RT
NOTES TO THE FIN.4.N'C.I.4L ST.4TEMEYTS
FOR THE Tr'E.4R ENDED 31ST %I.IRCH 2023
5. EXPENDITURE ON RAISING FLWDS
Uttre5tricttd Rc5trict¢d
FuDds
Funds
Uttrcstritted Restricted
Funds
Fund5
2023
2022
Promotional and fundra15ing Costs
6. E,XPENDITURE ON CHARITABLEAcfiviTIES
Unre5tritted Restritfed
Funds
FuTrd5
Unrestricted Rtstri¢t¢d
Funds
Fund$
2023
2022
Wages and salaries ISeeNole 81
Pension cost5 ISe¥Note J I
Social security cosls ISe¥Note I I
Recruitment expenses
Training and developtnent
Travel costs
Projeet costs- accountable body
Project costs- lead b￿Y costs
Project costs- project materials and equipment
Project costs- PTOjeCt programm¢s. events and aCt]￿tieS
Department of Education IDE) core funding reiraction QI UnderS￿d 2022123 ( Note IJ )
Sundry expenses
554.885
11,126
22,119
5.049
12,745
4.883
22.497
25,539
3.844
77.875
554.885
11.126
22.119
5.049
12.745
4.883
22,497
25.539
3.844
77.875
506,485 506,485
10,824
10,824
11,723
11.723
3.899
3,899
14.888
14.888
3.152
3.152
20,207
20,207
24,795
24,795
14.024
14,024
81.652
81.652
8.591
8,591
2,933
2,933
740562
740J62
703,173 703,173
sllp￿rt Costs And Covtrb#nct Costs
Telephone and internet
Rent and rdte5
Heat and light
Roorn hire
Premises expense5
Pretnis¢s expense5- capital works
Insurance
Computer 50ftware and office equipment maintenance costs
Printing. tK)5tage and stationery
Advertising
Repairs and maintenance
Legal and professiond ftts
Sub5¢rsptions
Depreciation
Audit fees
Anllual retum fee
Bank interest and charges
10.049
79.136
7.956
3,422
33.508
10.049
79.136
7.956
3,422
33.508
8.559
64.027
8,637
7.246
26,563
6,0(K)
12.473
10,709
14,645
5,654
8559
64,027
8.637
7.246
26,563
6.000
12.473
10.709
14,645
5.654
12.890
5.053
13.348
3.500
5,053
13.348
3.5(K)
6.195
4,722
6.195
4.722
11 J35
4.953
11.335
4,953
3.606
13
730
3.312
3.312
13
730
679
679
184,128
184,128
184,805 184305
TOTAL EXPEND￿uRE ON CHARITABLE ACrIv￿lEs
924,690
924,090
887,978 887,978
Page 18

A.B.B.E.Y. SURE START
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
Auditors remuneration
Depreciation
3,606
3,312
8. SALARY COSTS AND EMOLUMENTS
2023
2022
Total staff costs were as follows:
Wages and salaries - key management personnel
Wages and salaries - other staff
Pension Costs - key management personnel
Pension Costs - other staff
Employer social security Costs - key management personnel
ETnployer social security costs - other staff
Employer social security costs - Statutory Maternity Pay Recoverable
Employer social security costs - Employment Allowance
41,329
513,556
41,469
465,016
11,126
4,687
25,186
(5,042)
(2,712)
10,824
4,503
21,872
(10,652)
{4,000)
588,130
529,032
The average monthly number of employees during the year was as follows:
2023
2022
Number
40
Number
38
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 19

A.B.B.E.Y. SURE START
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023
9. TANGIBLE FIXED ASSETS
Premises
Office
Adaptations Equipment
Computer
Equipment
Total
COST
As at 1st April 2022
Additions
Disposals
As at 3 1st March 2023
DEPRECIATION
As at 1st April 2022
Charge for year
Eliminated on disposal
As at 3 1st March 2023
Net book value 2023
Net book value 2022
Page 20

A.B.B.E.Y. SURE START
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Debtors
Prepayments
6,472
28,875
16,640
16,640
35,347
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Social security costs and other taxes
Net pay control account
Accrued expenses
HSCB (Department of Education) Q4 2022123 draft accumulated underspend
33
33
3,589
8,458
5,149
9,375
12,080
14,557
12. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Tangible
Debtors
Fixed
and
Assets Prepayments
Cash at
Bank and
in Hand
Creditors
and Accruals
2023
2022
Unrestricted Funds
Restricted Funds
16,640
28,161
(12,080) 32,721
34,148
Total Funds
16,640
28,161
(12,080) 32,721
34,148
Page21

A.B.&LI'. SI'RE START
I OTES TO THE FI￿ANCIAL STATE,IIEYTS
FOR THE I'"EAR E*DED 31ST M.4RCTrI 2023
13. ￿lOvE￿IENT IIY FUNDS
Net Movemtnt
Its Fllnd$
2023
Opening
Bal*nte
Tratlsfers
between Fund5
Illeome EAptnditwre
2023
2022
Unttstrieted Funds
Re5triet¢d Funds (SeeAnrtfjryis Bdow)
34.148 923263
{924.6￿)
11.427)
32,721
34.148
,148 923,263
924,6￿)
11.4271
32,721
34,148
Net Movtm¢tt*
in Funds
2023
Optttillg
Balance
Transfcrs
between Funds
Restricted Fund5-
In¢ornt Eipthditll
2023
2022
DE Core #ttd.4dditional Fuoding:
Health & Social Care Board- DE Core FwNlin8
Health & Social Care Board- DE Capital Funding
34.148 923263
I924.6￿))
(1.4271
32.721
34,148
Total DE Core and Additional FuDdittg
X148 923263
{924.6901
11,4271
32.721
34,148
Other Reslricted Funding:
Other Income
Tolal Oihtr Restrictd Funding
Total Restricted Funding
34,148 911.263
I924,6￿)
{1,427
32.721
34,148
R¢trhclion of Und¢rspeiit Funding
Each year quarter foul confiTmed Widers￿ndS a8airnst Sure Start Budgets forany fiNa￿la1 year is available to cary fonydrd into subsequent year5 and will b¢ r¢tracted
by the Health and s￿la[ Care Board {HSCBI in th¢ next yea¥. This wif1rm￿ quarter four undersrtnd 15 Shown a creditor IHSCB IDEII {SéeJVole IJ).
14. RECONCILIATION OF OPERATIING PROFIT TO NET CASH FLOW FROM OPERATif4G
ACTIVITIES FROM OPERATING AcfiviTIES
2023
2022
OpEraiing surplU￿(DerlciiI for the year
Depieciation
Movement in debioT5
Movement in creditors
Gain on investhienis
IPtofitVL055 on disp)sal of Fixed Assets
Retraction of DE Core te5tn¢ted funds
Investment income
{1.4271
5.871
18.707
12,4771
119.1741
7.957
Net C¥5b inflovlloulllowl from optrgtiDg attivilies
14,803
5,346)

A.B.B.E.Y. SURE START
NOTES TO THE FINANCIAL STATEMEiYrs
FOR THE YEAR ENDED 31ST MARCH 2023
15. UNRESTRICTED INCOME FUNDS
2023
2022
Balance at 1st April 2022
Incoming resources for the year
Resources expended for the year
Transfer between funds
Balance at 3 1st March 2023
16. RESTRICTED INCOME FUNDS
2023
2022
Balance at 1st April 2022
34,148
28,277
Incoming resources for the year
Resources expended for the year
Transfer between funds
923,263
893,849
(924,690) (887,978)
Balance at 3 1st March 2023
32,721
34,148
17. LEGAL STATUS
A.B.B.E.Y Sure Start is a Company Limited by Guarantee.
Each member has agreed to contribute £ l in the event of a compulsory winding up.
A.B.B.E.Y Sure Start is registered with The Charity Commission for Northern Ireland,
Charity Number 106269. Date of registration 7th December 2016.
A.B.B.E.Y Sure Start is a recognised Charity within the definition of Section 360(3) Income and
Coojoration Taxes Act 1970 by the Commissioners of the Inland Revenue.
Page 23