A.B.B.E.Y. SURE START
FINANCIAL STATEMENTS
FOR THE YEI AR ENDED 31ST MARCH 2025
( A COfvIPANY LIfvIITED 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 STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
CONTENTS
Page
Members and Professional Advisoi's
Trustees Annual Report
(inc Iiiding tlie Stateinent of Directors Responsibilities
in respect of financial statements)
Report of tlie Independent Auditoi's to tlie Meinbers,
8-10
Accounting Policies
1-13
Statement of Financial Activities (incorporating the income and expenditure accoun
14
Balance Sheet
15
Casli Flow Stateinent
16
Notes to tlie Financial Statements
17-23

A.B.B.E.Y. SURE START
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
OFFICERS AND OTHER INFORMATION
Directors
Martin Walls (Appointed May 2024)
Councilloi. Jaines Goodinan (Resigned July 2024)
Joyce Rainey
Councillor William Webb (Resigned May 2024)
Claire Humphrey (Resigned February 2025)
Amanda Jolinstoii (Appointed July 2024)
Icaren Keri. (Appointed October 2024)
Leah Rea (Appoiiited May 2024)
Colette Gray (Resigned June 2024)
Colin Barr (Appoiiited August 2025)
Katliy Wolff (Appointed August 2025)
Secretary
Mary Catliei-ine Todd (Resigned June 2024)
Project Manager
Mary Cathei'ine Todd
Registered Offjce
440 Sliore Road
Newtownabbey
Co Anti'im
BT37 9RU
Auditors
O'Hara Sliearer
Chartered Accountants
& Statutory Auditors
547 Falls Road
Belfast, BTI 19AB
Solicitors
Jaines J Macaulay
22 Carnmoney Road
Glengoi'mley
Newtownabbey
BT36 6HW
Bankers
Ulster Bank Limited
1-16 Donegall SqLiare East
Belfast
Co Antrim
BTI 5HD
Company Registriition Number
N1041606
Charity Registration Number
XR 53098
Charity Commission for Northern Ireland Registration Number
NIC 106269
Page I

A.B.B.E.Y. SURE START
THE TRUSTEES AND FfNANCIAL
THE YEAR ENDED 31 MARCH
TRUSTEES, ANNUAL REPORT
The Trust¢¢s, who are also directors for the purposes of company law, have pleasure in presenting their annual
report together witli the financial statements of th¢ charity for the year ended 31 March 2025 which are also
prepared to meet tli¢ requirements for a directors, report and accounts for Companies Act 2006 purposes. The
Trustees confirm that the fInancial statements comply witli tl)e requirements of the Charities Act (Northem
Ireland) 2008 and Accounting and Reporting by Charities.. Statement of Recommended Practice which applies
to charities preparing their accoiints in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) (effective l January 2015).
Reference & Administrative Details
Reference and administrative details are shown in the schedule of members and professional advisers on page
I of the financial statements.
Directors and Trustees
The directors of the charitable company are its trustees for the purpose of charity law.
The Directors and trustees who served the charity during the period were as follows-
Martin walls, Cliairperson
Amanda Johnston
Joyce Rainey
Claire Humpliries
Leah Rea
Karen Kerr
Structure, Governanee & Management
Governing Document
The charity is controlled by its governing document, a Memorandum and Articles of Association, and
constitutes a limited company, limited by guarantec, as defined by the Companies Act 2006. Each member has
agreed to contribiite El in tlie event of a compulsory winding up. It is registered as a charity with The Charity
Commission for Northern Ireland.
The charity is a company limited by guarantee and not having a share capital. It is a company incorporated
under the Companies Act. Tli¢ charity is managed under the control of the management committec. The day
to day running of tli¢ charity is carried out by the Project Manager, Catliy Todd.
Appointment of Trustees
The Board of Trustees is responsible for the overall governance of the Charity. Trustees are elected at the
Annual General Meeting by the members present and the total number of Trustees shall not be less than 3.
Trustees shall hold office until the next Annual General Meeting following his/her appointment. A retiring
Trustee shall be eligible for re-election.
Page 2

A.B.B.E.Y. SURE START
THE TRUSTEES AND FINANCIAL
THE YEAR ENDED 31 MARCH
TRUSTEES, ANNUAL REPORT
Tlie Trustees shall have the power at any time and from time to time to appoint any person to b¢ a Trustee,
either to full a casual vacancy or as an addition to the existing Trustees. Any Trustee so appointed shall hold
office until the next following Annual General Meeting and shall tlien be eligible for election.
Trustee Induction and training
New TrLlStees receive an inductioii pack which supports diie diligence and supports good record k¢eping. They
undergo an induction to brief them on tlieir legal obligations under charity and company law, the Charities
Commission guidance on public benefit, content of the Memorandum and Articles of Association, the board of
ti'ustees and decision-making processes, policies and procedures, the business plan and recent financial
p¢rfomiance of tlie cliarity. Trustees are encouraged to attend appropriate external training events where these
will faLilitate the iindcrtaking of their i'ole.
Organisation
The Board of Trustees meet 3 monthly, and delegates certain responsibilities to the Project Manager. The
Project Manager is i'esponsible for the day-to-day management of the affairs of the charity and for
implementing the policies and operational plans as agreed by the Board of Trustees. Between meetings of tlie
Board of Trustees, the Project Manager reports to the Chairperson.
Related parties
None of the Trustees receive remuneration or other benefit from their work with thc Charity. Any connection
between a trustee or senior manager of the charity to related parties must be disclosed to the full Board of
Trustees in the same way as any other contractual relationship with a third party. There were no such disclosures
in the current year.
Risk Management
The Trustees have a risk management strategy which comprises..
An annual revicw of the risks the charity may face.
The establishment of systems and procedures to mitigate those risk identified and
The implementation of procedures designed to minimise any potential impact on tlie charity should those
risks materialise
This work has identified that financial SLlStainability is a major financial risk for thc charity. A key element in
the management of financial risk is via the resei'ves policy. Attention has also been focused on non-financial
risks arising from fire, health and safety of employees, volunteers and scheme users. In providing access and
opportunities to people and children, the Charity recognises that there are potential risks to children and
vulnerable adults. A key element in the management of non-financial risk is the establishment and
implem¢ntation of a robust cliart of policies and procedures including Access NI Disclosure Check, Child
Pi'otection Policy and the renewal and training of staff in this area.
Page 3

A.B.B.E.Y. SURE START
THE TRUSTEES AND FINANCIAL
THE YEAR ENDED 31 MARCH
TRUSTEES, ANNUAL REPORT
The Trustees are satisfied that the necessary policies and procedures are in place to safeguard participants, and
ensure that the benefits provided outweigh any potential hami.
Objectives and Activitics
The charity's objectives are to enliance tlie development and education of children below tlie statutory school age and
to advance education, relieve poverty, sickness and distress among tliose in the necessitous circumstances in
Newtownabbey and its environs and to provide recreational and leisure facilities in the interests of social welfare for
tliose inliabitants of the area of benefit without distinction of age, sex, special need, race or political, religious or other
opinions, wlio are in necessitous circumstances.
Futui'e and principal funding sources
Sure Stait is solcly government funded and funding is allocated by the Department of Education. Projects are jointly
managed by the Department of Education and the Chtldcare Partnerships (HSCBISPPG) who oversee allocations and
monitor expenditure.
Charitablc Purposes
To promote the b¢n¢fit of the parents and cliildren of Newtownabbey without distinction of race or political,
religious or other opinions by associating togetlier with the said parents/children and local authorities, voluntary
and otlier organisations in a commoii effort to advance education, iinprove health and well-being and to provide
facilities in the interests of social and emotional welfare for recreation and leisure time occupation with the object
of improving the conditions of lif¢ for tlie said parentslchildren.
To relieve the suffering and distress of parentslchildren who by reason of health, social or economic
circumstances, have need of such facilities.
To help parentslchildren in the area to reach their full potential thereby offering something back to their
community.
Public Benefit Statement
A. B. B. E.Y Sure Start is a government funded initiative, targeting children under 4 years old. It is aimed at giving
everyone a good start in life and is about a long-term investment. Research has indicated that where children have
access to early intervention and play opportunities it will help their development through school and adult life. The
overall aim of the organisation is to improve the wellbeing and life opportunities of young children under four, through
better health, childcare and educational opportunities so that children can flourish when they enter school. The project
operates within the defined boundaries of Abbey, Carnmoney 1, Cloughfern, Coole, Dunanney, Glengormley 2,
Monkstown, Mossley 2, Whitehouse and Valley electoral wards.
Page 4

A.B.B.E.Y. SURE
THE TRUSTEES AND FINANCIAL
THE YEAR ENDED 31 MARCH 2025
ANNUAL REPORT
Achievements and Performance
A.B.B.E.Y. Sure Start's main office is located at 440 Shore Road and the Project continues to deliver
programmes and services from 6 other outreacli sites located at Merville Garden Village, the Dunanney Centre,
Abbots Cross Primary School, St. James, Primary School, Monkstown Village Centre and Abbeytown Square.
A range of venues are also hired across the catchment area to deliver programmes All programmes and services
are designed to meet local need and improve outcomes for children and families. Outcomes are related to
healtli, social well-being and education and also to have an impact on strengtliening communities
At tlie end of quarter 4 we met tlie majority of the 127 targets detailed in our annual plan. We fully met 45 /0 of the
targets, exceeded 520/0 of tlie targets and partially met 2Q/o of the targets. The small percentage of targets that we didn't
fully meet were mostly diie to not having tlie target number of attendees, eg, a target of 8 parents attending a
programme and 7 attended.
Uptake of services across aiitenatal, childi'en, motliers, fatliers and families exceeded the Surestart Northern Ireland
averagcs, with the highest percentage being 93Q/o of ante natal registrations.
A key success indicator is getting children registered before tlicir I, birthday, the target is 70 % and we achieved
710/0.We have <ilso had an increase in the use of tlie family Stars out¢om¢ measurement tool.
Staff liave noted ¢1 significant increase in parents presenting with severe emotional and mental health difficulties. This
has increased the level of work within the Family Support team through provision of intensive l-l support.
FSW'S have been continiiing to sign post families to 27 diffcrent organisationslservices incliiding food banks, autism
services. education services, baby basics, mental Iiealtli services, Barnardo's, CBT, GP, Healtli Visitor, Parenting NI,
Triangle Housing, home safety, Employers for childcare, Advice NI, CITHRAH. A high percentage of signposting
and support is with food banks and autism/education services.
Tliei'e was an increase in registrations from the Health Visiting team following on fi'om staff attending a staff meeting
to provide information and promote Surestart services, however this has reduced significantly. Parents are also
reporting difficulties with contacting liealth Visitors as there is no longer a direct phone line. Many also comment that
they have no idea who their Health Visitor is and seldom see the same person twice. The majority of registrations have
now reverted back to face to face home visits. Fainilies are continuing to access Food Banks, Pallet Scheme through
the DFC, baby basics and Save the Children funding through the Family Support hub.
Page 5

A.B.B.E.Y. SURE
THE TRUSTEES AND FtNANCIAL
THE YEAR ENDED 31 MARCH 2025
We have been delivering one of our Developmental Programmes in the Monkstown area for the past
I l years tn a building owned by tlie NIHE. It is in a row of commercial premises, and we are the only
remaining tenants and there are only a few tenants in tlie flats above. Unfortunately for us the Housing
Executive have plans to demolish the buildings and we were given notice to vacate the premises by
tlie 3 1st of July 2025, however we entered further negotiations and NIHE have agreed to extend our
rental agreement until 31 st August 2026 witli tlie caveat that if the building becomes iinsafe, we
would have to vacate immediately. This continues to present us with a significant problem as tliere are
no other suitable premises in the area that wouldn't require capital monies to allow for refurbishment
and to meet requirements for rcgistration by Social Services. I have approached the principal of the
local Primary Scliool to enquire about vacant classrooms but unfortunately all rooms are being fully
Iised. She indicatcd that she would love to have us on site if EA would provide a mobile classroom.
We have been in contact witli local Councillors who are trying to9 negotiate anotlier year in the
premises as there are no immediate plans for demolition and redevelopment of tlie site.
Another of our Developmental Programmes is delivered from a classroom in Abbots Cross Primary
Scliool and due to developments within the school we have been advised that they plan to move us to
anotlier classroom next year whicli will Iiave financial implications for us and we arc currently in
ongoing discussions i'egarding this issue.
We previously identified that the number of children presenting with additional needs in the
Developinental Programme for 2-3 year olds was increasing year on y¢ar and tliat for some childi'cn
this may not be the most suitable environment to siipport the specific individual needs of Children.
This programme continues to be an integral element of Surestart services and demand is increasing.
Feedback from parents highlights how much they appreciate the additional support provided to both
them and tlieir child particularly in navigating the self-referral form in relation to assessinent. Due to
tlie fact that we only have 2 meinbei's of staff we liave kept the nuinbers low for all sessions and are
offering more scssions than originally planned to accommodate all 9 cliildren. We are attempting to
try and recruit for an additional Progi'aminc Practitionei. again.
We are continuing to register families in our expansion area and deliver a wide range of programmes
to support families .We are offering programines in Mossley Church and they are all well attended.
Service delivery has been qiiite challeiiging as we were iinable to recruit to all posts in the expansion
area and liave had to use core staff and bring iii outside facilitator8.
Plans for the Future
This is a small synopsis of the activity we have provided from April 2024 to March 2025, and, we look
forwai'd to progressing and developing rclationsliips with the cliildren and families in the ai'ea to ensure
they can easily access our scrvices.
The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their
annual report together with the financial statements of the charity for the year ended 31 March 2025
which ai-¢ also prepared to meet the requirements for a directors, report and accounts for Companies
Act 2006 purposes. The Trustees confirm that thc financial statements comply with the reqiiirements
of the Charities Act (Northern Ireland) 2008 and Accounting and Reporting by Charities- Statement of
Recommended Practice wliich applies to Cliarities pi'eparing their accounts in accordance with the
Financial Reporting Standard applA¢able in the UK and Republic of Ireland (FRS 102) (effective I
January 2015).
Page 6

A.B.B.E.Y. SURE START
FINANCIAL STATIMII NTS
FOR THE YEAR ENDED 31ST MARCH 2025
REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS,
Opinion
We have audited the financial statements of A.B.B.E.Y. Sui'e Start (the 'charity') for the yeai. ended J l March 2025 which
compi'ise the Statement of Financial Activities, the Balance Sheet, the Stateinent of Cash Flows and the notes to the financial
stat¢m¢nts, including a summai'y of signi ficant accounting policies. The financial I'eporting framework that has been applied
in theii. pi'epai'ation is applicable law and United Kingdom Accounting Slandai'ds, including Financial Repoiting Standard
102 T17ef117ancial Repoi'lii?g Staiidai'd applicable in 117e UK a17d Repiiblic ofl)'elap7d (United Kingdom Generally Accepted
Accounting Practice).
In oui. opinion, the financial stateinents..
give a true and fair view of the State of the chai'itable company's affairs as at J l Mai'ch 2025 and of its incoming
resoui'ces and application of i'esoui'ces, including its income and expenditure for the year th¢n ended.
have been propei'ly prepared in accordance with the Financial Repoiting Standard applicable in the UK and
Republic of Ireland {FRS 102) (effective l Janauai'y 2015) - (Chai'ities SORP (FRS102)), the Financial Repoiting
Standai'd applicable in the UK and Republic of Ireland (FRS 102).
have been prepared in accordance with the requireinents of the Companies Act 2006.
Basis for opinion
We conducted our audit in accoi'dance with Intei'national Standai'ds on Auditing {UK) (ISAS (UK)) and applicable law. Our
responsibilities under those standai'ds are fuither described in the Auditor's I'esponsibilities foi. the audit of the accounts
section of our repoit. We are independent of the charity in accoi'dance with the ethical requirements that ar¢ relevant to our
audit of the accounts in the UIC, including the FRC'S Ethical Slandard, and we have fulfilled our other ethical responsibilities
in accoi'dance with these i'equireinents. We believe tliat the audil evidence we have obtained is sufficient and appropriate to
pi'ovide a basis for our opinion.
Conclusions I'elating to going eoneern
We have nothing to repoit in respect of the following matters in relation to which the ISAS (UK) requii'e us to i'¢poit to you
whei'e..
the trustees, use of the going concern basis of accounting in the prepai'ation of th¢ financial statements is not
appi'opriate. oi.
the trustees have not disclosed in the financial stateinents any identified material uncertainties that may cast
significant doubt about the chai'ity's ability to continue to adopt the going concei'n basis of accounting foi. a pei'iod
of at least twelve months from the date when the financial statements al'e authorised for issue.
Other information
The othei. infoi'mation Comprises the information included in the annual report, other than the financial statements and our
auditor's i'epoit thereon. The ti'ustees are responsible for the other infoi'mation. Our opinion on the financial statements does
not covei. the other information and, e,xcept to the extent otherwise explicitly stated in our repoit, we do not e.xpress any form
of assurance conclusion thei'eon.
In connection with our audit of the financial statements, our i'esponsibility is to read the othei. infonnation and, in doing so,
consider whether the othei. information is matei'ially inconsistent with the financial statement5 or our knowledge obtained in
the audit or othei'wise appears to be materially misstated. If we identify such matei'ial inconsistencies or apparent material
misstatements, we are required to deteiinine whether there is a material misstatement in the financial statements or a material
misslatement of the other information. If, based on the work we have perfortned, we conclude that there is a matei'ial
misstatement of this other infonnation, we are required to report that fact.
We have nothing to report in this regard.
Page 8

A.B.B.E.Y. SURE START
FINANCIAL STATEMENTS
FOR THE YII AR ENDED 31ST MARCH 2025
REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS,
Matters on Ivhieh ive are required to report by exception
In the light of the knowledge and understanding of the Ti'ustees and its environinent obtained in the course of the audit, we
have not identified Inatei'ial Inisstateinents in the Trustees, Report.
We have nothing to report in respect of the following Inattei's in relation to which the Coinpanies Act 2006 requires us lo
i'eport lo you if, in oui. opinion..
sufficient accounting records have not been kept; or
the financial slateinenls are not in agreeillent with the accounting records. or
certain disclosures of trustees, remuneration specified by law are not Inade; oi.
we have not received all the inforination and explanations we i'equii'e for oui. audit.
Responsibilities of trustees
As explained Inore fully in the Stateinent of Ti'ustees, Responsibilities, the trustees, who al'e also the directors of the charity
foi. tlie purpose of coinpany law, are responsible for the preparation of the financial stateinents and for being satisfied that
tliey give a true and fair view, and for such internal control as the directoi's determine is necessary to enable the preparation
of financial stateinents that are free from matei'ial misstateinellt, whethei- due to fraud or error.
In pi-eparing the financial stateinents, the Ii'ustees are responsible for assessina tlie charity's ability lo continue as a going
concern, disclosing, as applicable, Inatters related to ￿01n(l concei-n and using the going concern basis of accountiiig unles5
Il)e Ii'ustees eithei. intend to liquidate the coinpany oi. to cease operations, or have no I'ealistic altei'native but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives at'e to obtain reasonable assurance about whether the financial stateinents as a whole are fi'ee froin material
Inisstateinenl, whether due lo fi'aud or errol., and lo issue an auditor's report that includes our opinion. Reasonable assurance
is a Iiigh level of assurance, bul is not a guai'anlee tliat an audit conducted in accoi'dance with ISAS (UK) will always detect a
Inalei'ial Inisstalemenl when it exists. Misstatements can arise froin fraud or errol. and are considered material if, individually
oi. in the aggregate, tliey could reasonably be expected to intluence the economic decisions of usei's taken on the basis of
these financial stateinents.
Irre(Fularities, including fi'aud, are instances of non-coinpliance with laws and regulations. We design procedures in line with
our responsibilities, outlined above, to detect Inatei'ial Inisstateiments in respect of ii'regularities, including fraud. The extent
to which our procedui-es are capable of detecting irregularities, including fraud, is detailed b¢low.
Explanation as to Ivhat extent the audit was considered eapable of detecting irregularities, including fraud
The objectives of our audit in respect of fraud, al'e to identify and assess the risks of material misstateinent of the financial
statements due lo fraud. to obtain sufficient appropi'iate audit evidence regai'ding tlie a5se55ed risks of material misstateinent
due to fraud, througli designing and iinpleinenting appropriate responses to those as5e55ed i'isks. and to i'espond
appi-opi'iately lo instances of fraud or suspected fi'aud ideiitified dui'ints the audit. However, the primary responsibility foi. the
pi'evenlion and detection of fraud rests with both manageineiit and tliose charged with governance of the Charity.
Our approach was as follows:
We obtained an understanding of the legal and regulatory requii'einents applicable to the charity and considered
that the most significant are the Coinpanies Act 2006 and the Financial Reporting Standard applicable in the UK
and Republic of Ii-eland (FRS 102) (effective l Janaury 2015) (Charities SORP (FRS 102).
Enquiiy of Inanaaeinent, those charged with governance and the entity's solicitoi's around actual and potential
litigation and claiins.
Enquiry of entity staff in compliance functions to identify any instances of any non-compliance with laws and
regulations.
Reviewinv financial stateinent disclosures and testing to supporting documentation to assess compliance with
applicable laws and regulations.
Page 9

A.B.B.E.Y. SURE START
Fif4ANCIAL STATE￿IENTs
FOR THE YEAR ENDED31ST ftriARCH 2025
REPORT OF THE INDEPENDENT AUDITOR TO THE ￿lE￿{BERs,
Auditing the risk ofmanagement overi'ide ol'controls. including thi'ough testing jouinal enli'ies and othei.
adjustments for appropi'iatcncss. and evaluating the business I'ationalc of signiticanl Ii'ansaclions outside the
nornial course of business.
As pait ol'an audit in accoi'dance with ISAS (UK) Ive e.￿e￿iSe piofessional judgeinent and maintain professional scepticism
tliroughoul the audit. We also..
Ideiitify and assess the I'isks ofmatei'ial misstatement ot the financial slalement5. Ivhether due lo ti'aud or errol..
design and pei'form audit proLedurcs I'csponsivc to those risks. and obtain audit evidence that is suificient and
appropi'iate to piDvide a basis foi. our opinion. Tlie I'isk of not detecting a material misstatement resulting fiDm
fi'aud is highei. than foi- one resulting troin ei'i'or. as fi'aud may involve collusion, forgery. intentional omi55ions.
misrepi'esenlalions. oi. the Ove￿ide of iiitei'nal conti'ol.
Obtain an undeistanding of internal conirol relevant to the audit in oi'dei. to design audit proccdlires that are
appiopriate iii the cii'cuinstaiices. bul not foi. Il)e pui'poses ot eipi'essing an opinion on tlic eftectiveness of the
Loinpany's intei'nal contiDI.
Evaluate the appropi'iateness ot accounting poli¢ies used and the rcasonableness of accounting estimates and
I'elaled disclosurcs made by the dii'ectoi's.
Conclude on the appropriateness of the direLto)S' USC Ot the going concei'n basis of accounting ai)d. based on the
audit evidence obtained. Ivhether a material unccrtainty exists I'elated to events or conditions that may cast
significaiit doubt 01) tlie cl)arily's ability lo continue as a going coi)cei'n. If ive Conclude Iliat a matci'ial unceitainly
exists. Ive are requii'ed to draw attention in oui. auditoi s report to the related disclosui'es in tlic financial statements
oi.. il-sucli disclosures are inadequate. lo modifv oui. opinion. Oui. conclusions al'e based on tlie audit evidence
obiaincd up to our auditoi s repoil. Hoivevei.. future events oi. conditions Inay ¢ause the Charity to cease to continue
as a going concei'n.
Evaluate the overall pir5entation, sti'uctui'e and content of the Iinanvial statements. including the disclosures. and
whether the finanuial statemcnts I'epi'esent the underlying Ii'ansa¢tions and events in a mannei. that achieves laii.
presentation.
A tuither description ofour responsibilities foi. the audit of the financial statemcnls is located on the Financial Reporting
Council's ivebsile al.. htlp'.l/wMv.trc.org.uklauditorsi'esponsibililies. This desci'iption forms pait of our auditor's report.
We ¢on)municale Ivith those chaiged iviih governance regarding, among othei. matters, the planned scopc and timing ot the
audit and signiticant findings, including any signilicanl deficiencies in internal contlDI that we identify during our audit.
Use of our report
This repoit is made solely to the charitable company's members, as a body. in accordan¢¢ iviih Chapter 3 of Part 16 of the
Companies Act 2006 and regulations made undei. thai Act. Oui. audit woi'L has been undeitaken so that we might state to the
chai'ilable company's members those matters ive al'e requiiyd to state to them in an auditoi's, rewit and tor no otliei. pui'pose.
To the fullest eAtcnt pennittcd by laiv, Ive do not accept or assunie rcsponsibility to anyone other than the chai'itable company
and il
members as a bod
oi. our audit ivoi'k. for this report. oi. foi. the opinions we have foiined.
LAWRENCE SHEARER F.C.A., Senior Statutory Auditor
FOR AND ON BEHALF OF O'HAIL4 SHEARER, Statlltory Auditor
O'HARA SHII ARER
CHARTERCI D ACCOUNTANTS
AND STATUTORY AUDITORS
547 Falls Road
Beltast
BTI 19AB
Dated: 22nd Scptember 2025
Page 10

A.B.B.E.Y. SURE START
FINANCIAL STATEMEI NTS
FOR THE YEAR ENDED 31ST MARCH 2025
STATEMENT OF ACCOUNTING POLICIES
Accounting Convention and Basis of Accounting
Tlie financial statements have been PlEpared under the historical cost convention.
The financial statements have been prepared in accordance with Accounting and Reporting by Cliai'ities:
Statement of Recominended Pi'actice applicable to charities preparing tlieir accounts in accordance witli
tlie Financial Repoiting Standard ivhicli applies in the UK and Republic of Ireland (FRS 102)
(effective l JanLiary 2015) (Charities SORP (FRS 102)), the Financial Repoi'ting Standard applicable
in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Going Concern
At tlie time of approving the financial statements, the trustees, have a reasonable expectation that the charity
has adequate resouires to continue in operational existence for the foreseeable futui'e. Tlius the trustees,
continue to adopt the going concern basis of accounting in prepai'ing the financial statements.
Income Recognition
Incoine is recognised wlien the Charity has entitleinent to tlie funds, any performance conditions attached
to tlie item(s) of income Iiave been met, it is probable that tlie income will be received and tlie amount
can be measured I'eliably.
Interest Receivable
Interest 011 funds lield is incliided when receivable and tlie amount can be measui'ed reliably. this is
normally upon notification of the interest paid or payable by tlie Bank.
Resources Expended
All expenditure is accounted for on an accruals basis and is classified undei. headings that aggregate all
costs related to the category.
Fundraising costs include the costs of advertising, producing publications, printing and mailing fiindraising
material, and staff costs in these areas.
Costs of cliai'itable activities include dii'ect expenditure incurred tliroLigh operational activities.
Governance costs represent the costs associated witli tlie governance arrangements of the charity wliich
relate to tlie general running of the charity as opposed to those costs associated with fundraising or
chai'itable activity.
Fixed Assets
All tangible fixed assets are recorded at cost.
Premises adaptations
Office equipment
Coinpiiter equipment
40/0 reducing balance
200/0 Straight line
20 % straight line
Page Il

A.B.B.E.Y. SURE START
FINANCIAL STATEMENTS
FOR THE YEI AR ENDED 31ST MARCH 2025
STATEMENT OF ACCOUNTING POLICIES
Conliniied
Repairs and Renewals
All repaii's and renewals are written off as incun'ed.
Pension Costs
The Cl1￿.1tY does currently operate a defined coni'ibution pension scheme.
Tliis is operated via Early Yeai's Members Group Personal Pension Scheme in conjuction with Verity
Pensions.
Debtors and Prepayments
Trade debtoi's and other debtors are recognised at the settlement amount due after any discount offered.
Pi'epayments are valued at the amount prepaid net of any ti'ade discounts due,
Creditors and Provisions
Creditors and provisions are iecognised wEiere 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 estirnated reliably. Creditors and provisions noiinally recognised at
tlieir 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 i'ecognised at transaction value and subseqiiently
measui'ed at theii. settlement value with the exceptioii of bank loans wliich are subsequently measured at
amoitised cost using the effective interest method.
Foreign Currencies
Monetary assets and liabilities in foi'eign curi-encies are translated into sterling at the rates of exchange
ruling at the balance sheet date. Transactions in foi'eign 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 2025
STATEMENT OF ACCOUNTING POLICIES
Coiiliiiiied
Fund Accountin
Unresti'icted fiiiids are geiieral funds that ait available for use at the Ti'ustees, discretion in furtherance of
the charitable objectives of the cliarity unless tlie fuiids have beeii designated for othei. purposes.
Designated funds are unrestricted funds set aside by the trustees out of uiii'esti'icted fiinds for specific
fllture purposes.
Restricted fuiids al'e those given foi. Iise in a paitiCLilar area or foi. specific pui'poses, the Lise of wliich is
I'esti'icted to that ai'ea or purpose.
Endownment funds al'e subject to specific conditions by donors that the capital musi be maintained by the cliarity.
The income received froin fLinders depends on the charity meeting detailed criteria 011 expenses plans.
Graiits given uiidei. sucli conditions are also given siibject to them being obtained for in coniiection with the furtherance of the
cliarity's aiins and objective5.
SLicli iiicoine can be repayable to the fundei. if Slicli expenses plaiis and ci'itei'ia are not ITtet.
SLicli iiicoine is only defei'red when tlie donor specifies tliat tlie grantldoiiation must oiily be iised in future accoLlllting periods.
oi. tlie donor lias imposed conditions whicli Iniist be met before tlie cliarity lias unconditional entitleinenl.
Income from charitable activities iiicludes income received undei. coiiti'act or wl)ere entitlement to gi'ant funding is siibject
to specific perfoiinance conditions is recognised as earned as the related goodslservices al'e provided.
Grant income included in tliis category provides funding to support perfoiinaiice activities and is r¢cognised where
there is entitlement, certaiiity of receipt and the amount can be measured witli sufficient reliability.
Incoine is defei'red wlien: fees/perfoiThance related grants are received in advaiice of tlie pei-formancelevenl to
wliich tliey relate.
Reserves Policy
Restricted funds Inlist be be utilised in compliance with fundei. ci'iteria. Specifically, HSCB Departmeiit of Education
Goveriiance and Accountability guidance also pi'ovides delails of a new itseives policy.
Sure Stait Pi'ojects ale pei'rnitted to liold a maximLim of two weeks eqLiivalent of their annual budget allocation
as i'eseives, if I'equii'ed, for working capital I'eqliirements at the financial yeai. end.
In line witli the requii'ement froin oui. key fundei., the organisation is unable to allocate any unused funding to reseives.
All Linspent monies must be retui'ned to the funder. The fundei. has also assumed tlie responsibility foi. meeting
any dissolution costs sliould the organisation cease to operate.
Page 13

A.B.B.E.I'. SLIRE ST.IRT
ST.4TEI I￿VE￿I T OF FIINANI CIAL ACTIVITIES
roR TIIE YEAR ENI DEI D JIS-I. INIARCH 2025
incor
Ilie inlume ex
eNditure Account
[Inr¢sti'ieted Resti'ieted Endoiviirnent
Funds
Fund
Fund5
TOTAL
2025
TOT.4L
2024
NOTEI S
INCO￿lE AIND EIYDOIVNIllEINTS FROIVI:
Donations and legacies
Income froni investments
Incoiiie fron) chaiiillble dctivilies
Income froni other tiuding activities
1,054.180
1,054,180
928,594
TOTAL INI COINIE.4ND EI NDOWNI Ni ICNTS
1,054,180
1,054,180
928,594
EXPII Ni DITIIRC ON:
E.¥penditiire on Taisin8 funds
Expendiliiie on cl)aiitable activiti¢s
Oilier e.xpeiiditure
Nei gai11s11105sesl on investments
1,054.180
1,054.180
928,594
TOTAL REISOIIRCES E4.XPENDED
1,054,180
1.054.180
928,594
NET INCOINIEIIEXPENDITIIREI
Transfcrs betsveen funds
NEI I. INIOVEf*iii Yi T IN FUYI DS
RECONCILIATION OF FIINDS
TOTAL fLlINDS BROIIGHT foRWtrlRD
12113115116
32.721
32.721
32,721
PRIOR YEIAR.4DJUSTIVIENT
li.81Jl
TOTAL FIINDS CARRIED foRIVARD
28,908
28,908
32,721
The Stlltem¢nt of li inaneiul Aclivitres includes.'Ill 1115 losse5 Én the yeiii. gnd tliei'efore a
Statement of I'otiil R¢eognistd Gairts Losse5 has Noi been pi'ep4r¢d
All of the above amounts relthte to eontinuing activities
Tlie acc￿M￿￿￿).1n8 a¢eounling poli¢ie8 tlie notes form PArt Df Ihc5c finnTrcilll stlltomonls
Page 14

A.B.B.E.Y. SURE START
BALANCI SHEET
AS AT 31ST MARCH 2025
2025
2024
NOTES
FIXED ASSETS
Tangible assets
CURRENT ASSETS
Debtoi's and prepayments
Cash at bank
Cash in Iiand
10
19,175
41,101
14
18,253
30,123
60,290
48,376
Creditors: amounts falling due ivithin one year
(31,382) (15,655)
NET CURRENT ASSETSI(LIABILITIES)
28,908
32,721
TOTAL ASSETS LESS CURRENT ASSETSI( LIABILITIES )
28,908
32,721
Creditors: atnounts falling due after more than one year
NEI T ASSETSI(LIABILITIES)
28,908
32,721
FUNDS:
ENDOWNMENT FUNDS
UNRESTRICTED INCOME FUNDS
12113115
RESTRICTED INCOME FUNDS
12113/16
28,908
32,721
28,908
32,721
APPROVED ON BEHALF OF THI BOARD OF DIRECTORS:
MARTIN WALLS
DIRECTOR
DATE
22nd Se
tember 2025
The accompanying Aeeounting policies and notes form part of these fin4incial st￿teMentS
Page 15

A.B.B.E.Y. SURE START
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31ST MARCH 2025
2025
2024
NOTES
CASHFLOWS FROM OPERATING ACTIVITIES
Casli generated fi'om operations
14
10,992
1,962
Net casli inflow/(OLltflow) from opei'ating activities
10,992
1,962
Investing activities
Investment income
Piircliase of tangible fixed assets
Acquisition of investments
Disposal of investments
Disposal of tangible fi.xed assets
Net cash from investing activities
Increasel(decrease) in c>ish and eash equlvalents in the year
10,992
1,962
Casli and cash equivalents at the beginning of the year
30,123
28,161
Cash and cash equivalents at the end of the year
41,115
30,123
Relating to..
Cash at bank and in hand
41,115
30,123
The aecompamying Accountiiig policie5 and notes form part of these finaMciHI statements
Page 16

A.B.B.I.Y. SURL ST.4RT
NO'I'LS TO THE FINI AINCIAL STATEIIEINTS
roR THE YEAR EINDED JIST fvIARCII 2025
I. DONATIONS AIND LEGACIES
UnreslricleLi Re5tritled
Fiind
Unreslricled Reslricled
riinds
202S
2024
Donations
Legacie5
2. INCOfvIE fROfvI INVESTIVllI NTS
Untt51rirlcd Re51ricled
Funds
riinds
Unreslritted Restricted
riund5
Fund5
2025
2024
Incoin¢ from UK listed invesirnents
Income Irom cash
3. INCO￿lE FROfvI CHARITABLE ACTIIIITIES
Uni'e5tricted Restricted
riinds
UKrtslri¢l¢il R¢slvicl¢d
ruli(15
202S
2024
Health & Social Care Board- Departmeni of Edllcation CO￿ Funding
Health & Social Care Board Department of Education Expa115ion Funding
Healih & Social Care Board- Departtntnt of Education CapiMI Funding
I,Oi4.180 1,054,180
825,416 825,416
103,178 103,178
1.054.180 1.054,180
928.594 928.594
4. INI CO￿1[ fROfvI OTHER TRADING ACTIVITIES
Unresti'itttd Rcslrict¢d
Fiind
Fiinds
Unrestricltd Reslritte
riinds
iinds
2025
2024
Fundraising
Pa8e 17

A.B.B.E.I'. SLIRE ST.4RT
NOTES TO TIIF. fiiY.4INCIAL STATEIl.IENTS
FOR THI YIAR EINDED 31ST IVT,IRC'14 2025
5. EXPEINDITURE ON RAISING fuNDS
Unreslricted Re5tricle
Fllnds
Funds
Uiirtstricted RestrÉeted
Fund5
2025
2024
Promotional aiid tiiiidraising Costs
6. EXPCNDITURC ON CHARITABLE.4cfIvITIES
Uni'e5tri¢te(l Restricted
Unrestritted Restricted
ruiids
rui)d5
2025
2024
Wages and salaries IS¢eNoie 81
Pension costs ISgeNoié 81
Social 5¢curity c051s Isev Nole 81
Staff wellare cost5
Re¢ruitinent e¥pe115e5
Training and developinenl
Travel costs
Project costs- seconded staff salaries
Project ¢osls- project inalerials and equipinent
Projeei costs- proJ¢cl progiainine5, ¢veii15 aiid aclivilie5
Departillenl of Education IDE) core lundin8 reiraeiion Q4 llnderspend 2024125 1 Nole 11 I
Suiidry expenses
585.109
14.496
30.93)
2.073
4,054
22.607
5,71)
585,109
14.496
30,935
?,073
4.054
22,607
5,715
19.176
24,760
66,258
558,065 5)8,065
12,252
29,601
29.601
3,300
14,507
4.090
2,951
10,103
53.780
536
3,300
14,)07
4.090
2,951
10.103
53.780
536
24,760
66.258
775,183
775,183
689,185 689,185
Support Cost5 Iiiid Covernonce eost5
Telepl)one and internet
Rent and rates
Heat alld light
ProJ¢cl c051s- accouiilable and lead body costs
Premises expenses
Preinises expenses- eapiial ivorks
Insurance
Computer softivar¢ and 017ice equipment Inaintenance costs
Printiiig, posia8e and siaiionery
Advertlsing
Rep#Tr5 and muint¢naiic¢
Legal aiTrd professioi)al fees
10.569
83,574
l i.343
50,000
53.387
10.569
83,574
15,343
50.000
53.387
10,820
84,366
10,820
84,366
43,658
35,124
43,658
35,124
18,lOQ
12,637
7,53)
18.100
11.637
7.535
15,048
10.887
7,203
2.885
15,048
10.887
7,203
2.885
14,586
8,403
14,586
8,403
6,582
4.846
6,582
4.846
Depiecialion
Audit fees
Annual return fee
Bank intercsl and cliarges
4,104
34
725
4,104
34
725
4,434
4.434
712
278,997
278,997
2J9,409 239,409
TOTAL E,XPENDITURE ON CHARII'ABLE ACTIVITIES
,054.180 1,054,180
928,594 928,594
Page 18

A.B.B.E.Y. SURE START
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
7. NET (OUTGOING)/ INCOMING RESOURCES FOR THE YEIAR
This is stated after chargingl(crediting)
2025
2024
ALiditors remuneration
Depi'eciation
4,104
4,434
8. SALARY COSTS AND EMOLUMENTS
2025
2024
Total staff costs were as follows:
Wages and salaries - key management pei'sonnel
Wages and salaries - othei. staff
Pension Costs - key management personnel
Pension Costs - otliei. staff
Employer social seclirity costs - key management pei'sonnel
Einployer social secLlI'ity costs - otliei. staff
Elmployer social secui'ity costs - Statutoi'y Matei'nity Pay Recoverable
Einployer social secui'ity costs - Employment Allowance
42,489
542,620
40,664
517,401
14,496
4,608
34,817
(3,490)
(5,000)
12,252
4,356
30,245
(5,000)
630,540
599,918
Tlie avei'age montlily nuinber of einployees during the year was as follows..
2025
Number
2024
Number
37
38
No employees had emoluinents in excess of £60,000 (2024.. £Nil)
Trustees, remuneration and benefits
Tliei'e was no trustees, i'einuneration oi. othei. benefits for the year ended 31 st March 2025. (2024: £Nil)
Trustees, Expenses
There were no trustees, expenses paid for the year ended 31 st March 2025. (2024: £Nil)
Page 19

A.B.B.E.Y. SURE START
NOTES TO THE FIIYANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
9. TANGIBLE FIXED ASSETS
Premises
Office
Adaptations Equipment
Computer
Equipment
Total
COST
As at 1st April 2024
Additions
Disposals
As at 31 st March 2025
DEPRECIATION
As at 1st Api'il 2024
Charge foi. year
Eliminated on disposal
As at 31 st March 2025
Net book value 2025
Net book value 2024
Page 20

A.B.B.E.Y. SURE START
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Debtors
Prepayments
19,175
18,253
19,175
18,253
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Social security costs and other taxes
Net pay control account
Accrued expenses
HSCB (Departmeiit of Education) Q4 2024125 accuinulated underspend
283
33
30,563
536
15,086
536
31,382
15,655
12. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Tangible
Debtors
Fixed
and
Assets Pi'epayments
Cash at
Banlc and
in Hand
Creditors
and Acci'uals
2025
2024
Unrestricted Funds
Restricted Funds
19,175
41,115
(31,382) 28,908
32,721
Total Funds
19,175
41,115
(3 I,382) 28,908
32,721
Page 21

A.B.B.E.I'. SIIRE START
NOTES TO TTrIE FINAINCIAL ST.4TEIllENTS
FOR TIIE I'EAR ENI DED JIST II IARCII 21125
IJ. hNIOVEMI ENI T IN FIINDS
Net Jvloyemcnl
Oi>emlng
BJlan¢¢
Trllnslcrs
be¢￿'¢Ell funils
Pri•r Year
Adjusimettt
2U25
2025
2024
Unresiricied Fulld5
32.721
32.721 1.054.180 11,054,180)
28.908
32.721
i ei Llloveme#i
Oi)onimg
Transftrs
benyeert Puttd5
Prlor Yeir
Adlwsimtnl
In¢om¢
2025
2025
2024
Healtli & SoeiJl Car¢ Board- DE Core Fuiidinb
Healtli & Social Car¢ Board- DE Capital Fundiii&'
13.8131 28.908
Totlll DE Cort and,Iddllioiiip l Fun(Ilng
28.908
32,721
Ollior Ro$lr5¢iwl Funding:
Totnl Other Restrictod FUndI￿g
Totlll Restricted Fun(linE
32.721 1.054.180 11,Q54,1801
28,908
32,721
Rctrnclion Undorspenl Fvn¢lltt
by Ilie Heaiili alld Social Caie Board IHSCBI Iii tlie ti¢¥i rtiiaii¢ial yeilr. Tliis conliniied qilElrter four underspend is SI￿1Vil as a creditor IHSCB IDEII (Seg Niile 11).
14. RECONCILIATION OF OPERIITING I'BOFIT TO NET CASH FLOIV FRO￿1 OPEKITING
AcfiviTIES fRONI OPER.ITING IICTIVITIES
2025
2024
Operaliii¥, 5iirplusllDeficill for tlieyellr
DeprerialiDII
3.575
IProfiiiiLoss on disposal of FiKed Assets
R¢ira¢iioiiofDE Core restri¢led funds
Nel cash lnnoiyllo￿tflO%vI from operniinE aclivilie5
10.992
1,901
Paye !2

A.B.B.E.Y. SURE START
NOTEI S TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
15. UNRESTRICTED INCOME FUNDS
2025
2024
Balance at I st April 2024
Incoining resoiirces for the year
ResoLirces expended for the year
Transfer between funds
Balance at 31 st March 2025
16. RESTRICTED INCOME FUNDS
2025
2024
Balance at I st April 2024
32,721
32,721
Incoining resources for the year
Resources expended for the year
Transfer between funds
Pi'ioi. yeai. adj ustment
1,054,180
928,594
(1,054,180) (928,594)
(3,813)
Balance at 31 st March 2025
28,908
32,721
17. LEGAL STATUS
A.B.B.E.Y Sure Start is a Coinpany Limited by Guai'antee.
Each member lias agreed to contribute £1 in the event of a compulsory winding up.
A.B.B.E.Y Sui'e Start is registered with The Charity Commission for Northern Ireland,
Cliarity Niimbei. 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
Corporation Taxes Act 1970 by the Commissioners of tlie Inland Revenue.
Page 23