REGISTERED COMPANY NUMBER: N1054548 (Northern Ireland)
Report of the Trustees and
Financial Statements
for the Year Ended 31 March 2023
for
HOME-START DOWN DISTRICT
M.B.Mc Grady & Co
Chartered Accountants
Statutory Auditors
Rathmore House
52 St Patricks Avenue
Downpatrick
Co. Down
BT30 6DS

HOME-START DOWN DISTIUCT
Coiitents of the Financial Statements
FOR THE YEAR ENDED 31 IIIARCH 2023
Page
Report of the Trustees
Report of the Indepey)d¢nt Auditors
Statement of Financial Activitie5
io
Balanee Sheet
Notes to the Financial Statements
12 to 18

HOME-START DOWN DISTRICT
Report of the Trustees
FOR THE YEAR ENDED 31 MARCH 2023
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with
the f￿anCIal statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of
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 Ond Republic of Ireland (FRS 102}
(effective l January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
We have referred to the guidance contained in the Charity Cornmi5sion's general guidance on public benefit when
reviewing our aims and objectives and in planning our future activities. The objects of the charity are:
to safeguard, protect and preserve the good health both mental and physical of children and parents of Children.
to prevent crnelty to or maltreatment of children.
to relieve sickness, poverty and need amongst children and parents of children;
to promote the education of the public in better standards of chtldcare.
within the area of the Down District and its environs.
Signifieant activities
This has been another record breaking year in Home Start Down District. Over 300 families were supported by
Home-start. In 1990 the figui'e was 147 families supported and this gives a clear indication of the growth over this
period, even despite the ￿Thd]ng crisis and the austerity climate in which we now live.
Home-start activities fit very well with the agenda of the Government, focusing on preventative work with families. Our
comprehensive monitoring and evaluation system allows us to demonstrate the many benefits of Home-start support.
The figures and other data collected in this way have been given to the Government, allowing them to see the type of
support we give to families across Down District, as well as the needs identified.
Although it is over 40 years stnce the very f￿st Home-start opened ils doors, it is clear that it is every bit as relevant
today as it was then. A detailed review of our achievements and performance can be found within our Ilnnual Report.
Public benefit
The trustees are confident that the charitable aims of Home-start Down District satisfy the principles of public benefit as
defmed in the Charities Act. They have referred to the guidance contained in the Charity Commission's general guidance
on public benefit when reviewing the aims and objectives and in planning its fitture activities.
How the charity activities deliver public benefit
The charitable activities focus on meeting the needs of children and parents of children, and are undertaken to further the
charitable purposes for the public benefit.
Social isolation, parental low self-esteem, families coping with mental health problems and children's behavioural
problems are issues identified in families of all ages, regions, countries and societies. Equal access to services is an
important issue. Home-start Down District has an equal opportunkty policy and diversity statement, which ensures that it
has a culttTre, which is reinforced via a robust training prograin, which ensures equality of access to its services by
gender, disability and sexual orientation. The trustees believe equal access to its services is vital to its success, and that
success￿1 outcomes must be shared by all communities that use its services.
FINANCIAL REVIEW
Principal funding sources
The principal funding sources for the ch￿'lty are currently by way of grant and contract income as set out in notes 2 to 6
in the accounts. As a result of increasing constraints on central governments and local authority expenditure, the charity
has to seek funding from a much broader group of agencies.

HOME-START DOWN DISTRICT
Report of the Trustees
FOR THE YEAR ENDED 31 MARCH 2023
FINANCIAL REVIEW
Investment policy and objectives
A clear objective is to put operating surpluses into reserves eacli year, however this has proved impossible in the past
few years foi. the reason expressed above. Having considered the options available, the Trustees have decided that any
reserves should be invested in secure bank deposits. The Trustees consider the overall retum on deposit accounts to be
disappointing, but are not willing to place valuable resources in riskier investments.
Reserves policy
The Trustees have examined the charity's requirements for reserves in light of the main risks to the organisation. It has
established a policy wliereby the unrestricted ￿ndS not committed or invested in tangible fixed assets held by the charity
should be b¢tween 6 and 9 months of the expenditure.
It is hoped that budgeted expenditure will not exceed that of 2022123, which was approximately £260,000. As at 31
March 2023 the unrestricted reserves of the Charity decreased to £71,078 (2022: £110,344). This is below the policy
target of 6-9 months.
The Management Committee has been conscious of the major reductions in fmancial support from Government sources
for some years now and has been keeping it under constant review. The Charity has been actively engaged with other
sources of funding, with some success - so that the Committee has reasonable grounds for optimism that funds will be
secured in sufficient amount to enable the work to continue next year.
To reiterate the matter is of paramount concern to the Committee and is kept under constant review. The Committee also
wishes to emphasis again that the Chai'tty provtdes its services to its client group on a notably cost effective basis and
will continue to do so.
FUTURE PLANS
Service Development - To continue to provide services that meets the needs of families in Down District
Campaigning- To influence public policy to respond to the needs and aspirations of families
Public profIle -To make the public aware of Home-start and the work that it does
Finance -To ensure that Home-start has the income it needs and resources are effectively and accountably managed
Physical resources -To ensure Home-start Down District has the premises and other physical resources it needs and
these are effectively manag¢d
Staff and volunteers -To ensure that Home-start Down District has the volunteers and staff il needs and these volunteers
and staff receive the appropriate support, supervision, feedback, training and recognition
Governance -To ensure that the governance of Home-start Down District by the management Committee meels the
requirements of the law and good practice.
The charity plans continuing the activities outlined above in the forthcoming years subject to satisfactory funding
arrangements.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and Constitutes a limited company, limited by
guarantee, as defined by the Companies Act 2006.

HOME-START DOWN DISTRICT
Report of the Trustees
FOR THE YEAR ENDED 31 MARCH 2023
The organisation is a charitable company limited by guarantee, incorporated on 6 April 2005 and registered as a charity
on 6 April 2005. The company was established under a Memoranduin of Association which established the objects and
powers of the charitable company and is governed under ils Articles of Association. In the event of the company beÈng
wound up members are required to contribute an amount not exceeding £1.
Hoine-start Down District an unincorpoTated association transferred Its charitable purposes set out in its Constitution to
Home-start Down District a company limited by guarantee registered in Northern Ireland under number N1054548 on
the 8th September 2005.
Recruitment and appointment of new trustee5
The directors of the company are also charity Trustees for the purposes of charity iaw and under the requirements of the
Memorandum and Articles of Association one third (or the number nearest one third) of the Trustees must retire at each
AGM, those longest in office retiring fwst and the choice between any of equal service being made by drawing lots.
A broad mix of business, professional and other skills are well represented on the Management Committee and all
Trustees are chosen on the basis of their willingness to serve, ability, governance experience and support of the ethos,
mission and philosophy of the organisation.
Organisational structure
The senior staff of the charity are:
Dorothy Mcmullan (Senior Organiser)
Imelda Hynds (Ballynahinch Organiser)
Sharon Robson (Newcastle Organiser)
Induetion and training of new trustees
New Trustees are briefed on their legal obligations under charity and company law, the content of the Meinorandum and
Articles of Association, the committee and decision making processes, the business plan and recent financial
perfonnance of the charity. They meet key employees and other Trustees. The Trustees and management committee are
encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate
controls are in place to provide reasonable assurance against fraud and error.
The Trustees have a risk management strategy which comprises:
an annual review of the risks the charity may face.
the establishment of systems and procedures to mitigate those risks identified in the plan. and
the implelnentation of procedures designed to minimise any potential impact on the charity should those risks
materialise.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
N1054548 (Northern Ireland)
Registered Charity number
XR87094
Registered office
OtTices 14-15, Innovation House
Down Business Park 46 Belfast Road,
Downpatrick
Co. Down
BT30 9UP

HOME-START DOWN DISTRICT
Report of the Trustees
FOR THE YEAR ENDED 31 MARCH 2023
Trustees
Mrs M Kearney Director
R P Smith Retired
Mrs F I Crory Retired
D Mcgregor Legal Advisor
Ms B Owens Retired teacher
M Walls CharÉty Manager (resigned 181512023)
Company Secretary
Ms B Owens
Auditors
M.B.M¢ Grady & Co
Chartered Accountants
Stathtory Auditor5
Rathmoi'e House
52 St Patricks Avenue
Downpatrick
Co. Down
BT30 6DS
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees (who are also the directors of Home-start Dowi District for the purposes of company law) are responsible
for preparing the Report of the Trustees and the f￿ancial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom GeTherally Accepted Accounting Practice).
Company law requires the trustees to prepare fman¢ial statements for each fmancial year which give a true and fair view
of the state of affairs of the charitable company and of the incoming resources and application of resources, including
the income and expenditure, of the charitable company for that period. In preparing those fmancial statements, the
trustees are required to
select suitable accounting policies and then apply them consistently.
observe the methods and principles in ihe Charity SORP.
make judgements and estimates that are reasonable and prudent;
prepare the fmancial statements on the going concern basis unless it is inappropriate to presume that the charitable
company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable a¢¢ura¢y at any time
the fmancial position of the charitable company and to enable them to ensure that the fmancial statements comply with
the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for
taking reasonable steps for the prevention and detectÈon of fraud and other irregularities.
In so far as the trustees are aware:
there is no relevant audit inforniation of which the charitable company's auditors are unaware. and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit
inforniation and to establish that the auditors are aware of that inforniation.
AUDITORS
The auditors, M.B.Mc Grady & Co, will be proposed for re-appointtnent at the forthcoming Annual General Meeting.

HOME-START DOWN DISTRICT
Report of the Trustees
FOR THE YEAR ENDED 31 MARCH 2023
This report has been prepared in a¢¢ordance with the special provisions of Part 15 of the Companies Act 2006 relating
to small companies.
Approved by OTder of the board of trustees on 16 November 2023 and signed on its behalf by:
31 fvJ
Mrs F I Crory - Trustee

Report of the Independent Auditors to the Members or
Home-St2rt Doivn District
Opinion
We have audited the financial statements of Home-start Down District (the 'charitable company,) for the year ended
31 March 2023 which comprise the Statement of Financial Activities. the Balance Sheet and 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 (United Kingdom Generally
Accepted Accounting P¥actice).
In our opinion the ftnancial stat¢ments:
give a true and fair view of the state of the charKtable company's affairs as at 31 March 2023 and of its incoming
resources and application of resources, including its incorne and expenditure, for the year then ended.
have been properly prepared in accordance with United Kingdorn Generally Accepted Accounting Practice. and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with Intemational Standards on Auditing (UK} (ISAS (UK)) and applicable law,
Our responsibilities under those standards are further described in the Auditors, responsibklities for the audit of the
fmancial statements section of our report. We are independent of the charitable company in accordance with the ethical
requirements that are relevant to our audit of the fmancial statements 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
evidence we have obtained is sufficient and appropriate to provide a bosis for our opinion.
Conclusion5 relating to going concern
In auditing the fmancial statements, we have concluded that the trustees, use of the going concern basis of accounting in
the preparation of the fmancial statements is appropriate.
Based on the work we have perfomled, we have not identified any material uncertainties relating to events or conditions
that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going
concern for a period of at least twelve months from when the fmancial Statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees Wlth respect to going concern are des¢ribed in the relevant
sections of this report.
Other information
The trustees are responsible for the other infonnation. The other infom]ation comprises the inforn]ation included in the
Annual Report, other than the fmancial statements and our Report of the Independent Auditors thereon.
Our opinion on the fmancial statements does not cover the other infomiation and, except to the extent otherwise
explicitly stated in our report, we do not express any forn] of assurance conclusion thereon.
In Connection with our audit of the f￿anCIal statemenls, our responsibility is to l'ead the other inforniation and, in doing
so, consider whether the other infom)ation is materially inconsistent with the fmancial 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 detennine whether this gives rise to a material misstaternent in the
f￿all¢la1 statements themselves. If, based on the work we have perforn]ed, we conclude that there is a material
misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companie5 Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Report of the Trustees for the financial year for which the financial statement5 are
prepared is consistent with the fmancial statements. and
the Report of the Trustees has been prepared in accordance with applicable legal requirements.

Report ofthe Independent Auditors to the Member5 of
Home-start Down Distriet
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of
the audlt, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you
if, in our opinion:
adequate accounting records have not been kept or returns adequate for our audit have not been received froin
branches not visited by us. or
the fmancial statements are not in agreement with the accounting records and retums. or
certain disclosures of trustees, reinuneration specified by law are not Made. or
we have not received all the infomiation and explanations we require for our audit. or
the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a
Strategic Report or in preparing the Report of the Trustees.
Responsibilities of trustees
As explained more fully in the Statement of Trustees, Responsibilities, the trustees (who are also the directors of the
charitable company for the purposes of coinpany law) are responsible for the preparation of the fmancial statements and
for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary
to enable the preparation of fmancial statements that are free from material misstatement, whether due to fraud or eATOr.
In preparing the fmancial statements, the tru5tee5 are responsible for a5se55ing the charitable company's ability to
continiie as a going concem, disclosing, as applicable. matters related to going concern and using the going concern
basis of accoiinting unless the trustees either intend to liquidate the charitable company or to cease operations, or have
no realistic alternative but to do 50.

Report of the Independent Auditors to the Members of
Home-start Down District
Our responsibilitxes for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the fmancial statement5 as a whole are free from
materi21 misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our
opinion. Reasonable assurance is a high level of assiirance, but is not a guarantee that an audit Conducted in accordance
with ISAS (UK) will always detect a material inisstatement when it exists. Misstateinents can arise from fraud or error
and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
The extent to which the audit was considered capable of detecting irregularities including fraud.
Our approach to identifying and assessing the risks of material misstatement in respect of Arregularities, including fraud
and non-compliance with laws and regulations, was as follows..
the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and
skills to identify or recognise non-compliance with applicable laws ond regulations.
owe identified the laws and regulations applicable to the company through discussions with directors and other
management, and from our commercial knowledge and experience of the computer component manufacturing and
supply sector;
we focused on specific laws and regulations which we considered may have a direct material effect on the fll)ancial
statements or the operations of the company. including the Companies Act 2006, taxation legislation and data protection,
anti-bribery, employment, environmenlal and health and safety legislation.
we assessed the extent of compliance with the laws and regulations identified above through maklng enquiries of
management and inspecting legal correspondence. and
identified laws and regulations were communicated within the audit team regularly and the team remained alert to
instances of non-compliance throughout the audit.
We assessed the susceptibility of the company's fmancial statement5 to material misstatement, including obtaining an
understanding of how fraud might occur, by:
making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of
actual, suspected and alleged fraud. and
considering the intemal controls in place to mitigate risks of fraud and non-cornpliance with laws and regulations.
To address the risk of fraud through management bias aThd override of contro15, we:
performed analytical procedures to identify any unusual or unexpected relationships.
tested journal entries to identify unusual transactions.
assessed whether judgements and assumptions made in deterniining the accounting estimates set out in the notes were
indicative of potential bias; and
investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-cornpliance with laws and regulations, we designed procedure5 which
included, but were not limited to:
agreeing fmancial statement disclosures to underlying supporting documentation.
reading the minutes of meetings of those charged with governance.
enquiring of manageinent as to actual and potential litigation and claims. and
reviewing correspondenc¢ with HMRC.
There are inherent litnitations in our audit procedures described above. The more removed that laws and regulations are
from fmancial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also
limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and
other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve
deliberate Concealment or Collusion.
A further description of our responsibilities for the audit of the fmancial statements is located on the Financial Reporting
Council's website at www.frc.org.uklauditorsresponsibilities. This description forn15 part of our Report of the
Independent Auditors.

Report of the Independent Auditors to the Members of
Home-start Down District
Use of our report
This report is made solely to the charitable company's members, as a body, in a¢¢ordance with Chapter 3 of Part 16 of
the Coinpanies Act 2006. Our audit work has been undertaken 50 that we migJ]t state to the charitable company's
members those matters we are requkred to state to thein in an auditors, report and for no other pu￿05e. To the fullest
extent pemiitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the
charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Malachy
{Senio
for and on
If of M.B.M
Chartered Accountants
Statutory Auditors
Ratlllnore House
52 St Patricks Avenue
Downpatrick
Co. Down
BT30 6DS
ra
Statu
ory Auditor)
&Co
16 Novernber 2023

HOME-START DOWN DISTRICT
Statement of Finaneial Aetivities
FOR THE YEAR ENDED 31 MARCH 2023
3113123
Total
funds
3113122
Total
funds
Unrestricted
funds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
14,066
14,066
16,146
Charitable activities
Downpatrick
Ballynahinch
Newcastle
96,591
43,550
19,130
22,500
140,141
19,130
22,500
120,269
24,730
47,549
Other trading activities
Investment income
Other income
2,810
127
2,810
127
2,459
12,022
Total
113,594
85,180
198,774
223,176
EXPENDITURE ON
Charitable activities
Downpatrick
Ballynahinch
Newcastle
31,999
72,782
48,079
50,150
19,130
37,500
82,149
91,912
85,579
63,180
73,211
69,320
Total
152,860
106,780
259,640
205,711
NET INCOMEI(EXPENDITURE)
(39,266)
(21,600)
(60,866)
17,465
RECONCILIATION OF FUNDS
Total funds brought forward
110,344
27,791
138,135
120,670
TOTAL FUNDS CARRIED FORWARD
71,078
6,191
77,269
138,135
The notes forni part of these financial statements
io

HOME-START DOWN DISTRICT
Balance Sheet
31 MARCH 2023
3113ll3
Total
funds
3113122
Total
funds
Unrestricted
funds
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
435
435
576
CURRENT ASSETS
Debtors
Cash at bank
35,051
70,801
35,051
76,992
38,633
113,872
6,191
105,852
6,191
112,043
152,505
CREDITORS
Amounts falling due within one year
io
(35,209)
(35,209)
(13,196)
NET CURRENT ASSETS
70,643
6,191
76,834
139,309
TOTAL ASSETS LESS CURRENT
LIABILITIES
71,078
6,191
77,269
139,885
CREDITORS
Amounts falling due after more than one year
(1,750)
NET ASSETS
71,078
6,191
77,269
138,135
FUNDS
Unrestricted fund5
Restricted funds
13
71,078
6,191
110,344
27,791
TOTAL FUNDS
77,269
138,135
These flliancial statements have been prepared in accordance with the provisions applicable to charitable companies
subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 16 November 2023 and
were signed on its behalf by:
R P Smith - Trustee
The notes forn] part of these fll)ancial statements

HOME-START DOWN DISTRICT
Notes to the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2023
ACCOUNTINC POLICIES
Basis of preparing the financial statements
The fmanctal statements of the charitable cornpany, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charkties: Statement
of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Si8ndard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical Cost
convention.
Critical accounting judgements and key sources of estimation uncertainty
Estimates and judgtnents made in the process of preparing the fmancial statements are continually evaluated and
are based on historical experience and other factors, including expectations of ￿tU￿e events that are believed to
be reasonable under the circumstances. The Trustees do not consider that there are any critical judwents made
in applying the Charity's accounting policies or that there are any crktical accounting estimates or assumptions
which may have a significant risk of causing a material adjustment to canying amounts of assets and liabilities
within the next f￿anCIal year.
Income
All incoine is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it
is probable that the income will be received and the amount Can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligatkon committing the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has
been classifIed under headings that aggregat¢ all cost related to the category. Where costs cannot be directly
attributed to particular headings they have been allocated to activities on a basis consistent with the use of
resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life.
Short leasehold
Computer equiprnent
200/0 on cost
200/0 on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds Can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purpose5.
Further explanation of the nature and purpose of each fund is included in the notes to the fmancial statements,
Foreign curreneie5
Assets and liabilities in foreign currencie5 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 transaction. Exchange differences are taken into account in arriving at the operating result.
12
continued...

HOME-START DOWN DISTIUCT
Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2023
ACCOUf4TING POLICIES - continued
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable
coinpany's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
OTHER TRADING ACTIVITIES
3113123
3113122
Fundraising events
2,810
2,459
INVESTMENT INCOME
3113123
3113122
Deposit account interest
127
NET INCOME/(EXPENDITURE)
Net incomel(expendithre) is stated after Chargin￿(crediting).'
3113123
3113122
Auditors, remuneration
Depreciation- owned assets
3,000
141
2,640
144
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2023 nor for the year ended
31 March 2022.
Trustee5' expenses
There were no trustees, expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
STAFF COSTS
The average monthly number of ernployees during the year was as follows:
3113123
3113122
Organisers
Administration
Family Group staff
No employees received emoluments in excess of £60.000.
13
continued...

HOME-START DOWN DISTRICT
Notes to the Financial Statements- continued
FOR THE YEAR ENDED 31 MARCH 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unreslrieted
funds
Restricted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
16,146
16,146
Charitable aetivities
Downpatrick
Ballynahinch
Newcastle
81,536
38,733
24,730
47,549
120,269
24,730
47.549
Other trading activities
Investment income
Other income
2,459
2,459
12,022
12,022
Yotal
112,164
111,012
223,176
EXPENDITURE ON
Charitable activities
Downpatrick
Ballynahinch
Newcastle
37,231
48,481
36,778
25,949
24,730
32,542
63,180
73,211
69,320
Total
122,490
83,221
205,711
NET INCOMEI{EXPENDITURE)
(10,326)
27,791
17,465
RECONCILIATIOP4 OF FUNDS
Total funds brought forward
120,670
120,670
TOTAL FUNDS CARIUED FORWARD
110,344
27,791
138,135
TANGIBLE FIXED ASSETS
Short
leasehold
Computer
equipment
Totals
COST
At l April 2022 and 31 March 2023
7,326
8,369
15,695
DEPRECIATION
At l April 2022
Charge for year
7,326
7,793
141
15,119
141
At 31 March 2023
7,326
7,934
15,260
NET BOOK VALUE
At 31 March 2023
435
435
At 31 March 2022
576
576
14
continued...

HOME-START DOWN DISTRICT
Notes to the Financial Statements- continued
FOR THE YEAR ENDED 31 MARCH 2023
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
3113123
3113122
Other debtors
35,051
38,633
io.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
3113123
3113122
Other loans (see note 12)
Social security and other taxes
Accruals and deferred income
1,750
2,797
30,662
3,000
2,370
7,826
35,209
13,196
ii.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
3113123
3113122
Other loans (see note 12)
1,750
12.
LOANS
An analysis of the maturity of loans is given below..
3113123
3113122
Amounts falling due within one year on demand:
Other loans
1,750
3,000
Amounts falling between one and two years:
Other loans - 1-2 years
1,750
13.
MOVEMENT IN FUNDS
Net
movement
in funds
At
3113123
At 114n2
Unrestricted fund5
General fund
110,344
(39,266)
71,078
Restricted funds
Henjy Smith Charity
Community Foundation
6,600
21,191
(6,600)
(Is,000)
6,191
27,791
(21,600)
6,191
TOTAL FUNDS
138,135
(60,866)
77,269
15
continued...

HOME-START DOWN DISTRICT
Notes to the Financial Statements - contRnued
FOR THE YEAR ENDED 31 MARCH 2023
13.
MOVEMENT IN FUNDS - Continued
Net movement in fund5, included in the above are as follows:
Incoming
resourees
Resourees
expended
Movement
in funds
Unrestricted fund5
General fund
Garfield Weston
Home Start UK
97,594
15,000
1,000
(136,860)
(15,000)
(1,000)
(39,266)
113,594
(152,860}
(39,266)
Restrieted funds
Henry Smith Charity
Big Lottery Awards
Community Foundation
CLEAR Project
The Pathway Fund
Cash for Kids
33,350
10,000
(39,950)
(io,000}
(15,000)
(6,630)
(25,000)
(10,200)
(6,600)
(15,001))
6,630
25,000
10,200
85,180
(106,780)
(21,600)
TOTAL FUNDS
198,774
(259,640)
(60,866}
Comparatives for movement in fund5
Net
movement
in funds
At
3113122
At 114121
Unrestricted funds
General fund
120,670
(10,326)
110,344
Restricted funds
Henry Smith Charity
Community Foundation
6,600
21,191
6,600
21,191
27,791
27,791
TOTAL FUNDS
120,670
17,465
138,135
16
continued...

HOME-START DOWN DISTRICT
Notes to the Financial Statements- continued
FOR THE YEAR ENDED 31 MARCH 2023
13.
MOVEMENT IN FUNDS- continued
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
Brook Tntst
108,164
4,000
(118,490)
(4,000)
(10,326)
112,164
(122,490)
(10,326)
Restricted funds
Henry Smith Charity
Big Lottery Awards
Community Foundation
CLEAR Project
Education Authority
County Down Rural Community Network
The Pathway Fund
Screw Fix
16,500
33,148
23,999
4,984
1,200
1,181
25,000
5.000
(9,900)
(33,148)
(2,808)
(4,984)
(1,200)
(1,181)
(25,000)
(5,000)
6,600
21,191
111,012
(83,221)
27,791
TOTAL FUNDS
223,176
(205,711)
l7,465
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
in funds
At
3113123
At 114121
Unrestricted funds
General fund
120,670
(49,592)
71,078
Restricted funds
Community Foundation
6,191
6,191
TOTAL FUNDS
120,670
(43,401)
77,269
17
continued...

HOME-START DOWN DISTRICT
Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2023
13.
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are
as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted fund5
General fund
Garfield Weston
Brook Trust
Home Start UK
205,758
15,000
4,000
1,000
(255,350)
(15,000)
(4,000)
(1,000)
(49,592)
225,758
{275,350)
(49,592)
Restricted funds
Henry Smith Charity
Big Lottery Awards
Community Foundation
CLEAR Project
Education Authority
County Down Rural Community Network
The Pathway Fund
Cash for Kids
Screw Fix
49,850
43,148
23,999
11,614
1,200
1,181
50,000
10,200
5,000
(49,850)
(43,148)
(R7,808)
(11,614)
(1,200)
(1,181)
(50,000)
(10,200)
(5,000)
6,191
196,192
(190,001)
6,191
TOTAL FUNDS
421,950
(465,351)
(43,401)
14.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2023.
15.
ULTIMATE CONTROLLING PARTY
The governance of the charity is carried out collectively by the voluntary directorsltrustees and as such does not
have an ultimate controlling party.
16.
COMPANY LIMITED BY GUARANTEE
The charity is a company limited by guarantee without a Share capital. The liability of the members is limited to
an amount not exceeding £1.
18