REGISTERED COMPANY NUMBER: N1054548 (Northern Ireland)
Report of the Trustees and
Financial Statements
for the Year Ended 31 March 2024
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 DISTRICT
Contents of the Finjncial Statements
FOR THE YEAR ENDED 31 MARCH 2024
Page
Report of the Trustees
Report of the Independent Auditors
6 to 9
Statement of Financial Aclivities
io
Balance Sheet

HOME-START DOWN DISTRICT
Report of the Trustees
FOR THE YEAR ENDED 31 MARCH 2024
The trustees who are also directors of the charity for the pury)oses of the Companies Act 2006, present their report with
the f￿ancial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of
Accounting and Reporting by Charities: Statement of Recommended Practice appltcable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(effective l January 2019).
OBJECTIVES AND AcfiviTIES
Objectives and aims
We have refe￿ed to the guidance contained in the Charity Commission's generdl guidance on public benefit when
reviewing our aims and objectives and in planning our future activilies. 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 cruelty 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 bettei standards of childcare.
within the area of the Down District and its environs.
Significant aetivities
This has been another record breaking year in Home Start Down District. Over 300 families were supported by
Home-start. In 1990 the figure was 147 families supported and this gives a clear indication of the growth over thÈs
period, even despite the funding crisis and the austerity climate in which we now live.
Home-start activities fit very well with the agenda of the GovernmenL 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 otber data collected in this way have been given to the Governmenl 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 since the very r￿st Home-start opened its doors. it is clear that it is every bit as relevant
today as it was then. A detailed review of our achievements and perfomw]¢e can be found within Annual Report.
Public benefit
The trustees are confident that the charitable atms of Home-start Down District satisfy the principles of public benefit as
defined in the Charities Act. They have referred to the guidance contained in the Charity Commtssion's general guidance
on public benefit when reviewing the aims and objectives and in plamiing its future actlvities.
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 fvrther the
charitable purposes for the public benefit.
Social isolation, parental low Self-eStee￿ families coping with mental healtb probleEns 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 opportunity policy and diversity statement, which ensures that it
has a culture, which is reinforced via a robust training progran4 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
successful outcomes must be shared by all communities that use its services.
FINANCIAL REVIEW
Prineipal funding source5
The principal funding sources for the charity are currently by way of granl and contract incon]e 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-STIKRT DOWN DISTIUCT
Report of the Trustees
FOR THE YEAR ENDED 31 MARCH 2024
FINANCIAL REVIEW
Investment policy and objeetives
A clear objective is to put operating SUTpluses into reserves each year, however this has proved impossible in the past
few years for the reason expressed above. Having considered the options available, the Trnstees have decided that any
reserves should be invested in secure bank deposits. The Trustees consider the overall re￿rn on deposit accounts to be
disappointing, but are not willing to place valuable resources in rÈskier investments.
Reserves policy
The Trustees have examined the charity's requirements for reserves in light of the main risks to the organi5ation. It ha5
established a policy whereby the unrestricted funds not committed or invested in tangible f￿ed assets held by the charity
should be between 6 and 9 months of the expenditt]re.
It is hoped that budgeted expendithre will not exceed that of 20223/24. which was approximately £272,000 As at 31
March 2024 the unrestricted reserves of the Charity increased to £91,395 (2023.. £71,078). This is below the policy
target of 6-9 months.
The Management Committee has been conscious of the major reduclions in fu)ancial support from Govenvnent 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 tbat the Committee has reasonable grounds for optimism that funds will be
secured in sufficient amount to enable the work to continue next y&qr.
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 Charity provides 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 nleets the needs of families in Down District
Campaigning- To Énfiuence public policy to respond to the needs and aspirations of familles
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 Managed
Staff and volunteers -To ensure that Home-start Down District has the volunteers and staff it needs and these volunteers
and staff receive the appropriate support, supervision, feedbacK training and recognition
Governance -To ensure that the governance of Horne-start Down District by the management committee meets the
requirements of the laiv and good practice.
The charity plans continuing the activkties outlined above in the forthcomÈDg years subject to satisfactory funding
arrangements.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing documenL a deed of trusL and constitutes a limited company, limited by
guarantee, as defmed by the Companies Act 2006.

HOME-START DOWIY DISTRICT
Report of the Trustee5
FOR THE YEAR ENDED 31 MARCH 2024
The charity is controlled by its governFng documenL a deed of twst, and constitutes a limited company, limited by
guarantee, as def]ned by the Companies Act 2006. .
The organisation is a charitable company limited by guarantee. incoryjordted on 6 April 2005 and registered as a charity
on 6 April 2005. The company was established under a Memorandum of Association which established the objects and
powers of the charitable company and È5 governed under its Articles of Association. In the event of the cornpany being
wound up members are required to contribute an amount not exceeding £1.
Home-start Down District an unincorporated association transferred its charitable Purposes set out in its Constitt]tion to
Home-start Down District a company limited by guardntee registered in Northern Ireland under number N1054548 on
the 8th September 2005.
Reeruitment and appointment of new truslees
The directors of the cotnpauy are also charity Tn￿le¢S for the purposes of charity law 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 r￿st and the choice between any of equal service being made by drnwing lots.
A broad mix of business. professional and other skills are well Tepresented on the Management Conllnittee and all
Trustees are chosen on the basis of their willingness to serve. ability, governance experience and support of the ethos,
misston and philosophy of the organisation.
Organisational structure
The senior staff of the charity are..
Dorothy Mcmullan (Senior Organiser)
Imelda Hynds (Ballynahinch Organlser)
Sharon Robson (Newcastle Organiser)
Induction and training of new trustees
New Trustees are briefed on their legal obligations under charity and compaThy law, the content of the Memorandum and
Articles of Association, the committee and decision making processes. the business plan and recent fll)an¢ial
perfommnce of the charity. They meet key employees and other Tn￿tees. The Trustees and management committee are
encouraged to attend appropriate external traÈning events wbere these will facilitate the undertaking of their role.
Risk managetneDt
The tn￿teeS have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate
controls are tn 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 charlty may face;
the establishment of systems and procedures to mitigate thiise risks identifie.d in the plan. and -
the implementation of procedures designed to minirnise any potential impact on the charity should those risks
materialise.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
N1054548 (Northern Ireland)
Registered Charity number
XR87094

HOME-START DOWN DISTRICT
Report of the Trustees
FOR THE YEAR ENDED 31 MARCH 2024
Registered office
14-15 tnnovation House
Down Business Park
46 Belfast Road
Downpatrick
Co. Down
BT30 9UP
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 Charity Manager (Tesigned 181512023)
Company Secretary
Ms B Owens
Auditors
M.B.Mc Grady & Co
Chartered Accountants
Statutory Auditors
Rathmore House
52 St Patricks Avenue
Downpatrick
Co. Down
BT30 6DS
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees (who are also the directors of Home-start Down District for the PUTposes of company law) are responsible
for preparing the Report of the Trustees and the fmancial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law require5 the trustees to prepare fll]ancial 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 financial statements, the
trustees are required to
select suitable ac¢ounting policies and then apply them consistently"
observe the methods and principles in the Charity SORP.
make judgernènts and estimates that are reasonable and prudent.
prepare the financial 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 accuracy 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 assels of the charitable company and hence for
taking reasonable steps for the prevention and detection of frdud and other irregularities.
In so far as the trustees are aware:
there is no relevant audit infonnation of which the charitable companys auditors are unaware. and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit
infonnatÈon and to establish that the auditors are aware of that inforniation.

HOME-START DOWN DISTRicr
Report of the Trustees
FOR THE YEAR ENDED 31 MARCH 2024
AUDITORS
The auditors, M.B.Mc Grady & Co, will be proposed foi re-appointtnent at the forthcoming Annual General Meeting.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating
to small companies.
Approved by order of the board of t￿Stee5 on 15 November 2024 and signed on its behalf by..
Mrs F I Crory- Tn￿tee

Report of the Independent Auditors to the Members of
Home-start Down District
Opinion
We have audited the fmancial statements of Home-start Down District (the '¢haritable company,) for the year ended
31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the fman¢ial
statements, including a summary of significant accounting policies. The f￿anCIal reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
In OUT opinion the fmancial statements..
give a true and fair view of the state of the charitable compan￿$ affairs as at 31 March 2024 and of its incoming
resources and application of resources, including its income and expenditure, for the year then ended.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted OUT audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law.
Our responsibllities under those standards are further described in the Auditors. responsibilities for the audit of the
financial 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 fu￿ncial 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
evRdence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conelusions relating to going ¢oncerll
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in
the preparation of the fman¢ial statements is appropriate.
Based on the work we have perfornied. we have not identified any material uncertainties relating to events or conditions
thaL 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 fllwicial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant
sections of this report.
Other information
The trustees are responsible for the other inforn)ation. The other inforniation comprises the inforniation included Trn the
Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other inforniation and, except to the extent otherwise
explicitly stated ?n our report, we do not express any fonn of assurdnce conclusion thereon.
In connection with our audit of the financial statements. our responsibility is to read the other infonnation and. in doing
so, consider whether the other inforniation is materially inconsistent with the f￿all¢la1 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 required to deterniine whether this gives rise to a material misstatement in the
financial 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 Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the inforniation given in the Report of the Trustees for the fmancial year for which the fu￿nCIal statements are
prepared is consistent with the fmanckal statements. and
the Report of the T￿SteeS has been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of
Home-start Down District
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 audit, we have not identified material mi55tatements in the Report of the TTh￿teeS.
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 01 returns adequate for our audit have not been received from
branches not visited by u5- 01
the financial statements are not in agreetnent with the accounting records and returns. or
certain dtsclosures of trustees, remuneration specified by law are not made. or
we have not received all the inforniation 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 ￿lEY in the Statement of Trustees, Responsibilities, the trustees (who are also the directors of the
Charitable company for the Purposes of company law) are responsible for the preparation of the fmancial statements and
for betng satisfied that they give a true and fair view, and for such internal control as the trustees detemiine is necessary
to enable the preparation of fmancial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the tn￿teeS are responsible for assessing the charitable company's ability to
continue as a going Conce￿ disclosing, as applicable, matters related to going concern and using the going concern
basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operation5, or have
no realistic alternative but to do so.

Report of the Independent Auditors to the Members of
Home-start Down District
Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable &ssurance about whether the fmancial statements as a whole are free from
material Misstatement, whether due to fraud or error. and lo issue a Report of the Independent Auditors that includes our
opinion. Reasonable assurance is a hTrgh level of assurance. but is not a guaiantee 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 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 fmancial statements.
The extent to whicb our procedures are capable of detecting irregularities, including fraud is detailed below:
The extent to which the audit was considered capable of detecting itregularities including fraud.
OUT approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud
and non-compliance with laws and regulations, was as follows-
the engagement partner ensured that the engagement team collectively had the approprtate competence, capabilities and
skills to identify or Tecognise non-compliance with applicable laws and regulations.
owe identified the laws and regulations applicable to the company through discussions with directors and other
managemenL 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 financial
statements or the operalions of the company, including the Companies Act 2006, taxation legislation and data protection,
anti-bribery, employment, enviromnental and health and safety legislation.
we assessed the extent of compliance with the laws and regulations identified above through making enquiries of
management and inspecting legal correspondence. and
Èdentified 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 financial statemetLts to material misstatemenL including obtaining an
understanding of how fraud might occur, by:
making enquiries of management as to wbere they considered there was susceptibility to fraud, their knowledge of
acrnal, suspected and alleged fraud- and
considering the internal controls in place to mitigate risk5 of fraud and non-complÈance with laws and Tegulations.
To address the risk of fraud through management bias and override of controls, we:
perfornied alla1￿1CaI 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 I￿egular1tLeS and non-compliance with laws and Tegulations, we designed procedures which
included, but were not limited to..
agreeing f￿anCIal statement disclosure5 to underlying supporting documentation.
reading the minutes of meetings of those charged with governance"
enquiring of management as to actual and potential litigation and claims. and
reviewing Co￿espOndence with HMRC.
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are
from financial 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 frdud 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.uklauditorsTesponsibilities. This description fornis part of our Report of the
Independent Auditors.

Report of the Independent Auditors to th¢ Members of
Home-start Down District
Use ofour report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of
the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's
members those matters we are required to state to them in an auditors, report and for no other purpose. To the tsllest
extent permitted by law, we do not accept or assurne 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 forn]ed.
Malachy B
rady
enior S
for and on be
ofM.B.Mc
Chartered Accountants
Statutory Auditors
Rathmore House
52 St Patricks Avenue
Downpatrick
Co. Down
BT30 6DS
arn
dy
ry Auditor)
15 November 2024

HOME-START DOWN DISTRICT
Statement of Financial Activities
FOR THE YEAR ENDED 31 MARCH 2024
3113124
Total
funds
3113123
Total
funds
Unrestrieted
funds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
22 J24
22,324
14,066
Charitable activities
Downpatrick
Ballynahinch
Newcastle
92,070
52,816
39,717
59,092
144,886
39.717
66,392
140,141
19,130
22,500
7JOO
Other trading activities
Investment income
12,209
789
12,209
789
2,810
127
Total
134,692
151,625
286J17
198,774
EXPENDITURE ON
Charitable activities
Downpatrick
Ball)othinch
Newcastle
35,076
44,660
34,639
50J16
39,717
67,783
85,392
84,377
102,422
82,149
91,912
85,579
Total
114J75
157,816
272,191
259,640
NET INCOMEI(EXPENDITURE)
20J17
(6,191)
14,126
(60,866)
RECONCILIATION OF FUNDS
Total funds brought forward
71,078
6,191
77,269
138,135
TOTAL FUNDS CARRIED FORWARD
91a95
91J95
77,269
The notes forn) part of these fmancial statements
io

HOME-START DOWN DISTRICT
Balance Sheet
31 MARCH 2024
3113n4
Total
funds
3113123
Total
funds
Unrestricled
ruDds
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
323
323
435
CURRENT ASSETS
Debtors
Cash at bank
44,453
67,247
44,453
67,247
35.051
76,992
111,700
111,700
112,043
CREDITORS
Amounts falling due within one year
io
(20,628)
(20,628)
(35,209)
NET CURRENT ASSETS
91,072
91,072
76,834
TOTAL ASSETS LESS CURRENT
LIABILITIES
91J95
91 J95
77,269
NET ASSETS
91J95
91J95
77,269
FUNDS
Unrestricted tsnds
Restricted funds
12
91J95
71,078
6.191
TOTAL FUNDS
91,395
77269
These financial statements have been Prepared in accordance with the provisions applicable to charitable companies
subject to the small companies Tegin]e.
The financial statements were approved by the Board of Tn￿te¢S and authorised for issue on 15 November 2024 and
were signed on Éts behalf by..
R P Smith - Trustee
The notes fonn part of these financial statements

HOME-START DOWN DISTRICT
Notes to the Finxncial Statements
FOR THE YEAR ENDED 31 MARCH 2024
AccouiYfiNG POLICIES
BasÈs of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities". Statement
of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (efftctive 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 bave been prepared under the historical cost
conventlOD.
Critic81 aecounting judgements and key sources of estimation uncertainty
Estimates and judgment5 made in the process of preparing the fmancial statements are continually evaluated and
are based on historical experience and other factOT4 including expectations of ￿tllre events that are believed to
be reasonable under the circumstances. The Trustees do not consider that there are any critical judgments made
in applying the Charitys accountÈng policies or that there are any critical accounting estimates or assumptions
which may have a significant risk of causing a material adjustment to Carrying amounts of assets and liabilities
within the next financial year.
Income
All income 15 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 obligation 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 aggregate all wst related to the category. Wheie costs cannot be directly
attributed to particular headings they have been allocated to activities on a basis CODSiStent 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 equipment
200/0 on cost
20% 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 cbaritable objectives at the discretion of the trustees.
Restricted fimds 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 purposes.
Further explanation of the nature and purpose of each fimd is included in the notes to the fmancial statement5.
Foreign currencies
A55ets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the
balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at
the date of transaction. Exchange differences are taken into account in arriving at the operating result.
12
continued...

HOME-START DOWN DISTRICT
Notes to the Financial Statements- continued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES - continued
Pension costs and other post-retirement benefits
The charitable company operate5 a def￿ed contribution pension scheme. Contributions payable to the charitable
company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
OTHER TRADING ACTIVITIES
31nn4
3113r23
Fundraising events
12209
2,810
INVESTMENT INCOME
31n124
3113123
Deposit account interest
789
127
NET INCOMEIIEXPENDITURE)
Net income/(expenditure) is stated after chargingJ(crediting):
3113124
3113123
Auditor5, remuneration
Depreciation - owned assets
3,240
112
3,000
141
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended
31 March 2023.
Tru5tees' expenses
There were no truslees, expenses paÈd for the year ended 31 March 2024 nor ftir the year ended 31 March 2023.
STAFF COSTS
The average monthly number of employees during the year was as follows:
3113124
3113n3
Organisers
Administration
Family Group staff
li
No employees received emoluments in excess of £60,000.
13
continued...

HOME-START DOWN DISTIUCT
Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
Restricted
funds
Total
fund5
INCOME AND ENDOWMENTS FROM
Donations and legacies
14,066
14,066
Charitable activities
Downpatrick
Ballynahinch
Newcastle
96,591
43.550
19,130
22,500
140,141
19,130
22,500
Other trading activities
Investment income
2,810
127
2,810
127
Total
113,594
85,180
198,774
EXPENDITURE ON
Charitable aelivities
Downpatrick
Ballynahinch
Newcastle
31,999
72.782
48,079
50,150
19,130
37,500
82,149
91,912
85,579
Total
152,860
106,780
259,640
NET tNCoMEI{EXPEI￿ITuRE)
(39,266)
(21,600)
(60,866)
RECONCILIATION OF FUNDS
Total ￿ndS brought forward
110,344
27,791
138,135
TOTAL FUNDS CARRIED FORWARD
71,078
6,191
77,269
TANGIBLE FIXED ASSETS
Short
leasehold
Computer
equipment
Tot81s
COST
At l April 2023 and 31 March 2024
7,326
8J69
15,695
DEPRECIATION
At l April 2023
Charge for year
7J26
7,934
112
15260
112
At 3 E March 2024
7a26
8,046
15?72
NET BOOK VALUE
At 31 March 2024
323
323
At 31 March 2023
435
435
14
continued...

HOME-START DOWN DISTRICT
Notes to the Financial Statements - eontinued
FOR THE YEAR ENDED 31 MARCH 2024
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
3113124
3113123
Other debtors
44,453
35,051
io.
CREDITORS: AMOUNTS FALLING DUE ￿THIN ONE YEAR
3113r24
3113123
Other loans (see note I l)
Social security and other taxes
Accruals and defe￿ed income
1,750
2,797
30,662
2,926
17,702
20,628
35,209
ii.
LOANS
An analysis of the maturity of loans is given below:
3113n4
3113123
Amounts falltng due within one year on demand:
Other loans
1,750
12.
MOVEMENT IN FUIYDS
Net
movement
Èn fuDds
At
3113124
At 114123
Unrestricled funds
General fund
71,078
20,317
91,395
Restricted funds
Community Foundation
6,191
(6,191)
TOTAL FUNDS
77,269
14,126
91 J95
15
continued...

HOME-START DOWN DISTIUCT
Notes to the Financial Stgtements - Continued
FOR THE YEAR ENDED 31 MARCH 2024
12.
MOVEMENT IN FUNDS - continued
Net movement in funds, Included in the above are as follows:
Incoming
resources
Resources
expended
Movernent
in funds
Unrestrieted funds
General fimd
134,692
(114a75)
20,317
Restricted funds
Henry Smith Charity
Community Foundation
Newry Mourne & Down District Council
CLEAR Project
County Down Rural Community Network
The Pathway Fund
Cash for Kids
Department of Communities
Community Fund National Lottery
Clanmil
34,000
9,000
4,866
5,000
7265
25,000
11,450
8,111
44,433
2,500
(34,000)
(15,191)
{4,866)
(5,000)
(7265)
(25,000)
{11,450}
(8,111}
(44,433)
(2,500)
(6,191)
151,625
(157,816)
(6,191)
TOTAL FUNDS
286J17
(272,191)
14,126
Comparatives for movement in funds
Net
movement
in funds
At
3113123
At 114122
Unrestricted funds
General ￿lld
110,344
(39266)
71,078
Restricted funds
Henry Smith Charity
Community Foundation
6,600
21,191
(6,600)
(15,000)
6,191
27,791
(21,600)
6,191
TOTAL FUNDS
138,135
(60,866)
77,269
16
continued...

HOME-ST ART DOWN DISTRICT
Notes to the Financial Statement5 - Cofitinued
FOR THE YEAR ENDED 31 MARCH 2024
12.
MOVEMEiYf 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
Garfield Weston
Home Start UK
97,594
15,000
1,000
(136,860)
(15,000)
(1,000)
(39,266)
113,594
(152,860)
(39266)
Restricted funds
Henry Smith Charity
Big Lottery Awards
Community Foundation
CLEAR Project
The Pathway Fund
Cash for Kids
33.350
10,000
(39,950)
(10,000)
(15,000)
(6,630)
(25,000)
(10,200)
(6,600)
(15,000)
6.630
25,000
10,200
85,180
(106,780)
{21.600)
TOTAL FUNDS
198,774
(259,640)
(60,866)
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
in funds
At
3113124
At 114122
Unrestricted funds
General fund
110,344
(18,949)
91.395
Restricted funds
Henry Smith Charity
Community Foundation
6,600
21.191
(6,600)
(21,191)
27,791
(27,791)
TOTAL FUNDS
138,135
(46.740)
91,395
17
continued...

HOME-START DOWN DISTRICT
Notes to the Financial Statements- continued
FOR THE YEAR ENDED 31 MARCH 2024
12.
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 funds
General fund
Garfield Weston
Home Stsrt UK
232,286
15,000
1,000
(251,235)
(15,000)
(1,000)
( 18,949)
248,286
(267235)
(18,949)
Restrieted funds
Henry Smith Charity
Big Lottery Awards
Comrnunity Foundation
Newry Mourne & Down District Council
CLEAR Project
County Down Rural Community Network
The Pathway Fund
Cash for Kids
Departtnent of Communities
Cornmunity Fund National Lottery
Claomil
67,350
10.000
9,000
4,866
I 1,630
7,265
50,000
21,650
8,111
44,433
(73,950)
(i 0,000)
(30,191)
(4,866)
(11,630)
(7,265)
(50,000)
(21,650)
(8,111)
(44,433)
(6,600)
(21,191)
11
2,500
(2,500)
236.805
(264,596)
(27,791)
TOTAL FUNDS
485.091
(531,831)
(46,740)
13.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
14.
ULTIMATE CONTROLLING PARTY
The governance of the charity is canied out collectively by the voluntary directorsltrustees and as such does not
have an ultimate controlling party.
15.
COMPANY LIMITED BY GUARAiYfEE
The charity is a company limited by guarantee without a share capital. The liability of the members is limited to
an atnount not exceeding £ l.
18