REPORT OF THK DIRECTORS AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR EI NDED 31 MARCH 2022
FOR
HOME-START NEWCASTLE DOWN DISTRICT

HOME-ST ART NEWCASTLE DOWN DISTRICT
CONTLI NTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Page
Company Information
Report of the Directors
Chartered Accountants, Report
Income Statement
Abridged Balance Sheet
Notes to the Finanei21 Statetllents
Detailed lllcome alld Expenditure Account

HOME-START NEWCASTLE DOWN DISTRICT
COTrLPANY INFORNtATION
FOR THE YEAR ENDED 31 MARCH 2022
DIRECTORS:
Mrs F I Crory
RPSmith
Mys M Kearney
Ms B Owens
D McGregor
M Walls
REGISTERED OFFICE:
14-15 Innovation House
Down Business Park
46 Belfast Road
Downpatrick
Co. Down
BT30 9UP
REGISTERED NUMBEI R:
N1656345 (Northern Ireland)
ACCOUNTANTS:
M.B.McGrady & Co
Chartered Account8nts
Rathmore House
52 St Patricks Avenue
Downpatt'ick
Co. Dow
BT30 6DS

HOME-START NEWCASTLE DOWN DISTRIcr
REPORT of4 THE DIRECTORS
FOR THE YEAR ENDED 31 MARCH 2022
The diTectors present their report with the fmancial statements of the company for the year ended 31 March 2022.
PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was tbat of a charity shop.
EVENTS SINCE THE END OF THE YEAR
Infonnation relating to events since the end of the year is given in the notes to the fmancial statement5.
DIRECTORS
The directors shown below have held ofFice during the whole of the period from l April 2021 to the date of this report.
Mrs F I Crory
RPSmith
Mxs M Kearney
Ms B Owens
D McGregor
Other change5 in directors holding office are as follows:
Ms J Dinnen - resigThed 30 September 2021
M Walls - appointed 3 June 2021
POLITICAL DONATIONS AND EXPENDITURE
The company did not make any political donations during tbe year. A donation of the company surplus was made to a
local charity Home-start Down District.
This report has been prep￿ed in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small
companies.
ON BEHALF OF THE BOARD:
Mrs F I Crory - Director
5 July 2022

CHARTEREI D ACCOUNTANTS, REPORT TO THEI BOARD OF DIRtI CTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
HOME-START NEWCASTLE DOWN DISTRICT
In accordance with our tern]s of engagement and in order to assist you to fulfil your duties under the Companies Act
2006, we have compiled the fmancial stateinents of the company for the year ended 31 March 2022 which comprise the
Income Statement, Abridged Balance Sbeet and the related notes from the accounting record5 and infonnation and
explanations you have given to us.
This report 15 made to the company's Board of Directors, as a body, in accordance with the tenns of our engagement.
Our work has been undertaken so that we might compile the fmancial statements that we have been engaged to compile,
report to the company's Board of Directors that we have done so, and state those matters that we have a￿eed to state to
tELem in this report and for no other purpose. To the tsllest extent peiinitted by law, we do not accept or assume
responsibility to anyone other th&n the company and the company's Board of DirectOTS, as a body, for our work or for
this report.
We have carried out thi5 engagement in accordance with guidance issued by the Institute of Chartered Accountants in
Ireland and have complied with the ethical guidance laid down by the Institute relating to me]nbers undertaking the
compilation of fwancial statements.
You have acknowledged on the Balance Sheet as at 31 March 2022 your duty to ensure that the company has kept
proper accounting records and to prepare fllLancial statements that give a tLue and fair view under tbe Companies Act
2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the fmancial statements. For this reason, we have not verified the
accuracy or completeness of the accounting records or information and explanations you have given to us and we do
not, therefore, express any opinion on the fmancial statements.
.McGr
dy&Co
Chartered Account
Rathmoi'e House
52 St Patricks Avenue
Downpatrick
Co. Down
Bf30 6DS
5 July 2022
This page does not form part of the staiutory f]naDcial Statements

HOIIIE-START NEWCASTLE DOWN DISTRICT
INCOME STATEMCI NT
FOR THE YEAR ENDED 31 MARCH 2022
3113122
3113121
16,789
TURNOVER
40,733
Administrative expenses
32,312)
(6,689)
(15,523)
Other operating income
6,689
OPERATING SURPLUS and
SURPLUS BEFOREI TAXATION
Tax on surplus
SURPLUS FOR THE FINANCIAL YEAR
The notes form part of these fjnancial statements

HOME-START NEWCASTLE DOWN DISTRICT (REI GISTLRED NUMBER: N1656345)
ABRIDGED BALANCE SHEET
31 MARCH 2022
3113122
3113121
CURRENT ASSETS
Cash at bank
24,907
18,218
CREDITORS
Amounts falling due within one yeaT
18,218
TOTAL ASSETS LESS CURRENT
LIABILITIES
RESERVES
The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended
3 1 March 2022.
The membeiE have not i'equired the company to obtain an audit of its fmancial statements for the year ended
31 March 2022 in accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for..
(a) ensuTillg that the company keeps accounting records which comply with Sectiolls 386 aud 387 of tbe Companies
Act 2006 and
(b) preparing financial statements which give a true and fair view of tILe state of affairs of the company as at the end
of each f]nallcial year and of its surplus or deficit for each fmancial year in accoi'dance with the require￿entS of
Sections 394 and 395 and which othenvise ¢o]nply with the requirements of the Companies Act 2006 relating to
fmancial statements, so far as applicable to the company.
The fmancial statements have been prepared in accordance with the PTovisions applicable to companies subject to the
small cotllpRnie5 regijne.
All the rllembers have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2022 in
accordance with Section 444{2A) of the Companies Act 2006.
The f￿all¢jaI statements were approved by the Board of Directors and authorised for issue on 5 July 2022 and were"
signed on its behalf by..
R P Smith - Director
The notes form part of these fmancial statements

HOIVIE-START NEWCASTLE DOWN DISTRICT
NOTES TO THE FINANCIAL sTATE1￿￿ENTs
FOR THE YEAR ENDII D 31 MARCH 2022
STATUTORY INFORMATION
Home-slart Newcastle Down District is a private company, li]nited by gu￿.alltee, registered in Northern Ireland.
The company's registered number and re8lStered office address can be found on the Compally Inforn]ation page.
The presentation currency of the f￿anCIal statelllents is the Pound Sterling (£).
ACCOUNTING POLICIES
Basis of preparing the financial statements
These fmancial statements have been prepared in accordance witb Financial Reporting Standard 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland including the provisions of Section
IA Small Entities" and the Companies Act 2006. The fmancial staten]ents have been prepared under the
historical cost convention.
Critical accounting judgements and Icey sources of estimation uncertainty
Estimates and judgments made in tbe process of preparing the fmancial statements are continually evaluated and
are based on histol'ical experience and other factors, including expectations of fvture events that are believed to
be reasonable under the circumstances. The directors do not consider that there are any critical judwents made
in applying the Company's accounting policies or that there u'e any critical accounting estimates or assu]nptions
which may have a significant risk of causing a material adjustrnent to carrying amounts of assets and liabilities
within the next fmancial year.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,
vaLue added tax and other sales taxes.
Taxatio
Taxation foi. the year comprises cu￿ent and defen'ed tax. Tax 15 recognised in the Income Statement, except to
the extent that it relates to items recognised in other compi'ehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by tbe balance sheet date.
Deferred tax
Defen'ed tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Tirning differences arise frorn the inclusion of income and expenses in tax assessments in periods different from
those in which they ai'e reCO￿lSed in fmancial statements. Deferred tax is measured using tax rates and laws
that have been enacted or substantively enacted by tbe year end and that are expected to apply to the reversal of
the timing difference.
Unrelieved tax losse5 and other deferred tax assets are recognised only to the extent that it Is probable that they
will be recovered against the reversal of deferred tax liabilities or other ￿tllre taxable profits.
Hire pureliase and leasing commitments
Rentals paid under operatillg leases are charged to surplus or deficit on a straight-line basis over the period of
the lease.
Pension costs and other post-retirement benefits
The coinpany operates a defmed contribution pension scheme. Contributions payable to the company's pension
scheme are chai'ged to profit or loss in the period to which they relate.
continued...

HOML-START NEWCASTLE DOWN DISTRICT
NOTES TO THE FINANCIAL STATEIIICI NTS - continued
FOR THE YEAR ENDED 31 MARCH 2022
EMPLOYEES AND DIRECTORS
The average number of employees during the year was 3 {2021- 1).
POST BALANCE SHEET EVENTS
The ellLeigence and spread of the coronavirus in early 2020 have affected business and economic activity
throughout the UK and Ireland. Mallagement is Closely monitoring the constantly evolving situation but do not
believe it will have any material impact on the company activity.

HOIKE-START NEI WCASTLE DOWN DISTRICT
DETAILED INCOIIqE AND E< XPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2022
3113122
3113121
Sales
40,733
16,789
Other income
Sundry receipts
Government grants
6,190
499
47,422
32,312
Expenditure
Rent
Rates and water
Light and heat
Wage5
Social security
Pensions
Hire of plant aud machineiy
Telephone
Post and statiollery
Repairs and i'enewals
Sundry expenses
Legal and professional fees
Donatioiis
9,000
314
1,119
16,429
189
816
432
641
934
2,658
1,054
1,656
11,998
9,040
301
809
9,919
232
268
322
701
810
1,374
224
1,584
182
284
Finance cost5
Bank charges
182
284
NET SURPLUS
This page does not form part of the statutory fmancial statements