Report of the Directors and
Unaudited FinanclAI StAtements
for the Year Ended 31 March 2025
for
Home-start Neivcastle Doivn District

Home-start Newcastle Down Distriet
Contents of the Financial Statements
for the Year Ended 31 March 2025
Page
Company Information
Report of the Directors
Chartered Aceountantg, Report
Income Statement
Balance Sheet
Notes to the Finanelal Statements

Home￿tart Newcastle Down District
Company lllformation
for the Year Ended 31 March 2025
DIRECTORS:
Mrs F I Crory
R P Smith
Mrs M Kearney
Ms B Owens
D Mcgregor
REGISTERED OFFICE:
14-15 Innovation House
Down Business Park
46 Belfast Road
Downpatrick
Co. Down
BT30 9UP
REGISTERED NUMBER:
N1656345 (Northern Ireland)
ACCOUNTANTS:
M.B.McGrady & Co
Chartered Accountants
Rathmore House
52 Sl Patricks Avenue
Downpatrick
Co. Down
BT30 6DS

Home-StArt NewcRstle Down District
Report of the Directors
fDr the Year Ended 31 March 2025
The directors present their report with the financial statenients of the coinpany for the year ended 31 March 2025.
PRINCIPAL ACTIVITY
The principal activity of die company in the year under review was that of a charity shop.
DIKECTORS
The directors shown below have Iield office during tlie wliole of tlie period from l April 2024 to tlie date of this report.
Mrs F I Crory
R P Smith
Mrs M Kearney
Ms B Owens
D Mcgregor
POLITICAL DONATIONS AND EXPENDITURE
Th¢ ¢on]pany did not make any political donations duri5)g the year. A donation of the company surplus was nTrde to a
local charity HDme-Starl District.
Tl)is report ha8 been prepared in accordance with the provisions of Part 15 of Ilie Cornpanies Act 2006 relating to sinall
companie8.
ON BEHALF OF THE BOARJ):
JTfy
Mrs F I Crory - Director
5 Deceniber 2025

Independent Examiner'5 Report to the Trustees of
Home-start Newcastle Down District
report on the accounts of the company for the year ended 31 March 2025, which are set out on pages four to six.
Respective responsibilities of Charity trustees and examiner
As the charity's trustees (and also the directors for ihe purposes of company law) you are responsible for the preparation
of the accounts in accordance with the requiremenls of the Companies Act 2006.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent
examination, it is my responsibility to..
eX￿nIne the accounts under Section 65 of the Charities Act
follow the procedures laid down in the general Directions given by the Charity Commission for Northern
Ireland under Section 65(9)(b) of the Charities Act
state whether particular matters have come to my attention.
Basis of the Independent examiner's report
I have exarnined your charity accounts as required under Section 65 of the Charities Act and my examination was
Ca￿led out in accordance with the general Directions given by the Charity Commission for Northern Ireland under
Section 65(9)(b) of the Charities Acl. The examination included a review of the accounting records kept by the charity
and a comparison of the accounts presented with those records. It also included consideration of any unusual items or
disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
That accounting records were not kept in accordance with Section 386 of the Companies Act 2006
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006
and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities
preparing th¢ir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland
That there is furtheT infonnation needed for a proper understanding of the account5 to be reached.
Independent examlner's stAtement
I have completed rny examination and have no concerns in respect of the matters (l) to (4) listed above and, in
connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that
require drawing to your attention.
Mr Malachy
ady FC
M.B.McGrady & Co
Chartered Accountants
RathmoTe House
52 St Patricks Avenue
Downpatrick
Co. Down
BT30 6DS
5 December 2025
This page does not fomi part of the stathtory fmancial statements

Home-start New¢Astle Down District
Income Statement
for the Year Ended 31 March 2025
3113125
3113124
Notes
TURNOVER
69,059
76,307
Admintstrative expen8e8
(74,437)
(84,418)
(5,378)
(8,111)
Other operating income
5,378
8,111
OPERATING SUIiPLUS and
SURPLUS BEFORE TAXATION
Tax on sU￿lUS
SUR￿LUs FOR THE FINANCLbL YEAR
The notes forni part of these financial slateinents

Home-start NewcAstle Down District (Registered number: N1656345)
BAlance Sheet
31 March 2025
3113125
3113124
NDtes
FIXED ASSETS
Tangible assets
600
CURRENT ASSETS
Debtors
Cash at bank
156
8,497
10,006
8,653
10,006
CREDITORS
nDunls falling due within one year
9,253
10,006
ET CURRENT LIABILITIES
(600)
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
31 March 2025.
The members have not required the company to obtain an audit of its financial st&tements for the yehr ended
31 March 2025 in a¢¢ordan¢e with Section 476 of the Coinpanies Act 2006.
The directors acknowledge their r¢spon%ibililies for..
(a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies
Act 2006 and
(b) preparing financial 8tatements which give a true and fair view of the st&te of affairs of the company as &t the end of
each financial year and of its surplus or deficit for each fmancial year in aCCDrdance with the requirements of
Sections 394 and 395 and which otherwise comply wiiFL the Tequirements of the CompAnies Act 2006 relating to
financial slalements, 80 far as applic&ble to the company.
Tbe fin8nciAI statements have been prepared in accordance with the provisions applicable to ¢otnpanies subject to the
small companies regime.
The financial statements were approved by the Board of Directors and authorised for issue on 5 December 2025 and
were signed on its bchalf by,.
R P Smith- Director
The notes fonn part of these financial ststements

Home-start Newcastle Down Dfistrict
Notes to the Financial Statements
for the Ye#r Ended 31 March 2025
STATUTORY INFORMATION
Home-start Newcastle Down District is a private company, limited by guarantee, registered in Northern Ireland.
The company's registered number and registered offsce address can be found oli the Company InfoTmation page.
Tlie presentation cu￿encY of the financial statements is the Pound Sterling (£).
ACCOUNTING POLICIES
Basis of preparing the financial statement$
These financial staternents bave been prep￿ed in accordan¢e with Financial RcpDrting Standard 102 "The
FinaDcial Reportiug Standard applicable in the UK and Republic of ITe18nd" including the provision8 of Section
IA "Small Entities and the Companies Act 2006. The financial statements have been prepared undffl. the
histori¢al ¢ost ¢onvention.
Critlcal accountlng Judgements alld key sources of estlmatlon uncertAinty
Estiniates and Jud￿￿entS niade in the process of preparing the financial statements are continually evaluated and
are based on h?stori¢al experien¢e and other factors, including expectations of events that al'e believed to
be reasonable under the circuinstances. Tlie directors do not consider tliat tliere are any critical judgments niade
in applying tl)e Company's accounting policies or that there are any critical P4ccounting estiinates or assuinptions
which may have a significant risk of causing a material adjustinent lo ¢arTying amounts of assets and liabilities
witliin the next financial year.
Turnover
Turnover is measured at the fair value of tlie consideration received or receivable, ex¢ludiDg discounts, rebales,
value added tax and ollier s&le8 taxes.
TAnglble flxed assets
Depreci&tiDn is provided at the following annual rates in ol'der to write off each asset Dver its e81imated useful
life.
TaxAtlon
Taxation for the year compi'ises current and deferred tax. Tax is recognised in the liicome Stateinent, except to
the extent th&t it relates lo items recognised in other comprehensive incoine or directly in equity.
Current or deferred taxation assets and li&bilities are not discounted,
Current tax is recognised at the amount of lax payable using tlie tax rates and laws that have been ¢na¢t¢d or
substalltively enacted by the balance sheet date.
Deferred tax
Deferred lax is recognised in respect of all timing differen¢es that have originated but nDt reversed at tlie balance
sheet date.
Timing differences arise from the inclusion of incoine and expenses in tax assessments in periods different froi
thos¢ in which they are recognised in financi81 statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
tiiniJg difference.
Unrelieved tax losses and other deferred tax assets a￿ recognised oiily to the extent th&t it is probable that they
will be recDvered against the reversal of deferred lax liabilities or othei. future taxable profits.
Hire purehase and leasing commitments
Rentsls p&id under operating leases are ch3rged to surplus or deficit on a slraight line basis over the period of the
lease.
aontillued...

Home-start Newcastle Down District
Notes to the FiDanefiAI Statements - continued
fDr the Year Ended 31 MAreh 2025
ACcOuNT￿G POLJCIES - continued
Penslon costs and other post-retirement benefits
The company oper&teg a defined contn'bution pension scheme. Contributions payable to the cornpanJPB pension
scheme are chaTged to profit or108s in Ihe period lo which they relate.
EMPLOYEES AND DIRECTORS
The average number of employees during the year was NIL (2024 - 4).
OPERATING SURPLUS
The OP¢TatllJg surplus is stated aftcT ch8rging'.
3113125
3113124
Depre¢iation- owned assets
106
TANGIBLE FIXED ASSETS
Plant and
machinery
etc
COST
Additions
706
At 31 M&rch 2025
706
DEPRECIATION
Charge for yemr
106
At 31 March 2025
J06
NET BOOK VALUE
At 31 March 2025
600
DEB TORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
3113125
3113124
Other debtors
156
CREDITORS: AMOUNTS FALL￿G DUE WITHIN ONE YEAR
3113125
3113124
Taxation and social security
Other creditors
119
9,134
137
9,869
9,253
10.006