li
Tiny Life
(A company limited by guaranlee)
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF TINY LIFE (a compan), limited
by guarantee)
YEAR ENDED 31 MARCH 2023
Opinion
We l)ave audited the financial slalen)ents of finy Life (the "chariiable company,) for the year ended 31°
Marcli 20?-
) whicl) coinprise ihe Siatemeni of Fii)aneial Adivilie5 (including income and expenditure
accoiint). Ihe BalarKe S￿et. the Siaiemenl of Cash Flows and noies io Ihe financial statements. including a
sunimary of sigiiificani 3ccounling kX)licie5. The financial reporting framework I1￿1 I￿S been applied in
Ilieir preparaiion is applicable law and Uniled Kiiigdom Accolinling Standard& inclLiding financial
Reporting Staiidard 102 Tlze Fil￿17¢1111 Reporliiig SiaiRlard applicable iii 117e UK UIKI Repiiblic of li'elaiid
(Uiiiied Kingdoni Generally Accepted Accounting Praciice).
lii our opinion the financial slatenients-
give a true and fair view of (he stale ofthe chai'iiable coinpaiiy's affairs as al 31 March ?02J, aiid of its
incoming resoLiires and applicalion of resource& including its i]Koine and eX[￿nditure, foi. thc year
ilicii endcd;
have been pro￿rIY preFored in accordance with United Kingdom Generally Accepted Accoiintiiig
Practice" and
have beeli prepared in accordance wilh the ￿qli)rementS of the Clmnpanies Act 2￿.
Basis (or opinion
We conducted our audit in accordance with Internalional Standards on Audiliiig (UKXISA4UK)) and
applicable law. Our re5w)nsibiliiies under those St￿]dardS are further described in the ALKlitor's
responsibililies for Ihe audit of the financial sialenienls section of our report. We are independei)t of tlie
cliarilablc company iii accordance with the ethical requiremenis that are relevant io our audit of ilie
financial stalemenls in the UK, incI￿lIng Ihe FRC s Eihical Standard. and the provisions available for
small entities. in the ¢ircuJnstances sel oiil in note 31 io the fil￿n¢la] staleniei]Is. and we liave fulfilled our
oiher eiliical respoitsibililies in accordance wilh Ihesc reqiiirements. We believe thal the audil evidence we
have obiained is SLifficient and appropriate to provide a basis for our opiiiion.
Conclusions relating to going concern
In audiling the financial statenient& we have concluded that the Iruslees use of tlie 80ing coiicerii Imsis of
accouiiting in ihe preparalion of the financial ￿ateme1715 is appropriate.
Based oli the work we have perfornied. we have nol idenlified any nialerial uncertaTnlies relating lo events
or conditions thal individually (* collectively. may cast signTficaiK doubt on ihe chariiable ¢oi)Ipaiiy's
ability to continue as a going concern for a ￿rIOd of ai least Iwelve monihs froni when the financial
staiements are auihorised for issue.
Oiir IEsponsibililies aiid the respoiisibilities of the trustees WTth respeci lo going concern are d￿crIl￿d in
tlie relevant seciions of this report.

16
Tiny Life
(A Compan￿ limited by guar8ntee)
INDEPENDENT AUDITORS, REPORTTO THE MEMBERS OF TINY LIFE (a company limited
by guarantee) (coiiliniied)
YEAR ENDED 31 MARCH 2023
Other information
Thc trustccs are responsiblc for ihc oiher inforinaiioii. Tlie other infomaiion comprises any infonnation
other ihan the finarKial slalcmenis and our aLiditor s report ihereon. OLir opinion on the financial st2temeii15
does noi covei. tlie otlier iiifoi-lmaiion and: except io tlie exlent otherwise explicitly siaied in our report. we
do nol express aiiy form of assurance CO￿lUsion ihereon.
In conneclion wilh our audil of Ihe fironcial slatements. ￿1r responsibilTly is to rvdd the oihcr int-omialion
and: in doing so. consider whetI￿r ihe oiher infornialion is Inaicrially inconsistent witli tIK finaiicial
staleineiits or our kiiowledge obiaiird in the aiidii or otherwise appeal's lo be materially Inisslated. If we
Identify siicli Inaterial inconsistencies or appl¢ rent malerial missiaiemenis. we a￿ required lo deten))i
wlieilier tliei-e is niaterial niisslaiemeiil in Ihe finaiicial slaiejnents or a material iiiissiaieineiii of Il)e oiher
infonnation. I r. based 011 the work we have perfornied. we concludc ihai therc is a niaterial misslalenieiii of
this oilier infonnaiion" we are required io rew)rt ihat fath.
We liave noiliing to retx)rt in this regard.
Opinions on other rnatters prcscribed by the Companies Act 2(
Iii oiir opiiiion. based on the work uiidertaken in the course ofthe audit:
the inforniaiion given ii) il)e tr￿ste¢S. report (incorTx>raiing the directo￿. report) for Ihe fii)aiicial year
for which the fiiuncial staiemeiits are preparoj is corsistent willi Ilie finajicial staleinenis. and
Ihe direcioTS' reTX)rt has been preTMred in accordance with applicable legal requiremeiils.
Matters on wliich we are required to report by exception
In the light of oiir knowledge and uiideTs1a￿11llg of Ilie cliaritable coinpany and its enviroiimeiit obiained in
Ilie coiiise of ilie audit: we have nol identified malerial iiiisstsiements in ihe direciors reix)rt.
We l]ave nothing to report in respect ofthe following matters in relalioii 10 wliich ilie Coiiipaiiics Act ?006
requires lis io report lo you if. iii our opinion=
adeqliaie accouiiiii)g records liave iioi been kekx, or returns adequaie for our a￿lIt have not been
received from brai)¢1￿$ noi visited by us. or
the fiiiancial ststemenls are iiot ii) agreemeiii wilh ihe accounling records and ￿turns. or
certain disclosures ofdireclors remunerdtioii specified by law are not made. or
we have not received all Ihe infomiatTon and eNplaiiaiions we rcquire for our audit= or
ille Irlislees were iioi eiiiiiled io prerAre Ihc fi1￿1)¢1al slaienieiils in accordaiice with Ilie simall
COIiiP(iiiies reoime aiid lake advaiilage of t1￿ sinall complLiiies exeniplions in pretmi'ing tl)e
direc10￿ report and froin Ihe requireineiil lo prepare a sirniegic report.
Responsibilities of triiste(s
A5 eKplaiiied ni0￿ fully iii ihe statemeni ofdirectors. responsTbTlil7es sel out on Tmoe 13. Ihe irLLsiees (M,Iio
are also ihe direciors of Ilie Cl￿n￿ble conipany for ihe purwse of conipaiiy law) are re5poiisible foi- Il
preparniion of ihe fin￿]cial siatemeiits and for being saiisfied t1￿1 ihey give aiid true and fair view. a]id for
such inieiiial conirol a5 the trU￿ee$ deierni1l￿ is iiecessan, to enable ilie preFdralioii of fiiiaiicial s1atein￿1ts
tlial aiE free froni Inalerial n)isstaleineiit. wlietller due to fraud or error.

Tiny Life
(A cornpanv limited by guarantee)
INDF.PF.NDENT AUDITORS, REPORT TO THE MEMBERS OF TINY LIFE (a Company limited
by guarantee) (cunliniie41)
YEAR ENDED 31 MARCH 2023
Responsibilities of truslees (coiiiliiiied)
In preparing the financial staiemenls. die triistees are reswnsible for assessing ihe cliai'ilable c￿17panY'S
ability to coniinue as a going concern, disclosing. as applicable. Matte￿ relaled to going concern aiid using
the goiiig coiicerii basis of accouiitiiig unless ilie trusiees wit￿r iniend 10 liqiiidaie the charitsble conipany
or to cease operations, or have no real islic aliemalive bul lo do so.
Auditor's responsibilities for the audit of ihe financial statements
Our objectives are 10 obtain reasorthble assiirance about whetlier the fiiiancial stat￿ne1]IS ￿ a wliole are free
from material misslatenienL wlietlKr diie lo frniid or error. aiid 10 issue ali aLidiior's repoi1 Ihai include5 our
opinion. Rvdsonable assiirance is a liigh level of assLirance. but is r￿t a guarantee thal an audil condi]cted in
accordance willi ISAS (UK) will always detecl a Inaterial Inisslalemeiil when it exists. Misslaleinents can
arise fi-oin frnlid or e￿or and are considered rnalerial If. Individi￿]IY or in tlie a&nregaie. t]￿Y could
reasonably be expected lo InflUe￿e ihe ecTh]oinic decisions of users ￿Ke￿ on the basis of ihese finai)cial
staleinents.
Irregularilie5, including frdiid. are instances of non<oinpliaiice willi laws and regulations. We desi
procediires in line wilh oiir resp)nsibilittes. outlined above, to deieci Inaterial Inissiaiemenis in respect of
TiTegiilai'iiies. iiicludiiio fraud. The specific procedures for Ihis engagement and the exlent io iyhich these
are capable of detecting irregiilarilie& iDcludin8 fraud is detailed below:
Extent to iyhich the audit was considered Capable of delecting irregularities, including fraud
We identify and assess ilK risks of maierial niissiaieineni of the financial siaienients, Ivhellier due lo fraud
or error, and IlKn design and perfonn the audit prrxedures responsive lo Iliose risks, including obiaiiiing
audit evidence that IS 5ufficieni and appropriate 10 provide a basis for our opinion.
l(lentifying and assessing potential risks related to irregularities
In ideiitifying and assessing risks of Tnaierial misstaiemenl in respeci of irregularities. including fraud and
nonoompliance with laws and Tegulations: we considered tlie followiiw:
Audit response to risks identified:
Ille natiire of Ilie iiidiisiry and sector. coi)Irol envTronment and charity's fiiiaiicial resiilts and
positioii.
CLIITent COVID-19 environinent
resulis of our enquiries of Inanagemeni aEK)ut their own ldernificaiiL￿ and assessmeni of t1￿ risks
of irregularities-
any Inatte￿ we identified haviiig obts1i￿d and reviewed the Charity's docunieiilalion of ilieir
policies and pr(Kedures relating lo".
ideiitifyi17g. evalualing and complying wilh laws aiid regulatioiis aiid wliether iliey ivere aware
of any iiislances of noii-conipliance.
detectinu and respondi118 10 ilie risks of frnud and wliethej. I1￿Y l)ave knK)wledoe of ai)y aciual.
Suspected or alleged frdud: and
Ilie iiiiernal controls establislied to n)iligate risks of fraud or ￿￿-cOmpli￿￿e with laws and
reoulaiions:
the Inalter5 dIsc￿sed among tlr audit eiigagenieni team regarding liow and where fraiid iiiiolil
occur in the financial S￿￿MentS and potei)lial ii)dicaiors of fraud.

Is
Tiny Life
(A company limited by guarnntee)
INDEPF.NDENT AUDITORS, REPORT TO THE MEMBERS OF TINY LIFE (a Company limited
by guarantee) {Lonlliiiied)
YEAR F.NDED 31 MARCH 2023
Auditor'5 responsibiliti¢s for the audit of the financial statements (coiiiliiiic*d)
A5 a resLili of these procedures. we coi)sidered thai Ilie panicular areas in Ihe fiiiaiicial siateimcnls tliat were
susceptible 10 niisstatemerjt were relaied to managemeiii bias in accouT)ling e5tirnates and judgements:
recogiiilioii: classification and coinpleieness of iiKoine. In common with all audits under ISAS (UK)..
are also required 10 perfonn specific procedures to resp)nd to the risk of managemenl override.
We also obiained an understanding of ihe legal and regiilatory frdmewoTks Ihal the Charily opeT7tes in.
fiXi￿1ng on provisions of those laws and regiilalions thai had a di￿¢1 efTeci oli the deiemiii)atioii of
material arnoiiiils and disclosures in financial slaleinents. The key laws aiid regulations we coiisidered
in this coiiiexl iiicluded Charity legislation applicable to Nortliern Irelaiid. Cliarity"s governiiig dociinienL
eillployineiii law. liealth and safely aiid t&N legislaiioii.
We also obtained an undersiaiiding of die leoal and regulatory fnmcworks Iliat ilie Charity ope17tes in.
focusing on provisions of those laws and regulations that had a direci effect on the deteniiiiialioii of
material ainounts and disclosures iii ihe finaiicial aaiemeiits. The Key laws and reoulatioiis we considered
in this contexl included Charily legislalion applicable to Northern Irclaiid, CI￿1.1ty".s goveriiiiig documenL
einploymenl law. liealth safety and legi51alioii.
In addilioii, we considered provisions of oilxr laws and regulaiioits that do noi have a direct effect on die
fiiiaiicial siaienients biit conjplia￿e with which may be fundamental lo the Charity s ability 10 operate or to
avoid a niaterial penalty.
Ckir procedures to respond lo risks identified include ihe lollowing:
identifyiiig and assessing ilie design effectiveiiess of coiitrols inanagement lias in place to
prevent and delecl frniid:
reviewing ihe finaiicial statemeiits disclosures and tesliiig to supporting dociimenlalion 10
assess conipliance wilh provisions of relevani laws and re8ulalions described ￿ having a direcl
errecl on the fiiiancial 5tatenients-
enquiring of management and eitemal le￿1 advisors concerning actual and poleiiiial liligalion
and claims.
perfonning analytifdl p￿cedlITes lo identify aiiy Unusi￿1 or uneipected relatio1￿]lipS tliat Inay
indicate risk of niaierial iiiisstaleineiils due lo fra￿￿=
readiiig minutes of nieetings of ihose Cl￿rged with governance:
obiainiiig an undersiaiiding of provisions aTKI holding discussions with Inanageinent to
understand the basis of recognition" and
in addressing the risk of fraud tliroigh managemeni override of coiitrols. iesiing the
appropriateness of journal eniries and otlier adji￿MentS iiicludiiig those iElatiiig lo Irveiiiie
recogiiilioii- assessing WI￿tIler the judgenieiits made in niaking accounting eslimales are
iiidicative of potential bias- aiid evaliiating the ratioiiale of aiiy signifitrdnt trdiisaciions ihal are
large. unusual or outside Ilr norn)al C￿1rSe ofthe charity s aciivities.
We also comniiinioted relevant identified laws and regulations and VK)ienlial fraud risks to all w)gaoement
teanis mefflbers and remaiiied alen to any indiealioiis of frniid or non4onipliaiKe H'ith laws aiid regiilic lion5
througliout ilie aiidil.

19
Tiny Life
(A company limited by guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF TINY LIFE (a company limited
by guarantee) (Loiiliiiiied)
YEAR ENDED 31 MARCH 2023
Auditor's responsibilitics for the audit of the finaneial statements fcoiiiliiiierf)
Because of thc li11￿rent ljniilali01￿ of an audil. IIKre is a risk Ihai we will iiot detect all ii-regiilaritie&
iiicliidiiig those leading lo a niaterial misstatemeiit iii the financial Siateinents or non-coiiipliaiice with
regulation. Tliis risk increases ihe more tliat coinpliance with a law or rc8ulaiion is ren)ovcd from Ille
events and transactions reflected in the financial Slatements, as we will be less likely lo ￿Ome aiyare of
iiislaiices of non-conipliance. Tlie risk is also greaier regardino irregularities [￿CUrrI1]g due io frdud raiher
tluii error. as fraud involves tnlenlional coiicealmeni. foroery. collusion. oinission or niisrepresentatioi). We
are not responsible for preventing non-compliance and cannot be eNpecied to deieci iioii-coillpliaiice with
all laws and JEgulatTons.
As part of an aLKlil in accordance with ISAS (UK). we exercise professional judgetnent and maintain
professional 5cepticism Iliroughoiit the audit. We also:
identify aTrJ ￿se$S the risk's of rnaterial misstaterncnt of the financial statemeiit5. wliethcr due lo
fraud or error, design and perfortn audi( procedlires responsive lo tliose risks, aiid obiain aLidit
evidence that IS Slifficieiil and appropriate io provide a basis for our opinioii. The risk of not
deiectiiig a Inalerial Inisslateinenl resuliing from fraud is hi¥her Ilian for oiie ￿sU[tillg from error. as
fraud may involve collusioii. forgery. inienlional oinission& niisrepresentation& or tlie ove￿Ide of
iiiteri)al conlrol.
Obtain an understanding of internal conlrol relevant to the audil in order to design audil procLxlures
tlial are appropriaie tn Ilie circutnstances, but for Ihe wrpose of eXpre￿ing an opinion Ihe
effeciiveness of the Charirable company s iniernal control.
Evaluate ihe appropriaieness of accouniing policies iised aiid Ihe reasonablejiess of accountiiig
estimates and related disclosures inade by t1￿ Irustees.
Coi)clude on the appropriateiiess of the Inislees. use of ihe goiiig concern basis of aCc￿ntIng and.
based on the audit evidence obtained. wlieiher a inaterial uiicertainty ext5ts relaled lo events or
coiidilioits thai Inay cast sioiiificaiit doubi on ille charilable company's ability lo continue as a going
concem. If we conclude that Inaterial unceff ainty exists: we are reqUI￿d to draw attenlioi) in our
audilor s report io Ihe relaied disclosures in il]e financial staieineiits or: if sucli disclosures ait
inadequate. lo niodify our opiiiion. Our concliisions are based on Ilie audil evideiice obiained up to
the date of our auditor s report. However. fiilure eveiits oi. conditio1￿ inay cause I]￿ cliar1￿ble
company 10 ￿ase to COl)linLTe a5 a going coiicein.
Evaliiale tlie overall preseiitalion. struclure ￿yj conreni of the financial statements. including the
discloslires, and wheiher the financial staleinenls represenl the underlyino transactions and events tn
a tnanner ihat achieves fair preseniaii(A].
We comniunicate with those charged with oovernance reoarding. among otlier matte￿. tlie planiied sco
and liming of the audil and significant audit fiiidings. inclliding sigiiificaiil deficiencies iii iliiLmal conlrol
that we ideiilify duriiig our audit.

Tiny Life
(A compan), limited by guarnntee)
INDFPENDENT AUDITORS, REPORT TO THE MEMBERS OF TINY LIFE (a company limited
by guarantee) (coii¢iniiedJ
YEAR ENDED 31 MARCH 2023
Use of our report
This rep)rt is made solcly to the charitable compai)y s meinlxrs. as a body. in accordance willi Cl￿pIer 3
of Part 16 of Companies Act 2006. Our audil work lias been iindertaken so that we mi8hr state to the
charitable compaiiy's mcmbers Ihosc matters we are required io slale 10 ihern in an audiior s re￿n and for
no other purpose. To fullesi eNteni ￿M]Itted by la￿,. ￿:e do nol accept or assunie resp)nsibility to
anyone other ihan the charilable compan} and Ilie chariiable company s members a5 a b(NJy. f(f our audit
'ork. for iliis repoFL or for the opinions w'e Iiave fom]ed.
BRYAN J FRIAR FC
(Senior Stalulory Audiior)
lTror and on behalf of
JACKSON ANDREWS
Cliartered Accounlanls
& Siatutory Auditor
Andras House
60 Greal Victoria Streel
Belfasi
BT2 7F.T
Dale: