Charlty Reglstration No. NIC104982 Company Reglstratlon No. N1620767 (Northem Ireland) LIFE AFTER LOSS ANNUAL REPORT AND UNAUDITED Fll+lANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020 LIFE AFTER LOSS LEGAL AND ADMINISTRATIVE INFORMATION Dlre¢tors Ms H Savag8 Ms G Antell Ms N Jenkin$ Charfty number NIC104982 Company numbor N1620767 Regl¥tered offKe GM¢G Charte￿dAcco￿nIa￿tS C8nlury House 40 Crescent Bus￿&$$ P8rk Lisburn Co Anlrim BT28 2GN Inthpendent •xamlMr GMCG LISBURN Century House 40 Crescenl Bu8ines8 Paik Lisbuin Co Down 8T28 2GN Banker8 Santander BrKlle Road Bootle Morseyside L304GB LIFE AFTER LOSS CONTENTS Page Directofs ieport Indepondenl examinerfs rèport Statement ol fjnanclal actwilies Statemént of financlal wsition Notes to the finand4 ststemenl8 7-10 LIFE AFTER LOSS DIRECTORS, REPORT FOR THE YEAR ENDED 31 OCTOBER 2020 Thè directors present theiT report and financial stalemenls forlhe year end8d 31 Odober 2020. The financial Statements have pr¢pared in accordance with the accounting poll¢les set out in note 1 to the financial statèmènts and comply w(th Ihe charity's tgoverning documentl, the Cornpanies A¢t 2006 and Accounting 8nd Reporting by Ghariliès.. Statement of Recommended Practice applicable lo chariliBs prgpaiing their attounts in accordancb wSlh Ihe Flnancial Reporting &anflatd 8pplieablè in the UK and Republic of Ireland {FRS 302) leflectiv8 1 January 2019}'. Objeetlves and acllvltlgB The charily's objectives are lo advancè the awareness and education ol the UK publlc in the subject of Piegnancy and Infanl Loss. The b8n8fit of this purpose is Ihal those 8ulferlng from the loss of their baby will be shown more undelslanding gnd support by olhers. Support 8nd consld@ralion from others is crucial in en$uring parenls do not feel isolalod ond is likety to lead lo a reduction in risk of depression and olher mental illness. This benefit is evidenced after awmreness even15 that the cha¥ity participates In and promotes - such as UK baby loss awareness week from 9th- 15th October each year. Many famllies who we support have lold us that friends and famlly seeing our postings on social media and attanthng our events along with them has helped them to feel supportod. Thè eharity also aims lo promote sensitlvlty and appropriate carè towards those experiencing the 1055 of 8 baby in thè UK by the medical profession by the provision of literatu￿ and advice. The benefit of this purpose is Ihal medical professionals will be bètler prepared to deal with families under their care who are going through the loss of a baby. A r8¢ènt study carried out in o)npinction wllh the University of Ulster con8¢dered Ihè Impact of hospital care on Ihg giief pro￿$$. The care [￿Ivèd {wh&ther this is a positive or negative èXP6riencel at the lime of Ihe10s5 Is something thal will stay with th& famlly for a long time and so a positivè éxpfyrien￿ is very helpful in dealing wlth grief in a heallhy way. The charity also provides as8l$lance in relieving the emolon81 distress of those in th8 LIK affeotgd by the loss of 8 pregnancy OT infant by provislon of online and in-pÈr8on support andlor couns&lling. The benefit of thls purpose is lo allow families thè opportunity to work through thelr grief in a way that will be1è$8 likèly to leave them isolaled and vulnerable to depresston. We have been lokl many limes that support from others who have been Ihmugh 8 similar experience has been a'lifeline, and Ihat feeling under81ood completely has made the greatest differenc9 lo their emolional wellbeing. Thè benefil of professional coun5elling is that grief is less likely lo lead lo depression Ènd other emotlon81 illttess. or ￿ Can alleviate Ihis if it is already present. It gives individuals the tools to manage their emotlons and thoughts. The dlrectors have paid due iegard tr) ouidance issued by the Chatity Commission in deciding what adivi11è8 the tharlty should undertake. Achl8vements and pgrforrnancg Thè Charity provides support and information lo those who havè been through the death of a baby al any stage ol p￿gnanCY, or eaily in life, for any reason. Our headquarters is in Northem Ireland, 8nd many of our ovents and activities are also h&ld in Northern Ireland. HowEver the charity does carry 8 substanli&l amount of work with Warringlon Hospital, and we afe aknays looklng lor ways lo expand our support nolwoik Ihroughout the UK. The ¢harSly operalgs an onllna support forum for bereavgd familles wilhin the UK and Worldwidè. Th8 forum is an integral part of what we do, and is availablg 24 hrs a day. 7 days a week for grtevlng parents lo read and )st messagès, glving and le￿1vIng support. LIFE AFTER LOSS DIRECTORS. REPORT FOR THE YEAR ENDED 31 OCTOBER 2020 Flnanclal revlow The rèsuhs are set out In detail on pages 5 to 10. Thg ￿MpanY relurned net outgoing r¢sources lor the year of £4,36512019- nel incoming ￿sourceS £688). At 31 October 2020, the levèl of unrestricted reserves held was £4,70912019- £9,074). Restricted fund8 are restricted for the PUr￿se sp@dr￿d by the funding bodie8. At 31 October 2020 the balance of restricted fund5 lotaled £NIL12019- £NILI. l 1$ the ptslicy of th& charity that unreslrieted lunds which have not been deslgnaled for a speryflc should be maintained at a level equivalent lo b@￿een three and Six month's expenditure. The diTeelors Considers that r85etves al Ihls level will ensure that, in the event of a significant drop in fvnding, they will bo able to conliNe the chaTIty's current activities whilg consideralion is given lo ways in which additional fund5 may be raised. This level ol rèseNes has been maintsSned throughout the yaar. The directors has a$s&8sed the major risks lo wtruch the charity is exposed. and are satlsfied that 8y8lems ar8 in place lo miligal¢ gxposure lo the major rlsks. The charity plans lo continue to support bereav8d familtes with Ihe provision of rnemory boxes. booklèt8 olh8r it6ms. free ol charge to h05Pltals and olher org8nis8tions. The charity hopes lo hold mor& memorial evonl8 and expand our neknrk of support groups by und8rtaking tr8inlng of new volunl88rs. structure, govemAncè and management The char4ty 13 a compBlly Ilmkted by guarantee and a re9lstered chatity for taxation purposes. Thè dlrectors who served durin9 the year and up lo the dale ofsigna(ur8 oflhe finand81 statements were.. M3 H Savag Ms G Antell Ms N Jenkins None of the directors has atty beneficial inlei•sl In the company. All of the dlréctors are rnember8 of the company and guarantge to contribute £1 in Ihg ovgwII of a winding up. Th&se linanci8181alements have been prepar8d in accordance with the provisions applirablè to companies subject lo the small companies regim8. The dlrectorfs reportwas approved by the Board of Directors. Ms H Savag8 DireGtor LIFE AFTER LOSS INOEPENDENT EXAMINER'S REPORT TO THE DIRECTORS OF LIFE AFTER LOSS Wè repart to the directors tsn our examlt)allon of the financial statements of Lifo After Los5 Ilhe ch8rityl for tho yèar er￿ed 31 Octobaf 2020. Responsibilitle¥ and basls of report As the charity trustee8 land a150 Ihe directors of the company for Ihe purposes of ￿MpanY lawl you are Tesponsibl6 foT Ihe PfePaTafjon ol the oecounls in accordance with the Tequiroments ol the Comp8n*s Act 2006. Having satisfied ourselves that thg charily is not subjèct to audit under company law. and is eligible lor iT￿￿pondent examination. it is our responsibility lo.. examine the 8w)unts under sectlon 65 of Ihe ChatlllÈsAct {Norlhtrrn I￿land) 200B,' follow the pio¢8dures laid down in Ihe general Dir6dions given by the Charity Commlsslon for Northern Ireland under seclron 6519}Ib} of the Charitie$ Acl,. and stale whethei partlcular matters have come to our 8ltontion. Basls of Ind¢p$ndent examin*s roport We have examlned your charity accounts as required under section 65 of the Charilre$ Act and our èxamination was ￿rrIed out in accordance w7lh the general Directions gI￿en by the Charity Commission lor Northern Ireland under seclion 65{9llbl of the Charlties Act. The examination includèd 8 review of the a¢¢ountlng records kèpt by the ch81ily and a cornpaiison of the aixounts presenled with Ihose records. It also indudes consideration of any unusual items 01 disclosures in thè accounts, and seekSng explanalion8 from you as chaiily Iruslees ¢oncArning any such matters. Our role 18 lo stalè whether any illalerial matters have come lo our attention giving us cause lo believe.. That accounting rècords were not kepl in accord8nc6 Wlth section 385 ofthe Companies Ad 2006 That the acwunts do not actx)rd with those accounting records Th8t the accounts do not comply with the accounting requirements of section 398 of the Cornp3nies Act 2006 and with the methods and pririciples of thè Charities s1glemenl of Recommended Praclico applicable lo charities prep3ring their accounts In accordance wtth Ihe Financial Reporting Slandard applicable In th8 UK and Republle of Ireland That there is further information needed lor a proper understanding of thè accounts lo bg reached. LIFE AFTER LOSS INDEPENDENT EXAMINER'S REPORT {CONTINUED) TO THE DIRECTORS OF LIFE AFTER LOSS Indepèndent examlnerf¥ stotement have completèd our examination and have no concerns in re8pécI of the maltets11110141 listed 8bove and, in connection with following thè Directions ol the Charity Commission lor Northem Ireland, we h8ve lound no malteis Ihal require drawing to your attention. GMCG LISBURN Cenlury Hous8 40 Cr&scenl Business Park Lisburn Co Down BT28 2GN Dated. .Q.i.l.Qblioi LIFE AFTER LOSS STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 OCTOBER 2020 Unrostricted Unrestrlcted funds lunds 2020 2019 Notss Don3llons and legacies Other tradin9 acllvftles Inveglments 3,428 160 12,￿0 Totsl In¢ome 3,591 73,572 Raising funds 785 Charitable adlvStl8S 7,956 12,099 Total resour¢es expondèd 7,956 12,884 Net lexpendlture}lJncvme for the yearl Net movemènt In funds 14,365) 688 Fund balances 4t 1 November 2019 9,074 8,366 Fund balancès at 31 Octob9r 2020 4,709 9,074 ThÈ statement of finandal adiviliès includes 811 gains and losses recogni6ed in th8 y8ar. All Income and ￿p•nd11ure derive from continuing activitie8. The slatsmenl ol fin8n¢l81 asiivilies also compl￿3 wfth the requirornents for an and expendiluc¥ account nder the CC￿paniaS Act 2006. LIFE AFTER LOSS STATEMENT OF FINANCIAL POSITION ASAT 31 OCTOBER 2020 2020 2019 Notss Currant asgets Cash al bAnk and in hand 5,849 10.214 Credltor$: amounts falllng due withln ong yoar (1.1401 {1.1401 Nèt current assgts 4.709 9.074 Incomg funds Unrestricted funds 4,709 9,074 4,709 9,074 The company is enlilled lo th& exemptron from the audit requirement contained in sectlon 477 of the Compani9$ Act 2006. for the year ended 31 October 2020. No tllembers have required the company lo obtain an audit of its finanrAal ¥t8lemenls for the year in quaslton in 8ccordance wilh s￿lI0n 476 of thé Companies Ad 2006. The d￿r￿lOr$ acknowledge Ihelr iosponsibllitws for en8Uring Ihal the charity keeps aocounting records which comply with section 386 of the Act and for preparing finanry81 statements whSch give 8 true and fair view of the slate of affairs of th& company as at the end of the financial year and of115 incoming resour￿5 and application of Te8ources, including its incomè and expendilure, for the ffi'nancial year in accordancfj with the requirements of sÈctlons 394 and 395 8nd which olherwlge comply with the requiremants ol the Companies Act 2006 felaling to financlal slatemants, so far as applicablè to the compJny. These financial stalem8rits have been preparod in accoidanc6 with th¢ provlsions applicoble lo companies subject tr> Ihe small conwanies regime. The financial slaloments were approved by the Directors and aulhoris8d for issue on 8ignod gn il's b8h8Jl by (Jiloblii.. and are Ms H Savage Th49t•• Company Regl$tratlon No. N1620767 LIFE AFTER LOSS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020 A¢¢ountlng polici•$ Charfty informatlon Life After Loss 15 a priv8le company limited by guafanlee incorporated In Northem Ireland. The registered officè and place of bvslness is GM¢G CharteredAccountÈnts, Century House. 40 Cres(*nt Busine88 Paik. Lisbum, Co Anlrim, BT28 2GN. 1.1 Accountlng conventlon The financial statemonl$ have been prepared in accordance wlh thè charity's Igoveming documenil, the Companies Acl 2006 and 'Accounting and Reporting by Charilies., Statement of Rècommended Practic¢ 8ppIicAble to chafities prepaTing Iheir accour)Is In 8ccordancg with the Financial Reporting Stsndard applicable in Ihe UK gnd Republic of Ireland (FRS 1021 leffedive 1 J8nLFary 20191" Tho charity is a Public Benefit Enlity as defined by FRS 102. Thè charity has taken advantage of 1he provisions in the SORP for charities applying FRS 102 Updale Bullètin 1 not to prèpare a Stal8ment of Cash Flows. The financSal statemen18 are PTepaTed in 5tèrllng, which is the functional tturr8ncy of the charity. Monetary amounts In these finand81 statements are rounded to the nearest £. The financlal sl?lemenls havg been prepared under the historical cost convent*)n. The pilnclpal attounling policles adopted a￿ set out below. 1.2 Golng con¢èm Al the time of 8pprovlng the flnancial stalements. the diredors have a TQ8sonable expectation that the chhrity has adequate resourcès to continu$ in operational gxlstence for th8 foreseeable fuluie. Thus the director8 continue to adopt tho going concern basis ol accounllng in preparSng Ihe financjal stslements. 1.3 Charltabl• funds Unrestficted lund$ are availablè for use al the dlscrelion of th8 directofs in furlherance of th&ir charitable objective8. Restricted funds aTe subject to specifie condith)ns by (lonors as to how Ihey may be usèd. The purp08e$ and usès of the restricted funds are sel out In the notes lo the financial ststemenls. 1.4 Incomlng resourceB Income is rewgnised when the charity is legally entiued lo il after any pe[lOrman￿ conditions have been mel, the amounts can be me85tsred r81iabty. and it is probablE that income will be received. Cash donations are recogni8ed on receipt. Olher donations are recognised once the charlty has been notified ot the donation, unless performance condi1￿n8 require deferral of the amount. Income lax recoveiabl¢ in relation to donalton8 receivÈd under Gift AKI or deeds of cov8nant is rerA)gnlsed at the timtr of Ihe donation. 1.5 ResouT¢es expended Expenditure 1$ rtrwgnlsed on 8n accwal8 basis 8 liabibty Is incurred. Charitable oxpendilure comprlses those (x)sts incuved by the charity kn the de14very of ts oclivlties aTh services for ils beneficiarios. It Indudes both costs Ihat Can be allocated dlredly lo yuch activities awKI ttw)se costs of an Indlrect n8tyr• lo swjport them. Support costs are Ihoaè functions that assist work of Ihe charity but do not directly und?rtake charltsble oclivilies. Support and olh¢r cos15 hav8 be@n aHocaled to chaTbt8ble aclThiities based On actual u8ag9 by that activty- LIFE AFTER LOSS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2020 Accountlng pollclg8 IContlnued} 1.6 Tanglble flxed a¥sgts Tangible fixed assets aro Initially measured al c081 anij gubsequenlly measured al cost or valuation, nel of deprèciation and any Impairment losses. Depreciation is recognised so as lo wrlle off the cost or valuation of assets less their Tesldual values ovei th￿r useful lives on the following ba¥es.' Fixtures end fiiting8 20% slralghl line Tha gaiTr OT loss arising on Ihg dlsposal of an asset 18 delermlned as thè difference beiween the sale proceeds and thè carrying value of Ihe a888t. and 1$ recognised in nel incornel{expendilurel for the year. 1.7 Cash and cash equivalents Cash and cash equivalents Include cash In h8nd. deposits held at call wllh banks, other short-term liquid investments whh original maluritles of thra8 months or loss. and bank overdrafis. B8nk overdrafts are shown wilhln borrowings in Gurrent liabllltles. 1.8 Flnanclal Instrumgnts The charity hag elected to appty the provisions of Sectlon 11 'Basi¢ Finxncial Inslrumenls. and Section 12 'other Financial Instrumènts Issues, of FRS 102 to all of ils finar￿[al instruments. Financial Instruments aro re¢ognised In Ihe charity'8 b818nce Sheet when the charity becomes party lo the conlractU81 provisions of lh& instrument. Financial Assets and li8bilitSes ale offsel. with the not amounls plésented in the financial stalemenls, when there is 818ga15y enforceable right lo set off the recognised amounts and there is an intention to 58ttle on a net basis or lo realiso the asset and s¢llle the liabiltty simultaneously. B*slc flnan¢ialassgts 8asic finand818ssets, whlch include debtors and cagh and bank balan¢es. are Initlally measured at transaction piiGe Including transaction costs and are gubsequently ¢arried al amorlisBd cost using tha effective interèst method unless the arrangement con51ilules a financing t¥ansaction, where the transaetK)n Is measured al the present value of the fLbture receipts discounted al a market ralé of interest. Financial assels dassified as receivable within one year ale not amortised. 845ic Ilnanclal IlablHtIos Basic ffinancial liabillties. including rxeditOTS and bank loan$ are initially recognised al Iranskction pri nless Ihe arrangement conslilutas a financlng Iransaction, where the debt Instiumenl is ffloaSu￿d at the presènt value of the future payments discounted at a markel rate of intsre$l. Financial liabilities classifi as payable wilhin onè year are not amortise