Charity registration number NIC104982 Company registralion number N1620767 (Northem Ireland) LIFE AFTER LOSS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022 LIFE AFTER LOSS LEGALAND ADMINISTRATIVE INFORMATION Directors Ms L Balmer Ms J Coll MSA Mitchell Charity number NIC104982 Company number N1620767 Principal address 91 Stevenson Park Tultyalty Londondery BT47 3QS Registered office GMCG Chartered Accountsnts Century House 40 Crescent Business Park Lisbum Co Antrim BT28 2GN Independent examiner GMCG LISBURN Century House 40 creS￿￿t Business Park Lisbum BT28 2GN Bankers Santander Bridle Road Boolle Merseyside L30 4GB LIFE AFTER LOSS CONTENTS Page Directorfs report Independent examinerfs report Statement of financial activities Statement of financial position Notes to the financial statements 7-10 LIFE AFTER LOSS DIRECTORS. REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 The directors present their annual report and financial ststements for the year ended 31 October 2022. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and compty with the chartty's Igoveming documentl, the Companies Act 2006 and ' Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Finanoal Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)" (effective 1 January 2019}. Objectives and activities The charity's objedives are to advance the awareness and education of the UK public in the subject of Pregnancy and Infant Loss. The benefit of this purpose is that those suffering from the loss of their baby will be shown more understanding and support by others. Support and consideration from others is crucial in ensuring parents do not feel isolaled and is likely to lead to a reduction in risk of depression and olher menlal illness. This benefit is evidenced after awareness events that the charity participates in and promotes - such as UK baby loss awareness week from 9th - 15th Odober each year. Many families who we support have told us that friends and family seeing our postings on social media and attending our events along with them has helped Ihem to feel supported. The charity also aims to promote sensitivity and appropriate care towards those experiencing the loss of a baby in the UK by the medical profession by the provision of lileralure and advice. The benefit of this purpose is that medical professionals will be better prepared to deal wilh families under their care who are going through the loss of a baby. A recent study carried out in conjunction with the Universty of Ulster considered the impact of hospital care on the grief process. The care ￿ceiVed {whelher this is a postlive or negalive experience} at Ihe time of the loss is something that will stay with the famity for a long time and so a positive experience is very helpful in dealing with grief in a healthy way. The charity also provides assistance in relieving the emotional distress of those in the UK affected by the loss of a pregnancy or infanl by provision of online and in-person support andlor counselling. The benefit of this purpose is to allow families the opportunity to work through their grief in a way that will be less likely to leave them isolated and vulnerable to depression. We have been told many limes that support from others who have been through a similar experience has been a 'lifeline' and that feeling understood complelely has made the greatest difference to their emotional wellbeing. The benefit of professional counselling is that grief is less likely to lead lo depression and other emotional illness, or it can alleviate this rf it is already presenl. It gives individuals the tools to manage their emotions and thoughts. The directors have paid due regard to guidan￿ issued by the Charity Commission in deciding what activities the charity should undertake. Achievements and perfonnance The charity provides support and infomialion to those who have been through the death of a baby at any stage of pregnancy, or early in life, for any reason. Our headquarters is in Northern Ireland, and many of our events and activilies are also held in Northern Ireland. However the charity does carry out a substantial amounl of work with Warrington Hospital, and we are always lookj'ng for ways to expand our support ne￿Ork throughout the UK. The charity operales an online support forum for bereaved families within the UK and worldwide. The forum is an integral part of what we do, and is available 24 hrs a day. 7 days a week for grieving parents to read and post messages, giving and receiving support. Financial review The results are set out in detail on pages 5 to 10. The company retumed net outgoing resources for the year of £813 {2021- £3,189). At 31 October 2022, the level of unrestricted reserves held was £707 {2021- £1.520). LIFE AFTER LOSS DIRECTORS. REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 It is the policy of the charity that unreslricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expendrture. The directors consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current aclivilies while consideralion is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. The directors have assessed the major risks to which the charity is exposed. and are sat15fied that systems are in place to mitigate exposure to the major risks. The charity plans to continue to support bereaved families with the provision of memory boxes, booklets and other items, free of charge lo hospitals and olher organisations. The charity hopes to hold more memorial events and expand our nelwork of support groups by undertaking training of new volunteers. Structure. governance and management The charity is a company limited by guarantee and a registered charty for taxation purposes. The directors who served during the year and up to the date of signature of the financial statements were.. Ms L Balmer Ms J Coll Ms A Mitchell None of the directors has any beneficial interest in the company. All of the directors are members of the company and guarantee to contribute £1 in the event of a winding up. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The direclor's report was approved by the Board of Directors. Ms J Coll Director Dated.. 26 Juty 2023 LIFE AFTER LOSS INDEPENDENT EXAMINER'S REPORT TO THE DIRECTORS OF LIFE AFTER LOSS We report to the directors on our examination of the financial statements of Lrfe After Loss (the charity) for the year ended 31 October 2022. Responsibilities and basis of report As the charity trustees land also the directors of the company for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied ourselves thal the charity is not subject to audit under company law, and is eligible for independent examination. it is our responsibilty to- examine the accounts under section 65 of the Chariiies Act {Northem Ireland) 2008.. follow Ihe procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(91{bl of the Charities Act., and state whether particular rnatters have come to our attention. Basis of independent examinerfs report We have examined your chartty accounts as reqUI￿d under section 65 of the Charilies Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65191{b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presenled wrth those records. It also includes consideralion of any unusual items or disclosures in the accounts, and seeking explanab'ons trom you as charity trustees concerning any such matlers. Our role is to stale whelher any material matters have come to our atlention giving us cause to believe.. Thal accounting records were nol kept in accordance wilh section 386 of the Companies Act 2006 That the accounts do not accord with those accounting records Thal the accounls do not comply wilh 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 their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland That there is further information needed for a proper understanding of the accounts to be reached. LIFE AFTER LOSS INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE DIRECTORS OF LIFE AFTER LOSS Independent examinerfs statement We have completed our examination and have no concerns in respect of the matters {11 to (41 listed above and, in connection with following the Directions of the Charity Commission for Northem Ireland, we have found no matters that require drawing to your attention. GMCG LISBURN Century House 40 Crescent Business Park Lisburn BT28 2GN Dated.. 26 July 2023 LIFE AFTER LOSS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 OCTOBER 2022 Unrestricted Unrestricted funds funds 2022 2021 Notes Income and endowments from: Donations and legacies Other income 1,234 414 350 Tolal income 1,234 764 Ex endilure on: Charitable activities 2,047 3,953 Net expenditure for the yearl Net movement in funds 1813) (3,189) Fund balances at 1 November 2021 1,520 4,709 Fund balances at 31 October 2022 707 1,520 The statement of financial activities indudes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The stalement of financial activities also complies V￿th the requirements for an income and expenditure accounl under the Companies Act 2006. LIFE AFTER LOSS STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2022 2022 2021 Notes Current assets Cash at bank and in hand 1.607 2.660 Creditors: amounts falling due within one year (9001 (1.1401 Net current assets 707 1,520 Income funds Unrestricled funds 707 1,520 707 1,520 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 October 2022. The directors acknowledge their responsibilities for complying wilh the requiremenls of the Companies Act 2006 wilh respect lo accounting records and the preparation of finanaal statements. The members have nol required the company to obtain an audit of tls financial stalements for the year in question in accordance with section 476. These financial statements have been prepared in accordan￿ with the provisions applicable to companies subject to the small companies regime. The financial stalements were approved by the Directors on 26 Juty 2023 Ms J Coll Trustee Company registration number N1620767 LIFE AFTER LOSS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022 Accounting policies Charity infomiation Life Afler Loss is a private company limited by guarantee incorporated in Northem Ireland. The registered office and place of business is GMCG Chartered Accountants, Century House, 40 Crescent Business Park, Lisbum. Co Antrim. BT28 2GN. 1.1 Accounting convention The financial statements have been prepared in accordan￿ wtth the charity'5 [goveming documentl. the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" {'FRS 102") and the Charities SORP "Accounting and Reporting by Charities.. Slatement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 20191. The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantsge of the provisions in the SORP for chartties not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling, which is the functional cU￿encY of the charity. Monetary amounts in these financial stalements are rounded lo the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopled are sel out below. 1.2 Going Concern At the time of approving the financial statements. the directors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable fulure. Thus Ihe directors continue to adopt the going concem basis of accounting in preparing the financial statements. 1.3 Charilable funds Unrestricted funds are available for use at the discretion of the directors in furtherance of their charitable objectives. Restricted funds are subject lo specific conditions by donors as lo how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 1.4 Incoming resources Income is recognised when the charity is legalty entitled to it after any perfomiance conditions have been met, the amounts can be measured reliabty, and r( is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless perfomiance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at Ihe lime of the donation. 1.5 Resources expended Expenditure is recognised on an accruals basis as a liabiltty is incurred. Charilable expenditure comprises those costs incurred by the charity in the delivery of its aclivities and services for its beneficiaries. It includes both costs that can be allocated directty to such activities and those costs of an indirect nature to support them. Support costs are those frjnctions that assist work of the charity but do not directly undertake charitable aclivilies. Support and other costs have been allocated to charitable activities based on actual usage by that activity. LIFE AFTER LOSS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 Accounting policies (Continued) 1.6 Cash and cash equivalents Cash and cash equivalents indude cash in hand, deposits held at call wilh banks, other short-temi liquid investments with original malurilies of th￿e months or less, and bank overdrafls. Bank overdrafts are shown wiihin bO￿owingS in Current liabilities. 1.7 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Inslrumenls. and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of tts financial instruments. Financial instruments are recognised in the charity's balan￿ sheet when the charity becomes party io the contractual provisions of the instrument. Financial assets and liabilities are offset. with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an inlention to settle on a net basis or lo realise the assel and settle the liability simutlaneously. Basic financial assets Basic financial assets, which indude debtors and cash and bank balances, are initially measured at transaction price including Iransaclion costs and are subsequentty carried al amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities. induding creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing Iransaclion, where the debt instrument is measured al the presenl value of the future payments discounted at a market rate of interest. Financial liabiltties classified as payable within one year are not amortised. Debt instruments are subsequentty carried at amortised cost. using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operalions from suppliers. Amounts payable are dassified as current liabilities if payment is due within one year or less. If not. Ihey are presented as non-current liabilities. Trade credttors are recognised initially al transaction price and subsequentty measured at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. Donations and legacies Unrestricted Unrestricted funds funds 2022 2021 Donations and gifts 1,234 414 LIFE AFTER LOSS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 other income Total Unrestricted funds 2022 2021 Net gain on disposal of tangible fixed assets 350 Charitable aclivities 2022 2021 Sponsorship and advertising Support Group Expenses Rent Light and Heat Postage and Stationery Travelling Expenses Accountancy Sundry expenses Bank charges Subscriptions 500 630 1,445 62 140 87 1,153 108 673 47 373 216 350 216 2,047 3,953 2,047 3,953 Description of charitable activities To advance the awareness and education of the UK public in the subject of Pregnancy and Infant loss. Directors None of the directors (or any persons connected with them) received any remuneration or beneffts from the charity during the year. Taxation The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the exlenl Ihal these are applied to its charitable objects. LIFE AFTER LOSS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 Creditors: amounts falling due within one year 2022 2021 Accruals and deferred income 900 1,140 Related party transactions There were no disclosable related paity Iransaclions during the year (2021- none). 10-