COMPANY REGISTRATION NUMBER: N1634486 CHARITY REGISTRATION NUMBER: 106299 Life Change Changes Lives Company Limited by Guarantee Unaudited Financial Statements 31 October 2022 NIALL FARRELL FCA Chartered accountanls Farrell Accountants Limited 16 Upper Square Castlewellan Co Down BT31 9DD
Life Change Changes Lives Company Limiled by Guarantee Financial Statements Year ended 31 October 2022 Page Trustees, annual report (incorporating the directorfs report) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position 10 Notes to the financial statements 11
Life Change Changes Lives Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) Year ended 31 October 2022 The trustees, who are also the directors lor the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 October 2022. Reference and adminlstratlve details Registergd charlty name Life Change Changes Lives Charity regi8tralion number 106299 Company reglstrallon number N163448S Prlnclpal office and registered 41 Mark8t Street ffl¢e Downpatrick Co Down BT30 6LP The truslees Mrs Beck Mrs Looby Mr Casement Mr Devon Mrs McGivern Mrs Leach Mr Beckett Ms Hood Mr McGrath Ms Trimble Mr Martin (Appointed 6 August 20221 Independent examiner Niall Farrell FCA Farrell Aecountanis Limited 1 S Upper Square Castlewellan Co Down BT31 9DD
Life Change Changes Lives Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (eonlinued) Year ended 31 October 2022 structurei governanc8 and management Thé organisation is a Company Limilod by Guarantee, not having a share capital and salislies the crileria set out in Section 60 of the Companiès Act 2006 whereby ft is exempt from the use ol the word "Limited" as part of the company name. The Gompany is governed by a Memorandum and Articles of Association. The liability of each membar of the company is limited to a contribution, in the event of winding up the organisalion, of an amount nol exceeding £1. The Directors have ultimate legal and flnancial responsibility lor the affairs ol LCCL, although the management of the organisation is delegated lo the staff and volunteers, through the Chairperson and other Board Members. Stalflvolunteer meetings are held on an ongoing basis usually twice rnonthly. The Directors of the company al 31 October 2022, all ol whom have been in office for Ihe whole of the Period ended on that date, unless otherwise stated, are listed below. LCCL has an induction program for new directors in which diredors are advised of their legal responsibility and requiremenis.
Life Change Changes Lives Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (¢onrfnued) Year ended 31 October 2022 Objectives and activities In setting our objectives and planning our activities for the year the trustees gave careful considerallon to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities have helped lo achieve the charity's purposes and provide a benefit lo the benelieiaries. LCCL was registered with the Charity Commission Nl on 231512017 and operates ils project Pop up Art as a social enterprise. The core activity of LCCL is providing aftercare non-residential services to support those allecled by menlal ill health, addiclion, social isolation andlor suicidal ideations through Ihe provision of counselling, art as therapy, social isolation and activity designed lo increase the sense ol wellbeing and increas8d capacity lo make healthier lifestyle choices. LCCL is dedicated to the; The advancement of health or the saving of lives The advancement of cilizenship or Community development - The advancement of environmental proloclion or improvement- The relief ol those in need by reason ol youth, age, ill-health, disability, financial hardship or another disadvantage The charity manages the Proj@ct premises where Creative Therapy and Professional Counselling are provided lor members ol the community with mental health difficulties, addictions and those who suffer from social isolation. The service is provided within a sale and confidential Iherapeulic framework dellvered by professiondly qualified counsellors to all individuals without distinction of age, sex. sexual orientation. gender, race, religion and political or other opinion. Mental Heallh-r8lal8d education courses are organised, particularly relating lo Cognitive Behavioural Therapy ICBTI and Suicide Intervention,. Iraining and personal development and peer mentoring is provided by partner agencies in various venues. People from an offending background are encouraged in meeling their bail conditions, court attendances and liaison with PSNI and Probation Off icers. Educational and Fun activities are organised off sile to broaden experience and provide new interests lor members. LCCL will provide individual counselllng, group work, educational workshops, art a$ therapy, activi118S and educational information and literature. Our vision is lo provide a centre of excellence lor after care services based in Downpalrick an arèa of high social deprivation and SLJicide rate to support our core aims with Ihe object ol achieving wellness and quality ol life lor those affected by mental ill healih, addiction, social isolation andlor suicidal ideations. We review our aims, objectives and aclivities each year. The review looks at the success ol projects and programmes lor the outcomes of each elemenl. The review also helps us ensure our aims, objectives and a¢tivities remain focused on our staled purpose.
Life Change Changes Lives Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) {conlinued) Year ended 31 October 2022 Achievements and performance Social connection and interaction remain one of the strong2st predictors ol wall-being which potentially impact the mental health ol a person and so we commenced this linancial year continuing to provide RBACP Counselling, Creative Therapy, Training, and daily lunch provision lor all those who attend. November commenced with a visit from the NIHE Chairman Dr Peter Roberts lo our project and service provision offering the opportunity to talk to our participants, volunleers and staff and establishing partnership working with NIHE on an ongoing basis. We also enjoyed visits from NIHE Social Enterprise Team Michael Parker providing insight and advice lor our Social Enterprise Shop and Café. Our Project Manager also commenced Level 4 Certificate and Extended Certificate in Providing Social Security Advic8 SO that we can belter assist our partlcipants in these areas. With economic downlurn and reflective ol our service provision to lh8 most marginalised people In thls area of social deprivation, we were able to provide Food Hampers ané Turkey & Hams lo assist those most in need at the Christmas period and participants enjoyed an outing lor Christmas Lunch with our volunteers being rewarded for their efforts with a Christmas Dinner in SERG reslauranl. PHA funding of our Walk and Talk also enabled us to distribute T-shirts, Backpacks and Water Bottles with NIHE funding enabling us to distribute a further 80 branded T-shirls. Capsl8eanies. Further donations ¢onlribuled 34 Pyjamas parcels and 15 Toiletries parcels to help those in food poverty and restricted income. In January we were able to recomrnence training wilh Makalon Level 2 to better enable us lo communicat8 with hearing impaired and those with communication impairment and also commencèd skills enhancement training through a serles ol Portrait Painting and Landscape Painting Classes la¢llitated by Artists Ciaran Harper & Duxy Leahy which increased conlidence and introduced rnindfulness awareness in the activity of painting. February began with the opening ol 'The Soolal Calé, creating one full-time and one part-time job which provides a welcome oasis in the centre of town lor those who want a warm and welcoming environment to have a chat and enjoy a light lunch served by our lovely staff, and continued with further training in Makalon Level 2 and arl classes, and we lacililated a School Eco Awareness Visit lor students wishing lo learn more about our contribution lo the circular 8conomy and our objectives ol reducing landfill and how we help to achieve this. In March and with PHA funding we were able to to treat our Walk and Talk enthusiasts lo entrancg 188S of Montalto Estate with a lovely lunch in the restaurant afterwards. In September we enjoy8d a visit lo Ballydugan Medieval Village lor demonstrations on the Viking way of life with archery, axe ihrowing, cookery, Crafts and storytelling with a lovely afternoon lea provided afterwards in the Viking Great Hall. In April we showca58d our project via Webex videochat plattorm to NIHE Sustaining Tenanci8s Online Forurn and provided information stands in St Patrick's Square, Downpatrick.. May saw us participate in an Online round table talking about Domestic Abuse and at NMADDC event providing feedback Irom parllcipants on our projects and service provision,. and in June we participatgd in a Cornmunity Engagemenl Programme in Community Arts Belfast partnership. We enjoyed 36 Walk and Talk Sessions over Ihe year totalling 519 attendances averaging 14 people per walk to a variety of venues including Tievenadarragh Woods, Glasswater Woods, The Quoile, Newcastle Promenade, Tipperary Woods, Killough Rope Walk and Coastguard Walk, Loughmoney, Montallo Estate, Keel Point, Tobormhuire, Million Tree Walk, Castlewellan Forest Park, Murlough and Tollymore Forest Park. We thank each and every one of our volunteers, sponsors, funders, participants, directors, and slaff without whorn the whole enterprise would cease to exist. Our participants and their families have provided such peèr support and encouragement lo each other that our benefits stretch well beyond the four walls of our premises. Our management cornmittee of directors, volunteers and slafl have
Life Change Changes Lives Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (continued) Year ended 31 October 2022 remained commilled to the core values ol our organisation. have tirelessly worked to create fundraising strategies and opportunities, to formulate volunteering roles and to work as ambassadors lor the charity- Service Provision From 1 November 2021 31 October 2022 we were able lo provide the following resources to our participanls.. 594 In-person Counselling Sessions 36 Walk and Talk sessions tolalling 519 attendances. 4195 Day Project attendances 21 Food Parcels issued. 27 Turkey Parcgls issued. 10 Ham Parcels issued. 1 S Toilelri8s Parcels issued. 34 Pyjamas Parcels issued. 35 Christmas Dinners cooked and served. 120 8randed t-shirts issued. 40 Water bottles issued. 40 Backpacks issued. 80 CapslBeanies issued. 24 people trained in Makaton Level 2 11 people complèting 6 x Portrait Painting Classes lacililated by Artlst Ciaran Harper- 16 people completing 6 x Landscape Painting Classes lacililaled by Artist Duxy Leahy- 38 people attended Montallo Estate, Ballynahinch lor a walk in the grounds and lunch.- 34 people allended Ballydugan Medieval Village lor demonstrations on Ving lile and afteardS enjoying a118rnoon tèa. Over the financial year we had a loolfall of 4195 to our Pop up Art project, cooked and seNed approxlmately 4500 hol lunches, accommodated 594 individual one2one counselling sessions outside of our participant counselling. Fundraising and Programmes Local Musician Conal Mongtomery chose our charily lo benefit from a charity event he organised 'The Corner Stone Fesl, in Killyleagh lealuring acts which he had mentored and promoled lo a huge and engaging audience for which we remain honoured and exceptionally grateful. All proceeds are invested into our continued service provision lo help those affected by mental illness andlor addiction, social isolation, and suiGidal ideations. We received support from the LFT foundation, PHA who helped support our Walk and Talk initiative, NIHE Suslaining Tenancies Fund, TESCO Cornmunity Fund, PBNI, Ulster Community Fund, LTC Charitable Trust, FSD Grant, Nationwide Charities Trust, Groundwork, NMADDC PCSP Funding and NIHE Homelessness Prevenlion Fund. We were also helped financially with a business Donor who wishes lo remain anonymous but who has been instrumental in contributing to the service provision and wellbeing of our participants. We humbly thank each individual who has supporied us by buying our upcycled furnilure and helping lo reduce the amount going to landlill as well as restoring confidence and building self-esleem in our participants who have hand painled our bespoke furniture. We thank everyone who has donated, raised funds, and slopped by for a chal. We are indebted to your kindness which goes such a long way in reducing the stigma associated with mental illness and addiction.
Life Change Changes Lives Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continued) Year ended 31 October 2022 Financial review The financial statements are pr@senled in the standard formal required by the Statement of Recommended Practice 'Accounling and Reporting by Charities, issued in March 2005 and cover the activities ol LCCL. The statement of Financial Activities ISOFA) shows the gross income from all sources. Overview Our main sourca of funds this year has bsen grants, donations, social enterprise sales and fundraising. We use general funds lo subsidise premises costs, service and aclivity costs and hop6 10 raise a roslricted fund lo subsidise premises, service, and activity costs for individuals in the event of funding being unavailable. The majority ol unréstricted income is applied to the project related activity. With the main costs incurred being, rent, heal, light. repairs and activities. Staff costs and liansporl costs. The ¢harily showed a surplus of income of £17,825 in the period for the year ended 31 October 2022. This performance was expected by the Board of Directors. Incoming resources Total incoming orant resources lor the year were £111,447 and Public Donations total £8,618 Incoming resources from charitable activities lolal £48,570. The charity is extremely grateful for the conlinu8d generosity of the local communlly and public particularly in these challenging times. Direct charitable expendSture Direct charitable expenditure has increased during the year by £46,124 to £1 51,748. Primarily due lo increased costs of slalfing and establishment. Governance costs The administration costs ol running the charity were £4,359 Sn 2021122, Balance Sheet Net funds at £119,750 as at 31 October 2022. ReseNes Policy The reserves policy was agreed following an analysis of the followng four factors:" Forecasts lor levels of income in lulure years taking into account the reliability ol each source of Incorne and the prospect ol opening up new sources ' Forecasts for expenditure in the future years on the basis of planned activity ' Analysis of any future needs, opportunities, contingencies or risks, the effects of which are not likely lo be met out of incorne if and when they arise- and ' Assessmenl ol the likelihood ol each of those needs and risks materialising and the potential consequences ol the charity nol being able lo meet them. The charity's policy is to maintain a level of reserves which meets the needs of the charity both at the current lime and lor the foresegable future. Free reserves are ils lolal funds excluding restricted funds, designated funds, or incorne lunds which can only be released by disposing of fixed assets held for charity use.
Life Change Changes Lives Company Limited by Guarantee Trustees, Annual Report (Incorporaling the Director's Report) (Gontinued) Year ended 31 Oclober 2022 Plans lor tuture periods Life Change Changes Lives will continue to- Provide a Ironllin6 aftercare seNice Deliver a service that no other organisation suitably addresses in the area and surrounding districts- Provide a seNice in an area where no other organisation provides a similar seryice.- The coming year will see a continued emphasis on the existing servi¢e provision and other structured activities lo build and deepen the confidence and capability ol our participants. Due to increased demand for our services, we hope to begin work lo increase our workshop and therefore capacity for participants of our Pop up Art Project, increase existing shop floor area lo increase revenue and opportunities for volunteering and training, and rènovate our offic8 and counselling rooms. This work wlll depend on available unreslricled funds and timescaie involved. Sm811 eompany provisions This rèport has been prepared in accordance with the provisions applicable to companies enlllled to the small companies exemption. The Irustees, annual report was approved on 22 May 2023 and signed on behall of the board of trustees by: Mr Casern8nt Trustee Mrs McGivern Trustee
Life Change Changes Lives Company Limited by Guarantee Independent Examiner's Report to the Trustees of Life Change Changes Lives Year ended 31 October 2022 I report to the trustees on my examination of the financial statements of Life Change Changes Lives I'the charity'l for Ihe year ended 31 October 2022. Responslbllltles and basis of report As the trustees of the company land also ils éirectors for the purposes of company lawl you are lesponsible for the preparation ol the financial statements in accordance with the r8quiremenls of Charities Act (Northern Ireland) 2008 Ilhe '2008 Acl'l and the Companies Act 2006 I'the 2006 Act'l. You are satisfied that the accounts ol the company are not required by eharity or company law to be audited and have chosen instead to have an independent examination. Having satisfied myself that the a¢counls of the company are not required lo be audiled under Part 16 ol thè 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's financial slatemenls as carried out under section 65 of the 2008 Act. In carrying out my examination I have lollowgd the general Direclions given by the Charity Comrnission for Northern Ireland under section 651911bl ol the 2008 Act. Ind8p8nd8nt examlner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe that in any material respect- accounting records were not kepl In respecl of the charity as required by section 386 of the 2006 Act., or the financial statements do not accord with those records., or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as parl of an independent examination,. or the flnan¢ial statements have not been prepared In accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable lo charities prèparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021. I confirm that there are no other matters to which your allentlon should be drawn lo enable a propèr understanding of the accoLJnts to be reached. Niall Farrell FCA Independent Examiner Farrell Accountants Limited 16 Upper Square Casllewellan Co Down BT31 9DD
Life Change Changes Lives Company Limited by Guarantee Statement of Financial Activities (including income and expendilure account) Year ended 31 October 2022 2022 Reslricled funds Total lunds Total funds 2021 Unrestricted funds Note Income and endowments Oonations and legacies Charitable activities 78,228 44,478 46,887 125,095 44.478 125,291 8,491 133,782 Total income 122,708 46,867 169,573 Expenditure Expenditure on raising funds.. Costs of raising donations and 18gacies Costs of othèr trading activities Expenditure on charitable activities Total expenditure 62,341 22,565 16,339 47,635 2,492 376 109,975 25,057 16,716 81,181 9,208 15,235 9,10 101,245 50,503 151,748 105,624 Not income and net movement in funds 21,461 {3,6361 17.825 28,158 Reconclllatlon of funds Total funds brought forward Total funds carrled lorward 83,498 18,427 101,925 73,767 104,959 14,791 119,750 101,925 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities, The notes on pages 11 lo 17 form part of these financlal slatement$.
Life Change Changes Lives Company Limited by Guarantee Statement of Financial Position 31 October 2022 2022 2021 Note Currenl assets Cash al bank and in hand 119,750 101 ,925 Net currenl assels 119,750 101,925 Total assets less current Ilabllltles 119,750 101,925 Funds of the charily Reslricled funds UnrestrS¢ted funds 14,791 104,959 18,427 83,498 Total charlty funds 15 119.750 101,925 For the year ending 31 October 2022 the charity was entitled to exemption from audit under section 477 of the Companles Act 2006 relating to small companies. Dlrectors, responsibilities: Th8 m8mb8rs have not required th8 company lo obtain an audit ol its financial sla18menls for the year in question in accordancé with section 476., The directors acknowledge their responsibilities for complying with Ihe requirements ol the Act wilh respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provision5 applicable lo companies subject to the small companies, regim8. These financial statements wera approved by the board of trustees and authorised for issue on 22 May 2023, and are signed on bèhalf of the board by- Mr Casemenl Trustee Mrs McGivern Trustee The note$ on pages 11 to 17 lorrn part of these financial statements. 10
Life Change Changes Lives Company Limited by Guarantee Notes to the Financial Statemenls Year ended 31 October 2022 General Snlormatlon The charity is a public benefit entity and a privale company limited by guarantee, regislered in Northern Ireland and a ragislared charity in Northern Ireland. The address of the registered office is 41 Market Street. Downpalrick, Co Down, BT30 6LP. Statement of compliance These financial stalemenls have been prepared in compliance with FRS 102, 'The Financial Reporting Slandard applicable in the UK and the Republic of Ireland.. Ihe Statement of Recommended Practice applicable to charities preparing Iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 (Charitie5 SORP IFRS 10211 and the Companies Act 2006. Accounting policies Basls ol preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation ol certain financial assets and liabilities and investment properties measured at lair value through income or expenditure. The financial statements are prepared in sterling, which is the lunctional currency of the entity. Going concern There are no malerial unceriainiies about tha charity's ability to continue. Judgements and key sources ol estlmatlon uncertainty The preparation ol the financial stalemenls requires management to make judgements, eslimales and assumptions that aflecl the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of lulure events that are believed to be reasonable under the circumstances. The judgements (apart from those involving estimalionsl that management has made in the process ol applying the enlity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows.. No judgements having a significant ettt on the amounls recognised in the financial statements were made during the year. Accounting eslimales and assumplions are made concerning the future and. by their nature, will rarely equal the related actual outcome. The key assumptions and other sources ol estimation uncertainty ihat have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities wilhin the next financial year are as follows: No assumptions and estimates having a significant risk ol material adjuslmenl on the amounts recognised in the financial statements were made during the year. 11
Life Change Changes Lives Company Limited by Guarantee Notes to the Financial Statements (coniinuedj Year ended 31 October 2022 Accounting policies (contlnued) Fund accounting Unrestrictèd lunds are available lor use at the discretion of the trustees to further any ol the charity's purposes. Designated fvnds are unrestricted funds earmarked by the truslees for particular future project or commitment. Restricted funds are subjecled to restrictions on their expenditure declared by the donor or through the terms ol an appeal, and fall into on& of 0 sub-classes: restricted income funds or endowmenl funds. Incomlng resources All incomlng resources arè included In the stalem8nl ol financial activities when entitlement has passed to the ¢harily,' il is probable Ihal the economic benefits associated with th8 transaction will flow lo the charity and the amount can be rellably measured. The following specific policies ar8 applied lo particular categories ol income.. income Irom donations or grants is reeognised when there is evidence of enlitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipi is probable and entitlement is eslabllshed. Income from donaled goods is measured at the falr value ol the goods unless this is impractical io measure reliably, in which case the value is derived Irorn the cost lo the donor or the eslimaled resale value. Donated facilities and services are recognised in the accounts when received il Ihe value can bè reliably measured. No amounts are included lor the conlributlon ol general volunteers, income from contracts for the supply of services is recognised wlth the delivery of the contracted servlce. This is classified as unrestricted funds unless there is a contractual requir8ment for it to be spent on a particular purpose and returned if unspent, In which cas8 it may be règarded as restricted. 12
Life Change Changes Lives Company Limited by Guarantee Notes to the Financial Statements (contlnuedj Year ended 31 Ociober 2022 Accounting policies (Gontlnued) Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovgrod, and is classified under headings of the statement of financial activities to which it relates.. expenditure on raising funds includes the costs of all fundraising aclivities, events. non-charitable trading aclivilies, and the sale ol donated goods, expenditur8 on charitable activities Includes all costs incurred by a charity in undertaking activities that further it5 charitable aims for the benefil ol its beneficiaries, including those support costs and costs relating lo the governance of Ihe charity apportioned to charitable activities. other expenditure includes all expenditure that is neither r81al&d to raising funds for the charity nor part of ils expenditure on charitable activities. AII Costs are allocated lo expenditure categories relle¢ling the use ol the resourcè. Direct costs attributable to a single activity are allocated directly lo that aclivily. Shared cosls are apportioned between the activities they contributè to on a reasonable, justifiab18 and consistent basis. Financial Instrumenls A financial asset or a financial liability is recognised only when the entity becomes a party lo the contractual provisions ol the instrumenl. Basic financial instruments are initially recognised al the arnounl receivable or payable including any related transaction costs, unless the arrangement constitules a financing Iransaclion, where it is recognised at the present value of Ihe future payments discounted at a markel rate of interest lor a similar debt instrument. Current assets and current liabilities are subgequently measur@d at th8 cash or other consideration expected to be paid or raceived and not discounted. Other financial inslrumenls are subsequently measured at fair valu8, Wlth any changes recognised in profil or loss, wilh the exception ol hedging instruments in a designated hedging relationship (see hedg8 accounting policy). Defined contrlbutlon plans Contributions to defined contribulion plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an assel lo the extent that the prapaymenl will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months ot the end of the reporting dale in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding ol the discount is recognised as an expense in the period in which il arises. 13
Life Change Changes Lives Company Limited by Guarantee Notes to the Financial Statemenls (¢oniinuedJ Year ended 31 October 2022 Limited by guarantee Every member promises, if the company is dlssolved whlle he, she or it is a member or within Iwelve months alter he, she or il ceases to be a member, lo conlribute such sum Inol exceeding £11 as may be dernanded ol him, her or it towards the payment ol the debts and liabilities of the company incurred before he, she or it ceases lo be a mernber, and of the costs, charges and expenses of winding up, and the adjustment of the rights ol the contributions among themselves. Donatlons and legacies Unreslricled Funds Restricted Tolal Funds Funds 2022 Donatlons Donations Fundraising Other Income 8,618 4,099 931 8,618 4,099 931 Grants Grants 64,580 78,228 46,867 111,447 125,095 46,867 Unreslrlcted Funds Restricted Total Funds Funds 2021 Donations Donations Fundraising Other Incom8 4,728 6,923 4.728 6,923 Grants Grants 70,662 42,978 113,640 82.313 42,978 125,291 Charltable actlvltles Unrestricted Total Funds Unrestrlrted Total Funds Funds 2022 Funds 2021 Sale of goodslservices as part of direct charitable activities 44,478 44,478 8,491 8,491 14
Life Change Changes Lives Company Limited by Guarantee Notes lo the Financial Statemenls (continued) Year ended 31 October 2022 Costs of raising donations and legacies Unreslricled Funds Restricted Total Funds Funds 2022 Costs ol raising donalions and legacies - Grants receivable 62.341 47,635 109,975 Unrestricted Funds Restricted Total Funds Funds 2021 Costs ol raising donations and legacles Granls receivable 38,139 43,042 81,181 Costs of other trading activities Unrestricted Funds Restricted Total Funds Funds 2022 Costs ol other Irading activities - Shop costs 22,565 2,492 25,057 Unrestricted Funds Restricted Total Funds Funds 2021 Cosls ol other trading aclivilies - Shop costs 7,380 1,828 9,208 ExpendStur8 on charltabl8 activities by fund type Unrestricted Funds R8Strict8d Total Funds Funds 2022 General running cosls Support costs 11,982 4,357 376 12,357 4,359 16,339 376 16,716 Unrestrlcted Funds Restricted Total Funds Funds 2021 General running cosls Support costs 11,536 467 11,536 3,699 3,232 12,003 3,232 15.235 15
Life Change Changes Lives Company Limited by Guarantee Notes to the Financial Statements (continuedj Year ended 31 October 2022 10. Expenditure on charitable activities by activity type Activilies undertaken directly Support costs Total funds 2022 Tolal fund 2021 General running costs Governance costs 12,357 12,357 4,359 16,716 11,536 3,699 4,359 12,357 4,359 15,235 11. Independent examination lees 2022 2021 Fees payable to th8 independent examiner for: Independent examination of the financial slatemenls 1,000 1,000 12. Stalf co$t$ The average head ¢ount of employees during the y8ar was 3 {2021: 21. The average number of full-time equivalent employees during thè year is analysed as follows- 2022 2021 Number of staff - type 1 No employee received employee benefits ol more than £60,000 during th8 year12021'. Nill. 13. Trustee remuneratlon and expenses No remuneration or other benefits from employment with the charity or a related entity were receiv8d by the tyuslees. 14. Pensions and other post retlrement beneflts Delined contrlbution plans The amount recognised in income or expenditure as an expense in relation lo defined contribution plans was £5,859 {2021: £3,4071. 16
Life Change Changes Lives Company Limited by Guarantee Notes to the Financial Statements (Mntlnuedj Year ended 31 October 2022 15. Analysis of ¢harilable funds Unreslrlcted funds Al 1 November 2 021 Al 31 Oclober 2 022 Income Expenditure General funds 83,498 122,706 1101,245) 104,959 At 1 November 2 020 Al 31 October 20 21 Income Expenditure General funds 50,216 90,804 157,522) 83,498 Restricted funds Al 1 Novembei 2 021 At 31 O¢tober 2 022 Income Expenditure Reslricled Fund 1 desc in alcs 18,427 46,867 {50,5031 14,791 At 1 November 2 020 At 31 October 20 21 Income Expenditure Reslric18d Fund 1 desc in alcs 23,551 42,978 {48,1021 18,427 16. Analysls of net assels between funds Unrestricted Funds Restricted Total Funds Funds 2022 Current assets 104,959 14,791 119,750 Unrestricted Funds Restricted Total Funds Funds 2021 Gurrenl assets 83,498 18,427 101,925 17