COMPANY REGISTRATION NUMBER: N1634486
CHARITY REGISTRATION NUMBER: 106299
Life Change Changes Lives
Company Limited by Guarantee
Unaudited Financial Statements
31 October 2024
NIALL FARRELL FCA
Chartered accountants
Farrell Accountants Limited
16 Upper Square
Castlewellan
Co Down
BT319DD

Life Change Changes Lives
Company Limited by Guarantee
Financial Ststements
Year ended 31 October 2024
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
Notes to the financial statements

Life Change Changes Lives
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 October 2024
The trustees. who are also the directors for the purposes of company law. present their report and the
unaudited financial statements of the charity for the year ended 31 October 2024.
Reference and administrative details
Registered charity name
Life Change Changes Lives
Charity registration number
106299
Company registration number N1634486
Principal office and registered 41 Market Street
office
Downpatrick
Co Down
BT30 6LP
The trustees
Mrs Beck
Mrs Looby
Mr Casement
Mr Devon
Mrs McGivem
Mrs Leach
Mr Beckett
Ms Hood
Mr McGrath
Ms Trimble
Mr Martin
Dr Teague
(Resigned 7 May 20241
(Appointed 7 December 2023)
Independent examiner
Niall Farrell FCA
Farrell Accountant5 Limited
16 Upper Square
Castlewe113n
Co Down
BT31 gDD
Structure, governance and management
Life Change Changes Lives (LCCL) is a Company Limited by Guarantee. governed by a Memorandum
and Articles of Association. The company is exempt from using the word "Limited" under Section 60 of the
Companies Act 2006. Each member's liability 15 limited to a contribution of no more than £1 in the event of
winding up.
Ultimate legal and financial responsibility lies wth the Board of Directors. who delegate the management of
the organisation to staff and volunteers. Staff and volunteer coordination meetings are held regularly. with
directors updated on all operational decisions. An Induction programme is provided for new directors.

Life Change Changes Lives
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 October 2024
Objectives and activities
LCCL is registered with the Charity Commission for Northern Ireland INIC106299} and operates its project
"Pop Up Art as a social enterprise. Our mission is to provide non-residential aftercare for those affected
by ment31 ill health, addiction. social isolatson and suicide. Services include professional counselling,
creative therapy, peer mentoring, f¢)od support: advice, crisis intervention. and volunteer development.
We are committed to advancing:
Health and saving lives
Citizenship and community development
Environmental protection
The relief of those in need due to ill-health, youth, age, or financial hardship

Life Change Changes Lives
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) Icontiftuedj
Year ended 31 October 2024
Achievements and perfomiance
Despite the catastrophic Downpatrick flooding in November 2023, LCCL resumed full service by 28
November through rapid community mobilisation, with volunteers and staff tirelessly cleaning, repainting,
and restocking our facilities. We cancelled our planned open day for our £60:000 refurbishment but
reopened with an adapted Christmas Fayre.
Throughout the year, we delivered".
4,221 total attendances (footfall)
547 individual participants
1.227 total sessions
554 one-to-one counselling appointments
5 community service placements
232 active volunteers
- 4 average staff members
Regular attendance at stakeholder forums, funding fairs. and community events
We provided support for those seeking asylum, experiencing food poverty. housing instability. and benefit
challenges (particularly PIP). Regular advice and advocacy sessions were offered alongside our creative
therapy and counselling provisions.
Our creative therapy workshop. café, and shop remained central to engagement. The café, despite
operating at a financial loss, continued to serve as Ihe gateway to support services, aided by a £1:000
monthly private donation.
Our Full Dispersal Funding enabled 16 dedicated sessions with asylum seekers and refugee families,
providing creative therapy, halal lunches. and culturally inclusive support. 9 individuals directly benefited,
with one family receiving counselling and another celebratsng their achievement of refugee status.
Service Provision Highlights..
Provided 554 individual BACP counselling sessions
Delivered 1,227 structured sessions Including creative therapy. group support, and workshops-
Supported 547 participants
232 volunteers contributed thousands of hours
Issued dozens of food hampers and clothing parcels
Engaged in crisis support with people experiencing homelessness, addiction relapse: or bereavement-
Delivered 16 creative therapy sessions through Full Dispersal Funding supporting 9 asylum seekers-
Delivered 6 funded therapeutic & educational sessions via NMDDC (Invoice 189)- Secured £1,000 in
donatson from the Denis Lynn Foundatson as Charity of the Year (Invoice 1901
Fundraising and Programmes".
We received support from".
NIHE.. Homelessness Prevention and Sustaining Tenancies
LFT Foundation.. Core and rent support
Nationwide Community Grants
NIHE Social Housing Enterprise Grant (£10,000 awarded August 2024 for café salary c05tsl
Fundraising activities included.

Life Change Changes Lives
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 October 2024
Cornerstone Festival
Rock nights and local music events
Annual Table Quiz and Sponsored Walk (postponed this year due to GoFundMe focus)- BBC Comes to
Town event and Nexus partnerships
Financial review
The financial statements are presented in the standard format required by the Statement of
Recommended Practice 'AcGounting and Reporting by Charities, issued in March 2005 and cover the
activitses of LCCL. The ststement of Financial Actsvities (SOFA) shows the gross income from all sources.
Overview
The charity showed a surplus of income over expenditure of £6,623 in the period for the year ended 31
October 2024. This performance was expected by the Board of Director5.
Incoming resources
Total incoming grant resources for the year were £58,342 and Public Donations total £32,110, incoming
resources from charitable activitses total £16:356. The charity is extremely grateful for the continued
generosity of the local community and public pa￿'cUlarlY in these challenging times.
Direct charitable expenditure
Direct charitable expenditure has decreased during the year by £37.405 to £165.589. Primarily due to
decreased costs of major repair work carried out to the premises in 2023.
Govemance costs
The administration costs of running the charity were £4,898 in 2023124.
Balance Sheet
Net funds at £99,948 as at 31 October 2024.
Reserves Policy
The reserves policy was agreed followng an analysis of the following four factors=. Forecasts for levels of
income in future years taking into account the reliability of each source of income and the prospect of
opening up new source5 - Forecasts for expenditure in the future years on the basis of planned activity -
Analysis of any future needs, opportunits'es, contingencies or risks: the effects of which are not likely to be
met out of income if and when they arise, and - Assessment of the likelihood of each of those needs and
risks materialising and the potential consequences of the charity not being able to meet them. The charity's
policy is to maintain a level of reserves which meets the needs of the charity both at the current time and
for the foreseeable future. Free rese￿eS are its total funds excluding restricted funds, designated funds, or
income funds 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 (Incorporating the Director's Report) (￿ntInued)
Year ended 31 October 2024
Plans for future perlods
LCCL remains committed to:
Delivering accessible counselling and creative therapy
Hosting inclusive wellbeing and advice services
Responding to crises including homelessness and food poverty
Strengthening cross-border mental health partnerships
Small company provlsions
This report has been prepared in accordance w5th the provisions applicable lo companies entitled to
the small companies exemption.
The trustees, annual report was approved on ......
trustees by:
. and signed on behalf of the board of
Mr Casement
Trustee
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 2024
I report to the trustees on my examination of the financial statements of Life Change Changes Lives {'the
charity,) for the year ended 31 October 2024.
Responsibilities and basis of report
As the trustees of the company (and also its director5 for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with the requirements of Chanties
Act (Northern Ireland) 2008 (the '2008 Act,) and the Companies Act 2006 I'the 2006 Act.). You are
satisfied that the accounts of the company are not required by charity or company law to be audited and
have chosen instead to have an independent examination.
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of
the 2006 Act and are eligible for independent examination, I report in respect of my examination of the
charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my
examination I have followed the general Directions given by the Charity Commission for Northern Ireland
under section 6519)(b) of the 2008 Act.
Independent examinevs 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 kept in respect of the charity as required by sects'on 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 'tfue and fair, view which 15 not a
matter considered as part of an independent examination., or
the financial ststements have not been prep3red in accordance with the methods and principles
of the Statement of Recommended Practice for accounting and reporting by charities applicable
to charitie5 preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 1021.
confirm that there are no other matters to which your attention should be drawn to enable a proper
understanding of the accounts to be reached.
Niall Farrell FCA
Independent Examiner
Farrell Accountants Limited
16 Upper Square
Castlewellan
Co Down
BT319DD

Life Change Changes Lives
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 October 2024
2024
Restricted
funds Total funds Total funds
2023
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Charitable activits'es
32,566
65,404
74.242
106,808
65,404
108.262
68,307
Total income
97,970
74,242
172.212
176,569
Expenditure
Expenditure on raising funds..
Costs of raising donations and
legacies
Costs of other trading activities
Expenditure on charitable activities
Total expenditure
41,583
5.967
15,130
64.307
38,602
105,890
44,569
15,130
119,113
63.104
20,777
202.994
9.10
62.680
102,909
165.589
Net incomel(expenditure) and net
movement in funds
35,290
(28,667)
6,623
{26,425)
Reconciliation of funds
Total funds brought forward
Total funds carried forward
64.658
28.667
93,325
119,750
99,948
99,948
93,325
The statement of financial activities includes all gains and10sses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 9 to 15 fomi part of these financial statements.

Life Change Changes Lives
Company Limited by Guarantee
Statement of Financial Position
31 October 2024
2024
2023
Current assets
Cash al bank and in hand
99,948
93,325
Nel current assets
99,948
93,325
93,325
Tolal assets less current Ilabilitles
99,948
Funds of the charity
Restricted funds
Unrestricted funds
28.667
64,658
99,948
Total charlty funds
15
99,948
93,325
For the year ending 31 October 2024 the charity was entilled to exemption from audit under section
477 of the Companies Act 2006 relating to small companies.
Directors. responsibilities:
The members have not required the company to obtain an audit of its financial statements for the
year in quesiion in accordance wsth section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounling records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
Th
inancial statements were approved by the board of trustees and authorised for issue on
tS-
. and are signed on behalf of the board by:
se
Mr Casement
Trustee
Mr Beckett
Trustee
The notes on pages 9 to 15 forn) part of these tinancial ststements.

Life Change Changes Lives
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 October 2024
General inforniation
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is
41 Market Street, Downpatrick, Co Down: BT30 6LP.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,. the 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 (FRS 1021 (Charities
SORP IFRS 102)) and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair value
through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity-
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements. estimates
and assumptions that affect the amounts reported. These estimates and judgements are continually
reviewed and are based on experience and other factors, including expectations of future events that
are believed to be reasonable under the circumstances. The judgements (apart from those involving
estimations) that management has made in the process of applying the entity s accounting policie5
and that have the most significant effect on the amounts recognised in the financial statements are
as follows.. No judgements having a significant effect on the amounts recognised in the financial
statements were made during the year.
Accounting estimates and assumptions are made concerning the future and, by their nature, will
rarely equal the related actual outcome. The key assumptions and other sources of estimation
uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of
assets and liabilities within the next financial year are as follows.. No assumptions and estimates
having a significant risk of material adjustment on the amounts recognised in the financial statements
were made during the year.

Life Change Changes Lives
Company Limited by Guarantee
Notes to the Financial Statements (¢onilnue
Year ended 31 October 2024
Accounting policies (conlinued)
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's
purposes.
Designated funds are unrestricted funds eamiarked by the tnjstees for parts'cular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through
the terms of an appeal. and fall into one of two sub-classes.. restricted income funds or endowment
funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity,. it Is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measuied. The following specific policies are
applied to particular categories of income..
income from donations or grants is recognised when there is evidence of ents'tlement to the gift,
receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entrtlement is established.
income from donated goods is measured at the fair value of the goods unless this 15 impractical
to measure reliably, in which case the value is derived from the cost to the donor or the
estimated resale value. Donated facilitses and services are recognised in the accounts when
received if the value can be reliably measured. No amounts are included for the contribution of
general volunteers.
income from contracts for the supply of services is recognised with the delivery of the contracted
service. This is classified as unrestricted funds unless there is a contractual requirement for it to
be spent on a pa￿'Cular purpose and returned if unspent, in which case it may be regarded as
restricted.
10

Life Change Changes Lives
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 October 2024
Accounting policies {eontiTnuedJ
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered. and is classified under headings of the statement of financial
activities to which it relates=
expenditure on raising funds includes the costs ol all fundraising activities, events, non-
charitable trading acts'vities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
acts'vities that further its chantable aiTns for the benefit of its beneficiaries. including those
support costs and costs relating to the govemance of the charity apportioned to charrtable
actsvities.
other expenditure includes all expenditure that is neither related to raising funds for the charity
nor part of tts expenditure on charitable actsvitie5.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable. justifiable and consistent basis.
Financial instruments
A financial asset or a financial liability is recogni5ed only when the entity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any
related transacts'on costs, unless the arrangement constitutes a financing transacts'on, where It is
recognised at the present value of the future payments discounted at a market rate of interest for a
similar debt instrumenL
Current assets and current liabilities are subsequently measured at the cash or other consideration
expected to be paid or received and not discounted.
Other financial instruments are subsequentiy measured at fair value. with any changes recognised in
profit or loss, with the exception of hedging instruments in a designated hedging relationship Isee
hedge accounting policy).
Defined contribution plans
Contributions to defined contribution p13ns are recognised as an expense in the period in which the
related service is provided. Prepaid contributions are recognised as an asset to the extent that the
prepayment will lead to a reduotj'on in future payments or a cash refund.
When contributions are not expected to be settled wholly wrthin 12 months of the end of the reporting
date in which the employees render the related seNice, the liability is measured on a discounted
present value basis. The unviinding of the discount is recognised as an expense in the period in
which it arises.
11

Life Change Changes Lives
Company Limited by Guarantee
Notes to the Financial Ststements (continued)
Year ended 31 October 2024
Limited by guarantee
Every member promises, if the company is dissolved while he: she or it Is a member or within I￿e1ve
months after he, she or it ceases to be a member: to contribute such sum (not exceeding £11 as may
be demanded of him. her or it towards Ihe payment of the debts and liabilities of the company
incurred before he, she or it cease5 to be a member, and of the costs, charges and expenses of
winding up, and the adjustment of the rights of the contributions among themselves.
Donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donations
Donations
Fundraising
16,210
16.356
15,900
32.110
16,356
Grants
Grants
58,342
58,342
32.566
74,242
106.808
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donations
Donations
Fundraising
11,541
8,538
11,541
8,538
Grants
Grants
375
87,808
88,183
20.454
87,808
108.262
Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Fund5
2024
Funds
2023
Sale of goodslservices as part of direct
charitable activities
65.404
65,404
68,307
68,307
Costs of raising donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Costs of raising donations and legacies- Grants
receivable
41.583
64,307
105.890

Life Change Changes Lives
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 October 2024
Costs of raising donations and legacies (continued)
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Costs of raising donations and legacies - Grants
receivable
45.554
73,558
119,113
Costs of other trading activlties
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Costs of other trading activities - Shop costs
5.967
38.602
44,569
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Costs of other trading acts'vities - Shop costs
62,729
375
63.104
Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
General running costs
Support costs
10.232
4.898
10,232
4,898
15,932
4.846
15.932
4,845
15,130
15,130
20,778
20,777
10. Expenditure on charitable activitbes by activity type
Activib'es
undertaken
directly Support costs
Total funds
2024
Total fund
2023
General running costs
Governance costs
10,232
10,232
4,898
15,932
4,845
4.898
10,232
4,898
15,130
20,777
11. Independent examination fees
2024
2023
Fees payable to the independent examiner for.
Independent examination of the financial statements
1,150
1,000
12. Staff costs
13

Life Change Changes Lives
Company Limited by Guarantee
Notes to the Financial Statements (conlinued)
Year ended 31 October 2024
12. Staff costs (Continued)
The average head count of employees during the year was 4 (2023: 3). The average number of full-
time equivalent employees during the year is analysed as follows..
2024
2023
Number of staff - type 1
No employee received employee benefits of more than £60,000 during the year (2023.. Nill.
13. Trustee remuneration and expenses
No remuneration or other benefits from employment with the chanty or a related enlity were received
by the trustees.
14. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution
plans was £4,914 (2023.. £5,457).
15. Anatysis of charitable funds
Unrestricted funds
At
1 November 2
023
At
31 October 2
024
Income Expenditure
General funds
64.658
97,970
162,6801
99.948
At
1 November 2
022
At
31 October 20
23
Income Expenditure
General funds
104.958
88.761
(129.061)
64,658
14

Life Change Changes Lives
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 October 2024
15. Anatysis of charitable funds (continued)
Restricted funds
At
1 November 2
023
At
31 October 2
024
Income Expenditure
Restricted funds
28,667
74.242
(102.9091
At
1 November 2
022
At
31 October 20
23
Income Expenditure
Restricted funds
14.792
87,808
(73,933)
28,667
16. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Current assets
99.948
99,948
Unrestricled
Funds
Restricted Total Funds
Funds
2023
Current assets
64.658
28.667
93.325
15