COMPANY REGISTRATION NUMBER: N1634486
CHARITY REGISTRATION NUMBER: 106299
Life Change Changes Lives
Company Limited by Guarantee
Unaudited Financial Statements
31 October 2025
NIALL FARRELL FCA
Chartered accountants
Farrell Accountants Limited
16 Upper Square
Castlewellan
Co Down
BT319DD

Life Change Changes Lives
Company Limited by Guarantee
Flnancial Statements
Year ended 31 October 2025
Page
Trustees, annual report (incorporating the directotrs report)
Independent examinerfs 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 Llmited by Guarantee
Trustees. Annual Report (Incorporating tho Director's Report)
Year ended 31 October 2025
The Iruslees, who are also the directors for the purposes of company law. present their report and th6
unaudited financial statements of the charity for the year ended 31 October 2025.
Reference and administrative details
Reglstered charity name
Life Change Changes Lives
Charity registration numbor
106299
Company registratSon number N1634486
Prlnclpal offlce and reglstered 41 Market Street
offico
Downpalrick
Co Down
BT30 6LP
The trustees
Mrs Beck
Mrs Looby
Mr Casement
Mr Devon
Mrs McGivem
Mr Beckett
Ms Hood
Mr McGrath
Ms Trimble
Mr Martin
Dr Teague
{Resigned 23 October 20251
{R8signed 26 November 20251
Independent examlner
Niall Farrell FCA
Farrell Accountants Limited
16 Upper Square
Castlewellan
Co Down
BT31 9DD
Structure. govemance and management
Life Change Changes Lives ILCCLI is a Company Limited by Guarantee, governed by a
Memorandum and Articles of Association. The company is exempl from using the word 'Limited'
under Section 60 of the Companies Act 2006. Each member's liability is limited lo a contribution of no
more than £1 in the event of winding up.
Ultimate legal and financial responsibility lies with the Board of Directors, who delegate the
management of the organisalion to staff and volunteers. Staff and volunteer coordination meetings are
held regulady, 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 (Incorporatlng the Director's Report) {cohtlftutydJ
Year ended 31 October 2025
Objectlvès and actlvltles
LCCL is registered with the Charity Commission for Northern Ireland INIC1062991 and operates ils
project 'Pop Up Art" as 8 social enterprise. Our mission is lo provide non-residential aftercare for
those affected by mental ill health. addiction, social isolation and suicide. Services include professional
counselling, creative therapy, peer mentoring, food support, advice, crisis inlervenlion, and volunteer
development.
We are committed lo advancing..
Health and saving lives
Citizenship and community devebpment
Environmental protection
The relief of those in need due lo ill-heallh, youth, age, or financial hardship
The organisalion maintains strong govemance and sector engagement through active memberships
and partnerships, supporting compliance, collabor8tion. and service delivery across the region.
Memberships include NICVA, BACP, Charity Commission for Northem Ireland. Advice Nl. Volunteer
Now, Go Succeed, and other relevant sector bodies.
Partnerships include Quakercare Nl. Downpatrick Suicide Task Group, South Down Newcomers,
Housing Community Network. Fountain Foodbank, Fareshare, and Marion Centre of Excellence.
Achlevements and perfomiance
Be￿88n November 2024 and October 2025, Llfe Change Changes Lfves supported approximately
320-350 unique individuals.
Across this period, the org8nisalion delivered in excess of 4,500 attendances, with each attendance
including the provision of a hol meal.
This represents over 4,500 hot meals provided, alongside an average of 12-16 engagements per
individual. demonstrating sustsined and ongoing support.
During the sam8 period, the organisation delivered 1,516 counselling sessions, supporting 756
counselling engagements and an estimated 400-500 unique individuals.
These figures demonstrate a model ot sustained intetvention support, with individuals engaging
repeatedly over lime rather than accessing one4)ff services.
The organisalion continued lo support indivlduals experfencing housing instability. financial hardship,
mental health challenges, and social isolation.
Engagement remained strong throughout the year, with expected seasonal variation during summer
months followed by recovery and stability into autumn.

Life Change Changes Lives
Company Limited by Guarantee
Trustees, Annual Report (Incorporatlng the Dlrectorfs Report) (witltsued)
Year ended 31 October 2025
Financial revlew
The financial ststemenls are presented in the standard fomial required by the Statement of
Recommended Practice 'Accounting and Reporting by Charities, issued in March 2005 and cover the
activities of LCCL. The statement of Financial Activities ISOFAI shows the gross income from all
sources.
OveNlew
Total income for the year was £205,867.
Total direct costs amounted lo £68.535, with total overhead expenditure of £104.787.
The organisalion recorded a nel surplus of £32,545 for the year anded 31 October 2025.
This surplus reflects a stable financial pos(tiorb and continued growth in service delivery, supported by
8 combination of grant funding, community fundraising. social enterprise income, and Gharilable
activities.
Income streams remained well diversified, with key contributions from grants {£89,3231, charity shop
aclivity1£46,2411, and social ￿fe operations1£29,797).
Expendlture reflects direct investment in frontline service delivery, Including staffing, programme costs,
and community support initiatives.
The organisation continues lo maintain a prudent financial approach, ensunng sustainability whi18
meeting increasing demand for services.
Plans for future perlod$
LCCL remains committed to..
Delivering accessib￿ counselling and creative therapy
Hosting inclusive wellbeing and advice services
Responding to crises including homelessness and food povety
Slrenglhening cross-border mental health partnerships
Small company provlslons
This report has been Prepared in accordance with the provisions applicable lo companies entitled lo
the small companies exemption.

Life Change Changes Lives
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directorfs Report) feotsiihuod)
Year ended 31 October 2025
The trustees, annual report was approved on 7 May 2026 and signed on behalf of the board of
trustees by-.
Mr Casement
Trustee
Mr Beckett
Trustee

Life Change Changes Lives
Company Limited by Guarantee
Independent Examinerfs Report to the Trustees of Life Change Changes Llves
Year ended 31 October 2025
I report lo the Iruslees on my examination of the financial statements of Life Change Changes Lives
('Ihe charity'l for the year ended 31 October 2025.
Responslbllltl88 and basis of report
As the Iruslees of the company land also ils directors for the purposes of company lawl you are
responsible for the preparation of the financial statements in accordance with the requirements of
Charities Act (Northern Ireland) 2008 (the '2008 Acl'l and the Companies Act 2006 I'lhe 2006 Act'i.
You are satisfied that the accounts of the company are not required by charity or company law to b8
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 Northem
Ireland under section 65{9llbl of the 2008 Act.
Independent examlnerfs statement
I have completed my examination. I confirm that no matters have come to my attention in connection
with my examination giving me c8USe to believe that in any material respect..
accounting records were not kept in respect 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 ststements do not comply with the accounting requirements of sgction 396 of
the 2006 Act other than any requirement that the accounts give a 'lrue and fairf view which
is not a matter considered as part of an independent examinatson., or
the financial statements have not been prepared in accordance with the methods and
principles of the Stslement of Recommended Praelice for accounting and reporting by
charities applicable lo charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 102).
I confirm that there are no other matters lo which your attention should be drawn lo enable a propor
understanding of th8 accounts lo be roached.
Niall Farrell FCA
Independent Examiner
Farrell Accountants Limited
16 Upper Square
Casllewellan
Co Down
BT319DD

Life Change Changes Lives
Company Limited by Guarantee
Statement of Financial Actlvities
(including income and expenditure account)
Year ended 31 October 2025
2025
Reslricled
funds Totsl fund5 Totsl funds
2024
Unrestricted
funds
Income and endowments
Donations and legacies
Charitable activities
Investment income
72,218
29,798
118
103,733
175,951
29,798
118
106,808
65.404
Total incom8
102,134
103.733
205,867
172,212
Expenditure
Expenditure on r81sing funds..
Costs of raising donations and
legacies
Costs of other trading activities
Expenditure on charitable activrf(ies
Total expenditure
56,841
23,789
12.963
64,988
13,663
1,078
79,729
121,829
37,452
14,041
173,322
105,890
44,569
15,130
10,11
93,593
165,589
Net income and net movement In funds
8,541
24.004
32,545
6,623
Reconclllation of funds
Total funds brought forward
Totsl funds carrled fr*pward
99,948
108,489
99.948
93,325
24,004
132,493
99,948
The slalemenl of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing acts'vities.
Thè notes on paggs 8 to 14 ft>rm part of these financial stat•ments.

Life Change Changes Lives
Company Llmlted by Guarantee
Statement of Financial Position
31 October 2025
2025
2024
Current assets
Cash al bank and in hand
132,493
99.948
Net current assets
132,493
132,493
99,948
Total assgtslgss currgnt liabilities
99,948
Funds of the charty
Restricted funds
Unreslricled funds
24,004
108,489
99,948
Total charlty funds
16
132.493
99,948
For the year ending 31 October 2025 the charity was entitled lo exemption from 8udit 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 question in accordance with sgction 476,.
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financi81 statements.
These financial statements have been prepared in accordance with the provisions applicable lo
companies subject to the small companies, regime.
These financial stslemenls were approved by the board of Iruslees and authorised for issue on 7 May
2026, and are signed on behalf of
e board by..
Mr Casement
Trustee
Mr Beckott
Trustee
The notes on pages 8 to 14 ft>rm part of these finaneÉal statèments.

Llfe Change Changes Lives
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 Oclober 2025
Ggngral information
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 compllance
These financial ststemenls 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 IFRS 1021 {Charitses
SORP IFRS 10211 and the Companies Act 2006.
Accounting policies
Ba$ls of preparation
The financial statements have been prepared on the historical cost basis, as modffied by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financi81 slalements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uneertainlies about the charity's abilty lo continue.
Judgements and key sources of estlmatlon uncertalnty
The preparation of the financial statements requires management to make judgements,
eslimales and assumptions that affect the amounls 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 circumstsnces. The judgements
(apart from those involving estimations) that management has made in the process of applying
the entrty'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 signrficant effect
on the amounts recognised in the financial slalements wer8 made during the year.
Accounting estimates and assumptions are made eoncerning the future and, by their nature. will
rarely equal the related 8Ctual outcome. The key assumptions and other sources of eslimalion
uncertainty that have a significant risk of causing a material adjustment lo 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 stslemenls were made during the year.

Life Change Changes Lives
Company Limited by Guarantee
Notes to the Financial Statements (¢ontlnuod)
Year ended 31 October 2025
Accounting policies {Wtsflnu¥d)
Fund accounting
Unreslricled fvnds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected lo restrictions on their expenditure declared by the donor or
through the terms of an appeal. and fall into one of sub-classes= restricted income funds or
endowment funds.
Incoming resources
All incoming resources are included in the statement of financial actlvtties when entitlement has
passed lo the charity., it Is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied lo particular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and ils amount can be measured reliably.
legacy income is recognised when receipt is probable and entillemenl Is eslablk8hed.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived frorn the eost lo the donor
or the eslimaled resale value. Donated facilitie$ 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 th8
contracted service. Thi5 is classified as unreslricled funds unless lttere is 8 contractual
requirement for il lo be spent on a particular purpose 8nd returned if unspent, in which case
it may be regarded as reslricled.

Life Change Changes Lives
Company Limited by Guarantee
Notes to the Financlal Statements fcontlnu•dJ
Year ended 31 October 2025
Accountlng pollcles (¢onllnuod)
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 ststemenl of
financial activities lo which il relates..
expenditure on raising funds includes the cost5 of all fundraising activities. events,
non-charilable trading activities. and the sale of donated goods.
expenditure on charitable aclmlies includes all costs incurred by a charity in undertaking
activities Ihal further its charitable aims for the benefit of ils beneficiaries, including those
support costs and costs relating lo the governance of the charity apportioned lo charitable
activities.
other expenditure includes all expenditure that is neither related lo raising funds for the
charity nor part of its expenditure on charitable aclivilie5.
All costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that aclivily. Shared costs are apportioned
be￿een the activities they contribute lo on a reasonable, justifiable and consistent basis.
Flnancial Inslruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the
contractual provisions of the inslrumenl.
Basic financial instruments are Initially reeognised at the amount re￿1vable or payable including
any related transaction costs, unless the arrangernenl constrtules a financing transaction, where
il is recognised at the present valu8 of the future payments discounted al a market rate of
interest for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expeeled lo be paid or received and not discounted.
Other financial instruments are subsequently measured at fair value. with any changes
recognised in profit or loss, with the exception of hedging inslrumenls in a designated hedging
relationship (see hedge accounting policyl.
Deflngd contrlbution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the exlenl
that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholty within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
10

Life Change Changes Llves
Company Limlted by Guarantee
Notes to the Financial Statements (contlnuod)
Year ended 31 October 2025
Llmlted by guarantee
Every member promises, if the company is dissolved while he. she or it is a member or within
twelve months after he, she or il ceases lo be a member, lo contribute such sum Inol exceeding
£11 as may be demanded of him, her or il towards the payment of the debts and liabilities of the
company incurred before he, she or it Geases 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
2025
Donatlon8
Donations
Fundraising
60,718
11,500
14.410
75,128
11,500
Grants
Grants
89,323
89,323
175,951
72,218
103,733
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donatlons
Donations
Fundraising
16,210
16,356
15,900
32,110
16,356
Grants
Grants
58,342
58,342
106,808
32,566
74,242
Charftable a¢tivltles
Unrestricted Total Funds Unrestricted Totsl Funds
Funds
2025
Funds
2024
Sale of goodslservicgs as part of direct
charitable activili8S
29,798
29,798
65,404
65,404
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Bank interest receivable
118
118
11

Life Change Changes Lives
Company Limited by Guarantee
Notes to the Financial Statements (contInu￿)
Year ended 31 October 2025
Costs of ralslng donatlons and lega¢les
Unreslricl8d
Funds
Restricted Total Funds
Funds
2025
Costs of raising donations and legacies - Grants
recewable
56,841
64,988
121,829
Unrestricted
Funds
Reslricled Total Funds
Funds
2024
Costs of raising donations and legacies - Grants
receivable
41,583
64,307
105,890
Costs of other Irading activities
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Costs of other trading activities - Shop costs
23,789
13,663
37,452
Unreslricled
Funds
Restricted Total Funds
Funds
2024
Costs of other trading activities - Shop costs
5,967
38,602
44,569
10. Expendlture on charltable actlvltles by fund type
Unreslricled
Funds
Restricted ToLIl Funds
Funds
2025
General running costs
Support costs
6,240
6.723
1,078
7.318
6,723
12.963
1,078
14,041
Unrestricted
Funds
Restricted Total Fund5
Funds
2024
General running costs
Support costs
10,232
4,898
10,232
4,898
15,130
15,130
12

Llfe Change Changes Lives
Company Limited by Guarantee
Notes to the Financial Statements (ContInt￿d)
Year ended 31 October 2025
11. Expendlture on charftable actlvltles by actlvlty type
Activities
undertaken
directly Support costs
Total funds
2025
Totsl fund
2024
General running cocts
Governance costs
7.318
7,318
6,723
14,041
10,232
4.898
6,723
7.318
6,723
15,130
12. Independent examlnatlon fees
2025
2024
Fees payable to the independent examiner for..
Independent examination of the financial slatemenls
1,200
1,150
13. Staff costs
The average head count of employees during the year was 412024.. 41. The average number of
full-time equivalent employees during the year is an81ysed as follows..
2025
2024
No.
Number ofslaff
No employee received employee benefits of more than £60,000 during the year {2024'. Nill.
14. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees.
15. Pensions and othgr post retiremont beneflts
Defined contribution plans
The amount recognised in income or expenditure as an 8xpense in relalion to defined
contribution plans was £2,010 {2024.' £4,9141-
13

Life Change Changes Lives
Company Limited by Guarantee
Notes to the Financial Statements (¢ontlnu8dJ
Year ended 31 October 2025
16. Analysls of charltable funds
Unrostrlctgd funds
At
1 November 2
024
At
31 October 2
025
Income Expenditure
General funds
99.948
102.134
193.5931
108,489
At
1 November 2
D23
At
31 October 20
24
Income Expenditure
General funds
64,658
97,970
162,6801
99,948
Restricted funds
At
1 November 2
024
At
31 October 2
025
Income Expenditure
Restricted funds
103,733
179,7291
24,004
Al
1 November 2
023
At
31 October 20
24
Income Expenditure
Reslricled funds
28,667
74,242
(102,9091
17. Analysls of net assels between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Current assets
108,489
24,004
132,493
Unrestrided
Funds
Reslricled Totsl Funds
Funds
2024
Current assets
99.948
99,948
14