Company Number: N1646639
Charlty Number. NIC106966
Life and Time
IA company limlted by guarantee, not havlng • sharo capllall
Annual Report and Unaudlt6d Flnanclal Statements
for th8 financial year ended 30 September 2023
Paul Hagèrty & Co
11 Tho Squarn
Rostrovor
Co Down
BT34 3AZ

Life and Time
IA company Ilmlted by guarAnteg, not havlng a sharn capltall
CONTENTS
Pago
Reference and Administrative Infomation
Direclors, Annual Report
Slatement of Directors, Responsibilities
Ind&pendent Examiner's Report
Slatement of Financial Activities
Balance Sheet
10
Notes to Ihe Financial Statements
Supplem@ntary Information relating to the Financial Slatements
17

Llfe and Time
IA company Ilmttod by guarantO0, nol having a share capltal)
REFERENCE AND ADMINISTRATIVE INFORMATION
DirgCtor8
Dr Henry McLaughlln
Mr Brian Scullion
Mr Martin McGinn IR9sign9d 23 May 20241
Mr John McGinn
Charfty Number In Northem Irèland
NIC106965
Company Number
N1646639
Registsred Offlce and Prlnclpal Addro88
16 Th8 Squarg
Rostsvor
Co Down
B T34 3AZ
Ind•pond9nt Examln8r
Paul Hagerty & Co
11 The Square
Rostrevor
Co Down
B T34 3AZ
Bankers
First Trust Bank
4244 Hill Street
Newry
Co Down
BT34 1AU

Life and Tlma
{A company limited by guarantee, not havlng a share copital)
DIRECTORS. ANNUAL REPORT
for the financial year ended 30 September 2023
The directors pre3enl their Directors, Annual ReporL comblning thè Dlr8CtoTr' Report and Trusteès, Report, and the
unaudiled financial statements for the financlal year ended 30 September 2023.
The financlal statements are prepared in accordance with thg Companies Act 2006, FRS 102 Th8 Flnancial R8portlng
StandaKI appllcable In the UK and Republi¢ of Ireland" and Accounting and Reporting by Charities., Statement of
Rècommended Pra¢tic& applicable to charitles preparing their financial statements in accordance with th8 Financial
R8POrting Standard applicable in the UK a￿j Rgpubllc of Ireland {FRS 1021.
The Directorn, R8port contalns tha infomiation required to be provlded in Ihe Directors, Annual Roport under the
Statement of Recommended Practic8 {SORPI guidelines. The dI￿tOrS of the company are also charity trustees for
the purpose of tharity law and under the company's conslltution afft known as m•mb8rs of th6 board of truslees.
In this report the directors of Llfe and Time p￿sent a Summary of its purpose, govarnance, activities, achlèvements
and finances for the financial year 30 September 2023.
Th8 company Is a raglstèred charity and hence the report and results are presented in a form which compli88 With tha
requirem8nts of the Companles Act 2006 and, although not obliged lo comply with the Statement of Recommended
Practice applicable in the UK and Republic of Iraland FRS 102, the organisatlon has Implemented ils recomtnendations
where r@18vant In these financial statsments.
Review of Actlvllles, Achiovoments and Performanca
The Directors are pleased lo report that cur servic8 continue8 to b8 needed and plans further expansion to the Mournes
area in 2024. From the commen￿ment of our servic8 we have d81iv8red up to a￿1 including 30th Sèptember 2023
end ol life care se￿CeS to 149 patients and their families over 1,936 nights with 570 home visits in our bNO districts in
thè South Down area .
W8 have continued our strategy of publlc èducation in palliatlve care and advanc&1 care planning which is in line with
HSC policy. We have provld8d pr8s6ntatlons and ¢)pportunllies for dlscussion at rnany community group8 and hava
more plann8d over the coming year,
We have funded several professional d8velopmant course8 for staff and othar SèNtce providers In Ihe area. We
continue lo supportcur nurses in achieving European Palliative Car8 Certification and Post GraduaÈ part-time courses
at local Unlversities when desirod.
Flnan¢lal Ravlew
Our fundraising modal has matured somewhat in that the cfjmmlttee have not had to direclly raise any funds for soma
tim8. Donations" in lieu of flowers" or"In mamory of are now the maln source of income which is satisfactory at pre88nL
The directors have d8liv8red on retention of a 8uilabl8 r8s6rve amounting to lat least) slx months wnning costs, thu5
allowing for expansion of s8rvices in lh8 Moume8 area..
Flnancial Results
Al the end of the financial year Ihg Company has assets of £275,88712022 - £178,991) and liabilitieg of £14,83212022
- £5,422). Tha net assets of the company have increased by £87,486.

Life and Time
{A cornpany Ilmltgd by guarantge, not havlng a $haro capltall
DIRECTORS. ANNUAL REPORT
for th8 financial year end8d 30 S@pt8mb8r 2023
Principal Ri8k8 and Unc8rtaintie8
The directors have considered the major risk5 to which the charity 18 exposed.
Major risks which have been identified and discussed by the directors include-
1 Loss of reputation, perhaps due to advers8 publlciLy or Servi￿ failures, leading to a fall in public confidence in the
¢harity and a con$8qu8nt reduction In voluntary Incom9
2 Incr8ase In seNlc8s by olhar séctors such as Mari& -cur18 might have a destsbili5ing effect
3 Recruitment of sufficienly ski116d and qualified staff lo d8liv8r care
4 Injury to Lone Working Staff is an ongoing risk and policies are in plac8 to mltigate samè
5 After a hlatU8 in 2020 caused by the global pandemi¢ we resumed normal service in 2021 and havè since èxpanded
Into a district, Rathfilland, Hilltown & Mayobridge (RHM), and plan further expansion in the Mournes ar88 in 2024.
The Directors take all appropriat8 Steps to moderat8 and manage the operational ￿Sk$ tc whlch volunteers, Staff and
assets of Life and Tim& are ￿poS&J.
Having considered all th8 id8nlif18d risks, the Directors do not consid8r there to be a risk to the on-goirKJ status of tha
organisation at thi8 time
Future D¢velopments
Llfe and Time Intends lo continue its work in small c(Jmmunty group settings, A standard formal of tslkl discussion has
bean dave10￿d so It can be delivered by any member of the commltte6. This was interrupted by COVID but has since
b88n r8lnstatsd.
Life and Tim8 plans to continug provision of its s8NiC8 Wlthln the Warienpoint, Burren & Rostrevor WBR) a￿1
Rathfriland, Hilltown & Mayobtidge IRHM} areas and has met with stakoholdèrs In thè Mournes area, held public
meetings and commenced ￿erUitment of 3taff th a view lo expansion inb that area in 2024.
We alm to Increase awareness and provide ￿ucation within our communily with regard to all aspects of palliatlV6 and
end of life care through the medium of publlc meeting5, 50¢ial media and our website. Covid affect8d our ability to
dèliver publio education events howeverwe have been able to reengage with our communilies thrO￿h these mediums.
We ar@ cunBnlly rolling out a naw pllot for a new facet of the servlce, Famlly Outreach Support, which will mean Ihal
any family referred lo Life & fime, will hav8 a limited number of visits from a L&T appointed Soclal WoTkerlcounsellor
lo help support th8m whilst a famity member is b8ing gwen End of Life Car9.
Dlrectors
The directorg who served throughout the flnancial year, except as nDled. were a8 follows..
Dr Henry McLau9hlln
Mr Brian Scullion
Mr Martin McGinn (Resigned 23 May 20241
Mr John McGinn
Compllance wlth Sector-WSde Leglslatlon and Standard8
The company engages pr￿aCtiVelY with legislallon, standards and code8 which ar8 doveloped for thè sector, Life and
Time 8ubscribes to and is complientwith the following..
The Companies Act 2006
The Charities SORP (FRS 1021

Llfe and Tlme
(A company Ilmlted by 9￿aran￿o. mot having a share copltal
DIRECTORS, ANNUAL REPORT
for Ihe finaniial year ended 30 Septerllber 2023
Imvr*rf hv thA RnxrA nf nirec¢orB on 14 June 2024 and signed on its behalf by..
Dr Henry McLaughlln
Dlrector
s.ji
Brian Scullion
MrJohn M¢Glnn
Dlrector

Life and Time
(A company 11m1t￿ by uuarantlo, not havlng a shar& caplta
STATEMENT OF DIRECTORS, RESPONSIBILITIES
for the financial year ended 30 September 2023
Th8 directors are responslble for preparlng the financial statements in accordancg with applicablg law and regulation8.
Company law r￿U{rès thé directors lo prepare financial statements for eath financial year. Under that law the éiredor¥
have 61@ctad to pr8par8 the financial stalements in accordance wlth Unlted Kingdom Generally A¢wted Accounting
Practice (United Kingdom Accounting Standards and applicable lawl Includlng FRS102 The Finan¢ial Reporting
Standard applicable in the UK and Republic of Ir&land" Undar company law tha directors must not approve the financial
Statements unlejs they are satisfied that they give a true and fair vlaw of th8 State of affai18 of the company and of the
net income cr expenditure of the wmpany for that peric(l.
In prgp8ring these fingncial statements, the directors are required to.,
select suitable accounting policles and aFvly them consislenlly.
make judg8ments and 6Stlmales that are reasonable and prudent,,
state whether the financial stat8m&nts hav6 be8n prepared in accordance wlth the relevant financial reporbng
fram8WOrt<, identify those stsndards, and not8 the effect and the rgasons for any material departure from those
standartls., and
prepare the financial st8t8mants on thè going concam basis unlass It Is Inapproprlate to presume that the company
will continue in operation.
The dlrectors confirm that they have complied with the above requirements in praparing the financial stat8menls.
The directors are responsible for keeplng adequate accounting records that are sufficient to show and explain thè
Company's transactions and disclose with reasonable accuracy at any time the financial posilion of the company and
enable them to ensur8 that th8 financial statsments comply with. They are also responsible for safegUa￿ling the assets
of th6 company and h8nce fortaklng raasonabl8 Steps forthe prevention and detectlon of fraud and Dlher irregularities.
n"
'*¢tors on 14 Juno 2024 and 81gned on ItB bahall by:
Dr Hènry McLaughlln
Dlrector
Mr Brian Scullion
Ja A4.6
Mr John McGlnn
Dlroctor

Life and Time
{A company Ilmltod by guarantoo, nol havlng a Sham capltal
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF
DIRECTORS OF LIFE AND TIME
We have examined the financial slatem8nts of th8 company for the financial year 8ndgd 30 September 2023, whlch
mprise the Slatemenl of Financial Activiti98 lincorporaling an Income and Expandllur8 Aecountl, the Balance Sh86t
and the related notes.
This report Is made solely to the company's membors, as a body. in accord8n￿ with Chapter 3 of Part 16 of thè
Companies Ad 2006, Our work h85 been undertaken so that we mlght compil8 the financial slatem?nts that we have
b8én angaged to compl16, r8POrt to the Board of Diredors that we have done so, and state those mallers that we have
agreèd to slate to them in this report and for no olher purpose. To the fullest extent permitted by law, we do not accept
or a$sum@ responsibility to anyon& other than the company and Ihe company's members, as a body, for our Nvork, or
for thls rèport.
Re8pectlve re8ponslbllltl88 of dlrectors and 8xamlnar
The company's trustees Ivvho are al80 the director5 of Ihg company for th8 purposes of company law) are rgsponslblè
for Ihe preparation of the financial s181ements in accordance with th8 requir6m8nls of the Companies Acl 2006. Th8
company's directors consider that an audit 15 not reqUI￿d for Ihis financial year under Chapt8r 3 of Part 16 of the
Companies Act 2006 and that an independent examination is requi￿d.
It Is our responsibillty to..
8xamln& th8 Financlal statèmènts undar s8Ction 65 of the Charities Act,.
follow th8 procedur8s laid down by the general Dir9clions glvan by the Charity Commission for Northern Ireland
under section 6519)(bl of the Charities Act. and
state wh8th8r particular matt8rs have come to our attention.
Ba¥is of independent examlnefg report
We have examined your company fin8noial statements as required under seclion 65 of the Charitie8 Act and our
examlnatlon was carrled out in accordance with the general Directions given by the Charity Commission for Northern
Ireland under Section 65{9llb) of the Charitles Act. An examlnatlon Inelude5 a review of the accounting record8 kept by
the company and a comparison ofthe financial ststements presented with those records, It also includes ¢onsideration
of any unusual itams or dlsclosurns In thè flnanclal statements and seeking explanallons from the dlreclors concerning
any such matters. The proc8dur8s und&rtak8n do not provlde all the evidence that would be required In an audit and
cons8quently no opinion is giv8n as to whether the accounts present a 'tru8 and falr, vlaw and the report 1$ limited to
those matters set out in the stat&ment b61ow.
In connection wilh our examination, no matter has com8 lo our att8ntion which give8 us caus6 to believe that In. any
material respect..
accounting records were not kept In accordance with se¢tion 386 of Ihe Companies Act 2￿6
the financial stataments do not a¢¢ord wlth those accountlng records
the financial statements have not been prepared In accordanee with the a¢¢ounting requirements of section 396 of
tha Companias Act 2006 and with the methods and princlples of the Statement of Recommended Practice
appllcable to charities preparing Ihsir accounts in accordanc8 With the Financial Reporting Standard appli¢able in
th8 UK and Republic of Ireland {FRS102}
there 18 further infomiation needed lor a pK)P8r und6rstandln9 of the accounts to ￿ reached.
Indopendgnt examinorf$ 8latemgnt
We have no ￿ncernS and have oome across no other matters in connection with th8 8xamin8tion to which attantlon
uld be drawn in thÉs report in order lo enable a proper understanding of the financial statements to be reached.
P.J H.a"+
PAUL14AGERTY & CO
11 The Square
Roslr8vor
Co Down
BT34 3AZ
Dat8: 14 Jun9 2024

Llfe and Tlma
{A company Ilmltod by guarant99, not havlng a sharo capltall
STATEMENT OF FINANCIAL ACTIVITIES
Ilncorporatlng an Incom6 and Exp&ndllur6 Accoun¥
for the financial year ended 30 September 2023
Unrestrlcted
Funds
2023
Totsl Unrestrfcted Restricted
Funds
Funds
2022
2022
Total
2023
2022
Noté8
Incomlng Resources
Charitable activities
- Funds Received
258,150
258,150
202,814
202,814
Rèsources Expended
Charitabl8 activltlas
170,664
170,664
119,746
119,746
Net incomlngloutgolng rèscfrurcé8
bgfore tran5fgrs
Gross transfers be￿n funds
87,486
87,486
83,068
83,068
Net movement in fundB for the
flnanclal year
87,486
87A86
83,068
83.068
Reconclllatlon of funds
Balances brought foNard at 1 Octobèr
2022
14
173,569
173.569
90,501
90.501
Balanc98 carried fO￿ard at 30
8optsmber 2023
261,OSS
261.065
173,569
173,569
The Statement of Flnanclal Actlvltles Includes all gains a￿4 IDsses recognised in the finanoal year.
All inwrne and expenditure relate to continuing activities.
The notes on pages 1110 16 form part of Ihe financial statements

Life and Tlme
IA company Ilmltgd by guar*ntg•, not havjng a sharo capllall
Company Number: N1646639
BALANCE SHEET
as at 30 September 2023
2023
2022
Not08
Flxed Assets
Tangible assets
3,124
3,125
Current Assets
Debtors
In￿stm@nts
Cash at bank and In hand
10
320
40,216
232,227
175.866
272,763
175,888
Creditors: Amounts f411ing due within one year
12
114,B32)
(5,422)
Net Current Assets
257,931
170.444
Totsl A$80ts less Curront Llabllltlos
261,055
173.569
Fund8
Restricted twst funds
General fund lunreslricledl
4,720
188,849
261,055
Totsl fund8
14
261,055
173.569
These financial statements have been prepared in aocordance with the special provisions relating to small compani85
within Part 15 ofth8 Companl8s Acl 2006.
For the fin8ncial year ended 30 September 2023 the company was 8ntilJed to èxemption from audlt under sectlon 477
of the Companres Act 201A', and no notic8 has b88n deposited uThler section 476.
The directors confirm that the members have not required the company to obtain an audit of its financial statemènts for
the financlal year In quesllon In accordance wilh section 476 of the Companies Act 2006.
The directors a¢knowledge their responsibilities for ensuring that the ¢ompany keeps accountlng records which comply
with s8Ction 388 and for preparing financial statements whlch give a true and fair view of the state of affair8 of tho
company as at the 6nd of the financial year and of ils profft and loss for the flnanclal year In ac￿rdanCe with the
requirements of sections 394 and 395 and whlch otherwise oomply with tha requlrements of the Companies Act 2006
relating to financial statements, so far as gpplicable to th6 c(xMpany.
-7clors and authorised for i88ue on 14 Jun• 2024 and slgnad on It8 behalf by
Dr Henry McLaughlin
Dlroctor
io
Brlan Sculllon
to
PA
Mr John McGinn
Director
The noleg on page& 1110 15 form part of the ffinancial statements
10

Life and Time
IA company limited by guarnntee, not having o share c8pltaD
NOTES TO THE FINANCIAL STATEMENTS
for Ihe financial y8ar gnd8d 30 September 2023
GENERAL INFORMATION
Life and Time is a company Ilmitgd by guarantee incorporalèd In Northem Ireland. The reglstered office of th9
company is 1 S The Square, Rostrevor, Co Down, BT34 3AZ and the principal place ofbusiness ofthe company
is Unit 2 2a Meeting Slre&t. Warr@npolnt. Th8 financial statements ha￿ b8&n presenlad In Pound Sterling l£}
which is also the functional currency of th8 company.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting pollcies have been applied consistently in dealing with items which are considered
material in relation to the charity's financial statements.
Basls of preparatlon
Th8 financial stat8ments hav8 been prepared on th8 golng con￿r￿ basis underthe hlslorlcal cost convontion,
modified to includ8 certain it8m8 al fair valu8. The financial statemants have been prepared in aocordance with
the Statement of R8comm8nd8d Practice (SORP) "Accounting and Reporting by Charitiès preparing their
accounts in accordance wth the Financial R8POrting Standard applicable in the UK and Republic of Ireland
FRS 102
As permltled by the Companies Act 2006, the wmpany has varied the slandard formats In that act for tha
Statement of Flnanclal Activities and the Balance Sheel. Departure8 from Ihe standard formats ar8 lo comply
th the requirements of the Charities SORP and are In compliance wth section 4.7, 10.6 and 15.2 of that
SORP.
Slatgm&nt of compllanco
Th8 financial 8tatement8 or th8 company for th8 finaneial year andad 31 Dacember 2017 have been prepared
on the going concern basis and in accordance with th8 Stst8menl of R8comm8nded Practice ISORP)
"Accounling and Reporting by Charities prepBring their accounts in accordance th the Financial Rèporting
Standard applicable in the UK and Republic of Ireland FRS 102"
Cash fl¢)w statement
Thp company has availed ofthe exemption In FRS 102 from the requirement to produce a cash flow stat8m8nt
bècause It Is classlfied as a small company.
11

Llfe and Tlme
IA ¢omp*ny limitèd by guarantee, not having a sharg ¢apltall
NOTES TO THE FINANCIAL STATEMENTS
continued
for the tinancaal year ended 30 September 2023
Incomlng Resource8
Voluntary incom@ or capital is includèd In Ihe Ststemenl of Financial Actfvitles when the company is legally
entitled to it, its financial value can be quantified with reasonable certainty and there Is reasonabl6 certainty of
its ultimate receipt Entitlement to legacies is consldered èstablished when the company has been notlfted of a
dlstribution lo be made by the ex&cutors. Incom8 r6c8tved in advanc6 of due performance under a contract is
accounted for as deferred incomts until earn8d. Grants lor activtties are recognised as incom& when the related
conditions for legal entitlement have been met, All other income is account￿ for on an accwals basis.
Income from charltable actfvitlés
Income from Cha￿tabl9 actlvltles Indud8 inwme earned from the supply of seNl¢es undgr contractual
arrangem8nts and from performan¢& rglated grants whlch have conditions that specify the provision of
particular 8aNicès to bè provided by the company, Income from govamment and other co-fvnders is re¢ognlsed
whell the cornpany is18gally antitled to the incA)me because it is fulfflling the conditlons contained in the related
fvnding agreements. Where a grant is r8ceived in advance, its recognition is d&farr6d and includèd in creditors.
ere entitlement occurs before income is received, it is accru8d in d8btor8.
Grants from govemments and other ¢o-fvnders typically Incl￿18 one of the following typ6s of condllions..
Pèrformance based oonditions.. whereby the company Is contractually onlit1￿ to fUndIr￿ only to the ext6nt
thatthe corè oblectlvas ofthe grant agreement are achieved. Mere the company is meeting the core objeciives
of a grant agr8emant, il recoynlses tha related expendI￿re, lo the extent that it Is reimbursable by the donor.
a8 incom8.
-Time based conditions.. whereby the company 18 contractually enti118d lo fundlng on thé condition that it Is
utilised in a particular period. In thes8 cases th8 company recogni888 the incom8 to th8 8xl8nt It is utilised
within the period speGified in the agreement.
In the absen(£ of such conditions, assuming that re￿Ipl is probable and the amount can be reliably measured,
grant income is recognised once the company is notified of entitlement
Grants rec8ived towards caplta] oxpgndlture are credited to the Stalement of Flnanclal Actlvities when received
or [￿lY￿bE8, which8ver IB 8arfier.
Resources Expended
All resources expended are accounted for on an amals basis. Charitable activiti88 include C08ts of 8eNi¢6s
and grants, support costs and depredation on related assets. Costs of generating funds similarty include
fundraising activities. Non-5taff costs not attrlbuted to One category of activity are allocated or apportioned prD-
rata lo th& staffing of tha relavant saNKe. Finance, HR, IT and admlnistratlve staff cos15 a￿ directly attributable
to Indlvldual actlvllias by obleclive. Govemance costs aro thoso assoclated ￿th constitutional and statutory
requirements.
Tangible fixed agsets and depreclation
Tangible fixed assets are stated at ¢ost or at valuallon, less accurnulated d8pr8ciation. The charge to
depreciation Is calculated to wrlte off the original ￿$t or valuation of tangible fixed assets, less their e8timated
residual value, over Ih@ir expacted usèful lives as follows,,
Fixtur6s, fittlngs and 4ulpment
20% Reduclng Balance
Investments
Current asset investments are slated at the lower of cost and net realisable value.
D8btor8
Debtors aré recognised at Ihe settlement amount due aftér any discount offered. Prepayments are valued at
the amount prépaid nèt of any trade discounts dug. Incom8 recognlsed by tha company from government
agenues and other co-funders, but not yet raceived al financial year 8nd. is included in dabtors.
Cash at bank and in hand
Cash al bank and in hand comprises cash on deposit at banks r@qulring less than three months notice of
wllhdrawal.
12

Life and Time
(A company Ilmllèd by g￿arant￿O, mot havlng a shar• capital)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year anded 30 Septèmber 2023
Taxatlon and deferred taxatlon
No current or deferred taxation ari88s as the company has bèan grantad charitable éxemption. Irrecovgrable
valued added tax is expens￿ as incurred.
Defe￿ed tax is recognised in respect of all liming differences that have originated but not reversed at the
balance sheet dale where Iransadions or events have occurred at that date that will resulE in an obligation to
pay more tax In the future, or a right to pay less lax in the future. TSming differences are temporary differences
bètween the companys taxabl8 Incom8 and results as ststed in the finan¢i81 ststemenls,
DefetTed tax is measured on an undiscounted basÈs at the tax rates that are antitipaled to apply in the periods
In which th& tlming diff6r@n￿S ar8 8xpected to reverse, based on lax rates and laws that havé beèn ènacted
or substantively enacted by the balance sh88t dale.
INCOME
CHARITABLE ACTIVITIES
Unre8trl¢led Re8trf¢ted
Funds
Funds
2023
2022
Funds R8cèlvad
258,160
268,150
202,814
EXPENDITURE
CHARITABLE ACTIVITIE8
Direct
Costs
Oth6r
Costs
Support
Costs
2023
2022
Fundrasing costs
14,168
166,496
170,664
119,746
SUPPORT COSTS
Charltsble
Actlvltlas
2023
2022
Salarie8,wages and related costs
General Office
Accountancy SeNtces
135,457
20,439
600
135,457
20,439
600
95.821
11,933
600
158,496
156,498
108,354
ANALYSIS OF SUPPORT COSTS
2023
2022
Salaries,wages and related costs
General Offico
Accountancy SeNce5
135,457
20,439
600
95.821
11.933
600
166,496
108.354
NET INCOMING RESOURCES
2023
2022
Net Incomlng Re80urce8 are 8tsted aft&r charglngl{crodltlngl:
Depreciation of tangible assets
781
INVESTMENT AND OTHER INCOME
2023
2022
Sundry income
Bank in19rest
118
1A88
1,606
13

Llfe and Time
(A company Ilmltgd by guarant8•, not havlng a 8har8 capltal
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 30 September 2023
EMPLOYEES AND REMUNERATION
The stsff costs compris8:
2023
2022
Wages and salaries
103,137
81.911
TANGIBLE FIXED ASSET8
Fixtures,
flttlngs and
equlpmont
Total
C081
At 1 October 2022
Additions
5,050
780
5,050
780
At 30 Seplember 2023
5,830
5,830
Dèprèclatlon
At 1 Octob@r 2022
Charge for the financial yèar
1,925
781
1,925
781
At 30 September 2023
2,706
2,706
Net book value
At 30 September 2023
3,124
3,124
At 30 Sèptember 2022
3,125
3,125
10.
DEBTORS
2023
2022
Prepayments and accrued In￿Me
320
11.
CURRENT AssEf INVESTMENTS
2023
2022
40,216
12.
CREDITORS
Amounts falling due within one yBar
2023
2D22
Trade ¢redilors
Taxation and social security costs
Other credltors
Accruals and deferred income
783
2,194
8.855
3,000
187
3.831
1.404
14,832
5.422
13.
RESERVES
2023
2022
Al 1 October 2022
Surplus for thé financial year
173,669
87,486
90,501
83,068
Al 3Q September 2023
261,065
173,569
14

Life and Time
IA company Ilmlted by guarantee, not having a share capltall
NOTES TO THE FINANCIAL STATEMENTS
contlnued
for the finan(ial year ended 30 September 2023
14.
FUNDS
14.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestrlcted
Fund$
Totsl
Fundg
At 1 October 2021
Mov6ment during the financial year
90,501
78,348
90,501
83.068
At 30 September 2022
Movement during the financial year
173,569
87,488
173,569
87,486
At 30 September 2023
261,055
261,055
14.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balanc8
1 October
2022
Income Expandlture
Transfors
Balanco
b8lween 30 Sgpl•mbor
funds
2023
Unregtricted fvnds
General Fundralslng
173,569
258,150
170,664
261,055
Total funds
173,569
258,150
170,664
281,065
14.3 ANALYSIS OF NET ASSETS BY FUND
Fixed
assets
- charity use
Current
as8ets
Current
liabiliti88
Total
unrestiiCt￿ general funds
3,124
272,763
114,832)
261,055
3,124
272,763
(14,832)
261,055
15.
STATUS
The company is limited by guarantee not having a share capital.
The liabillty of the membors Is Ilrnlted.
Every member of the company undertakes to Contribute to the assets of tho ￿MpanY in the avant of Its bèlng
wound up while they are members, or within one year thereafter, for the payment of the debts and Ilabllilies of
the company contracted b6for6 they ceasad to be membars, and the costs. charges and expenses of windlng
up. and for the adju8trnent of the rights orth8 contrlbutors among thamselv&s. such amount as may be required,
not exceeding £ 1.
16.
POST.BALANCE SHEET EVENTS
There have been no significant events affeoting the Charity since the flnanclal year-end.
15