Company Rggistralion Numr.. N1646639 Charlty Numb•r'. NIC106965 Lrfe and Time {A company by gu*•. nDt havkng a 8har• capltall Annual Report and Unaudited Financial Statements for the financlal year ended 30 September 2025 Paul Hauety & Co 11 Th¢ Squar8 Rostrevor Co Down BT34 3AZ
Life and Time IA cornpany Ilmttfrd by guaranteo. not havtng a sharewl CONTENTS Page Referen and Admlnistr8Yve Infomiaflon Directors, Annual Report Statement of Directors, R8sponsibilities Independent Examinerfs Rewrt statement of Financial Activities Balan Sheet Notès to the Fln8nd81 Statements 10-14 Supplementary Infom)ation relating to the Finan Statements 16
Life and Time (A compaThy Ilmh8d by guaYant•8, Mt 4 sharo Caphall REFERENCE AND ADMINISTRATIVE INFORMATION Dlr8Ctors Dr Henry McLaughfin Brlan S(1110 John M¢Ginn Jacqueli Can11 IAFpointed 20 D8cernbeT 20241 Sean Sweeney {AppointeAI 20 Dac8mber 20241 Charlty Numbor In Northèm Ireland NIC1(965 Company R¢gl$traUon Number N39 Règlst•rèd 0ffl¢o and Principal Addross 16 The Square Rostrevor Co Down BT34 3A2 Nor1h8m Irelarml Independent Examlner Paul Hzgty & Co 11 Tr Squarè Rostrevor Co Down BT34 3AZ Prfnclpal Bankws First Tr1 Bank 4244 Hill Street Newry BT34 1AU
Life and Time IA company Ilmlttrd by guararrtee, nol hthng a sharo ¢apllal) DIRECTORS, ANNUAL REPORT for the financial year end 30 September 2025 The directors present their Directors, knnu81 RepKvI. combining Ih8 Dlr8doTs' Repwt TSlee$, Rtrport, and the unaudited financid ststements for the finaniial year ended 30 S8pt8mb8r 2025. The financial statements 8r& pr8parÈd in accordance wlth ts compan Act 2006. FRS 102 Tr Finanal ReForting Standard appli(¥blo in the UK and Republ of Imlan¢f and Accounting and Reporlng by Charflles.. Statement of Rewmmondgd Practi atyble to charitAs preparing their finatla1 slAtemerts in accordance with the Flnan(aal Reporknng Standard applic2ble in the UK Republic of IreLind IFRS 102}. The Dlr8ctors' Rèport contains the information requlred to be provided in the Directors, AJ)nu81 Report und6r th& Staternont of Rgcommended Practice ISORPI guldelltY8. The dirgciors of the company ar8 8lso charity trustees f the purpDse iJf charity law and under the companvs Consti110n are knchvn as mèmbers of the board ol trust. In Ihls ptsrt the dlreclors of Life and Time present a surnmary of ils wrpose. govemancè. a¢bvibes. achievomenls Bnrl fin8n¢e$ for the financial year 30 September 2025. The cornpany 18 a wistered charity and hence thè reKx)rt and results are pre8ente(l in a form whlch complles wllh Ihe requirements of Ihe Companles Ad 2006 8nd. allhough not obllged to comply wlh th8 Statement of R8(x)mmended PractKe apicae in the UK and Republc of Irdand FRS 102. tha ganisatm has Impl&m8nled its rewmmendalions where relevant In these firwniial statemenis. Rovlew of Achlov•ments and P•rlomhan¢e Th8 Directors are pleased to repK)rt th8t our 8eMc8 ojnbnuès to wide essential support to pationtg Ènd families acros5 thg South Down atea, inctuding the Mournes dislrtcL Slncè Ihè comm8rteTll8nt of the seNlcg. Lil8 & Time has deliwered 349 inlroducw vlslts. provSded 3.575 110.dock SLtpp(xt cèps. 8rKI rèsrM)nded lo 1,159 urgent callwouI8. In addrfn. our clinical ieams hav& admlnistwed medKation on 812 (XuSt5, provwjed 75 epL8odes of telephone adice. undgrtaken 52 CSCI intorvèntions, 22 cath2ler 1nleNenOs. arKI supported 119 verificatlons of death. Our doclors have also provkl¢d advlce on 49 (KwKs arbj atten Pallts thredly on 36 occasic. We have contsnued our straiagy of Fwblic edu(xtion in palliatsve ra and advan care pLnIng. in line wlh Health and SocAal Car& lCy. During fha year, we have delivered preserrtalions and facilitated discusslon8 Wth a range of communlty grtyJp5, hdping to increase awarerEss and understalldi of pallialwe aThJ enckof-Ilf8 (are. Further engagement opporiunltles ale plannod over the ccffning year. We remain comrnltt to Inv8sUng in the devebwent of our workForr8 afKI the wider pBlliative rare community. During the year. we hav8 lundad profe&8w)nal dwelopment opportunities for staff and other haalthcare provldets across the area. We continug to support our nurses in ale[j Europoan CertTficale in Essential Palliauve Car6 qualifications and Undertan postgradu810 sbjdy at k)cal univor5hl8s where desired. ensuring the highest standards of car8 for pauanls and frdmi11os. Flnancial R8vloW Ourfundiaising K)de1 has matured somewhat in that th& (xxnmittee have not had tr) dlrpctly lSe any ndS for some me. Don8fltsns' in lieu of flowers" or 'ln of are rv)w the main source of In(x)me is satisfactory al Fyesenl. The directors have ddivered on retenlion of a suilabb r88eNe aJTh)unTrJ to (at least} wnnlng costs. thus 8llc)wing for expansion of services In the MtyJm¢s area. Flnanclal Results Al the end of the financt81 year thè ¢x>mpany has assets of £262.693 12024 - £274,876) and liabili118s of 921.090 (2024-£18.6031. The tt assets of th& oynpany have decreaseil by£l14.6701. Prlnclpal Rlsks and UrKertafntig¥ The directrjrs hav8 ttJnsld8r6d the malor risks to %thlch the d)arity is exposed. Makjr rlsks which h8ve baen idled a1 disojssed by Ihe (IlrectOTS inthde: 1 Loss of rewtatiorTr. perhaps due to adverse pUblty or $8TricÉ failures, leadiro to a fall in public r¥Jnfidence In thg Charity and a (sequent reduction kn vduntary Income 2 lllcrease In sefwces by olher serAors suth as Marie -curie mvJht have a d&stotMli$lng gffect 3 Recruitment of suffi&enYy skllled and quaKfi$d 8tairto defiver care
Life and Tlme IA Company Ilmltèd by gurntO0. not havlng 8 shart Capit) DIRECTORS. ANNUAL REPORT for th8 financial year ended 30 Séptémber 2025 4 Injury lo Lone Working Staff fs an Ongng risk and pofu85 are in plat to mIEale same 5 After a hlatus In 2020 ¢ausod by the gk&al we resumed normal seNce in 2021 and havg sln¢e expanded into o new dlstrieL the MeS area in 2024. Thg Direciors take all 8ppropr818 steps lo nK#Jerdlv gWKf manage Ihe opèratitin81 risk5 to which volunteers, staff and assets of Ufo anEI Titn8 are eOSed. Hartg eonsld8r8d all the Klentlhed risks. thè DirwAors do not Ihere to be a risk to the ortrgng status of the organis8llon al this time Futur• Developm&nts Llfa ond Tirno intends to o)nJnue ks ir) small communhy group 8eltlngs. A stsrwjgrd f(Mal of lalkj di8cussion has bgen dev8lop8d so it can d8lfvw8d by any member of cornmiti. Thls w&8 thtgrrupled by COVID but has been relnsfaled. Lifè and fime an$ to conlinue pro10n of lls Sem thIn the WarnpOInt, Burren & Rostrevor IWBRI. Rathlriland, Hilltown & Mayobridge {RHMI areas and Moumes arealMRNI, hehj publr meetings and continued staff rgcNitrnent with a view to m8lnWning team nun*eTS for natural staff leave and tumovor. We airn to Increase awarene55 8nd provide ed0 wtthin our c¥)mmunity with r89ard lo all aspects of palliativ& and 8nd of lrfe care through th¥ ThdIUM of PUbC meedNJ4, y(hial media and our website. Covid affected our ability to delwer public edueatlon events however we have su¢(xssluNy reewed wilh our o)mrnunltl88 through these mediurns. Olr6Ctors The directors s8ry thrOWJht the finandal year, gX(¥rt as notad. w8re as follows: Dr Henry PAcLaughlln Brian Sj111( John McGinn Jacqueline Campbell IApw)int8d 20 December 20241 Sean Sweeney IApwinle(120 D8cember2024} Compllanco wlth S¢rtorWide Legislation and Slandards The company ang&J88 prwctiveW vith legislation, standards arKI (XKSes which aTe develyd for the seclor. Lifg and Tlme subscrfb6s to and is compliant th the fokjwing: The Companies Act 20L Thg Chariti95 SORP IFRS 102) APprod by the Boanl of Dlrectors on 12 June 2026 and slgned on Ils behalf by: DrHenry McLaughlln Director John McGlnn Dlreclor
Life and Timo IA company Ilmlted by guarant80, not havlng a $h¥e caplt8D STATEMENT OF DIRECTORS, RESPONSIBILITIES for fInan81 y88r ded 30 September 2025 Tha dlr8clorg ar8 respcffl5ible for preparlng financyal ststeM In af*mdc8 Y1h aFplcable law and r69ulation$. Company k9w requlres the directors to preparè finanrAal statements lor each financial year. Under that law the dlreclots have dected to prepa the flnanaal sts¢ements in adance wllh Untted Kirwom Generally Accepted Accounliro PraCte (United Kiiwom Accounting Standards and appficab18 lawl irTrclLKling FRS102 "The Financial R8POrting Standard applicable In the UK and Republic of IlaThJ.. Undèr rpanY law the directors must not apwov& the financial statements unl&&8 thèy arè satisfied that they gNe a true and lair view ol the state of affairs of th cornpawby and of the net incomè or &ndI1uré ofthe Crnpany for pori(xl. In preparfng these financlal stalernents, directors are requlred to: select suitable aOUnting wAla85 and appty them consist)ty. make judgements and estlmates that are reasonab and prUdetr. slate whether th6 financial 8ts1gmgnts have been ppad ac(x)Tdance with the relevant financial rephn9 frameworl Identlfy those standar(1s. and note the effect and th9 reanS for any mateiial dèparture from tho$tr standards,. and prepam the finan(xal stalernents C the 9ing eowm basis unless it L% Inapproprlats to presume that the company wlll eontinue in cperalp)n. The dlreet(¥s cortfiThn thal they have cOMd wlth thè requiremnts In ppar]J tho finanual statements. Th6 dlretrters are responsible for keewng adequate 8(xxxJnting rewrds that are suffitxetrt lo show and explain the companvs transactions and disclose wtth wsonabk acGuraw al any time the finan(xèl wsition of the company 8nd trnae them lo ensur8 that the financ(al stalements compty with the Companies Act 2006. They are also responsible for safeguarding the assets of Ihe o)mpany a1 henc& kn taking reasonth steps for tho pr9ventn and d&t8clion of fraud and ottrr irregularities. Approv by the Board of Dlroctors on 12 JUM 2026 and slgned on Its bèhall by. Ikv"L Dr Hgnry McLaughlin Drreclor /oh4L JfJ_ John McGlnn Dlrgctor
Life and Time IA company Ihlllted by uuarantee. not h4ving a share capital) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF DIRECTORS OF LIFE AND TIME W8 have examined the finan&al statements of the rpanY lh& flnarrial year 8nded 30 Septèmber 2025, whlch compdse Ihe Statement of FlnanLlal Aththes (In¢x¥rporating an In(x)mè and E¥peTraibJre ArXntI, the Balanco Shèet and the related not. This ieport is made sokly to the ¢rynpanYs mernbers, as a b. in aLWrdan wth Chapt&r 3 of Part 16 of th8 Companies Act 20. Our work has been undertaken so that we might ¢x)mpile the finandal ststèmgnts that we have been engaged to comt¥le, rfyport lo the Board of reoIS that we have done 50, and st818 those matters that wg have agreed to stsle to thom in this rep1 and for no othèr purpose. To the fullesl extent pemitted by w, do not accepl or assuma rèspon3lbilty to ane other than wmpany aThJ the companvs mèmbgrs. as a body, lor our work. or for thSs rerxyL Respo¢tlv rg¥pon¥]bllltl of dlrectors and •xamln•r Th& company'8 twst8&5 Iwho are alx) the dwectors Ihe ¢(xnpany the purposes of (mpany lawl are r8sponsible for th6 pparatiOn of the financial stalemenis In acc(wthn wth Ihe requirem&nts of thè Corrpanies Act 2006. The company'$ diredors consider thal an audit not requi1 for this financial yoar undèr Chapl8r 3 of Part 16 01 the C(¥npanl88 Act 20C6 and that an ind8pan{8xamlna1ion is wuired. M18 our r8spowbifty to.. examine the finanaal slatemenls urKfer soiaion 65 of the Charities Art fdlow the procedures laid down by the general tlrectN)ns gNen by Charity Corrrnisslon for Northern Ireland urKlei s8Ction 6519llb) of the Charfl ACL. and state wher partirjjlar Matte have lo wr atten11c. Bas18 of Independent examlnevs rep We have 8xamined your ccrtnpany flnandal stator[llts as r8qukgJ undar soctkjn 65 of the CharlS Act and our examinalw)n was carried out in ac)rdanCe the general Directions given by ChaT¢ty Commlsslon for Northem Ireland under section 6519)Ib) of the Charthgs Ac4. An exthnatktrn IndUd a revww of the Uting records kept by the company and a CLParISOn of the financAal statements pr8Benled with those (x)rds. 11 also Sncludes consideration of any unusual Items or di5ck)sures in the finandd stst8m8nts and seeking exptanalion5 from Ih& ireclors p)nceming any SLKh mattérs. proL%dures uThJertaken do not wovide all the evtden¢x) tr1 would be r9quired in an audit aThJ consu6nfy no optnion is gNen as to ¥vhelhgr the ac1xt$ pr6sent o Yrug and fairf viv44 and th8 report is Ilmilèd lo thcw Malle Sel out in the statement b6kMT. In connection with our ey2mlnatkn. no matter has come to wr attent1 gwes us cause to bpleve that in. ony material respecL- accounting rècords were not kepl in rdance wllh secllon 38fj of the Conyanies Act 201 the finanaal statements do not 8cc(Yd with tknse accwnlng rewrds the flnandal statements havo not been epad in accordance with the accountirKJ requiremgnts ofsedon 396 of the Companlès Aet 2tK)6 and th the Met1 and ptirKlpJg8 of Ihe Statement of ReWmMendI Pte aPpIable io chariti8$ prgpariThJ thr aco)unts in aCan WTth Ihe Financlal R8wrting Standard appli¢8bl8 in the UK and of Ir8Lqnd IFRS1021 there Is fvrther tnforrn8lion needed for a proper undstsndiro of the accounts lo t* machad. Ind•p•ndafit examin8rf5 statgment We hava no conesrn3 and have o)me across no oth¢T matters in conneclion th thè examination tr) whith att8ntion should bg drawn In this report in order to enab a proper undoTStaThlirwJ ol the fin8n£i81 statements to be reached. PAUL HAGERTY& CO 11 The Square Rostrevor Co Down BT34 3AZ Date: 12 Junè 2026
Life and Time IA compfyny Ilmlted by guaraht•g. not hTr9 a sharo capblal) STATEMENT OF FINANCIAL ACTIVITIES Ilncorporatlng an lrtcomÈ and Expènditure Account) for thB financlal year ernled 30 Septamb8r 2025 Unrestrl¢tod Fund5 2025 rotsl Unrestricted Funds Funds 2025 2024 Total Funds 2024 Incomlng Rosourca$ charitab actlvltles - Funds Recefved 298,389 298.389 229.(7 229,067 Resources Expend•d Charilabla acu118$ 313,059 313,059 233,849 233.849 Net Incomlngloutgoiry resour lJefor• transt 114670) 114.6701 14.7821 {4,782} Gross transfgr8 L(Ween funds N•t movement In fijnds for the financlal ygar 114,6701 114.6701 14,782) 14,7821 Re¢onclllatlon of fund5: Total fvnds beginning of the year 14 256.273 256.273 261.055 261,055 Tot#1 funds at the ond of the year 241.603 241.603 256,273 256,273 The Statement of Finarrial ActfvitSes indth all gains and losses re(wnis&l in the flnandal yèar. All inEx)rne and expenditure relale to conlinwng acbwties. The noies en p&Jes 10 10 14form olthe knrtlal statements
Life and Time IA company liinited by guarantsfr, not IMv]ng a shar• ¢apl CompÈny Nurnber. N1646639 BALANCE SHEET as al 30 Septèmber 2025 202S 2024 Notes Current Ass6ts Debto Invè$tmènts Cash at bank and in hand 10 11 422 51W1 210.690 46.247 228,629 262.693 274,876 Credltors.. Amounts falllng due wlthln (nD yo•r 12 (21.0901 118,6031 N8t Current Assets 241M13 256,273 Total A88ets less Cuvrent Llabllttles 241,603 256,273 Funds G8neral fund lunrestrictedl 241,603 256.273 Total funds 14 241,603 256,273 These financlal statemants havè bè8n prepared in accd3 wlth thg prOvbhS reL91l to small companlos thin Part 15 of the Compani6s Act 2006. For th8 finandal yèar erKkn 30 8eptgmber2025 Ihe company w&4 8ntTtled to exempllon from under sectk)n 477 of th6 Companlès Act 2006: and no nolicg has been dewited under secth)n 476. The dlrectors confim) that tho rnernbe have required the rnPany io obtain an audit of Its finanaal statem8nls for the financial year in 4ue3bon in a(ran with secath 476 01 the CoMpanS Act21JO6. The dlrectors acknowladg8 th8¢r Tespon5itMlties for erK%utirw that the 1MpanY keeps acc¢)unting records vthich comply with sathn 386 and for pr&paring finaal statements whth give a true and fair vl&w of Ihe state of affaiTS of Ihe company as at Ihe End of thg financaal year and of Jis profft and loss for the financial y&ar in 8ccordance th the requlrements of sedlons 394 and 395 and whKh otheTrvlsè )MPty with Ihe requIremts ol Companies Act 2006 relaung to flnandal statemènts, 80 far as applicable to the cMw#ny. Approv by the Board of Directorn and authorÉsed foT1$6ue on 12 Juno 2026 and signed on Its hall by Dr H•nry McLaughlln Dir?ctor John McGSnn Dlrector Th8 te$ pw 10 toi 14 forni partofthe sbternpnts
Lrfe and Time
IA Company Ilmhed by guarantso. not havlng a share Gapllall
NOTES TO THE FINANCIAL STATEMENTS
ftrr th¢ finano81 year ended 30 September 2025
GENERAL INFORMATK>N
Ltle and Time is a company Ilmlted by guarantee irwX)r)ra18d in Northern Ireland. Tr tpgislered offi(% of the
¢Xtnpany is 16 The Square. Rostrevor. Co t. BT34 3A4 Northem Ilary and the principal place ol
business of the o)mpany L% 16 The Square, Roslre¥ty. BT34 3AL The fln8 slatements havè bgen
presented in Pound 1£) whlth is al80 the fvncljonal ojrrerw of the compony.
SUMMARY OF SIGNIFICANT ACCOUNTING POUCIES
The followlng ac¢xxJnUng polrie8 have appliod consi8tenty In d6allng vhth items whSch are considered
malerlal in relation to thè Charis finarKFal statements.
Basls of pmparatlon
The finandal statamellts have been prepared on the going concern bas undgr the historical ()st ¢onvendon,
modified to Includè c8rtain iterns at faw value. Thg firal staiemenL8 have been prepated In 8¢¢ordance
wlth thè Statemant ol RerJ)mmended Pradce {SORP)'Accounling a1 R8POrting by Charibas preparing Ihelr
awounts in ac(x>rdance with the Fhandal R4)orbng StarKlard 1(ae in the UK aThJ Republic of Iral8J)d
FRS 102".
As pgrnilttbd by the Ccrfnpantes Act 2. th8 company has rIl Ihe standard fomals In that act for 1ho
Stslern8nt of Financial Adivibes and the Balance Sheet. Departum frnm the standard ftjrmals are to comply
witr Ihg rgquirements ol the Charfties SORP an4Y are in o)mplaryx with sedon 4.7. 10.6 and 15.2 of that
SORP.
Statament of compllance
The financral stslemenis of the company fv the finandal year endèd 31 Decemb 2017 have been preparèd
on the wing concefn basis and accothnce wrth the state1 ol RecA)mnHed Pradi ISORPI
-Accounting and ReFyxting by Ch8riti9s wepariThJ thelr a(Xxnts in ardance with lh8 Financlal Rewrting
Standard aOicable In the UK and Republ of Ireland FRS 102".
Cash flow Statement
The QOTllpany has availed of thè 8x8mpti( in FRS 102 frt¥n Ihe rw]uirem8nt to wodu(x a cash fflow
slatemenl because It is claswfi¢d as a srnal wmpany.
Incoming Resources
Voluntary income or pIt & Indudwj in the Slatement of Finala] Athti&s when Ihg ownpany Is 18g8lly
enlllod lo l( ils finanoal value can bè qLJantified ilh reasonab10 certainty and there Is reasonable certalnty of
its uMate reipt. EntitMnt to 18gaa8s is oJnsKIw8d gstatAished when thè cotnp8ny has been ngtifi'ed of a
distribution lo be mgde by the exgCUtor8. Incx•me r&&wgd M advan of duè p8rftsr1nan under a contract is
accounted for as defetTed income until eamed. Gtafits for actiwlies are recognised a6 incomè when the
related c¥)ndibon5 for legal enliuement have been m&L Al other InM Ss arxx)unted for on an aemals basks.
kncome from ehartt•bl activllies
Income from Gharitabh acfMb8s ind(Jde incomè eamwj from the supply of Servi undor contractual
aangeMentS and frorll perfomwnce related grants whh have conditiws that specify the provision of
partKuL4r ser(S to prowd8d by the wmpany. IrKome fr¢)m wrnmenl and othèr
cy)nlinued Life and Time IA company Ilmlted by guarantefi, not havlng a share cap NOTES TO THE FINANCIAL STATEMENTS for the finanaal year Ènded 30 S8Pternb8r 2025 Grants r1ve towards (xpital gxp8nditure t¥8drted to thg Statement of Finandal ACtiltieS when received or raceSvable, whichpyor is eartier. Resourc8s Expènded AJI resources expend1 ara atto1ed for on an ac¢ruab basis. CharTiable aclvtttes Indude costs of seNcas and grdnts. support $t¥ 8nd depre¢tI)n on rdated a55ets. Costs of generating funds similarty include fvndraising activitses. Staff costs not aUrfbut8d lo (kie category o18etivity ar9 8lk)caled or apportioned pro-rats to the staffing ol Ihe relevani s6rvlr. Finance, HR, ano adminislralivo staff costs are directly attrfbutable lo irKlividual athities by oblective. Qknance costs am thosè awciated vrilh nstitU1081 and statutory rulrernents. Tangible fixed assets and depr8clatlon Ta[ible fixed asset8 are stated at eAlSt or at valuation, less èctyJtnulatFd dgprecialion. Thg Gharge to dgpreciation is calculated lo wrrile off I orwJin81 1 or valualion of tsnuib19 fix8d ass8ts. less thèlr èstimated r&dUal value, over Iheir expected useful lives as fdkyws: Flxture5, fftttngs and equipment 20% R&JucAng Balanco Investments Current asset Investmts 8ro slaW al the of cost aNI net rgalisatA8 vakn. Debtors Debtors are recognlsed at setllernenl armunl due aft8r 8ny dis(x)unl offered. Prepaymen15 are valued at the amount prepaid nel of any tr8de discounts due. Incm rfywgni88(I by thg company from government agendes and other c(fur$. but y8t Ned at flnanoal year gnd, 18 inckthd in debtors. Cash at bank and In hand Cash at bank a1 in hand (x)mprS cash on deposil at banks requng l&ss than threg months noticè of wlthdrawal. Taxatlon and defTrod taxatlo No ent or deferred famation arises as the comtAny has bÈén urdnled charilable exemptlon. Irrecoverable Va added tax Is eXEsed as in¢urr&J. Deferred tax is regnIsd in r8stwt of all lJmlThJ dIfferoS Ihal have orvjinated but not reversed al the balance sheel date where transactws or events have oCd al that date that VMII result in an Obligatir to pay more tax In the fuiure. or a right lo pay kn tax in th8 fUre. fwning differences are t8mFX)rary diff&renS bettveen the (xmnpanls laxable in(x)me and its results 8S Stat8d in the ffinancial statemènts. Deferr tsx Is Mored on an UndinLed basis 8t the lax rdtes Ihat are antldp8t8d to apply In the periods In which tho timing drfF8rences are exFeCted to r8verse. b8s•I on tax Tates and laws that hav8 bèen enac or substsnlivoly gnacted by the balance sh•et d8t8. INCOME CHARITABLE ACTNMES Unrestrlcted R•strlct Funds Funds 2025 2024 Grant$ from governmonts and oth•r eo4unders: FuwKls Received 298389 298,389 229,067 EXPENDITURE CHARITABLE ACTIVITIES Dlrgct other Costs Support Costs 2025 2024 Fundraslng (xk8ts 18287 294.772 313,059 233.849 11
continued Life and Timo IA company Ilrnlted by guarantee. not havlng a 6harÈ eapita NOTES TO THE FINANCIAL STATEMENTS for the finandal year ènded 30 Seplernber 2025 SUPPORT COSTS Charltablè Activltlès 2025 2024 G8nèrdl Offlee Salaries,wages and related costs ACnIancY Services 25A60 267.912 1.380 25.48D 267.912 1.38D 24,314 151,514 400 294.772 294.772 176,228 ANALYSIS OF SUPPORT COSTS 2025 2024 General Offi salaries.wws and rd8t8d txjsts Accountary Services 25,480 267,912 1.380 24.314 151.514 400 294,772 176.228 NET INCOMING RESOURCES 2025 2024 Not Ineomlng Rèsourcos are stated after charglngll¢rndttlng>: Depredatlon of tan9lble assètg 3,125 INVESTMENT AND OTHER INCOME 2025 2024 Sundry incomo Bonk Inlerest 5.335 8.670 6,030 14.005 11,673 EMPLOYEES AND REMUNERATION Th8 Staff costs rr)rise: 2025 2024 Wage8 and saknes Pgnsion costs 219,891 1,903 141,235 221,794 141.235 TANGIBLE FIXED ASSETS FFxtures. flttlngs and equlpmenl Total Cost At 30 Sèpternb8r 2025 5.830 5,830 D•pro¢latlon At 30 September 2025 5.830 5,830 Net book value At 30 September 2025. 12
conlnued Life and Tlme IA ¢ompany Ilmlted by gu•rantg0, nol havrng a shaye capltall NOTES TO THE FINANCIAL STATEMENTS lor the financial year ended 30 September 2025 10. DEBTORS 2025 2024 Prepay7nents and accruèd irKxJme 422 11. INVESTMENTS 2025 2024 51,581 46.247 11 cREDoR8 Amount$ falling dug wlthln one yèar 2025 2Q124 Trade cr8dilor Taxation and SLK5al security costs other creditors A¢truals and deferrgj nMe. Pension acuual Other aal8 291 2,727 12.118 2.583 10.003 609 5,345 5.127 21.090 18,503 13. RESERVES 2025 2024 Al the teginning of the year Deficlc for the finaTKial yè8r 256.273 114.6701 261,055 14,7821 Al the end ofthe year 241.603 256.273 14. FUNDS 14.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestrlctgd Funds Total Funds At 1 October 2023 Movement during year 261,055 14,7821 261,055 14,7821 At 30 S8pt8mb8r 2024 Movemanl durityJ the financ year 256.273 114,6701 256,273 114.6701 At 30 September 2025 241.603 241,603 142 ANALYSIS OF MOVEMENTS ON FUNDS Balance 1 Octobèr 2024 Income ExpgndltuY• Tran8fgr8 Bal•n¢e befvjegn 30 S8pt8mbgr funds 2Q25 UnrostrIct funds General FUndrain 256.273 298.389 313,059 241,603 Total lunds 256.2n 298,389 313,059 241,603 13
continued Life and Time IA company Ilmfted by guarantèè, not hng a shar8 ¢4)118 NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 30 Septembar 2025 ANALYSIS OF NEf ASSET5 BY FUND Current assets Curront Ilabllitles Tot81 Unr8strfet8d gèn8ts1 fvrKts 262,693 121.0901 241,803 262,693 121.0901 241.603 15. STATUS Tho panY 18 limitsd by guatant68 not h3ng a share capllal. Thé labllty of the members is lirnlled. Every member of the company und¥tskos to Ctribute to th& of the company In tho event of its batr und up while (hey are menknrs. or¥trin year thereafter, the paym1 of the debts and liabilities of fhe company contracted t¢for6 thèy Céa1 lo be memberE, and Ihg ¢Thts. charges and èxpenses of winding up, and lor the adlustment of th& rights of Ihe conlritArtoYs alD theMseS. such amount as may L requir8d, not exceeding £ 1. 16. POST4ALANCE SHEET EVEKrs ThpAe have been no slgnifkant ovents 8ffe(JJng the Chartty su)cè thg finanaal year4KI. 14