Company Rggistralion Num￿r.. 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￿ Can￿￿11 IAFpointed 20 D8cernbeT 20241
Sean Sweeney {AppointeAI 20 Dac8mber 20241
Charlty Numbor In Northèm Ireland
NIC1(￿965
Company R¢gl$traUon Number
N￿39
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 Tr￿￿1 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 T￿Slee$, Rtrport, and the
unaudited financid ststements for the finaniial year ended 30 S8pt8mb8r 2025.
The financial statements 8r& pr8parÈd in accordance wlth ts compan￿ Act 2006. FRS 102 Tr Finan￿al
ReForting Standard appli(¥blo in the UK and Republ￿ of Imlan¢f and Accounting and Reporlng by Charflles..
Statement of Rewmmondgd Practi￿ a￿ty￿ble to charitAs preparing their finat￿la1 slAtemerts in accordance with
the Flnan(aal Reporknng Standard applic2ble in the UK Republic of IreLind IFRS 102}.
The Dlr8ctors' Rèport contains the information requlred to be provided in the Directors, AJ)nu81 Report und6r th&
Staternont of Rgcommended Practice ISORPI guldelltY8. The dirgciors of the company ar8 8lso charity trustees f
the purpDse iJf charity law and under the companvs Consti￿110n are knchvn as mèmbers of the board ol trust￿.
In Ihls ￿ptsrt the dlreclors of Life and Time present a surnmary of ils wrpose. govemancè. a¢bvibes. achievomenls
Bnrl fin8n¢e$ 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 ap￿ica￿e in the UK and Republc of Irdand FRS 102. tha ￿ganisat￿m 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 w*ide 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
addrf￿n. our clinical ieams hav& admlnistwed medKation on 812 (XuSt￿5, provwjed 75 epL8odes of telephone
ad*ice. undgrtaken 52 CSCI intorvèntions, 22 cath2ler 1nleNenO￿s. arKI supported 119 verificatlons of death. Our
doclors have also provkl¢d advlce on 49 (KwK￿s arbj atten￿ Pall￿ts thredly on 36 occasic￿.
We have contsnued our straiagy of Fwblic edu(xtion in palliatsve ￿ra and advan￿ care pL￿nIng. 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 a￿le￿[￿j Europoan CertTficale in Essential Palliauve Car6
qualifications and Underta￿n￿ 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)un￿TrJ 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 t*t 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 id￿l￿ed a￿1 disojssed by Ihe (IlrectOTS inthde:
1 Loss of rewtatiorTr. perhaps due to adverse pUbl￿ty 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 Ong￿ng risk and pofu85 are in plat* to mIE￿ale 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 e￿OSed.
Ha￿rtg eonsld8r8d all the Klentlhed risks. thè DirwAors do not Ihere to be a risk to the ortrg￿ng 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 pro￿￿10n of lls Sem￿ ￿thIn the War￿npOInt, 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 ed￿￿0￿ wtthin our c¥)mmunity with r89ard lo all aspects of palliativ& and
8nd of lrfe care through th¥ Th￿dIUM of PUb￿C 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￿ thrOWJh￿t the finandal year, gX(¥rt as notad. w8re as follows:
Dr Henry PAcLaughlln
Brian S￿j111(
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)
APpro￿d 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 $h¥e caplt8D
STATEMENT OF DIRECTORS, RESPONSIBILITIES
for fInan￿81 y88r ￿ded 30 September 2025
Tha dlr8clorg ar8 respcffl5ible for preparlng ￿ financyal ststeM￿ In af*md￿c8 Y￿1h aFplcable law and
r69ulation$.
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 a￿dance wllh Untted Kirwom Generally Accepted
Accounliro PraCt￿e (United Kiiwom Accounting Standards and appficab18 lawl irTrclLKling FRS102 "The Financial
R8POrting Standard applicable In the UK and Republic of I￿laThJ.. Undèr r￿panY 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 C￿rnpany for pori(xl.
In preparfng these financlal stalernents, ￿ directors are requlred to:
select suitable a￿OUnting wAla85 and appty them consist￿)ty.
make judgements and estlmates that are reasonab￿ and prUde￿tr.
slate whether th6 financial 8ts1gmgnts have been p￿pa￿d ￿ ac(x)Tdance with the relevant financial rep￿hn9
frameworl Identlfy those standar(1s. and note the effect and th9 rea￿nS 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 cOM￿￿d wlth thè requiremnts In p￿par]￿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
trna￿e 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 a￿1 henc& kn taking reasonth steps for tho pr9vent￿n and d&t8clion of
fraud and ottr￿r 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 r￿panY lh& flnarrial year 8nded 30 Septèmber 2025, whlch
compdse Ihe Statement of FlnanLlal Aththes (In¢x¥rporating an In(x)mè and E¥peTraibJre ArX￿ntI, 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 ￿re￿oIS that we have done 50, and st818 those matters that wg
have agreed to stsle to thom in this rep￿1 and for no othèr purpose. To the fullesl extent pemitted by ￿w, ￿ do not
accepl or assuma rèspon3lbilty to an￿e 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 p￿paratiOn of the financial stalemenis In acc(wthn￿ wth Ihe requirem&nts of thè Corrpanies Act 2006. The
company'$ diredors consider thal an audit ￿ not requi￿1 for this financial yoar undèr Chapl8r 3 of Part 16 01 the
C(¥npanl88 Act 20C6 and that an ind8p￿an{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 whe￿r 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 Charl￿S 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 ￿￿￿U￿ting records kept
by the company and a CL￿ParISOn 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) tr￿1 would be
r9quired in an audit aThJ cons￿u6nfy no optnion is gNen as to ¥vhelhgr the ac1x￿￿t$ 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 ￿epa￿d in accordance with the accountirKJ requiremgnts ofsedon 396 of
the Companlès Aet 2tK)6 and th the Met1￿ and ptirKlpJg8 of Ihe Statement of ReWmMend￿I P￿￿te
aPpI￿able io chariti8$ prgpariThJ th￿r aco)unts in aC￿￿an￿ WTth Ihe Financlal R8wrting Standard appli¢8bl8 in
the UK and of Ir8Lqnd IFRS1021
there Is fvrther tnforrn8lion needed for a proper und*stsndiro 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 h￿Tr9 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 acu￿118$
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 acc￿d3￿ wlth thg prOvbh￿S 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 dew*ited 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(￿r￿an￿ with secath 476 01 the CoMpan￿S Act21JO6.
The dlrectors acknowladg8 th8¢r Tespon5itMlties for erK%utirw that the 1￿MpanY keeps acc¢)unting records vthich
comply with sathn 386 and for pr&paring fina￿al 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 requIrem￿ts 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 I￿lary￿ 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 Chari￿s finarKFal statements.
Basls of pmparatlon
The finandal statamellts have been prepared on the going concern ba*s undgr the historical (*)st ¢onvendon,
modified to Includè c8rtain iterns at faw value. Thg fir￿￿al staiemenL8 have been prepated In 8¢¢ordance
wlth thè Statemant ol RerJ)mmended Pradce {SORP)'Accounling a￿1 R8POrting by Charibas preparing Ihelr
awounts in ac(x>rdance with the Fhandal R4)orbng StarKlard ￿1(a￿e in the UK aThJ Republic of Iral8J)d
FRS 102".
As pgrnilttbd by the Ccrfnpantes Act 2￿. th8 company has ￿rI*l 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 state￿￿1 ol RecA)mnH￿ed Pradi￿ ISORPI
-Accounting and ReFyxting by Ch8riti9s wepariThJ thelr a(Xx￿nts in a￿rdance 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 Fina￿la] 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 u￿Mate re￿ipt. Entit￿M￿nt 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 In￿M￿ 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
a￿angeMentS 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 <xJ-funders Is
recognised wh8n th8 cx>mpany is legalty entillod to Ihe ir￿XIMe becBusÈ it 18 ￿￿lling the conditions ￿ntained
in the relatad funding agreements. Where a grnnt 15 recefved In thance, its recOgn￿on is deferred and
Induded in creditL¥S. Where entill￿nt ¢x*AJrs before income is it is In debtors.
Grants frun govemments and othw c(>lurKJer5 tywcalty Inckjdè one of the folbwng typgs of conditlons..
- Porfomiance based ￿￿dItIOns.. whereby the company 1$ ¢￿tra¢￿allY entitkd lo funding onty to the 6xlènl
that Ihe core objecbves of thè grant wJreemenl are ￿l￿ve￿. Where the company 15 rneoling tha core
obiectlves ol a grant ogwomonL it re(y)gni8e5 the related expenditure. lo the extent that il is relmbursoblg by
the donor, as incomg.
-Tlme based condi￿on$. wh8r8by the (x)mpany is (x)ntsa¢tualty entrued to funding on the u)ndition that it is
ulilised in a particular pericKI. In Ihese cases the Gompany recwnls2s th& Income to the extent it is ulilised
withln the perf(Kl specifi8d in the agreement.
In th6 absence of such ￿nditiOns. assum1￿ thal recapt is wobab19 and the arn￿nt can be rellabty
measurad, grart income is reo)gnised once Ihfj [￿panY is ￿tified ol entittement
10

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 r￿1ve￿ towards (xpital gxp8nditure t¥8drted to thg Statement of Finandal ACti￿ltieS when
received or raceSvable, whichpyor is eartier.
Resourc8s Expènded
AJI resources expend￿1 ara atto￿￿1ed for on an ac¢ruab basis. CharTiable aclvtttes Indude costs of seNcas
and grdnts. support ￿$t¥ 8nd depre¢￿tI)n on rdated a55ets. Costs of generating funds similarty include
fvndraising activitses. ￿Staff costs not aUrfbut8d lo (kie category o18etivity ar9 8lk)caled or apportioned
pro-rats to the staffing ol Ihe relevani s6rvlr*. Finance, HR, ￿ ano adminislralivo staff costs are directly
attrfbutable lo irKlividual athities by oblective. Qknance costs am thosè awciated vrilh ￿nstitU10￿81 and
statutory r￿ulrernents.
Tangible fixed assets and depr8clatlon
Ta[￿ible fixed asset8 are stated at eAlSt or at valuation, less èctyJtnulatFd dgprecialion. Thg Gharge to
dgpreciation is calculated lo wrrile off I￿ orwJin81 ￿￿1 or valualion of tsnuib19 fix8d ass8ts. less thèlr èstimated
r&￿dUal value, over Iheir expected useful lives as fdkyws:
Flxture5, fftttngs and equipment
20% R&JucAng Balanco
Investments
Current asset Investm￿ts 8ro slaW al the of cost aNI net rgalisatA8 vakn.
Debtors
Debtors are recognlsed at setllernenl armunl due aft8r 8ny dis(x)unl offered. Prepaymen15 are valued at
the amount prepaid nel of any tr8de discounts due. Incm rfywgni88(I by thg company from government
agendes and other c(￿fu￿r$. but y8t ￿Ned at flnanoal year gnd, 18 inckthd in debtors.
Cash at bank and In hand
Cash at bank a￿1 in hand (x)mpr￿S cash on deposil at banks requ￿ng l&ss than threg months noticè of
wlthdrawal.
Taxatlon and def*Trod taxatlo
No ￿￿ent or deferred famation arises as the comtAny has bÈén urdnled charilable exemptlon. Irrecoverable
Va￿￿￿ added tax Is eXE￿sed as in¢urr&J.
Deferred tax is re￿gnIs￿d in r8stwt of all lJmlThJ dIffer￿oS Ihal have orvjinated but not reversed al the
balance sheel date where transactws or events have oC￿￿d 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 fU￿re. fwning differences are t8mFX)rary diff&ren￿S
bettveen the (xmnpanls laxable in(x)me and its results 8S Stat8d in the ffinancial statemènts.
Deferr￿￿ tsx Is Mo￿red on an Undi￿￿nLed 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
AC￿nIancY 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
cRED￿oR8
Amount$ falling dug wlthln one yèar
2025
2Q124
Trade cr8dilor
Taxation and SLK5al security costs
other creditors
A¢truals and deferrgj ￿n￿Me.
Pension acuual
Other a￿￿al8
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 FUndrai￿n￿
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 h￿ng 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 h3￿ng a share capllal.
Thé labllty of the members is lirnlled.
Every member of the company und¥tskos to C￿tribute to th& of the company In tho event of its batr
und up while (hey are menknrs. or¥￿trin ￿ year thereafter, the paym￿1 of the debts and liabilities of
fhe company contracted t¢for6 thèy Céa￿1 lo be memberE, and Ihg ¢Thts. charges and èxpenses of winding
up, and lor the adlustment of th& rights of Ihe conlritArtoYs al￿D￿ theMse￿S. 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