CHARITY REGISTRATION NUMBER: NIC107663
Let's Change Tomorrow
Unaudited Financial Statements
30 November 2022
PFS ACCOUNTANTS AND AUDITORS LTD
Chartered Certified Accountant
122 Main Street
Dungiven
Co Derry
BT47 4LG

Let's Change Tomorrow
Financial Statements
Year ended 30 November 2022
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements

Let's Change Tomorrow
Trustees. Annual Report
Year ended 30 November 2022
The trustees present their report and the unaudited financial statements of the charity for the year
ended 30 November 2022
Reference and adminlstratlve detalls
Reglstered charlty name
Let's Change Tomorrow
Charlty reglstratlon number
NIC107663
Prlnclpal offlce and registered 26 Ardcairn
offlce
Dungiven
Co Derry
BT47 4UB
The trustees
Anne Mccloskey
Rebecca Doran
Berach O'Hagan
Accountants
PFS Accountants and auditors Ltd
Chartered accountant
122 Main Street
Dungiven
Co Dery
BT47 4LG
Structure* governance and management
Let's Change Tomorrow Twst was established on 19 February 2020 and has three trustees. The trust
constitution was formally adopted at the first generdl meeting.
Objectlves and activities
The objective of the charity is to demonstrate true Christian value of compassion by delivering aid to
individuals, families or communities that suffer as a resull of natural disaster, war or strife. In order to
carry out the charitable purpose the charity will raise funds, receive grants and donations and apply
funds to carry out the work ofthe charity.
Achievements and performance
During the year ended 30 November 2022 the charity receNed donations of £9,318. They also held
very successful goll day which raised funds of £12,145. The charity also received a grant of £1,000
from Dungiven outreach.

Let's Change Tomorrow
Trustees. Annual Report (contlnued)
Year ended 30 November 2022
Financial review
During the year the charily made a net surplus of £7.205. this is shown on page 4 to the accounts.
Review of charity's financial position at the year end
As at the 30 November 2022 the charity had total charity funds of £9,067.
Statement of Trustees Responslbllltles
Responsibilities of the trustees in relation to the financial statements.
Charity law requires the trustees to prepare financial statements that give a Irue and fair view of the
stale of affairs of the charity at the end of the financial year and of its surplus or deficit for the financial
year. In doing so the trustees are required to..
Select suitable accounting policies and then apply them consistently.
Make sound judgements and estimates that are reasonable and prudent and prepare the
financial statements on the going concern basis unless rt is appropriate to presume that the
charity will not continue in business.
The trustees, annual report was approved on 27 September 2023 and signed on behalf of the board of
trustees by:
Anne Mccloskey
Trustee
Rebecca Doran
Trustee

Let's Change Tomorrow
Independent Examiner's Report to the Trustees of Let's Change Tomorrow
Year ended 30 November 2022
I report on the financial statements for the year ended 30 November 2022, which comprise the
statement of financial activities. statement of financial posltion and the related notes.
Respectlve responslbilities of trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the
Charities Act (Northern Ireland) 2008. It is my responsibility to..
examine the accounts under section 65 of the Charities Act:
to follow the procedures laid down in the general Directions given by the Charity Commission for
Northern Ireland under section 65{9){b) of the Charities Act- and
to state whether particular matters have come to my attention.
Basls of Independent examlner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my
examination was carried out in accordance with the general Directions given by the Charity
Commission for Northern Ireland under section 65(91{b) of the Charities Act. The examination included
a review of the accounting records kept by the charity and a comparison of the accounts presented
with those records. It also included consideration of any unusual items or disclosures in the accounts,
and seeking explanations from the trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to
believe..
That accounting records were not kept in accordance with section 63 of the Charities Act
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requirements of the Charities Act
That there is further information needed for a proper understanding of the accounts to be
reached.
Independent examlnorfs statement
I have completed my examination and have no concems in respect of the matters (1) to {4) listed
above and, in connection with following the Directions of the Charity Commission for Northern Ireland,
I have found no matters that require drawing to your attention.
PFS ACCOUNTANTS LTD
Chartered Certified Accountants
122 Main Street
Dungiven
Co Derry
BT47 4LG
Date.. 27 September 2023

Let's Change Tomorrow
Statement of Financial Activities
30 November 2022
2022
Restricted
funds Total funds Total funds
2021
Unrestricted
funds
Nole
Income
Donations, Grants & Fundraising
Total Income
23.863
23.863
16,887
23,863
23.863
16,887
Expendltur•
Expenditure on charitable activities
Total expenditure
(16.658)
(16,658)
(16,658)
(16,658)
(15,025)
(15,025)
Net Income and net movement In funds
7,205
7,205
1,862
Reconcillatlon of funds
Total funds brought fO￿ard
Total funds carrled forward
1.862
1,862
9.067
9,067
1,862
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing acts'vities.
Tho notes on pages 6 to 9 form part of these flnanclal gtalomonts accounts.

Let's Change Tomorrow
statement of Financial Position
30 November 2023
2022
2021
Current assets
Cash at bank and in hand
9.427
2,222
Creditors: amounts falllng due wlthln one year
Net current assets
360
360
9,067
9,067
9,067
1,862
Total assets less current Ilabllltles
1,862
Net assets
1,862
Funds of the charlty
Unrestricted funds
9,067
9,067
1,862
Total charlty funds
10
1,862
These financial statements accounts were approved by the board of trustees and authorised for issue
on 27 September 2023, and are signed on behalfof the board by..
/l
Anne Mccloskey
Trustee
Rebecca Doran
Trust88
The notes on pages 6 to 9 forni part of these financial statements accounts.

Let's Change Tomorrow
Notes to the Financial Statements
Year ended 30 November 2022
General informatlon
The charity is registered charity in Northem Ireland and is unincorporated. The address of the
principal office is 26 Ardcairn, Dungiven. CO Derry, BT47 4U8
Statement of compllance
These financial statements accounts have been prepared in compliance with FRS 102, The
Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (Charities
SORP (FRS 102}) and the Charities Act (Northern Ireland) 2008.
Accountlng pollcles
Basls of preparatlon
The financial statements accounts have been prepared on the historical cost basis, as modified
by the revaluation of certain financial assets and liabilities and investment properties measured
at fair value through income or expenditure.
The financial statements accounts are prepared in sterling, which is the functional currency of the
entity.
Golng concern
There are no material uncertainties about the charity's abiltiy to continue
Fund accountlng
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds eamiarf<ed by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
Ihrough the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or
endowment funds.

Let's Change Tomorrow
Notes to the Financial Statements
30 November 2022
Accounting policles (contlnued)
Incomlng resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity- it is probable Ihat the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. Th8 following specific policies
are applied to particular categories of income=
incorne 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 entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical lo measure reliably. in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the
accounts when received rf the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless Ihere is a conlraclual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered. and is classified under headings of the statement of
financial activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events,
non-charitable trading activities, and the sale of donaled goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries. including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that aclivily. Shared costs are apportioned
between the activities they contribule to on a reasonable, justifiable and consistent basis.

Let's Change Tomorrow
Notes to the Financial Statements (coftdnueo)
Year ended 30 November 2022
Income
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Donations
Fundraising
Grants
9,318
13,545
1,000
9.318
13,545
1,000
23.863
23,863
Unrestricted
Funds
Restricted Total Funds
Funds
2021
Donations
Fundraising
Grants
13,098
2,539
1,250
13,098
2,539
1,250
16,887
16,887
ExpendSture on charltabl• activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Expenditure on charitable activities
16,658
16.658
16,658
16,658
Unrestricted
Funds
Restricted Total Funds
Funds
2021
Expenditure on charitable activities
15.025
15,025
15.025
15,025

Let's Change Tomorrow
Notes to the Financial Statements {conlinued)
Year ended 30 November 2022
Expendlture on charitsble activftles by activlty type
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Expenditure on charitable activities
16,658
16,658
16.658
16,658
Unrestricted
Funds
Restricted Toial Funds
Funds
2021
Expenditure on charitable activities
15,025
15.025
15,025
15,025
Independent oxaminatlon fees
2022
2021
Fees payable to the independent examiner for.
Independent examination of the financial statements
360
360
Trustee remuneratlon and expenses
None of the trustees received remuneration during the year ended 30 November 2022.
Credltofs: amounts falllng due wlthln one year
2022
2021
Accruals and deferred income
360
360
360
360
10. Analys13 of charltable funds
Unrestrlcted funds
At
1 December
2021
At
30 Novembor
2022
Income Expenditure
General funds
1,862
23,863
(16,658)
(16,658)
9,067
1,862
23.863
9,067