CHARITY REGISTRATION NUMBER: NIC107663
Let's Change Tomorrow
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Unaudited Financial Statements
30 November 2023
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 2023
Page
Trustees, annual report
Independent examinerfs report to the trustees
Statement of financial activities
Statem8nt of financial position
Notes to the financial ststements

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Trustees. Annual Report
Year ended 30 November 2023
The trustees present thelr report and the unaudited financial statements of the charity for the year
ended 30 November 2023
Reference and admlnlstratlve detalls
Reglstered charity name
Let's Change Tomorrow
Charlty reglstratlon number
NIC107663
Princlpal office and registsred 26 Ardcaim
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 Derry
BT47 4LG
Structurei governance and management
Let's Change Tomorrow Trust was established on 19 Febwary 2020 and has three trustees. The trust
constltutlon was fomally adopted at the first general meeting.
Objectives and actlvltles
The objective of the charfty Is to demonslrate true Chrfstian value of compassion by delivering aid to
Individuals, families or communities that suffer as a result of natural disaster, war or strife. In order to
carry out the charitable purpose the charity will ralse funds, receive grants and donations and apply
funds to cary out Ihe work of the charity.
Achlevements and perfonnance
During the year ended 30 November 2023 the charity recetved income from donations and fundraising
of £27,946. Bucket collections were held in aid of Gaza and in aid of the Turkeylsyria Earthquake
appeal. A walk to Banagher Dam was also organised in aid of the Moroccan Earthquake Appeal.

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Trustees. Annual Report (contlnuerfj
Year ended 30 November 2023
Flnan¢lal revlew
During the year the charity made a net surplus of £4,716. this is shown on page 4 to the accounts.
Review of charlty's financlal posltlon at Ihe year end
As at the 30 November 2023 the charity had total charity funds of £13,783.
Statament of Trustees Responslbllltles
Responsibilities of the tnjstees in relation to the financial statements.
Charity law requires the trustees to prepare financial statements that give a true and fair view of the
state of affairs of the charity al 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 judgemenls and estimates that are reasonable and prudent and prepare the
financial statements on the going concem basis unless It is appropriate to presume thal the
charity wll not continue In business.
The trustees, annual report was approved on 13 August 2024 and signed on behalf of the board of
trustees by..
Anne Mccloskey
Trustee
Rebecca Doran
Trustee

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Independent Examinerfs Report to the Trustees of Let's Change Tomorrow
Year ended 30 November 2023
I report on the financlal statements for the year ended 30 November 2023, which comprise the
statement of financial activities, statement of financial position and the related notes.
Respective responslbilities of trnstees and examlner
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 examlnerfs 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 ihe Charity
Commission for Northern Ireland under section 65(9){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 dlsclosures In the accounts,
and seeklng explanations from the trustees conceming 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 Ihe accounting requirements of the Charities Act
That there is further information needed for a proper understanding of the accounts to be
reached.
Independent examinerfs statement
I have completed my examination and have no concems In respecl of the matters {1) to (4) listed
above and, in connection with following the Directions of the Charity Commission for Northem Ireland,
I have found no matters that require drawing to your attentlon.
PFS ACCOUNTANTS LTD
Chartered Certified Accountants
122 Main Street
Dungiven
Co Derry
BT47 4LG
Date: 13 August 2024

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Statement of Financial Activities
30 November 2023
2023
Restricled
funds Totsl funds Total fund8
2022
Unrestricted
funds
Notè
Income
Donations, Grants & Fundraising
Total Incomo
27,948
27,948
23,863
27.948
27.948
23,863
Expenditure
Expenditure on charitable activities
Total expendlture
(23,232)
{23,232)
(23,232)
(23,232)
(16.658)
(16,658)
Net Income and net movement In funds
4.716
4,716
7,205
Reconclllatlon of lunds
Total funds brought fonNard
Total funds carrled foThvard
9,067
9,067
1,862
13,783
13.783
9,067
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continulng activities.
The notes on pages 6 to 9 form part of these financial $tatem¢n¢8 a¢¢ount$.

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Statement of Financial Position
30 November 2023
2023
2022
Current assets
Cash at bank and in hand
14,239
9,427
Creditors: amounts falling due withln one year
Net current assets
456
360
13,783
9,067
Total assets less current Ilablllties
13,783
9,087
Net assets
13,783
9,067
Funds of the charlty
Unrestricted funds
13,783
9.067
Total charity funds
10
13.783
9,067
These financlal statements accounts were approved by the board of twstees and authorlsed for Issue
on 13 August 2024, and are signed on behalf of the tK)ard by:
Anne Mccloskey
Trustee
Rebecca Doran
Twslee
The notes on pages 6 to 9 fomi part of these finan¢lal statements accounts.

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Notes to the Financial Statements
Year ended 30 November 2023
General Informatlon
The charity is registered charity in Northern Ireland and is unincorporated. The address of the
principal Offi￿ is 26 Ardcaim, Dungiven, CO Derry. BT47 4UB
Statement of compllance
These financial statements accounts have been prepared in compliance wilh 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 wilh the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Charities Act (Northem Ireland) 2008.
Accountlng policles
Basls of preparatlon
The financial siatements 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 financlal statements accounts are prepared In sterllng, which is the functional currency of the
entity.
Golng concem
There are no material uncertainlies about the charity's ability to continue
Fund accountlng
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charit￿S purposes.
Designaled funds 8re unrestricted funds eannarked by the trustees for particular future project or
commitment.
Restricled funds are subjected to restrictions on their expenditure declared by th8 donor or
through the temis of an appeal. and fall into one of sub-classes.. restricted Income funds or
endowment funds.

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Notes to the Financial Statements
30 November 2023
Accountlng pollcles (contlnuetl)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity., it Is probable that the economic benefits associated with the transaction
will flow to Ihe charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income:
income from donations or grants is recognised ￿en there is evidence of entil18ment to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
Income from donated gcwjds Is measured at the falr value of the goods unless this Is
impractical to measure reliably. in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and seNices 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 the
contracted service. This is classified as unreslricled funds unless ther8 is a contractual
requirement for il 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
flnancial activities to whlch Ft relates..
expenditure on raising funds includes the costs of all fundraising activities, events,
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities indudes 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 govemance 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 activitles.
All costs are allocaled to expenditure categories reflecting the use of the resource. Direct Costs
attributable to a single activily are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute lo on a reasonable, justifiable and consistent basis.

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Notes to the Financial Statements (¢ontlnuedJ
Year ended 30 November 2023
Income
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donations and fundraising
Bank Interest received
27,946
27,946
27.948
27,948
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Donations and fundraising
Grants
22.863
1,000
22,863
1,000
23,863
23,863
ExpendSture on charitable actlvllles by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Expenditure on charitable acllvltles
23,232
23,232
23,232
23,232
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Expendlture on charitable activities
16,658
16,658
16,658
16,658

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Notes to the Financial Statements (coniinued)
Year ended 30 November 2023
Expenditure on charltable activltles by activlty type
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Expenditure on charitable activities
23.232
23,232
23.232
23.232
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Expenditure on charitable activitles
16,658
16,658
16,658
16,658
Independent examlnatlon fees
2023
2022
Fees payable to the Independent examlner for:
Independent examlnation of the financial statements
476
360
Trustee remuneratlon and expenses
None of the trustees received remuneration during the year ended 30 November 2023.
Credltors: amounts falllng due wlthln one year
2023
2022
Accruals and deferred incom6
476
380
476
360
10. Analysis of charitable funds
Unrestrlcted funds
At
1 December
2022
At
30 November
2023
Income Expenditure
General funds
9,067
9,067
27.948
27,948
(23.232)
(23,232)
13,783
13,783