CHARITY REGISTRATION NUMBER: NIC107663 Let's Change Tomorrow Unaudited Fi nancial Statements 30 November 2024 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 2024 Page Trustees, annual report Independent examinerfs 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 2024 The trustees present their report and the unaudited financial statements of the charity for the year ended 30 November 2024. Reference and adminlstrative datalls Reglstered charlty name Let's Change Tomorrow Charlty reglstratlon number NIC107663 Principal office and reglstered 26 Ardcairn office Dungiven Co Derry BT47 4UB The trustee8 Anne Mccloskey Rebecca Doran Berach O'Hagan Accountant8 PFS Accountants and auditors Ltd Chartered accountant 122 Main Street Dungiven Co Derry BT47 4LG Structure, governanco and management Let's Change Tomorrow Trust was established on 19 February 2020 and has three trustees. The trust constitution was fomially adopted at the first general ffttting. ObJ8ctlves and actlvltles 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 result of natural disaster, war or strife. In order to carry out the charitable purpose the charrty will raise funds. receive grants and donalions and apply funds to carry out the work of the charity. Achievements and performance During the year ended 30 November 2024 the charity received income from donations and fundraising of £24,003. Bucketlstreet collections and a walk up Benbradagh mountain were organised in aid of Gaza. The charily also received grant income of £6.000 from Dungiven Parish Missionary Outreach which was used for Gaza Appeals.
Let's Change Tomorrow Trustees, Annual Report (contlnued) Year ended 30 November 2024 Flnanclal revlew During the year the charity made a net surplus of £8,760, this is shown on page 4 to the accounts. Revlew of charlty's financlal posltlon at the year end As at the 30 November 2024 the charity had total charity funds of £22.543. Statement of Trustees ResponsibS1itles Responsibilities of the Irustees 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 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 estimales that are reasonable and prudent and prepare the financial statements on the going conrn basis unless it is appropriate to presume that the charity will not continue in business. The trustees, annual report was approved on S September 2025 and signed on behalf of Ihe 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 2024 I report on the financial statements for the year ended 30 November 2024, which comprise the statement of financial activities. statement of financial position and the related notes. Respectlve responsibilities of trustees and examiner As the charity's Iruslees 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 'rectIonS 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. Bas18 of independent examSnerf8 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(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 disclosures in the accounts, and seeking 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 the accounting requirements of the Charities Act That there is further infomation needed for a proper understanding of the accounts to be reached. Independent examlnerfs 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. PFSACCOUNTANTS LTD Chartered Certified Accountants 122 Main Street Dungiven Co Derry BT47 4LG Date.. 5 September 2025
Let's Change Tomorrow Statement of Financial Activities 30 November 2024 2024 Restricted funds Total funds Total funds 2023 Unrestricted funds Note Income Donations, Grants & Fundraising Total income 30.003 30,003 27,948 30,003 30,003 27,948 Expenditure Expenditure on charitable activities Total expenditure (21,243) (21,243) (21,243> (21,243) {23,2321 (23,232> Net Income and net movement In funds 8,760 8,760 4,716 Reconclllatlon of funds Total funds brought forward Total funds carried forward 13,783 13,783 9.067 22,543 22,543 13,783 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 6 to 9 fom) part of these Ilnanclal ststements accounts.
Let's Change Tomorrow Statement of Financial Position 30 November 2024 2024 2023 Current assets Cash at bank and in hand 22,963 14,239 Creditors: amounts falling due wlthln one year Net current assets 420 456 22,543 13,783 13,783 Total assets less current Ilabllltles 22,543 22,543 Net assets 13,783 Funds of the charlty Unrestricted funds 22,543 22,543 13,783 Total charlty funds 10 13,783 These financial statements accounts were approved by the board of truslees and authorised for issue on 5 September 2025, and are signed on behalf of the board by: Anne Mccloskey Truslee Rebecca Doran Trustee The notes on pages 6 to 9 forni part of these financlal statemenls accounts.
Let's Change Tomorrow Notes to the Financial Statements Year ended 30 November 2024 General infomiation The charity is registered charity in Northern Ireland and is unincorpjrated. The address of the principal office is 26 Ardcairn, Dungiven, CO Derry, BT47 4UB Statement of compliance Thes8 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 practi applicable to charilies preparing Iheir 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 (Northem Ireland) 2008. A¢¢ountlng 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 arKI liabilities and investment properties measured at fair value through income or expendilure. The financial statements accounts are prepared in steding, which is the functional currency of the entity. Golng concern There are no material uncertainties 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 charity's purposes. Designated furKls are unrestricled funds earmarked by the trustees for particular future project or commitment. Restricted funds are subj-ected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub<lasses.' restricted income funds or endowment funds.
Let's Change Tomorrow Notes to the Financial Statements 30 November 2024 Accountlng policies {¢onllnuedJ Incomlng 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 the 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 when there is evidence of entitlement to the gifl, reIpt is probable and its 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 to measure reliably, in which case the value is derived from Ihe cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliabty measured. No amounts are included for the contribution of general volunteers. income from contr&ts for the supply of services is recognised with the delivery of the contracted service. This is classrfied as unrestricted funds unless there is a contractual requirement for il to be spent on a particular purpose and returned rf unspent, in which case it may be regarded as restricled. Re80urce8 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 sIS of all fundraising activities, events, non-charitable trading activities, and the sale of donated 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 lo the govemance of the charity apportioned to charitable activities. other expenditure includes all expenditure thal 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 activity. Shared costs are apportioned beeen the activities they contribute to on a reasonable, justifiable and consistent basis.
Let's Change Tomorrow Notes to the Financial Statements (continuedj Year ended 30 November 2024 Income Unrestricted Funds Restricted Total Funds Funds 2024 Donations and fundraising Bank interest received Grants reiVed 24,000 24,000 6,000 6,000 30,003 30,003 Unrestricted Funds Restricted Total Funds Funds 2023 Donations and fundraising Bank interest received Grants received 27,946 27,946 27,948 27,948 Expenditure on charitable actlvltles by fund type Unrestricted Funds Restricted Total Funds Funds 2024 Expenditure on charitable activities 21,243 21,243 21,243 21,243 Unrestricted Funds Restricted Total Funds Funds 2023 Expenditure on charitable activities 23,232 23,232 23,232 23,232
Let's Change Tomorrow Notes to the Financial Statements (contlftuedj Year ended 30 November 2024 Expenditure on charltable activities by activity type Unrestricted Funds Restricted Total Funds Funds 2024 Expenditure on charitable activities 21,243 21,243 21,243 21.243 Unrestricted Funds Restricted Total Funds Funds 2023 Expenditure on charitable activities 23,232 23,232 23,232 23,232 Independent examlnation fe88 2024 2023 Fees payable to the independent examiner for.. Independent examination of the financial statements 420 376 Trustee remuneratlon and expenses None of the trustees received remuneration during the year ended 30 November 2024. Credltor8: amounts falling due wlthln one year 2024 2023 Accruals and deferred income 420 476 420 476 10. Analys18 of charitable funds Unrostricted funds At 1 Dember 2023 At 30 November 2024 Income Expenditure General funds 13.783 30.003 (21,243) {21,243) 22,543 13,783 30,003 22,543