Company registration number. NlfA801T Charity registration number: 108027 All Lives Are Precious Ltd Company limited by guarantee Unaudited finan¢lal 5L*ements 30 September 2025 Eamonn P McGrady & Co Chartered Accouniants & Registered Auditors 44 Markol Lane Downpatrick Co Down BT30 6TH Tel: 028 44614340 Email". eaMonnmcgra(ty@Ydhoo.M
All Llv¢¥ Are Precious Lld Company limited by guarants• Cont8nts Page Directors and other inforn)ation Directors report Accountanfs r8wrt statement of comprehensNe in¢xthe Statement of financial positio statemènt of changes in equty Noles to the financial statements 8-11
All Llves Are Precious Ltd Company limited by guarant•• Diredors and other infomiation Dlrecto Mr Ronan Gilc*Tist Mr Peter Cunlilfe Mrs Bronagh Reh Mrs Roisin Hampton Mr Eamn McGrath Company number N1648017 R8glst¢red offlc8 21a Irish Stre81 DoWnpatk Co Down BT30 6BW Accountant Eam(n P. McGrady & Co 4-6 Market Lane Downpatrick Co Down BT30 6TH Bankers Bank of Irelan(J 1 Donegall Square Stxth BeW8st BT1 5LR Page 1
All Llves Are Preclous Ltd Company limited by 9uarants• Dirèctors rnport Year endod 30 September 2025 The directors present their repcfft and tho unaudited financial statem9nts of the company for the y8ar 8nded 30 Seplembgr 2025. Directors The directors who semd the wmpany during Ihe year were as follows: Mr Ronan Gilchrist Mr Peler Cunliffe Mrs Bronagh Reid Mrs Roisin Hamplon Mr Eamonn McGrath Small company provisions This report has been prepared in accordance ¥th the provisions applicable to companies enllued lo the small cornpanies exemption. This report was aKproved by the boar(J of directors on 19 May 2026 and gned on behalf of the board by.. Mr Ronan Gilchnst tlirector Page 2
All Lives Are Pre¢lous Ltd Company limited by guarante• Report to the board of directors on the preparation of the unauditod sL2tutory flnan¢lal statements of All Ltves Are Precious Ltd Year ènded 30 Septemb8r 2025 In order to assist yY)u lo fvlfil your duties under the Companies Act 2006. 1 have prepared for your approval Ihtr financial ststements of All Lwes Are Precious Ltd for the year ended 30 September 2025 which comprise the slalement ol comprehensiv8 income, stalement of financial position. statement of changes in equity and related notes frryn the companls ac¢ounts"ng records and fr(Hn infomiation and explanab.ons you have given me. As a prath'sing member of Chartered ACcnnts Ireland . l am suilect to its ethiral and other professional rgquirements wFu¢h are detailed at w¥wN.charteredaccountsnt5.ie. This report i8 made solely to the t*)ard of directots of Al LNes Are PrecicMJS Ltd. as a bcxjy. in xcord8n¢e wilh the tÈnns of my engagement letter. My work has been undertaken solely to prepare foT your approval the rinanaal statements of Ml Lrves Are PrecK)us Ltd and state those matters that we have agreed lo state to the board of diroclors of A]1 Lives Are Precwjus Ltd as a body. in this report in accordance the requirements of Chartered Accountants Ir8land as detsiled at www.ch3rt8reda¢(x)untants.ie. To the fullest exlenl permitted by law. I do not accept or assume responsibility to anyone other ihan All Lives AJe Precious Ltd and its board of directors as a body for my work or for thi5 report. It is your duty to ensure that All LNes Are Precious Ltd has kept adequate accounting records and lo prepare stalulory financial statements that give a true and fair view of the assets. liabilities. financial position and profit of Al Livès Are PrecAOUS Ltd. You consider that Al knves Ar8 Precious Ltd is exempt from the statutory audit rgquiremant for the year. I have rsol been Instructed lo out an audit or a revlew of the financial strtements of All LFves Are Precious Lld. For this reason, I have rt verrfied the ac(yJracy or completeness of the accounting reGgrds or information and explanations you have given to me and I do not. therefore. express any opinion on the statutory financial statements. Eamonn P. McGrady& Chartered Accountants & Registered Auditors 6 Market Lane DoWnpatrk Co Down BT30 6TH 19 May 2026 Page 3
l Lives Are PTgCiOUS Ltd Company Ilmit•d by 9uarant•• statemont of ¢omprehensive inGome Year ended 30 September 2025 2025 2024 Restrlcted Unrostrlcted Funds Funds Total Funds Totsl Funds Turnover Income Fundraising & donations Grants Other income 29.456 256.474 29,456 71,457 256.474 171,655 18,435 5,012 11,855 3.380 18,435 11.855 18.435 297.785 316.220 251,504 Cost of charrtable &livities Counselling Salaries Adrninistsative costs (86.5081 {g6,145) 121.949} (69,4831 {86,5081 187,8321 {96,145) {73,9051 {21.9491 {20,6171 (87,918} (72.2831 {292,520} 1254,6371 (18,4351 (18.435) (274.0851 Other interest receivable 8fNJ similar income 40 49 Profiulloss) bofore taxation 23,740 23,740 {3.0841 Tax {91 Profitl{lossl for the financial year and totsl ompr•hensive incomè 23.742 23,742 13.0931 Ai the actwities ol th$ company are from ccrfinuing operatK)ns. The notos on paggs 8 to 11 forn) part of th¢se financial statem¢nt$. Page 4
All Lives Aye Precious Ltd Company Ilmttod by guarant8# SLit8m*nt of finandal position 30 September 2025 2025 2024 Note Flxed assets Tangible assèts 19.301 22.723 19,301 22,723 Current ass•ts Debtors Cash at bank and in hand 8.276 59.123 8.276 32,946 67.399 41.222 Crèditors: amounts falling due within ono year {5.0861 16.073) Net CLtrrent assols 62,313 35.149 Total assets less current liabl11t$ 81.614 57.872 Net assets 81,614 57.872 Capltal #nd roserv•s Profit and loss a¢¢ount 81.614 57,872 Membgrs funds 81.614 57,872 For the year 8rKlirvJ 30 September 2025 the c(Knpany was ents.ued lo exwnption from audrt under section 477 of the Companies Act 2006 relating lo smdl companies. Directors resn$1111ti9S-. The members have not required Ihe company to oblain an audit of its financial statements for the year in question in accordance with sectton 476. The direclors acknowledge their res[x)nsi.1th"eS comth.ng vthh the rèquirements of the Act wtth resp1 to accounting records and the preparation of financial stslements. These finanGial statements have been ppared in accL)rdance wth the provTSV)ns applicablg to charitsble cornpanies subject lo the small companie5. regime and in accordance vmh FRS102 for Chartbes. The not•s on paS 8 to 11 fomi part of these financial statem•nts. Page 5
AII LNes kn Precious Ltd Company limited by guarantse Statement of financial posltion {wntinuedl 30 Septsmber 2025 These financial Statements were approved ty the LM)ard of dir8Ctors and authrised for Issuo on 19 May 2026. and are signed on behaff of the board by-. Mr Ronan Gilchrisl Director Company regi8tratk)n number: N1648017 The notes on page$ 8 to 11 forni part of thos8 flnan¢l¥l statements. Page 6
All Lives Are Precious Ltd Company limitod by guarants Statemènt of ¢han9es in equty Year ended 30 September 2025 Profil and loss account Total At 1 October 2023 60.965 60,965 ProfiUlloss} for the year Total Comprehensive income for tho year 13,093) (3,0931 13.0931 13,0931 At 30 September 2024 and 1 Othber 2024 57,872 57.872 Profiulloss) for the year Total comprehensive income for the ye 23.742 23,742 23.742 23,742 At 30 September 2025 81,614 81.614 Page 7
All Lives kn Precious Ltd Company limlted by 9uarant•è Notès to tho financial stat•ments Year ended 30 Sptember 2025 General infom)ation The company is g private company limrted by guarantee. registered in Northem Ireland. The address of the registered Offi 15 21a Irish Street. Onpatric, Co Down, BT30 68W. Statement of compllance The Financial Statements of the chairtab company. whth is a pU1C benefit entity under FRS 102, have been prepared 8ccordan¢e wrth th& Charitses SORP {FRS 102) 'A¢counting and Reporting by Charities.. Stslement of Recommended Practice applicable to charities preparing Iheir accounts in a¢cordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191., Financial Reporting Stsndard 102 The Financial Reporting Stsndard applicable in the UK and Republi¢ of Ireland and Ihe companies Act 2(K)6. Accounting polleiè$ Basis of preparatlon Tho finanaal statements have been prepared on the historical cost basis, as modified by the revaluation of certain finanal assets liabilifjes and investment properb.es measured at fair value through profil or loss. The finanual statements are prepared in Ster19. V•tiich is the functwjnal curr8n¢y of thg entity. Turnover Tumover is measureol at the falr value of the consideration received or rèceivable for gcM)ds supplied and seNces rendered. nel ol discounts a1 Value Added Tax. Revenue Ircffi the sale of goods ts recognised when the svJnificanl risks and rewards of ownership ha transferred to the buyer (usually on despatch of the goods)," the amount of revenue can be measurad reliably, it is probable that the asso(xaled economiG benefrts wll tlow to the entsty, and the costs incurred or to be incurred in resp8¢t of the trans8cts.ons can be measured reliably. Taxation The taxation expense repSents the aggregate 8mount of curfynt and defwred tax re¢ognised in the reporting period. Tax is recognised in th8 slatement of comprehensive irwe. except to the exlenl that it relats8 to tern recognised in other comprehensive incom9 or dlrgctty in capital and reseNes. In this case. tax is recognisod in other comwehensNe income or direclly in capitsl and reserves. rgspgclively. Current tax is recognised on taxable proffl for Ihe oJrrent and past peri(xls. Current tax is measurgd al the amounts of tax exmed lo pay or recover usNvJ the tax rates and laws that have ten enacted or substantively enacted al the partIj date. Dèferred tax is reco9nised in respect of all timing differences at the reportiro dale. Unrelieved tax losses and other deferred tsx assets are recognised lo the extent that il is probable that they wll be recovered against the reversal of deferred tax liabi1th5 or other future laxable profits. Deferred fax 15 measured using the tsx rates and laws that have enacted or substantively enacted by the ratK>rting date that are expected to apply to the reversal of the bming difference. Page 8
JI Lives kn Pre¢ious Ltd Company limitsd by guarante8 Notes to the financial sLthments {contlnuedl Year ended 30 September 2025 Tanglbk assets Tangible assets aro inlY recorded at cost. ar are subsequenuy ststsd al cost less any ¢uMulated depreciation and impaimient losses. Any tangible assets carried at revalued amounts are recorded at the fair valLte al the date of revaluatM)n less any subsequent accumulated depreciati and subsequent accumulated impaiment losses. increase in the cang amount of an assel as a result of a revaluati, is rec(yJni5ed in other comprehensNe income and accumulated in capital and raserves. except to the extent il reverse5 a valuation dec¥ease CA fhe same asset prevKHJsty recognised in profft or loss. A decrease in the Garwng amount of an asset as a result of revaluab.on is rec(xJnised in other compreh8n$ive income to the extent of any previously recognised revalUatic increase accumulated in caprt81 and ras8rv8s in respect of that asset. Where a revaluation ¢Jecrease exceeds the accumulated revaluation gains accumulat in capitsl and reserves in respect of that asseL the excess shall be recognised in piofil or loss. D•preciatlon Depreciation is calculated so as lo write off Ihe c051 or valuation of an asset. less its residual value, over the useful economic lrfe of Ihat asset as fdlows.. If there is an indication that there has been a signtficanl chang8 in deweciation rate. useful life or residual valuo of tangl1e assets. the depreciation is revtsed prospèctivety to relle¢t the new estimates. Impalrment A review for indicators of impairment is carried out 81 each reporting date, with the recoverable amount being estimated where such InditorS exist. Where the carrwng value exceeds the recoverable amount, the asset is impaired accordingty. Prior impaim)ents are also reviewed for wssible reversal at each raporting date. When it is not Frt)ssible to estimate the recoverable amount of an individual asset. an estimate is made of the recoverable amount of the caShenerating unil to whid) the asset belongs. The cash-generaling unil is the 5maJlesl Klenlifiable group of assets that includes the asset and generates c8$h inflows that are largely independenl of the cash inflow5 from othw assets or grwps of assets. Govomment grants Governmenl grants are recognised at the fair value of the a&%Èt recerved or receivable. Grants are not re¢ognised until there is reasonable assur31e that the company wlll oJmply with the conditions attaching lo them and the grants wll be received. Govemment grants a recogntsed using the accrual mcKlel and the performance m(NJel. Under the accrual model, govemment grants relats.ng to revenue are recognised on 8 Systematic basis over the perM)ds in whith the company recognises the relat1 costs for which thg grani is intended to compensatè. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support lo the entty with no future related costs are ra¢ognised in income in the peri(Kl in %thich it becomes roceivable. Grants relatng lo assets are rec(wJnised in income on 3 systematic basis over the exwled useful lrfe of the asset. Where part of a grant relating lo an asset i8 deferred. il is recognised as deferred income and not deducted from the ca(wng amount of the asset. Und8r the perf0mlan m(MJel. where the grant does not impose specffied ftjlure perfomiance-relat8d conditions on the reCient. it is recognised in income when Ihe grant proceeds are received or receivable. Where the grant does impose speufi*d future perfomiance-relaled conditions on the recipienL il is recognised in income only %then the perfoman¢e-relaled conditions have been met. Where gran15 recewed are pricK lo satisfy"r¥J the revenue cOgnI110n CfFteria, they a recognised as a Page 9
All Live¥ Are Pr•¢ious Ltd Company Ilmited by guarante• Notes to tho finan¢i•l statomonts (continued) Year ended 30 September 2025 Flnan¢ial instruments A financial asset or a fmancial liability is recognised then the company becomes a party to the contractu81 promsions of the instrument. Bas4¢ financial instruments are initially reccKJnised 81 the transach.on price, unless the aangement conslitutes a financing transaction. where il is reuniSed at the present value of the future paTrents discounted al a market late of interest for a similar debt instnJmenL Debt instmrnenls are subsequendy rneasu al amortised cost. Where investments in nOn-GvertIb1e preference shares and non-puttablo ordinary shares or preference shares ar8 publicty traded or their fair value ¢an otheThMse be measured reliably, the investment is subsequendy measured at fair value with chaThJes in fair value Tecognised in profit or loss. All other such investrnents are subsequenuy measured 81 cc6t l&ss impaimient. Other financial instruments. including deriwatives. are inibalty recognised at fair v8lue, unless p8ymenl for an asset is deferred beyond rK)mial busin8ss lemis or financed al a rate of intere51 that is not a arket rate, in whid) case thè asset is measured at the present Val of tho future payments discounted at a mark&l rale of int8r8st for a similar debt instrufftent. Other f5nancial instruments are subsequenuy measured al fair value. wtth any changes recognised in profrt or loss. ¥Mth the exception of hedgirvJ instruments in a designated hedging relationship. Financial assets that are measured al cost or amortised cost are reviewed for objective evKlence of impaim)enl at the end of e8ch reputing date. If Ihere is obltive evidence of impaimient, an impairment kjss is recognised in profil or loss immediately. For all equty instruments ragardsS of SIgnffince. and olher financlal assets that are irvjividually s*Jnifunt, these are assessed individually for impairn)enL Other financial a8sels or either assessed individually or grouped on the basis of sirrbiL4r Cdit risk characteristics. Any rev8rsals of impaimierTrt are rec(NJnised in profft or loss immédiately. to the extent that thg revèrsal does not result in a carrying amount of the ffinancHI assel tt)at exceeds %that the carrwng amount would have been had th& impaimient not premousty been recognised. Limitgd by guarant80 All Llves Are Pre¢H)us Ltd is a rnpanY limited by guarantee and therefLYe does not have a share capitsl. Employee numbÈrs The average number of peThwns employed by the company during the year amcwnled to 1 12024.. 11. Prt)fitllos$ before taxation Profrtnoss before tsxation is stated after chargingll(yeditry): 2025 2024 Depreciation of tangible a55ets 3.422 4.124 Pag• 10
AII Livo$ Ar8 Precious Ltd Company limited by guaranteg Not•s to the financial sLiteMts (continued) Year endèd 30 Septembèr 2025 Tanglbl• assets sIrt Planl and FiknJr8S. leasehold machinery ffittings and propety equpme*nt Motor vehicles Total Cost At 1 October 2024 and 30 S•ptgmber D•preclatlon At 1 October 2024 Charge for the year At 30 September 2025 5.441 35.045 4.486 1.121 3.2TI 3.239 1.320 1.056 12,322 3,422 5.607 4,082 3.679 2,376 15,744 Carrylng amount At 30 S•pt•mb•i 202S AI 30 Sgplembtsr 2024 10,093 3,222 1,782 4,224 19,301 11,214 4,027 2.202 5,280 22,723 D•btor• 202S 2024 Other deb 8,276 8,278 Crndltorn: amounts falllng du• wlthln on• y••r 2025 2024 Corporation tax Social security arKJ other taxes Other creditors 2,579 2.500 2,000 6,073 10. TAS-NI Ltd During the financial year TAS -Nl Ltd borrowèd mY from Al Llves Are Preaous Limited. Al the 30th September 2025 TA&NI Ltd owed All Llves Ar6 PrechJJs Llmited £8.276 12024- £8.2761. Ronan Gllchrist is a Dlreclor in both companies. Page 11