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 Eam￿n McGrath
Company number
N1648017
R8glst¢red offlc8
21a Irish Stre81
DoWnpat￿k
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 ACc￿n￿nts 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 r￿t 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
DoWnpatr￿k
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 res￿n$11￿11ti9S-.
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 resp￿1
to accounting records and the preparation of financial stslements.
These finanGial statements have been p￿pared 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 pa￿S 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 S*ptember 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. O￿￿npatric￿, Co Down, BT30 68W.
Statement of compllance
The Financial Statements of the chairtab￿ company. whth is a pU￿1C 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 finan￿al assets liabilifjes and investment properb.es measured at fair value through profil
or loss.
The finanual statements are prepared in Ster1￿9. 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 a￿1 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 rep￿Sents 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 t*en enacted or
substantively enacted al the ￿partI￿j 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 in￿￿lY 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 ca￿ng 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$ive income to
the extent of any previously recognised revalUatic￿ increase accumulated in caprt81 and ras8rv8s in
respect of that asset. Where a revaluation ¢Jecrease exceeds the accumulated revaluation gains
accumulat￿ in capitsl and reserves in respect of that asseL the excess shall be recognised in piofil or
loss.
D•preciatlon
Depreciation is calculated so as lo write off Ihe c051 or valuation of an asset. less its residual value,
over the useful economic lrfe of Ihat asset as fdlows..
If there is an indication that there has been a signtficanl chang8 in deweciation rate. useful life or
residual valuo of tangl1￿e assets. the depreciation is revtsed prospèctivety to relle¢t the new estimates.
Impalrment
A review for indicators of impairment is carried out 81 each reporting date, with the recoverable amount
being estimated where such Indi￿torS exist. Where the carrwng value exceeds the recoverable
amount, the asset is impaired accordingty. Prior impaim)ents are also reviewed for wssible reversal at
each raporting date.
When it is not Frt)ssible to estimate the recoverable amount of an individual asset. an estimate is made
of the recoverable amount of the caSh￿enerating unil to whid) the asset belongs. The cash-generaling
unil is the 5maJlesl Klenlifiable group of assets that includes the asset and generates c8$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 assur31￿e 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 relat￿1 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 reCi￿ent. 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 a￿angement
conslitutes a financing transaction. where il is reu￿niSed at the present value of the future pa￿Trents
discounted al a market late of interest for a similar debt instnJmenL
Debt instmrnenls are subsequendy rneasu￿ al amortised cost.
Where investments in nOn-G￿vertIb1e 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 obl￿tive evidence of impaimient, an
impairment kjss is recognised in profil or loss immediately.
For all equty instruments ragard￿sS of SIgnffi￿nce. 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 C￿dit 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 sLiteM￿ts (continued)
Year endèd 30 Septembèr 2025
Tanglbl• assets
sI￿rt 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 m￿Y 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