2025-03-31-accounts

NIAMH LOUISE FOUNDATION NIAMH LOUISE FOUNDAnoN (A company Ilmited by guarantee) Report and Financlal Statements Year endlng 31 March 2025 Company number: Nl 672653 Charlty Commlssion Number: 108043

NIAMH LOUISE FOUNDATION Contents Mission Statement Management Committee Report Trustees Report 6-12 Independent Examlners Report 13-14 Statement of Financial Activities 15 Statement of Financial Position 16 Notes to the financial statements 17-25

NIAMH LOUISE FOUNDATION MISSION STATEMENT -The oim of the Niamh Louise Foundation is to provide a safe environment where onyone can drop in to chat about worrying thoughts, thoughts of suicide and/or self-harm. The Niomh Louise Foundation will provide love, understonding and respect with a non-judgemental listening ear".

NIAMH LOUISE FOUNDATION Management Committee Report Since the origlnal formation of The Niamh Louise Foundation in 2006, the or8anisation has tirelessty campaigned for the need to raise awareness of and de-stigmatise mental health. The Niamh Louise Foundation provides suiclde prevention, inteNention and post-vention seNices for individuals and famllies affected by suicide in the local community. The organisation continues to work to develop and implement our own bespoke model of best practise in suicide prevention, intervention. and post-vention services, having learned from individuals and families who have used our services, as well as from the American Association of Suicidology. Over the last 12 months there has been a number of signrficant occurrences including: l. Our one-to-one inter*ntion services for individuals of all age5 Struggling with thoughts of suicide/self- harm, or bereaved by suicide continue on a daily basis, alongside the Wednesday coffee morning IAlell- Being & Recovery Group,. 2. Continuing to liaise with MLAS, includin& Orlaithi Flynn. Chair of the All-Party Group on Suicide Prevention in Northern Ireland, Mike Nesbitt, Ministerfor Health, Pat Cullen. Colm Gildernew, and Diana Armstron& to discuss the work of the Foundation and ongoin8 funding issues. Mike Nesbitt visited the Foundation with the Department of Health to hear more about our work and dtscuss funding. 3. The annual Evening of Remembrance was held at Christmas time for families bereaved. This year saw 60 individuals in attendance, including 8 new families. 4. Facllltation of a BCPP funded project alongside McKeeverfs Chemist, Moyi attended by young women from the Foundation, educating them on various issues around their physical and mental wellbein8. 5. Continued delivery of the Mental Health First Aid Tralning into the community and to local businesses, including Mallaghan's, O&S Doors, BEAM Creative Network. and Yellow Ribbon. 6. Fundraising by many families and indwiduals in the community which has been vital in sustaining the work of the Foundation. Families who donated or held fundraisers have included, the McFarland Famiby. the 8ums Famity, the Devlin Family, and the Stafford Famity. 7. Fundraising by varlous football clubs, local businesse5. & schools includin& Eoghan Ruadh Hurling Club Dungannon, Armagh Golf Club, Dungannon Credit Union, McKeevers Chemist, Moy, Mallaghans, Mccloskey International, Stranmillis University, St. Marf5 GAC. Burren. South West College, Dungannon. Clogher Eire Og GAC. Aughnacloy College, Specdrum, Clonmore GFC, Pomeroy Plunketts GFC. Killyman St. Marfs GFC, Hallions on Tour, Westland Hibs and Donaghmore FCS., Integrated College, Dungannon, and Sands United FC. Dungannon.

1. Catherine Mc Bennett has continued to work on the implementation of the Psychological Autopsy in Northern Ireland and continues to liaise with relevant 8overnment bodies on the issue in an effort to have this available for all families bereaved by suicide in N. Ireland.
2. Staff have continued to attend the All-Party Group for Suicide Prevention in N.Ireland. ralslng local issues around suicide and ensuring the work of the Foundation is highlighted.
3. A number of successful awareness sessions have taken place in the communty. educating on mental health, self-harm. and suicide prevention.
4. A hi8hly successful walk and sk run was held to mark World Suictde Awareness Day on Sunday 10 September. The walk began at The Space, Market Square. Dungannon, and the njn began at Mallaghans site, and all flnished at Newell Stores, Coalisland for ￿freshMents. There was a great crowd In attendance and it was a brilliant dayfor raising awareness.
5. The Foundation was selected by Chair of the Mid Ulster Council to be one of his "Charitls of the Yeart. resulting in ratsed awareness and ￿nding.
6. Seanna McBennett has undertaken trdining in a postgraduate certlfication in Cognitive Behavioural Practice with Queen's Unlversity, Belfast. The Foundation has continued to develop and improve links with a number of individuals and groups this year. Ongolng links have continued with the Child and Adolescent Mental Health Team. GPS, local schools, community & voluntsry groups, the PSNI. Families Voices Forum, and the Southern Health and Social Care Trust including the Protect Life Co-ordinator and Social Work teams. As we face the next financial year, we still need to continue to build our reseThes to malntain the staff and the high quality of seNlce which we currently deliver within the community. This year has Saw the community stand behind us more than ever, and we would like to thank everyone for their fantastic support. We hope that we can continue to build on our already Suc￿55ful model of approach in working wlth individuals with thoughts of suicide/self-harm In our local communities and continue to have the flnancial income in order to allow us to do thls to the highest standards. The Niamh Loulse Foundation Management Committee

NIAMH LOUISE FOUNDATION Report of the trustees for the year endlng 31 March 2025 The trustees are pleased to present their annual directors, report together with the financial statements of the charity forthe year ending 31 March 2025 which are also prepared to meet the requirements for a directors, report and accounts for Companies Act purposes. An exemption to preparing a cash flow statement is claimed under the small entity provisions within SIA of FRS 102. The financial statements comply with the Charities Act 2008, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effective l January 2019). Our purposes and activities The organisation is established for the benefit of the public in Northern Ireland {hereinafter called the area of benefit") to promote any charitable purpose directed to alleviate the distress caused by suicide and ancillary to this: (a) to promote the preservation and protection of good mental health and advance public education by raising awareness of mental health issues, suicide and the factors which may lead to it among the general public in the area of benefit (b) to encourage people bereaved through suicide to provide mutual support and encouragement to each other; (c} to provide assistance to people in despair or distress and thus reduce the incidence of suicide. In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity {PB2)'. The Foundation relies on grant income to cover its operating costs. The strategies employed are to achieve the following: Aim." To provide a place of sofrtyfvr young ond old INing with thoughts of suicide/selA-harm or bereaved by suicide in Northern Ireland. Objertives." To train staff to the highest standard of suicide inter￿entIOn skills. To de-escalate thoughts of suicide/self-harm among individuals. To encourage recovery for individuals and families affected or bereaved by suicide through individual care programmes and group wor*. To provide safety plans, self-care, and mental health first aid tool kits for individuals at risk of suicide/self-harm and their families. To encourage recovery and self-awareness of an individual's mental health and triggers in the prevention of suicide/self-harm.

NIAMH LOUISE FOUNDATION Aim.. To be a qood leader wfthln the community. Objertives.. To keep committee, staff and volunteers updated on current research and government developments in relation to suicide and self-harm within Northern Ireland. To promote our work through various rural sporting, cultural, and community organisations. To ensure excellent standards in governance in complying with all statutory regulations and reporting requirements. To form collaborative partnerships with other agencies to use our expertise and knowledge to inform and influence public policy and debate. Aim.. To change lives by inspiring and encouraging the community to become volunteers. Objertives.. To empower the community through education and workshop programmes on suicide and self-harm. To leave a legacy by volunteering and in creating awareness in the community through various community events. To engage individuals, companies and communities through a range of fvndraising initiatives. To promote the work of the Niamh Louise Foundation through the voice of our volunteers. Alm.. To make a meoningfvl and lasting legacy by raising the profile of suicide prevention at executive level. Objectives.. To be an authoritative voice on suicide in Northern Ireland. To use our links with strategic and community bodie5 in Northern Ireland to promote systemic change at local and government level. To engage in collaborative models of working. To strengthen partnerships with other seNi¢e providers to widen choices available to our clients.

NIAMH LOUISE FOUNDAnoN Aim.. To delivertraininq and educotlonalprogmmmes on sulclde ond selA-hami in Northem Irelond to chlldren and young people. Obiertlve&' To strengthen and maintain high stsndards of training. To expand our training to youth through community organisations and schools. To develop a Social media programme as a tool to reach out to children and young people. To deslgn programmes that will build capaclty, self*steem. understandlng and education in relation to suicide and self-harm. Aim." To dfrstt"gmatlse suAcide and selAtharni in communities oAIVorthem Irdan Objectlves.. To encoura8e all communities to take ownership in ¢￿atIng awareness on sulc5de and self-harm. To promote ￿COVery and Identify care pathways in relation to suicide and self-harm. To communicate key messages to leading organisations within the community on suicide prevention. To promote help-seeking skills in the prevention of suicide. The Foundation now works with people across the 9 Counties of Ulster. Financlal review The income and expenditure for the year is detailed in the accounts. A major financial concern for the Foundation as with any charty will be the ongoing financial sustainability from funding in the years to come. The trustees are awa￿ of the need to maintain free reserves, especially in the current economic climate. Continual fund raising will be ne￿sSary In order to retain sufficient levels of reserves. We would like to acknowledge the continued support of our funders as referred to in note 4 in the accounts. It is important to recognise that their funding really does make an impact. The income for the year wa5 £146K of which £8K was received as grdnt funding. The expendlture of £192K 15 expended on charltable activities. The balance of funds at 31 March 2025 was £246K all of which £287K is unrestritted income. £90K is designated funds.

NIAMH LOUISE FOUNDATION Reserves pollcy and golng ctsncern The Trustees have examined the chaflty's requi￿rnents for reserves considerin8 the main risks to the organlsation and established a fomal policy which stipulates that free reserves be maintalned at a level which ensures that the charity's core activity could continue during a period of unforeseen difficulty. Free reseples are defined by the Trustees as unrestricted income funds freely available for use as the charity 50 determines and thereby excludes any funds commltted, invested in tsngible fixed assets held by the charity and restricted or designated funds, Reserves are needed to bridge the gap between the spendln8 and receiving of Incorne and to cover unplanned emergency repairs and other expenditure. The trustees consider that the Ideal level of reserves as of 31 March 2025 would be £90,000. Without the support of our funders and contlnued fundraising efforts by staff and volunteers, it is doubtful that the Foundatlon could continue operating. The trustees are endeavouring to ensure the suc￿55 wtth a combination of measures Including fundraisers and applications to funding bodies In an effort to secure staff posts and long-temi sustainability of the charity. The trustees have reviewed the circumstances of the Foundation and consider that adequate resources contlnue to be available to fund the activities of the Foundation for the foreseeable future. The trustees are of the view that Foundation is a going concern. A major financial concern for the Foundation as with any charlty will be ongoing financial sustsinability from fundin8 in the years to come. The trustees are aware of the need to rnaintain free reserves, especially in the tur￿nt economlc climate. Contlnual fundraising wlll provide a challenging environment in the years to come. We would like to acknowledge the contlnued support of our funders as referred to In note 4 in the accounts. It 15 important to reco8nise that their funding really does make a change. Reference and admlnlstratlve details Operating address: 32 Coalisland Road, Killybrackey, Dun8annon, Co. Tyrone, BT716LA Our advlsers Accountant E A Grlmley & Co Limited,16 Clonoe Village Buslness Park, 98 Washlngbay Road, Clonoe, Dungannon, Co Tyrone, Bf/i 4PU Ulster 8ank, 39 Market Square, Dungannon. Co Tyrone, BT70 IJJ Bankers;

NIAMH LOUISE FOUNDATION Key management personnel Niamh Loulse Foundatlon: Trustees, Trustees The trustees and offlcers serving during the year and slnce the year end were as follows: Chair-person Jolene Farrell Gerard Carroll Caitlin Bullock Anthony Knox Heather Stafford NEel Stafford Resigned 291112025 Resigned 281112025 Resigned 28/V2025 Key management personnel: Senior managers of the Niamh Louise Foundation: Catherine Mccaul - Operational Director Strurture. Governance and Management fjoverning Document Niamh Louise Foundation is a Company Limited by Guarantee governed by its Memorandum and Articles of Association dated 17 September 2020. It Is a registered charity with the Charity Commission Northern Ireland. The charity registratlon number is NIC 108043. The charity is also re8iStered with HMRC. Appolntment ol trustees As set out in the Articles of Assoclation the minlmum Board members shall be 3. The Trustees shall be entitled to invite members of the public to attend as observers at any Annual General Meetin8 or any other meeting5 of the Trustees. Or£anlsation The board of trustees, which require a minimum of 3 Trustees. administers the charity. The charity is managed by the Trustee Board. To facilitate effective operations, the Operation Director has delegated authorlty. within terms of delegation approved by the trustees, for Dperational matters including finan￿, employment. Relatsd partle5 and Cowoperation with other oryanlsatlons 10

NIAMH LOUISE FOUNDATION None of our trustees re￿1ve remuneration or other benefit from their work wlth the charlty. Any connection between a trustee and senior manager of the charity With a fun41er must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transaction5 were reported. Pay policy for senlor Stsff The rates of pay are in line wlth the SHSCT scale. Rlsk management The trustees have a risk management strategy which comprises: an annual review of the principal rlsks and uncertainties that the charity may face. the establishment of policies systems and procedures to mitigate those risks identified In the annual review; and the implementation of procedures designed to minimise or manage any potential impart on the charity should those risks materialise. This work has identified that financial sustainability is the major financial rlsk for the charity. A key element in the management of financlal risk is a regular review of available liquid fiJnd5 to settle debt5 as they fall due and regular lialson with the Operational Director to ensure sufficient working capital by the Foundation. Attention has also been focussed on non-financial risks arising from fire, health and safety staff, volunteers and clients. These risks are managed by ensuring accreditation is up to date, havlng robust pollcies and procedures in place and regular awareness training for staff working In the￿ operational areas. Trusted responsibllltles In relation to the flnancial statements The charity trustees (who are also the direttors of the Niamh Louise Foundatlon for the purposes of company law) are responslble for preparlng the trustees, annual report and flnancial statements in accordance with appllcable law and United Kingdom Account5ng Standards (Unlted Kingdom Generally Accepted Accountlng Practice). Company law requires the charity trustees to Prepa￿ financial statements for each year whlch give a true and falr view of the state of affairs of the charitable company and of the Sncoming resources and application of resources, including the income and expenditure, of the charitable company for that perlod. In preparin8 the financial statements, the trustee5 are required to: select suitable accounting policles and then apply them consistently," observe the methods and principles tn the Charitles SORP. make judgements and estimates that are reasonable and prudent; state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explalned in the financial statements; and prepare the flnancial Statements on the going concem basis unless it is inappropriate to presume that the charity wlll continue in operation. li

NIAMH LOUISE FOUNDATION The trustees are responsible for keeping proper accountlng records that disclose with reasonable accuracy at any time the financial posltion of the charitsble company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsI￿[e for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularitie The trustees are responsible for the maintenance and integrlty of the corporate and financial information included on the charitable company's website. Statement as to disclosure to our Independent Examiner In so far as the trustees are awa￿ at the time of approving our trustees, annual report: there is no relevant infomiatlon of which the charitable companws Independent Accountsnt is unaware. and the trustees, having made enquiries of fellow trustees have each tsken all steps that he/she 15 obliged to take as a trustee in order to make themselves aware of any relevant information and to establish that the Independent is aware of that information. This ￿port as approved by the board of trustees and signed on 29 January 2026 on its behalf by Jolene Farell Trustee 12

NIAMH LOUISE FOUNDATION Independent examlner's report to the Charlty Trustses on the unaudlted financial ststsments of the Niamh Loulse Foundatlon. I report to the charitytrustee5 on my examlnatlon of the accountsof Niamh Louise Foundation for the year ended 31 March 2025. Respective responslbllities of trustees and independent examlner As the charitfs trustees of the Company (who are also the directors of the company for the purpo￿5 of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (°the 21XY6 ACV). Having satisfied myself that the charity is not subject to audlt under company law under Part 16 of the 2￿6 Act , and is eligible for independent examination. it is my responsibility to: examine the accounts under section 65 of the Chartties Act (Northern Irelandl 2008,. follow the procedures laid down in the general Directions gtven by the Charity Commission for Northern Ireland under sectlon 65(9)(b) of the Charitie5 Act; and state whether particular matters have come to my attention. Basls of independent examine￿5 ststement I have examlned your charity accounts as required under sectlon 65 of the Charities Act and my examination was carried out in accordance with the general Dlrections given by the Charity Commisslon for Northern Ireland under section 65{9){b) of the Charities Act. The examlnation included a revlew of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes conslderation of any unusual items or dlsclosures in the accounts, and seeklng explanatlons from you as tharity trustees concerning any such matters. My role is to state whether any mater5al matters have come to my attention giving me cause to believe: l. That accounting records were not kept in accordance with section 386 of the Companles Act 2CM)6 2. That the accounts do not accord with those accountln8 records 3. That the accounts do not comply with the accountlng requirements of section 396 of the Companles Act 2006 and with the methods and princlples of the Charities Statement of Recommended Practice applicable to charities preparing their accounts In accordance with the Financial Reporting Stsndard applScable in the UK and Republic of Ireland 4. That there is further infonnation needed for a proper understanding of the accounts to be reached. 13

NIAMH LOUISE FOUNDATION Independent examlnerfs ststement Where the company's gross income exceeded £250,OCXJ your examlner must be a memberof a body listed in section 145 of the 2011 ACL I confirm that l am qualified to undertake the examination by being a qUalif￿d member of Institute Of Chartered Accountants Ireland. I have completed my examination and have no concerns in respect of the matters (l) to14) listed above and, in connectton with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Ethna Grlmley Independent examlner Relevant Professlonal Qualification: FCA E A Grimley & Co Ltd Chartered Accountants & Registered Auditors 16 Clonoe Vlllage Buslness Park 98 Washingbay Road Coalisland Co Tyrone BT714PU Dated . 29th January 2026 14

NIAMH LOUISE FOUNDATION Statement of Financial ArtSvltles (including income and expenditure account) for year endlng 31 March 2025 The ststement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 2025 Total Funds 2024 Total Funds UDrestritted Restrlcted Funds Funds Notes Income: Aclivitiesfor generatingfvids Donations and Legacies 127,414 127,414 95,017 Incomefrom chariluble aciivities.. Grant Income Capital Grants Jnveslment income 7,700 7.700 206.006 10540 10.540 546 Totsl income 137.955 7,71JO 145,655 301 ￿69 Expenditure Cosls ofgeneralingfvnds.. 75 75 28.00 Expenditure on charitable activilies." Expenditure 177,J10 14.598 191.708 252.008 Total expendlture 177 185 14598 191.783 252,036 Net incomel(expenditur¢) and net movement in funds for the y¢ar (39 170) 16,X98) (46 1 ?%} 49,533 Transfer between Funds (1.978) 1,978 Reeonciliation of funds Total Funds bmught forward Total funds earned forward 287.668 246,460 292,588 246,460 133,060 182593 The notes on pa8es 17 to 25 forni an Integral part of these accounts. 15

NIAMH LOUISE FOUNDATION Statement of Flnanclal Posltion (Balance Sheet) As at 31 March 2025 3V03A025 30103/2024 PY Note Fixed Assets Plant Net Flxed Assets 11 24,365 24,365 30,365 30,365 Current Assets Bank Totsl Current Assets 237,875 237,875 278,819 278.819 Current Llabillties Trade creditors PAYE Other wages Costs Accruals Total Current Llabilhles 10,693 474 314 4,300 15.781 10.693 3,089 314 2.500 16,596 12 Net Current A55ets (CA_CL) Net Assets 222,095 246,460 262,223 292,588 Totsl Assets Represented BY Deslgnated Funds un￿strICted Funds Restritted Funds 13 13 14 90,(XYJ 156,460 90,OCK) 197,668 4,920 292.588 246,460 These accounts are prepared In accor(lance with the special provlsions of Part 15 of the Companies Att relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company. th The financial statements We￿ approved on 29 January 2026 and signed on the trustee's behalf by; jole￿ Farrell Chairperson Company Number Nl 672653 The notes on pages 17 to 25 forni an integral part of these attount& 16

NIAMH LOUISE FOUNDATION Notes to Financlal Statements - For the year ended 31 March 2025 Attountlng Pollcles The princlpal accounting policies adopted, judgements and key sources of estimation uncertalnty in the preparation of the financial statements are as follows: Charfty informatlon Niamh Louise Foundation is a private limited company incorporated In Northern Ireland. The registered office is 32 Coalisland Road, Killybrackey, Dungannon. Tyrone, 8T716LA b) Basls of preparation The financial statements have been prepared in accordance wlth Accounting and Reporting bv Charities: Statement of Recommended Practice applicable to charities accounts Republic of Ireland (FRS 102) (effective l January 2019)- {Charities SORP (FRS 102)), in accordance with the Financial Reporting Stsndard applicable In the UK and preparing their Ftnancial Reporting Standard appllcable in the UK and Republic of Ireland (FRS 102). The financial statements are prepared in sterling £ whlch is the functional currency of the charlty. Monetary amounts in these financial ststements are rounded to the nearest £. The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accountlnB policy note{s). d) Preparation of the accounts on a golng concern basis The number of people using the NLF Trust is increasing year on year but the uncertainty surrounding funding is a si8nlficant area of financial uncertainty that will invariably impact upon seNi¢es that we can offer. The trustees have mltigated these r5sks by continually challenging decisions made at government level to ensure that the impact of provisions of services is minimal. The trustees are of the vlew that measures have been taken subsequent to the year-end to ensure continuous fundlng forthe immediate future of the NLF Trust for the next 12 months and that on this basls the charity is a 80ing concern. Should funding be reduced the NLF Trust considers that they will be able to continue albeit at a much-reduced level of the next 12 months. Income Income is recognised when the charity has entitlement to the funds, any performance condltions attached to the item{s} of income have been met. it Is probable that the Income will be receNed and the amount can be measured reliablv. Income from government and other grants whether'capitsl, grants or'revenue, grants, is recognised when the charity has entitlement to the funds, any performance condltions attached to the grants have been met. it is probable that the income will be rece5ved and the amount can be measured rellably and is not deferred. 17

Donated services and facllttles Donated professlonal servlces and donated facilities are recognised as income when the charity has control over the item, any conditions assoclated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefrt can be measured reliably. In accordance wtth the Charities SORP IFRS 102), the general volunteer time of the NLF Trust Is not recognised and refer to the trustees, annual report for more information about their contributlon. On receipt, donated professional seN1￿5 and donated facilities are recognised on the basis of the value of the gift to the charity whlch Is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economlc benefit on the open market. a corresponding amount is then recognised In expenditure in the period of reteipt. 8) Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity. this is normally upon notification of the Inte￿$t paid or payable by the Bank. h) Fund accounting Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charfty which the trustees have decided at their discretion to set astde to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the NLF Trusys work or for specific artistic projects belng undertaken by the NLF Trust. Expenditure and irrecoverable VAT Expenditure is reco8nised once there is a legal or construrtive obligatlon to make a payment to a third party, it is probable that Sett￿ment will be required and the amount of the obligation can be measured rellably. Expenditure is classified under the following activity headings: •• Expenditure on charitable activities includes the costs of education and crèche costs undertaken to further the purposes of the charity and their associated 5UPPOrt costs. •• Other expenditure represents those items not falling into any other heading. Ir￿COVerable VAT is charged as a cost against the activity for which the expenditure was incurred. 18

NIAMH LOUISE FOUNDATION Note5 to Flnanclal Statements For the Year Ended 31 March 2025 - Continued J) Allocatlon of support tosts Support costs are those functions that assist the work of the charity but do not directly undertake charitable attivities. Support costs include back-office costs, finance, personnel. payroll and governano costs which support the Trusts artistic programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activlties. The bases on which support costs have been allocated are set out in notes. k) Operating leases The charity classifles the lease of printin& as operating leases: the title to the equipment remains with the lessor and the equipment is repla￿ every 5 years whilst the economic life of such equipment is normally 10 years. Rental charges are charged on a straight-line basis over the term of the lease. i) Tangible fixed assets Individual fixed assets Costing £1,0￿ or more are capitalised at cost and are depreciated over their estimated useful economic Itves on a straight-llne basis as follows: Asset Category Annual rate Equipment and Fixtures and fittings 20% Reducing Balance Stock Stock is included at the lower of cost or net realisable value. Donated Items of stock are recognised at fair value which Is the amount the charity would have been wllling to pay for the items on the open market. Debtors Trade and other debtors are ￿CognISed at the settlement amount due. Prepayments are valued at the amount prepald net of any trade discounts due. Cash at bank and In hand Cash at bank and cash in hand includes cash and short term highly liquid investments wfth a short maturity of three months or less from the date of acquisitlon or opening of the deposit or simllaT account. p) Credltors and provlsions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of fund5 to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provislons are normally recognised at their settlement amount after allowing for any trade discounts due. 19

NIAMH LOUISE FOUNDATION Notes to Financlal Ststements For the Year Ended 31 March 2025 - Continued q) Pensions Employees of the charlty are entitled to Joln the Workers Penslon Trust Scheme whlch 55 funded by contributions for employee and employer. Employees are automatically enrolled Into the pension scheme unless they have exercised their right to opt out of scheme membership. Legal status of the Trust The organisation is governed by its constitutlon. Donatlons 3110312025 3010312024 Donations and Fundraislng Just Giving Charitable Giving Gift Aid Paypal Sales of merchandlse Other 87.849 23,628 58.882 12,906 30 250 615 15.864 14 22,334 95,017 127,414 Grant Income Grant Income Year endlng Unrestrfcted 31/03/2025 3110312025 3V0312025 Restrfcted Year endlng 30103/2024 Community Foundatlon for Northern Ireland 6,500 6,500 162,175 Dormant Accs 43,830 Mid Ulster Distritt Council 200 CharSty Trusts 1,000 7,700 7,700 206,006 20

NIAMH LOUISE FOUNDATION Notes to Financlal Statements For the Year Ended 31 March 2025 - Contlnued Investment Income All of the investment income of arises from money held in Snterest bearing deposit accounts. 6. Analysls of expendlture on charitsble actlvlties Totsl Expenditure Year ending Total Expenditure Year endlng Unrestrfcted Restricted Expenditure on charltable activities: 311031202S 3V0312025 3110312025 3010312024 Wages and salaries Staff Pensions Project Work and Therapie5 Project Maintenanc¢ Staff Training Rent payable Heat and Li8ht Rates Insurance AdvertSsement Repairs and maintenan Raising Awareness and Publlcations costs SupeNision Costs Printingi Postage and ststionery Training Expenses l Mentoring Telephone Monitoring and Evaluation Stsff Travel and Expenses Subscriptions Professional Fees Interest General expenses Depreclatlon of tanglble assets Support Costs- Note 7 Totsl Expenses 144.987 137,487 7,500 131,295 5,339 12,762 21,960 150 9,960 5,141 3.120 7,220 3.120 7.220 10.782 3,215 10.782 3,215 871 871 120 588 11,658 1,270 1,270 4.986 340 2,294 503 3,865 503 3,865 1.904 1,904 1,557 3,948 1.102 394 3,522 3,522 23,344 1,152 1,152 2,620 7,591 2,659 252,008 6.(XJO 1,803 191.708 1,803 177,110 14.598 Support Costs are those functions that assist the work of the charity but do not directly undertake charltsble activities such as accountsncy. 21

NIAMH LOUISE FOUNDATION Notes to Financial Statements For the Year Ended 31 March 2025 - Contlnued Support Costs Current Year 2024 General support Govemance Total Total Accountancy Legal Fees Bank charges 1,800 2,500 159 2,659 1,803 1,803 Net Income/(expenditure) for the year 2024 2023 Thls Is ststed after charglng: Depreciation 6,000 7,591 Staff Numbers The average monthly head count was 4 staff (2024: 41. Analysis of staff costs, trustee remuneration and expenses and the cost of key mana8ement personnel 10. No employees had employee benefits in excess of £60.CA)0 (2023: nll}. The charity trustees were not paid or received any other benefits from employment with the Trust in the year (2024: £nil} neither were they reimbursed expenses during the year (2024: £nll}. No charity trustee received payment for professional or other services supplied to the charity {2024: £nil). 22

NIAMH LOUISE FOUNDATION Notes to Financial Ststements For the Year Ended 31 March 2025 - Continued 11. Tanglble fixed assets Plant TOTAL Cost as at Cost as at 0110412024 3110312025 75,632 75,632 75,632 75,632 Deprectation Charge for perlod Disposal Depreciation 01/0412024 45,267 45,267 31103/2025 51,267 51.267 Net Book Value 31103/2025 24,365 24,365 Net Book Value 3110312024 30,365 30,365 12. Credltors: amounts falling due withln one year 2025 Trade credltors PAYE Other wages Costs Accruals 10.693 474 314 4.300 10,693 3,089 314 2,500 15,781 16,596 13. Analysls of charltable funds Balanee FuDds Incoming Re80ur¢es re8ourees expended 3110312024 Transfers 3110312025 General fund D¢signated Retained Reserves 197,668 137,955 177,185 (1,978) 156,460 90,000 90,000 Total 287,668 137,955 177.185 1,978 246,460 23

NIAMH LOUISE FOUNDATION Notes to Financlal Statements For the Year Ended 31 March 2025 - Continued Analysis of movements In Un￿St￿Cted fund5 Descrlption, nature and purposes of the fvnd Name of unrestricted fund General fund The 'free reserveg after allowing for all designated funds. Deslgnated funds: Reseroes are needed to bridge the Bap between the spending and receiving of income and to cover unplanned emergency repairs and other expenditure. 14. Analysis of movements in restricted funds Balance Funds In¢oming Resources resources expended 3110312024 Transfers 3110312025 Education 4.920 7,700 14,598 1.978 Total 4,920 7,700 1,978 At 31 March 2025 all fvnded projects were complete with no restrlrted funds. 15. Analysls of net a55ets between funds 3110312025 3110312023 Capital Fixed Assets 4,920 Total Restricted incorne 4.920 16 Contlngent Liabllitles There is a contingent liablllty to ￿paY grants receNed under the temis of their associated letters of offer sf the charity fails to achieve and maintain specified conditions. In the opinlon of the trustees the terms of these letters of offer have been complied with in full and no loss is expected. 24

NIAMH LOUISE FOUNDATION Notes to FinancAal Statements For the Year Ended 31 March 2025 - Continued 17 Related Party transactlons and ultlmate controlling party The trustees are the deemed controlling party due to their position wlthin the company. 18 Ethical Stsndards In common with many organlsations of its slze and nature, the charity uses its accountant to assist with the compilation of the statutory financial statements. 25