Little Forget Me Nots Trust
Annual Report and Unaudited Financial Statements
for the financial year ended 1 April 2023
Daly Park & Company Llmited
Chartered Accountants and Registered Auditors
4 Carnegie Street
Lurgan
Co. Armagh
BT66 6AS
Northern Ireland
Charity Number: 108225

Little Forget Me Nots Trust
CONTENTS
Page
Trustees, and Other Information
Trustees, Report
statement of Twstees, Responsibilities
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
10
Notes to the Financial Statements

Little Forget Me Nots Trust
TRUSTEES, AND OTHER INFORMATION
Trustees
Mary M¢Alinden (Appointed 2 April 2022)
Shauna Lyness (Appointed 2 April 2022)
Jemma Branniigan (Appointed 2 April 2022)
Charity Number in Northern Ireland
108225
Principal Address
2 North Street
Lurgan
Craigavon
County Amiagh
BT67 9AQ
Northern Ireland
Independent Examiner
Daly Park & Company Limited
Chartered Accountants and Registered Auditors
4 Carnegie Street
Lurgan
Co. Amiagh
BT66 6AS
Northem Ireland

Little Forget Me Nots Trust
TRUSTEES, REPORT
for the financial year ended 1 April 2023
The trustees present their TrLtstees' Report and the unaudited financial statements for the financial year ended 1
April 2023.
The financial statements are prepared in accordance with the Charities Act (Northern Ireland) 2008, FRS 102 "The
Financial Reporting Stsndard applicable in the UK and Republic of Ireland" and Accounting and Reporting by
Charities= Statement of Recommended Practice applicable to charities preparing their financial statements in
accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The Trustees, Report contains the information required to be provided in the Trustees, Annual Report under the
Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the
purpose of charity law and under the charity's constitution are known as members of the board of trustees.
In this report the trustees of Little Forget Me Nots Trust present a summary of its purpose, govemance, activities,
achievemenls and finances for the financial year 1 April 2023.
The charity is a registered charity and although not obliged to comply with the Statement of Recommended Practice
applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations
where relevant in these financial statements.
Mission, Objectives and Strategy
Mission Statement
We aim to provide an open door and opportunities for families either collectively or individually who have needs that
have evolved as a result of the death of an infant or pre teen child in Northern Ireland and in the Republic of Ireland,
where applicable. These needs may be emotional. mental or practical and the Trust will use resources to either
provide direct access lo servI￿s1c0unSel1lng and therapies. including art based therapies or alternatively souce and
sign post lo suitable and appropriate resources and seNices.
The Trust aims to provide a safe confidential space for family members to share and express their grief and
experiences ensuring that appropriale emotional and practical support is at hand. The Trust also provides advocacy
services where families and individuals require it. and to help develop policy around improving service provision for
the bereaved from infantlpre teen child loss. The Trust also delivers educational support in schools and
organisations to ensure that appropriate support is provided to bereaved families and individuals in community
settings.
Objectives
The Trust aims to reach families right across Northern Ireland, supporting, guiding and empowering them through
peer crafting sesions, fijndraising events and social media.
Structure, Govemance and Management
Structure
The organisation is governed by ils Truslees. All new Trustees go through an induction and training process and are
appointed as and when required and based on their skills and experience. The Trustees do not retire on an annual
basis.
The Trustees meet on a regular basis throughout the year to manage and control all aspects of the charity and also
conduct regular risk assessments of the various operalional risks impacting the charity and its projects at home and
abroad.
Review of Activities, Achievements and Performance
We have undertaken several projects this year as follows.
Baby Loss Awareness Week Flower Release. 45 flowers were released into the Lagan by parents. siblings and
other family members and friends in memory of children who have passed away. This was our first in-person event
Our Little Remembrance Ride. 15 bikes took part in our lour around Lough Neagh. with over £3CQ in fundraising
collected on the day.
'Just Be, Creative Pop-up cafes. 6 crafting sessions located across the region introducing new crafts and a safe
Spa￿ to meet others with similar experiences. Feedback included ' Relaxed atmosphere, made it easier talking to
other mums, and'Thank you for putting these on, they're helping.,

Little Forget Me Nots Trust
TRUSTEES. REPORT
for the financial year ended 1 April 2023
Financial Review
The results for the financial year are set out on page 9 and additional notes are provided showing income and
expenditure in greater detail.
Incorne
Funding awarded in 2022123
Comic Relief £3.000 - Project Coordinator Role. Part time project coordinator engaged to work alongside the
committee to deliver a range of short term goals, complete funding applications and devise an Action Plan lo support
how the group plan their future work.
Future Screens Art Work Fund £60,326.16 over three years (£21,918.90 which has been drawn down). Community
Connections Officer employed and now 6 months into a 3 year contact.
National Lottery Communily Fund - £9,750. Ten bereaved familiés will receive access to art therapy sessions.
Results and Dividends
At the end of the financial year the charity has assets of £39,631 and liabilities of £951. The net assets of the charity
are £38,680
Reserrfes Position and Policy
As a charity, LFMNT is entirely dependent on fundraising income and grant income. Due to the uncertaint of both of
these income streams, it is prudent to hold reseNes of £30.000 to fund six months operating costs together with a
contingency ft)r other unexpected costs.
This amounl shall be built up within the first number of years of the Trust's work an maintained at the agreed level.
The designated reseNes shall be notedin the Trust's annual accounts.
Trustees
The trustees who served thoughout the year were as follows
Mary McAlinden
Shauna Lyness
Jemma Brannigan
In accordance with the Constitution, the trustees retire by rotation and. being eligible, offer themselves for re-election.
Compliance with Sector-wide Legislation and Standards
The charity engages Pr￿aCtIve1Y with legislation. standards and codes which are developed for the sector. Little
Forget Me Nots Trust subscribes to and is complianl wilh the following=
The Charities SORP (FRS 102)
Public Benefst Statement
In planning and directing the work of the Trust. the trustees have considered and understand both elements of the
public benefit requirement i.e. that there are direct benefits which are identffiable and are available to Ihe public or a
section of the public.
Examples of how the Trust's activities have fvrthered public benefit are outlined in the Review of Activilies,
Achievements and Performance.
Plans for Future Periods
Plans for 2023124 include .
100k in 1 day challenge, a fundraising walk.
Our Little ReMernbran￿ Ride, the second annual ride taking place in Peatlands Park.
'Just Be. Creative Pop-up Cafes. we aim to continue to grow these sessions across Northern Ireland with a focus on
'hosted by. sesions led by service users.
Six more families to be supported through art therapy continuing our art therapy programme.

Little Forget Me Nots Trust
TRUSTEES. REPORT
for the financial year ended 1 April 2023
Approved by the Board ofTrustses on 27 October 2023 and signed on its behalf by:
Mary Mc
Trustee
inden

Little Forget Me Nots Trust
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the financial year ended 1 April 2023
The trustees a￿ responsible for preparing the financial statements in accordance with applicable law and
regulations.
rhe law applicable to charities in Northern Ireland requires the trustees to prepafe financial statements for each
financial year which give a true and fair view of the assets, liabilities ancs financial position of the charity as al the
financial year end date and of the surplus or deficit of the charity and olheNise comply with the Charities Act
(Northem Ireland) 2008.
In preparing these financial statements. the trustees are required lo..
selecl suitable accounting policies and apply them consistently",
obseNe Ihe methods and principles in the Charities SORP
make judgements and estimates that are reasonable and prudent..
slate whether the financial statements have been prepared in aecordan¢e with the relevant financial Teporting
framework, identify Ih05e standards. and note the effect and the reasons for any rnalerial departure from those
standards., and
prepare the financial slalements on the going concern basis unless it is inappropriate lo p￿SUrne that the charity
will continue in operation.
The Iruslees confimi that they have complied with the above requirements in prepaTtng the financial statements.
The Iruslees are responsible for keeping adequate accounting records that are sufficient lo show and explain the
charit￿$ Iransadions and disclose with reasonable accuracy at any lime the financial position of the charity and
enable them to ensure that the financial statements comply with the Charitie5 Act (Northern Ireland) 2008. They are
also responsible for safeguarding the assets of the charity and hen￿ for taking reasonable steps for the prevention
and detection of fraud and other irregularities.
Approved by the Board of Trustees on 27 October 2023 and signed on its behalf by:
Mary Mc
Trustee
linden

Little Forget Me Nots Trust
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF
TRUSTEES OF LITTLE FORGET ME NOTS TRUST
We have examined the financial slatements of the charity for the financial year ended 1 April 2023, which comprise
the Statement of Financial Activities, the Balance Sheet and the relaled notes.
This report is made solely to the charity's members, as a body, in accordance with the Charities Act {Northern
Ireland) 2008. Our work has been undertaken so that we might compile the financial statements that we have been
engaged to compile, report to the Board of Trustees that we have done so, and state those matters that we have
agreed to state to Ihem in this report and for no other purpose. To the fullesl extent permitted by law, we do not
acTrpl or assume responsibility to anyone other than the charity and the charills members, as a body, for our work,
or for this report.
Respective responsibilities of trustees and examiner
The charity's Irustees are responsible for the preparation of the financial statements in accordance with the
requirements of the Charities Act (Northern Ireland) 2008. The charily's trustees consider that an audit is not
required for this financial year under Ihe Charities Act (Northern Ireland) 2008 and that an independent examination
is required.
It is our responsibility to..
examine the financial statements under section 65 of the Charities Act.
follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland
under section 65{9){b) of the Charities Act,. and
state whether particular matters have come to our attention.
Basis of independent examiner's report
We have examined your charity financial statements as required under section 65 of the Charities Act and our
examination was carried out in accordance with the general Directions given by the Charity Commission for
Northern Ireland under section 6519){b) of the Charities Act. An examination includes a review of the accounting
records kept by the charity and a comparison of the financial statements presenled with those records. It also
includes consideration of any unusual items or disclosures in the financial statements and seeking explanations
from the truslees concerning any such matters. The procedures undertaken do not provide all the evidence that
would be required in an audit and consequently no opinion is given as to whelher the accounts present a 'lrue and
fair. view and the report is limited lo those matters set out in the statement below.
In Connection with our examination, no matter has come lo our attention which gives us cause to believe that in. any
material respect..
accounting records were not kept in accordance with section 63 of the Charities Act
the financial statements do nol accord with those accounting records
the financial statements have not been prepared in accordance with the Statement of Recommended Practi
applicable to charities preparrng their accounts in accordance wilh the Financial Reporting Standard applicable in
the UK and Republic of Ireland {FRS102)
there is further information needed frjr a proper understanding of the accounts to be reached.
Independent examiner's ststement
We have no concerns and have come across no other matters in connection with the examination lo which attention
should be draw
sre
ort in order to enable a proper understanding of the financial statements to be reached.
PARK & COMPANY LIMITED
ered Accountants and Registered Auditors
rnegie Streel
Lurgan
Co. Armagh
BT66 6AS
Northern Ireland
ha
Date: 27 October 2023

Little Forget Me Nots Trust
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 1 April 2023
Unrestrictsd Restricted
Funds
Funds
2023
2023
Total
2023
Notes
Income
Donations and legacies
Other trading activities
29,053
1,280
34,669
63,722
1.280
Total income
30,333
34,669
65,002
Expenditure
Raising funds
Charitable activities
1.194
7,644
1.194
25,128
17,484
Total Expenditure
8,838
17,484
26,322
Net incomel(expenditure)
Transfers belween funds
21,495
(601
17,185
60
38,680
Net movement in funds for the financial year
21,435
17,245
38,680
Balances carried forward at 1 April 2023
21,435
17,245
38,680
The Statement of Financial Activities includes all gains and losses recognised in the financial year.
All income and expenditure relate to continuing activities.
The notes on pages 1110 15 form part of the financial statements

Little Forget Me Nots Trusi
BALANCE SHEET
as al 1 ADril 202-.
2023
Notes
Fixed Assets
Tangible assets
1,307
CurrentAssets
Cash al bank and in hand
38,324
Credltor$: Amounts falling due within one year
1951)
Net Current Assetsl(Liabilitiesl
37,373
Total Assets less Current Liabilities
38.680
Funds
Restricted trust funds
General ftknd lunreslricted)
17,245
21.435
Total funds
12
38,680
The financial slalemenls have been prepared in accordance with the provisions applicable lo companies subject lo
the sm811 Gompanies, regime 8nd in 8ccordance with FRS 102 'The Financial Reporting Standard applicable in the
UK and Republic of Ireland" applying Section 1A of that Standard.
Approved by the Board of Trustees and authorised for issue on 27 OGtober 2023 and signed on its behalf by
Mary MCAII
Trustee
Th8 notes on pages 11 10 15 fo￿ part of the financial statements
io

Little Forget Me Nots Trust
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 1 April 2023
GENERAL INFORMATION
Little Forget Me Nots Trust is a charity incorporated in Northern Ireland. The registered office of the charity is
2 North Street, Lurgan, Craigavon, County Armagh, BT67 9AQ, Northern Ireland which is also the principal
place of business of the charity. The financial slatements have been presented in Pound Sterling 1£) which
is also the functional currency of the charity.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with ilems which are considered
material in relalion to the charity's financial statements.
Basis of preparation
The financial statements have been prepared on the going con￿rn basis under Ihe historical cost
convention. modified to include certain items at fair value. The financial statements have been prepared in
accordance with the Slatement of Recommended Practice (SORP) "Accounting and Reporting by Charities
preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland FRS 102" applying Section 1A of that Standard.
As pemiitted by the Companies Act 2006. the charity has varied the standard formats in that act for the
Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply
with the requirements of the Charilies SORP and are in compliance with section 4.7, 10.6 and 15.2 of that
SORP.
Statement of compliance
The financial statements of the chariiy for the financial year ended 31 December 2017 have been prepared
on the going concern basis and in accordance with the Statement of Recommended Practice (SORP)
"Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard.
Fund accounting
The following are the categories of funds maintained:
Restricted funds
Restricted funds represent income received which can only be used for particular purposes. as specified by
the donors. Such purposes are within the overall objectives of the charity.
Unrestricted funds
Unrestricted funds consist of General and Designated funds.
General funds represent amounts which are expendable at the discretion of the board. in furtherance of the
objectives of the charity.
Designated funds comprise unrestricted funds that the board has. at its discretion. set aside for particular
purposes. These designations have an administrative purpose only. and do not legally restTiCt the board's
discretion to apply the fund.
11

Little Forget Me Nots Trust
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 1 April 2023
Income
Income is recognised by inclusion in the Statement of Financial Aclivilies only when the charity is legally
entitled to the income, performance conditions attached to the item{s) of income have been mel, the amounts
involved can be measured with sufficient reliability and it is probable that the income will be received by the
harity.
Income from charitable activities
Income from charitable activities include income eamed from the supply of services under contractual
arrangements and from performance related grants which have conditions that specify the provision of
particular seNices lo be provided by the charity. Income from government and other co-funders is recognised
when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related
funding agreements. Vvhere a grant is re￿iVed in advance, its recognition is deferred and included in
creditors. Vvhere entitlement occurs before income is re￿ived. it is accrued in debtors.
Grants from governments and other co-funders typically indude one of the following types of conditions..
performan￿ based conditions.. whereby the charity is cOntra￿uallY entitled to funding only lo the extent that
the core objectives of the grant agreement are achieved. Where the charity is meeling the core objectives of
a grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor. as
income.
-Time based condilions: whereby the charity is contractually entitled lo funding on the condition that il is
utilised in a particular period. In these cases the charity recognises the income to the extent il is utilised
within the period specified in the agreement.
In the absence of such conditions. assuming that receipt is probable and the amount can be reliably
measured, grant income is recognised once the charity is notified of entitlement.
Grants received towards capital expenditure are credited to the Statement of Financial Activities when
re￿iVed or receivable. whichever is eartier.
Expenditure
Expenditure is analysed be￿een costs of charitable activities and raising funds. The costs of each activity
are separately accumulated and disclosed, and analysed according to their major components. Expenditure
is recognised when a legal or constructive obligation exists as a result of a past event. a transfer of economic
benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs
are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are
allocated to activities in proportion to staff time spenl or other suitable measure for each activity-
Trustee Remuneration
None of the trustees have been paid any remuneration during the current year.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to
depreciation is calculated to write off the original cost or valuation of tangible fixed assets. less their
estimated residual value, over their expected useful lives as follows..
Fixtures, frttings and equipment
15#/o Straight line
Cash at bank and in hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three months nolice of
withdrawal.
Taxation and deferred taxation
No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable
valued added tax is expensed as incurred.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the
balance sheet date where transactions or events have occurred at that date that will result in an obligation to
pay more tax in the future. or a right to pay less tax in the future. Timing differences are temporary
differences be￿een the Gharity's taxable profits and ils results as stated in the financial statements.
Deferred tax is measured on an undiscounled basis at the tax rates that are anticipated to apply in the
periods in which the timing differences are expected to reverse, based on lax rates and laws that have been
enacted or substantively enacted by the balance sheet date.
12

Little Forget Me Nots Trust
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 1 April 2023
INCOME
DONATIONS AND LEGACIES
Unrestricted Restricted
Funds
Funds
2023
Donations and legacies
29,053
34,669
63,722
OTHER TRADING ACTIVITIES
Unrestricted Restricted
Funds
Funds
2023
Other trading activities
1,280
1,280
EXPENDITURE
RAISING FUNDS
Dlrect
Costs
other
Costs
Support
Costs
2023
Raising funds
1,194
1.194
CHARITABLE ACTIVITIES
Direct
Costs
Other
Costs
Support
Costs
2023
Expenditure on charitable activites
4,106
376
20,646
25,128
SUPPORT COSTS
Charitable
Activities
2023
Support
20,646
20,646
ANALYSIS OF SUPPORT COSTS
2023
Support
20,646
NET INCOME
2023
Net Income is stated after chargingl(crediting)".
Depreciation of tangible assets
327
EMPLOYEES AND REMUNERATION
The staff costs comprise:
2023
Wages and salaries
Pension costs
11,451
353
11,804
13

Little Forget Me Nots Trust
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 1 April 2023
TANGIBLE FIXED ASSETS
Fixtures,
fittings and
equlpment
Total
Cost
Additions
1,634
1,634
At 1 April 2023
1,634
1,634
Depreciation
Charge for the financial year
327
327
At 1 April 2023
327
327
Net book value
At 1 April 2023
1,307
1,307
CREDITORS
Amounts falling due within one year
2023
Taxation and social security costs (Note 10)
Accruals and deferred income
800
951
10.
TAXATION AND SOCIAL SECURITY
2023
Creditors:
PAYE I NI
151
11.
RESERVES
2023
Surplus for the financial year
38.680
At 1 April 2023
38,680
12.
FUNDS
12.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted Restrictsd
Funds
Funds
Total
Funds
At 2 April 2021
At 1 April 2022
Movement during the financial year
21,435
17,245
38.680
Al 1 April 2023
21.435
17,245
38.680
14

Little Forget Me Nots Trust
NOTES TO THE FINANCIAL STATEMENTS
conlinued
for the financial year ended 1 April 2023
12.2 ANALYSIS OF MOVEMENTS ON FUNDS
Income Expenditure
Transfers
betrween
funds
Balance
1 April
2023
Restricted funds
UU Future Screens Nl
The Community Foundation
National Lottery Community Fund
21.919
3,000
9,750
13,629
3,C60
795
8,290
60
8,955
34,669
17,484
60
17,245
Unrestricted funds
Unrestricted General
30,333
8,838
(60)
21,435
Total funds
65,002
26.322
38,680
13.
POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year-end.
15