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← Little Forget Me Nots Trust

2025-04-01-accounts

Charity Number: 108225

Little Forget Me Nots Trust Annual Report and Unaudited Financial Statements for the financial year ended 1 April 2025

Daly Park & Company Ltd Chartered Accountants 4 Carnegie Street Lurgan Co. Armagh BT66 6AS Northern Ireland

Little Forget Me Nots Trust CONTENTS

Page
Trustees’ and Other Information 3
Trustees' Report 4-6
Statement ofTrustees' Responsibilities 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
NotestotheFinancialStatements 11-15

ee

Little Forget Me Nots Trust TRUSTEES' AND OTHER INFORMATION

Trustees

Charity Number in Northern Ireland

Principal Address

Independent Examiner

Mary McAlinden Shauna Lyness Bridget Byrne Lindsay McKenna Christopher Byrne Arlene Robinson Nuala Toman Louise Taylor

108225

2 North Street Lurgan Craigavon County Armagh BT67 9AQ Northern Ireland

Daly Park & Company Ltd Chartered Accountants 4 Carnegie Street Lurgan Co. Armagh BT66 6AS Northern Ireland

3

Little Forget Me Nots Trust TRUSTEES' REPORT for the financial year ended 1 April 2025

The trustees present their Trustees’ Report and the unaudited financial statements for the financial year ended 1 April 2025.

The financial statements are prepared in accordance with the Charities Act (Northern Ireland) 2008, FRS 102 "The Financial Reporting Standard 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 the 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, governance, activities, achievements and finances for the financial year 1 April 2025.

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 to services/counselling and therapies, including art based therapies or alternatively source and sign post to suitable and appropriate resources and services.

The Trust aims to provide a safe confidential space for family members to share and express their grief and experiences ensuring that appropriate 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 infant/pre-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 sessions, fundraising events and social media.

Structure, Governance and Management

Structure The organisation is governed by its Trustees. 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 operational risks impacting the charity and its projects at home and abroad.

Review of Activities, Achievements and Performance

Over the past year, The Little Forget Me Nots Trust has grown in reach, capability, and care — building new pathways of support for bereaved families across Northern Ireland.

This year, we:

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Little Forget Me Nots Trust TRUSTEES' REPORT

for the financial year ended 1 April 2025 * Took part in the Belfast Marathon, with 10 dedicated volunteers running to raise awareness and funds for baby loss support. * Launched our Memorial Support Scheme, providing £250 grants to 8 families to assist with memorial costs, helping parents honour their children in meaningful ways.

Every programme, connection, and conversation this year reflects our mission: ensuring no parent faces the heartbreak of baby loss alone. We are deeply grateful to our families, volunteers, partners, and supporters who have stood beside us as we continue building compassionate spaces for grief, remembrance, and hope.

Financial Review

The results for the financial year are set out in the Statement of Financial Activity and Balance Sheet. Income has increased on the previous year to £85,958, while overall expenditure has also increased from to £74,435. This is as a result of additional staffing costs as well as a significantly increased level of programme costs. The Trustees are satisfied with the overall surplus of £11,523 for the year, which mainly consists of funding from UU Future Screens NI received in the current year for costs included in the next financial period..

Results and Dividends

At the end of the financial year the charity has assets of £56,143 (2024 - £43,510) and liabilities of £2,358 (2024 - £1,248). The net assets of the charity have increased by £11,523.

Reserves Position and Policy

As a charity, LFMNT is entirely dependent on fundraising income and grant income. Due to the uncertainty of both of these income streams, it is prudent to aim to hold unrestricted free reserves equivalent to at least six months operating costs together with a contingency for other unexpected costs.

Compliance with Sector-Wide Legislation and Standards

The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Little Forget Me Nots Trust subscribes to and is compliant with the following: - The Charities SORP (FRS 102)

Public Benefit 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 identifiable and are available to the public ora section of the public.

Ensuring that the emotional needs of the bereaved are met by the services of the Trust directly impacts in a positive way on the mental and physical health and wellbeing of the beneficiaries, therefore also improving family life and relationships. Better community and organisational education and knowledge in how to best support family members who have been bereaved by infant and pre-teen child loss is vital in ensuring that maximum care is taken to not exacerbate the emotional suffering of the bereaved and help them to adapt to the changed circumstances in their everyday settings. Beneficiaries can avail of support/counselling and therapies such as art and craft work in a safe Space assisting with grief management and improving their emotional and physical wellbeing. Bereaved families sharing their experiences in a safe space including the unique consequences of losing an infant or pre-teen child helps better equip society and other grieving families to deal with the needs of those suffering. Improved emotional and physical welfare and health of those directly benefitting from the Trust services, allowing the bereaved to adapt and move forward in their grief. Improved and enhanced community education and understanding of the unique needs and suffering of those who have suffered from infant and pre-teen child-loss. Improved service provision by statutory bodies and other agencies for those who have suffered bereavement from the loss of an infant / pre-teen child as a result of advocacy and input from the Trust No harm arising. Bereaved family members who have suffered the loss of an infant/child or pre-teen who are directly affected by grief. Schools and organisations in the community where bereaved family members attend by educating those dealing with the bereaved in how to specifically address the needs of those who have lost an infant/pre-child family member. A sense of improved wellbeing for those working with the Trust many of whom have suffered the loss of an infant or pre-teen child.

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Little Forget Me Nots Trust TRUSTEES' REPORT

for the financial year ended 1 April 2025

Approved by the Board of Trustees on 12 November 2025 and signed on its behalf by:

Nuala Toman Trustee

7 PA

Mary MeAlinden Trustee

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Little Forget Me Nots Trust STATEMENT OF TRUSTEES' RESPONSIBILITIES

for the financial year ended 1 April 2025

The trustees are responsible for preparing the financial statements in accordance with applicable law and regulations.

The law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the assets, liabilities and financial position of the charity as at the financial year end date and of the surplus or deficit of the charity and otherwise comply with the Charities Act (Northern Ireland) 2008.

In preparing these financial statements, the trustees are required to:

The trustees confirm that they have complied with the above requirements in preparing the financial statements.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board of Trustees on 12 November 2025 and signed on its behalf by:

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Nuala Toman Trustee

Mary McAtinden ‘ Trustee

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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 statements of the charity for the financial year ended 1 April 2025, which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.

Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act (Northern Ireland) 2008. The charity's trustees consider that an audit is not required for this financial year under the Charities Act (Northern Ireland) 2008 and that an independent examination is required.

It is our responsibility to:

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 65(9)(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 presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees 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 whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

In connection with our examination, no matter has come to our attention which gives us cause to believe that in, any material respect:

Independent examiner's statement We have no concerns and have come across no other matters in connection with the examination to which attention oni drawn in this report in order to enable a proper understanding of the financial statements to be reached.

K & COMPANY

LTD

Chartered Accountants 4 Carnegie Street Lurgan Co. Armagh BT66 6AS Northern Ireland

Date: 12 November 2025

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Little Forget Me Nots Trust STATEMENT OF FINANCIAL ACTIVITIES

for the financial year ended 1 April 2025

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ 72 £ 2
Income
Donations and legacies 3.1 56,793 28,283 85,076 28,568 40,683 69,251
Other trading activities 3.2 882 - 882 1,297 - 1,297
Total income 57,675 28,283 85,958 29,865 40,683 70,548
Expenditure
Charitable activities 4.1 32,574 41,861 74,435 32,955 34,011 66,966
Net income/(expenditure) 25,101 (13,578) 11,523 (3,090) 6,672 3582
Transfers between funds - - - = ss zs
Netmovement in funds for 25,101 (13,578) 11,523 (3,090) 6,672 3,582
the financial year
Reconciliation offunds:
Total funds beginning ofthe 13 18,345 23,917 42,262 21,435 17,245 38,680
year
Total funds at the end of 43,446 10,339 53,785 18,345 23,917 42,262
theyear

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 11 to 15 form part of the financial statements

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Little Forget Me Nots Trust BALANCE SHEET

as at 1 April 2025

2025 2024
Notes £ a
Fixed Assets
Tangible assets 8 837 1,046
CurrentAssets
Debtors 9 3,120 -
Cash at bank and in hand 52,186 42,464
55,306 42,464
Creditors:Amounts falling duewithin one year 10 (2,358) (1,248)
Net Current Assets 52,948 41,216
Total Assets less Current Liabilities 53,785 42,262
Funds
Restricted trustfunds 10,339 23,917
General fund (unrestricted) 43,446 18,345
Totalfunds 13 53,785 42,262

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance 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 12 November 2025 and signed on its behalf by

Nuala Toman Trustee

MaryNeves[McAlinden] JAH)o, Trustee

:

The notes on pages 11 to 15 form part of the financial statements

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for the financial year ended 1 April 2025

Little Forget Me Nots Trust NOTES TO THE FINANCIAL STATEMENTS

  1. 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 statements have been presented in Pound (£) which is also the functional currency of the charity.

  1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity's financial statements.

Basis of preparation

The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared 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.

As permitted 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 Charities 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 charity for the financial year ended 1 April 2025 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.

Income

Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity.

Income from charitable activities

Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to 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. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.

Grants from governments and other co-funders typically include one of the following types of conditions:

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continued

Little Forget Me Nots Trust NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 1 April 2025 income.

-Time based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to the extent it 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 received or receivable, whichever is earlier.

Expenditure

Expenditure is analysed between 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 whena 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 spent or other suitable measure for each activity.

Trustee Remuneration

None of the trustees have been paid nor waived any remuneration for acting as Trustees during the current or previous financial year.

During the current financial year, payments for office rent of £2,500 (2024 £3,750) were made to a company in whicha trustee is a director. All of the expenditure was at arm’s length and helped to strengthen the charity's operations in response to demand for services and staff support.

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, fittings and equipment - 15% Straight line

Debtors

Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the charity from government agencies and other co-funders, but not yet received at financial year end, is included in debtors.

Cash at bank and in hand

Cash at bank and in hand comprises cash on deposit at banks requiring less than three months’ notice 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 between the charity's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

  1. INCOME 3.1 DONATIONS AND LEGACIES Unrestricted Restricted 2025 2024 Funds Funds £ £ £ & Donations and legacies 56,793 28,283 85,076 69,251

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continued

Little Forget Me Nots Trust NOTES TO THE FINANCIAL STATEMENTS

for the financial yearended 1 April 2025
3.2 OTHER TRADING ACTIVITIES Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Other trading activities 882 - 882 1,297
4. EXPENDITURE
4.1 CHARITABLE ACTIVITIES Direct
Costs		 Other
Costs		 Support
Costs		 2025 2024
£ £ £ £ £
Expenditure on charitable activities 72,858 - 1,577 74,435 66,966
4.2 SUPPORT COSTS Charitable 2025 2024
Activities
£ E FE.
Support 1,577 Sri 1,530
5. ANALYSIS OF SUPPORT COSTS
2025 2024
£ a
Support 1,577 1,530
6. NET INCOME 2025 2024
£ &
Net Income is stated after charging/(crediting):
Depreciation oftangible assets 209 261
G EMPLOYEES AND REMUNERATION
The staff costs comprise: 2025 2024
£ £
Wages and salaries 25,990 21,055
Pension costs 1,248 1,312
27,238 22,367

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continued

Little Forget Me Nots Trust NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 1 April 2025

8. TANGIBLE FIXED ASSETS

==> picture [442 x 498] intentionally omitted <==

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |Fixtures,|Total| |fittings|and| |equipment| |£|£| |Cost| |At1|April|2025|1,634|1,634| |Depreciation| |At|2|April|2024|588|588| |Charge|for|the|financial|year|209|209| |At1|April|2025|797|797| |Net|book|value| |At|1|April|2025|837|837| |At|1|April|2024|1,046|1,046| |9.|DEBTORS|2025|2024| |£|£| |Prepayments|and|accrued|income|3,120|-| |10.|CREDITORS|2025|2024| |Amounts|falling|due|within|one|year|£|£| |Taxation|and|social|security|costs|(Note|11)|308|448| |Accruals|and|deferred|income|2,050|800| |2,358|1,248| |Ad.|TAXATION|AND|SOCIAL|SECURITY|2025|2024| |£|£| |Creditors:| |PAYE|/|NI|308|448| |12.|RESERVES| |2025|2024| |£|£| |At|the|beginning|of the|year|42,262|38,680| |Surplus|for the|financial|year|11,523|3,582| |At|the|end|of the|year|53,785|42,262|

----- End of picture text -----

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continued

Little Forget Me Nots Trust NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 1 April 2025

13. FUNDS
13.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Restricted Total
Funds Funds Funds
£ £ e
At 2 April 2023 21,435 17,245 38,680
Movement during the financial year (3,090) 6,672 3,582
At1 April 2024
Movement during the financial year		 18,345
25,101		 23,917
(13,578)		 42,262
11,523
At 1 April 2025 43,446 10,339 53,785
13.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance Income Expenditure Transfers Balance
2 April between 1 April
2024 funds 2025
£ £ £ £ £
Restricted funds
UU Future Screens NI 11,409 21,038 22,108 - 10,339
Armagh Banbridge Craigavon - 3,120 3,120 - -
Borough Council
CDHN Community Development 9,600 - 9,600 - -
LFT Charitable Trust 2,908 4,125 7,033 - -
23,917 28,283 41,861 - 10,339
Unrestricted funds
Unrestricted General 18,345 57,675 32,574 - 43,446
Totalfunds 42,262 85,958 74,435 - 53,785
  1. POST-BALANCE SHEET EVENTS

There have been no significant events affecting the Charity since the financial year-end.

  1. INDEPENDENT EXAMINERS FEES

Daly Park & Company Ltd were paid a total of £1,320 in the current financial year which included costs for a payroll service totaling £420 in addition to their Independent Examination fee of £900. In the previous financial period, a total of £800 was paid for the Independent Examination fee and again £420 for payroll services.

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