Company registration number NI037799 (Northern Ireland)
Charity registration number NIC101869 (Northern Ireland)
TINYLIFE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
TINYLIFE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
S McKay
C Faraday
M McGowan
E McEneaney
C Humston
C McVeigh
B Boyle
K Murray
(Appointed 10 April 2026)
Secretary
J Morgan
Country of incorporation
United Kingdom
NI037799
(Northern Ireland)
Charity registration
Northern Ireland
NIC101869
Principal address
Unit A5 Sydenham Business Park
17 Heron Road
Belfast
BT3 9LE
Auditor
GMcG BELFAST
Alfred House
19 Alfred Street
Belfast
BT2 8EQ
Bankers
Danske Bank
Donegall Square West
Belfast
BT1 6JS
Solicitors
Worthingtons
Callender Buildings
2nd Floor
6/6a Callender Street
Belfast
BT1 5BN
TINYLIFE
CONTENTS
Page
Trustees' report
1 - 5
Independent auditor's report
6 - 11
Statement of financial activities
12
Balance sheet
13
Statement of cash flows
14
Notes to the financial statements
15 - 29
TINYLIFE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

The trustees present their annual report and financial statements for the year ended 31 March 2026.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".

Objectives and activities

TinyLife is Northern Ireland's premature and vulnerable baby charity, dedicated to reducing premature birth, illness, disability and death in babies.

The Charity’s objectives are specifically restricted to advancement of health or saving of lives and advancement of education to reduce premature birth, illness, disability and death in babies born in Northern Ireland and include the following:-

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance
Significant activities and achievements against objectives

The 2025/26 year was one of both exceptional achievement and significant challenge for TinyLife. Demand for our services remained high across Northern Ireland and our Family Support teams exceeded most contractual targets, supporting hundreds of families through neonatal and community-based services. At the same time, the organisation faced significant uncertainty regarding the future funding of key early intervention programmes. Despite these challenges, TinyLife continued to deliver high-quality support, influence policy and practice, and place families at the centre of everything we do.

TINYLIFE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -

Pillar 1 – TinyLife Care

Family-centred support remained at the heart of TinyLife’s work. During the year, TinyLife received 516 referrals to its services. Family Support Practitioners delivered support across all five Health and Social Care Trust areas through neonatal unit visits, one-to-one support, family assessments, reviews, parent support groups, baby massage programmes, breast pump loans and developmental activities.

 

Performance across statutory contracts was strong, with most agreed KPIs met or exceeded. Attendance at TinyTime groups continued to grow, demonstrating the ongoing demand for peer support and opportunities for families to connect with others who have shared similar experiences.

 

The Breast Pump Loan Service continued to provide vital support to mothers of premature and sick babies. Additional funding was secured to begin replacement of older pumps, ensuring the sustainability and quality of the service.

 

TinyStart continued to deliver home-based developmental support for premature babies and their families. During the year the programme introduced a bespoke suite of developmental resources specifically designed for premature children. Families reported high levels of satisfaction and engagement, and demand for the programme remained strong across Northern Ireland.

 

Following notification that Department of Education funding may cease, TinyLife undertook significant work to protect the future of the programme. Through engagement with families, elected representatives, departmental officials and key stakeholders, the charity successfully secured interim funding to enable continued support for a cohort of high-priority families while alternative funding options are explored.

 

TinyLearners continued to improve understanding of the impact of premature birth within educational settings. By the end of the programme, 146 schools and early years settings had successfully completed the TinyLearners Award, helping to increase awareness and improve support for children born prematurely.

Pillar 2 – TinyLife Advocate

Advocacy remained a central part of TinyLife’s work. The organisation continued to champion the needs of premature babies and their families through engagement with government departments, elected representatives and key decision-makers.

 

A significant focus during the year was the future of TinyStart. TinyLife worked closely with parents, MLAs and the Northern Ireland Assembly Education Committee to highlight the impact of the programme and advocate for its continuation. Families played a key role in sharing their experiences and demonstrating the difference early intervention support makes.

 

TinyLife continued to advocate for the implementation of neonatal leave and pay entitlements in Northern Ireland, contributed to consultations and policy development processes, and represented the voices of families through participation in regional committees and stakeholder groups. The organisation also continued its leadership role within the Northern Ireland Children’s Health Coalition and wider infant mental health initiatives.

Pillar 3 – TinyLife Educate

TinyLife continued to increase awareness and understanding of prematurity through education, training and knowledge-sharing activities.

 

The TinyLearners programme remained a flagship educational initiative, supporting schools and early years settings to better understand the educational and developmental needs of children born prematurely.

 

The organisation also invested in workforce development. During the year all Family Support staff completed Level 1 Trauma-Informed Practice training. Additional safeguarding, child protection, first aid and specialist baby massage training was delivered, ensuring families continued to receive evidence-informed support from skilled practitioners.

 

The development of new TinyStart resources represented a significant educational achievement, creating a unique package of support specifically tailored to the needs of premature babies and their families.

TINYLIFE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -

Income generation

Despite a challenging funding environment, TinyLife continued to secure support from statutory funders, charitable trusts, corporate partners, community groups and individual supporters. The charity actively pursued new funding opportunities to sustain and develop services, including applications to major charitable trusts to support the future of TinyStart and other family support services.

 

The Board wishes to thank all funders, donors, volunteers, community fundraisers and corporate partners whose generosity enables TinyLife to continue supporting families across Northern Ireland.

Financial review

The charity's income decreased from £991,696 to £884,459 in the year ended 31 March 2026. This was a result in a decrease in all categories of income, as seen in the statement of financial activities on page 12. Principal sources of funding are from events, grants and donations alongside restricted grants. Despite the overall drop in income for the year, the charity recognised a net surplus of £22,367 (2025 - £124,440). The accumulated funds at 31 March 2026 amounted to £525,136 (2024 - £502,769), of which restricted funds were £14,176 (2025 - £43,026) and unrestricted funds were £510,960 (2025 - £459,743), which includes fixed assets of £50,831 (2025 - £34,259).

Reserves policy

The charity's policy is to retain a level of free reserves which matches the needs of the organisation both at the current time and in the foreseeable future. The reserves required should be sufficient to meet research costs and the running costs for a period equivalent to six months' annual expenditure. Free reserves at the year end amounted to £460,129 (2025 - £425,484), which equates to just over six months' annual expenditure. The charity hopes to maintain this level of reserves in the coming year and will continue to monitor compliance with this policy on a regular basis. The board will review the appropriateness of the policy annually.

Major risks

The trustees have overall responsibility for ensuring that the charity has in place an appropriate system of controls, financial and otherwise, to provide reasonable assurance that;

 

The major risks, to which the charity is exposed, as identified by the trustees, have been reviewed and systems have been established to mitigate those risks.

Plans for future periods

As TinyLife enters its 36th year, the organisation remains committed to reducing the impact of premature birth and neonatal illness on babies and their families. Priorities for the coming year include securing sustainable funding for TinyStart, maintaining and developing family support services, strengthening evidence of impact through the organisation’s outcomes framework, and continuing to influence policy and practice to improve outcomes for babies and families across Northern Ireland.

 

The Directors record their sincere gratitude to staff, volunteers, supporters, funders and families whose commitment continues to make TinyLife’s work possible.

Structure, governance and management

TinyLife is a charitable company limited by guarantee and does not have share capital. It is governed by a Memorandum and Articles of Association and the liability of each member is limited to an amount not exceeding £1.

TINYLIFE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

L McKeaveney
(Resigned 31 May 2026)
S McKay
C Faraday
M McGowan
C Creagh
(Resigned 22 September 2025)
E McEneaney
C Humston
C McVeigh
V Craig
(Resigned 22 September 2025)
B Boyle
K Murray
(Appointed 10 April 2026)
Recruitment and appointment of trustees

The Articles of Association provide that the number of directors shall not be less than six and shall at all times comprise not less than three in number from relevant health care professions. Each director appointed to the board retires every three years but can offer themselves for re-election. Directors are appointed by nominations by any existing director. New directors are briefed by the Chief Executive and the Chairman of the board on their legal obligations and receive a handbook which includes the role of trustees and the skills set of board members. A trustee may not appoint an alternate trustee or anyone on his or her behalf at meetings of the trustees. Trustees are encouraged to attend appropriate external training events.

The Chief Executive carries out the day to day management of the charity and has delegated authority for operational matters including finance and staffing. The directors manage all other business decisions and meet on a quarterly basis.

Key management personnel

The directors consider the board of directors and the senior management team to comprise the key management personnel of the charity in charge of directing and controlling, running and operating the organisation on a day to day basis. All directors give of their time freely and no director received remuneration in the year.

Statement of trustees' responsibilities

The trustees, who are also the directors of TinyLife for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

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

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities 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 explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that 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 Companies Act 2006. 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.

TINYLIFE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
Auditor

In accordance with the company's articles, a resolution proposing that GMcG BELFAST be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees.

J Morgan
Company Secretary
27 August 2026
TINYLIFE
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF TINYLIFE
- 6 -

Opinion

We have audited the financial statements of TinyLife (the ‘charity’) for the year ended 31 March 2026 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 March 2026 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

TINYLIFE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF TINYLIFE
- 7 -

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

-

the information given in the trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and

-

the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

-

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-

the financial statements are not in agreement with the accounting records and returns; or

-

certain disclosures of trustees' remuneration specified by law are not made; or

-

we have not received all the information and explanations we require for our audit; or

-

the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the requirement to prepare a strategic report.

TINYLIFE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF TINYLIFE
- 8 -
Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

TINYLIFE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF TINYLIFE
- 9 -
Extent to which the audit was considered capable of detecting irregularities, including fraud

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

In identifying and assessing potential risks of material misstatement in respect of irregularities, including fraud and non-compliances with laws and regulations, we considered the following:

As a result of these procedures, we considered the opportunities and incentives that may exist within the company for fraud and identified the greatest potential for fraud in revenue recognition. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory frameworks that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the Companies Act 2006, and local tax legislation.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company’s ability to operate or to avoid a material penalty.

TINYLIFE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF TINYLIFE
- 10 -
Audit response to risks identified

Our procedures to respond to the risks identified included the following:

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. In addition, as with any audit, there remains a higher risk of non-detection of irregularities, as they may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

TINYLIFE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF TINYLIFE
- 11 -

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Nigel Moore FCA (Senior Statutory Auditor)
For and on behalf of GMcG BELFAST, Statutory Auditor
Chartered Accountants
Alfred House
19 Alfred Street
Belfast
BT2 8EQ
27 August 2026
TINYLIFE
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2026
- 12 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2026
2026
2026
2025
2025
2025
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
171,819
-
171,819
206,125
-
206,125
Charitable activities
4
10,587
527,603
538,190
8,406
576,087
584,493
Other trading activities
5
153,415
-
153,415
175,962
-
175,962
Investments
6
21,035
-
21,035
25,116
-
25,116
Total income
356,856
527,603
884,459
415,609
576,087
991,696
Expenditure on:
Raising funds
7
158,761
330
159,091
193,285
-
193,285
Charitable activities
8
147,322
527,423
674,745
132,603
516,431
649,034
Other expenditure
12
28,256
-
28,256
24,937
-
24,937
Total expenditure
334,339
527,753
862,092
350,825
516,431
867,256
Net income/(expenditure)
22,517
(150)
22,367
64,784
59,656
124,440
Transfers between funds
17
28,700
(28,700)
-
26,241
(26,241)
-
Net movement in funds
13
51,217
(28,850)
22,367
91,025
33,415
124,440
Reconciliation of funds:
Fund balances at 1 April 2025
459,743
43,026
502,769
368,718
9,611
378,329
Fund balances at 31 March 2026
510,960
14,176
525,136
459,743
43,026
502,769

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

TINYLIFE
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 13 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
18
50,831
34,259
Current assets
Debtors
19
14,915
39,936
Investments
20
170,000
255,000
Cash at bank and in hand
379,767
262,627
564,682
557,563
Creditors: amounts falling due within one year
21
(90,377)
(89,053)
Net current assets
474,305
468,510
Total assets less current liabilities
525,136
502,769
The funds of the charity
Restricted income funds
24
14,176
43,026
Unrestricted funds
25
510,960
459,743
525,136
502,769

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 27 August 2026
S McKay
C McVeigh
Director
Director
TINYLIFE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2026
- 14 -
2026
2025
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
29
12,922
136,384
Investing activities
Purchase of tangible fixed assets
(31,621)
(26,242)
Purchase of investments
-
(85,000)
Proceeds from disposal of  investments
85,000
-
Investment income received
21,035
25,116
Net cash generated from/(used in) investing activities
74,414
(86,126)
Net cash generated from financing activities
-
-
Net increase in cash and cash equivalents
87,336
50,258
Cash and cash equivalents at beginning of year
262,627
212,369
Cash and cash equivalents at end of year
349,963
262,627
Relating to:
Cash at bank and in hand
379,767
262,627
Bank overdrafts included in creditors payable within one year
(29,804)
-
TINYLIFE
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 15 -
1
Accounting policies
Charity information

TinyLife is a private company limited by guarantee incorporated in Northern Ireland. The registered office is Unit A5 Sydenham Business Park, 17 Heron Road, Belfast, BT3 9LE .

1.1
Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

The charity receives government grants in respect of the provision of specified services, projects and activities. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Income from activities for raising funds represents amounts receivable for goods and services and is recognised to the extent that it is probable that the economic benefits will flow to the charity and the revenue can be reliably measured. Revenue is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, exclusive of trade discounts.

TINYLIFE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies (Continued)
- 16 -

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 interest paid or payable by the bank.

1.5
Expenditure

All expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under one of the following headings: Costs of raising funds, Expenditure on charitable activities and Other expenditure.

 

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

 

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, depreciation costs and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at the office. Office costs, depreciation costs, governance costs and payroll costs are allocated to charitable activities based on usage.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings and equipment
10% and 33% straight line
Care equipment
20% and 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

TINYLIFE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies (Continued)
- 17 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.9
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty
Fixed assets

The annual depreciation charge on fixed assets depends primarily on the estimated lives of each type of asset and estimates of residual values. The directors regularly review these assets lives and change them as necessary to reflect current thinking on remaining lives in light of prospective economic utilisation and physical condition of the assets concerned. Changes in assets lives can have a significant impact on depreciation charges for the period. Detail of the useful lives is included in the accounting policies.

Restricted and unrestricted funds

Judgements are made in relation to allocation of income and expenditure to restricted and unrestricted funds. The directors consider it appropriate to allocate these funds based on interpretation of donations received.

TINYLIFE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 18 -
3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Donations and gifts
47,088
50,274
Corporate and general donations
124,731
155,851
171,819
206,125
Donations and gifts
Give as you Earn
47,088
50,274
47,088
50,274
4
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2026
2026
2026
2025
2025
2025
£
£
£
£
£
£
Charitable activities
Contractual payments
-
264,724
264,724
-
236,818
236,818
Performance related grants
-
260,599
260,599
-
323,395
323,395
Other income
10,587
2,280
12,867
8,406
15,874
24,280
10,587
527,603
538,190
8,406
576,087
584,493
TINYLIFE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
4
Income from charitable activities (Continued)
- 19 -
Performance related grants analysis
Charitable activities
Charitable activities
2026
2025
£
£
The Grace Trust
-
9,784
Awards for All
-
20,000
Garfield Weston
-
15,000
BCPP
(4,999)
9,600
Clear Projects
15,340
20,518
Department of Education 1
178,000
177,523
Department of Education 2
40,000
39,137
Dormant Accounts
17,258
31,833
Children in Need
15,000
-
260,599
323,395
5
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Fundraising events
153,415
175,962
6
Income from investments
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Other income
21,035
25,116
TINYLIFE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 20 -
7
Expenditure on raising funds
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2026
2026
2026
2025
2025
2025
£
£
£
£
£
£
Fundraising and publicity
Other fundraising expenses
16,733
330
17,063
36,541
-
36,541
Other fundraising costs
15,764
-
15,764
18,835
-
18,835
Staff costs
97,546
-
97,546
110,041
-
110,041
Support costs
28,718
-
28,718
27,868
-
27,868
158,761
330
159,091
193,285
-
193,285
8
Expenditure on charitable activities
Support services
Education
Awareness programmes
Research
Total
2026
2026
2026
2026
2026
£
£
£
£
£
Direct costs
Staff costs
375,158
44,287
53,185
18,595
491,225
Depreciation and impairment
11,647
-
-
-
11,647
Marketing costs
1,095
-
-
-
1,095
Volunteer costs
372
-
-
-
372
Parent support group costs
43,907
-
-
-
43,907
Breast pump maintenance
12,898
-
-
-
12,898
Travel costs
11,572
-
-
-
11,572
Staff recruitment and training
7,310
-
-
-
7,310
Telephone costs
3,157
-
-
-
3,157
Consultancy
9,600
-
-
-
9,600
476,716
44,287
53,185
18,595
592,783
Grant funding of activities (see note 10)
280
-
-
-
280
Share of support and governance costs (see note 11)
Support
81,682
-
-
-
81,682
558,678
44,287
53,185
18,595
674,745
Analysis by fund
Unrestricted funds
31,255
44,287
53,185
18,595
147,322
Restricted funds
527,423
-
-
-
527,423
558,678
44,287
53,185
18,595
674,745
TINYLIFE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
8
Expenditure on charitable activities (Continued)
- 21 -
Previous year:
Support services
Education
Awareness programmes
Research
Total
2025
2025
2025
2025
2025
£
£
£
£
£
Direct costs
Staff costs
329,432
57,822
51,648
18,432
457,334
Depreciation and impairment
10,494
-
-
-
10,494
Marketing costs
2,473
-
-
-
2,473
Volunteer costs
852
-
-
-
852
Parent support group costs
42,149
-
-
-
42,149
Breast pump maintenance
16,080
-
-
-
16,080
Travel costs
7,990
-
-
-
7,990
Staff recruitment and training
4,810
-
-
-
4,810
Telephone costs
2,863
-
-
-
2,863
Subscriptions
1,636
-
-
-
1,636
Consultancy
11,610
-
-
-
11,610
Legal and professional fees
4,877
-
-
-
4,877
435,266
57,822
51,648
18,432
563,168
Grant funding of activities (see note 10)
4,900
-
-
-
4,900
Share of support and governance costs (see note 11)
Support
57,035
14,853
8,288
790
80,966
497,201
72,675
59,936
19,222
649,034
9
Description of charitable activities
Support services

We provide practical support, guidance, and information to families across Northern Ireland, helping them access the resources and assistance they need to thrive.

Education

We develop, share, and apply knowledge to equip professionals, organisations, and communities with the skills and understanding to effectively support our families.

Awareness programmes

We raise awareness of the needs and experiences of our families, influencing policy and practice while promoting greater understanding and inclusion.

Research

We contribute to and support research that improves understanding of our families' needs and informs policy, practice, and service development.

TINYLIFE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 22 -
10
Grants payable
Support services
Support services
2026
2025
£
£
Grants to individuals
280
4,900
11
Support costs allocated to activities
Support services
Total
2026
2025
£
£
Basis of allocation
Staff costs
Time
52,161
48,089
Depreciation
Floor area
3,402
7,280
Operating lease charges
Floor area
20,200
20,200
Other staff costs
Per capita
-
970
Bank fees
Time
1,444
1,122
Computer hardware and software costs
Floor area
14,762
13,000
Premises maintenance
Floor area
4,575
3,515
Insurance
Floor area
5,042
4,431
Telephone
Floor area
1,706
2,959
Postage and stationery
Floor area
1,873
2,007
Equipment hire and maintenance
Per capita
533
533
Other
Per capita
970
781
Governance
Activity
3,732
3,947
110,400
108,834
12
Other expenditure
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Staff costs
22,453
19,721
Professional fees
4,440
4,500
Other expenditure
1,363
716
28,256
24,937
TINYLIFE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 23 -
13
Net movement in funds
2026
2025
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
3,000
3,000
Depreciation of owned tangible fixed assets
15,049
17,774
Operating lease charges
20,200
20,200
14
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
15
Employees

The average monthly number of employees during the year was:

2026
2025
Number
Number
Raising funds
2
4
Charitable activities
17
16
Governance
2
2
Total
21
22
Employment costs
2026
2025
£
£
Wages and salaries
552,592
538,834
Social security costs
56,373
41,488
Other pension costs
54,421
54,862
663,385
635,184
The number of employees whose annual remuneration was more than £60,000 is as follows:
2026
2025
Number
Number
£60,000 - £70,000
1
1
Remuneration of key management personnel

The charity considers its key management personnel to comprise of the board of directors and the senior management team. The total employment benefits including employer pension contributions of the key management personnel were £174,345 (2025 - £214,511).

TINYLIFE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 24 -
16
Taxation

The charity is exempt from income tax and capital gains tax to the extent that its income and gains are applied for charitable purposes. No tax charge has arisen in the year.

17
Transfers

The transfers of £28,700 are in relation to the purchase of fixed assets funded by restricted funds. The restrictions on these funds have been fulfilled on the purchase of these assets and therefore the amount was transferred to unrestricted funds.

18
Tangible fixed assets
Fixtures and fittings and equipment
Care equipment
Total
£
£
£
Cost
At 1 April 2025
54,720
176,759
231,479
Additions
4,389
27,232
31,621
At 31 March 2026
59,109
203,991
263,100
Depreciation and impairment
At 1 April 2025
51,857
145,363
197,220
Depreciation charged in the year
3,402
11,647
15,049
At 31 March 2026
55,259
157,010
212,269
Carrying amount
At 31 March 2026
3,850
46,981
50,831
At 31 March 2025
2,855
31,404
34,259
19
Debtors
2026
2025
Amounts falling due within one year:
£
£
Prepayments and accrued income
14,915
39,936
TINYLIFE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 25 -
20
Current asset investments
2026
2025
£
£
Unlisted investments
170,000
255,000

The directors have invested monies to ensure greater financial protection and higher interest rates.

21
Creditors: amounts falling due within one year
2026
2025
Notes
£
£
Bank overdrafts
22
29,804
-
Other taxation and social security
13,032
9,456
Trade creditors
30,719
58,121
Other creditors
5,357
7,617
Accruals and deferred income
11,465
13,859
90,377
89,053
22
Loans and overdrafts
2026
2025
£
£
Bank overdrafts
29,804
-
Payable within one year
29,804
-
23
Retirement benefit schemes
2026
2025
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
54,421
54,862

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

TINYLIFE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 26 -
24
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2025
Incoming resources
Resources expended
Transfers
At 31 March 2026
£
£
£
£
£
Awards for All
18,500
-
(9,636)
-
8,864
BCPP
9,526
(4,999)
(4,527)
-
-
BHSCT
-
30,265
(30,265)
-
-
Children in Need
-
15,000
(9,688)
-
5,312
Clear Projects
-
15,340
(15,340)
-
-
Department of Education 1
-
178,000
(176,524)
(1,476)
-
Department of Education 2
-
40,000
(40,000)
-
-
Dormant Accounts
-
17,259
(17,259)
-
-
Family Fund Grant
-
280
(280)
-
-
Garfield Weston
15,000
-
(15,000)
-
-
HSF
-
2,000
(126)
(1,874)
-
NHSCT
-
54,994
(54,994)
-
-
PHA
-
53,400
(28,050)
(25,350)
-
SEHSCT
-
28,569
(28,569)
-
-
SHSCT
-
24,165
(24,165)
-
-
SPPG
-
24,598
(24,598)
-
-
WHSCT
-
48,732
(48,732)
-
-
43,026
527,603
(527,753)
(28,700)
14,176
TINYLIFE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
24
Restricted funds (Continued)
- 27 -
Previous year:
At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
Awards for All 1
3,911
-
(3,911)
-
-
Awards for All 2
-
20,000
(1,500)
-
18,500
BCPP
-
9,600
(74)
-
9,526
BHSCT
-
26,757
(26,757)
-
-
Cash for Kids
4,900
-
(4,900)
-
-
Clear Projects
800
20,518
(21,318)
-
-
Department of Education 1
-
177,523
(177,523)
-
-
Department of Education 2
-
39,137
(39,137)
-
-
Dormant Accounts
-
31,833
(31,833)
-
-
Garfield Weston
-
15,000
-
-
15,000
Kingsbridge Foundation
-
1,874
-
(1,874)
-
NHSCT 1
-
15,000
(15,000)
-
-
NHSCT 2
-
25,157
(25,157)
-
-
Openwork
-
12,500
(12,500)
-
-
PHA
-
49,565
(30,821)
(18,744)
-
SEHSCT
-
27,295
(27,295)
-
-
SHSCT
-
23,158
(23,158)
-
-
SPPG
-
22,315
(22,315)
-
-
Tesco
-
1,500
(1,500)
-
-
The Grace Trust
-
9,783
(4,160)
(5,623)
-
WHSCT 1
-
23,572
(23,572)
-
-
WHSCT 2
-
24,000
(24,000)
-
-
9,611
576,087
(516,431)
(26,241)
43,026
TINYLIFE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 28 -
25
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2025
Incoming resources
Resources expended
Transfers
At 31 March 2026
£
£
£
£
£
General funds
459,743
356,856
(334,339)
28,700
510,960
Previous year:
At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
General funds
368,718
415,609
(350,825)
26,241
459,743
26
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2026
2026
2026
£
£
£
At 31 March 2026:
Tangible assets
50,831
-
50,831
Current assets/(liabilities)
460,129
14,176
474,305
510,960
14,176
525,136
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Tangible assets
34,259
-
34,259
Current assets/(liabilities)
425,484
43,026
468,510
459,743
43,026
502,769
TINYLIFE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 29 -
27
Operating lease commitments
Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2026
2025
£
£
Within one year
15,150
20,200
Between two and five years
-
15,150
15,150
35,350
28
Related party transactions

There were no disclosable related party transactions during the year (2025 - none).

29
Cash generated from operations
2026
2025
£
£
Surplus for the year
22,367
124,440
Adjustments for:
Investment income recognised in statement of financial activities
(21,035)
(25,116)
Depreciation and impairment of tangible fixed assets
15,049
17,774
Movements in working capital:
Decrease/(increase) in debtors
25,021
(14,754)
(Decrease)/increase in creditors
(28,480)
34,040
Cash generated from operations
12,922
136,384
30
Analysis of changes in net funds

The charity had no material debt during the year.

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