Charity Registration No. 1017626 Company Reglstration No. 02787814 (England and Wal¢s} LIGHT INTO EUROPE (A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 RickardLuckin LIGHT INTO EUROPE (A COMPANY LIMITED BY GUARANTEE) LEGALAND ADMINISTRATIVE INFORMATION Trustees SG Plati ME Plalt AW Plall SR D1118y Secrètary Mr6 VC Plati Charlty numb&r (England and Wale51 1017628 Company number 02787814 R8g18t•red offlce Connaught House 112 ConnaughlAv6nue Frlnton on Sea Essex C013 9AA Independent examlner Rlckard Lurkin Llmlted 1 st Floor County House 100 New London Road Chelmsford Essex CM2 ORG LIGHT INTO EUROPE (A COMPANY LIMITED BY GUARANTEE) CONTENTS Page Chalrman's slaloment Truste8s' report Ind8P8ndent examine￿8 report Slatem8nt of financial aclivitles 10 Balance sheet 11 Notes to the financlal statements 12-18 LIGHT INTO EUROPE (A COMPANY LIMITED BY GUARANTEE) CHAIRMAN'S STATEMENT FOR THE YEAR ENDED 28 FEBRUARY 2025 2024-2025 has boen a yèar of transformation, reslllence and r8n6wéd vlBlon, As wa reflect on our l¢)urney, we are proud nol Just of thè numb8r8 - but of th8 IIv68 wè've touchéd, the Inclu8lon we've champloned, and the partnershlps that have madè our mlsslon stronger than ever. With 300 dlrect beneficlarlos - chlldren Bnd youth ￿th slght or hgarlng108s and thelr famllles Llght Into Europe has Contlnued to bulld brldgès b6tween ablllty and opportunlly. Togelhar wllh our genorous supporters, Ilreloss voluntéers, and commllted partners. w& ara provlng every day that Inclu81on Is not a dlstant Idgal It Is a pracllcal reAllty we are bulldlng wllh care, comp88s1on, and courage, Throughout Romanla, ¢hlldrgn and young peopl8 wlth slght and hearlng 1088 8tlll face Invl$Jble barrfai8 ev8ry day.. clas8moms th81 don't Include Ih9m, slreels that don't gulda Ihem. and workpJac88 thaf dony sae th91rpot8ntlal. Too many 9mw up bellovlng Ihey are not worthy of Jnd&pendence, of Gholcg, or of dre8m&-b&c8use our syslems haven¥ shown Ihem othe￿Is&, Thls Is tho InJustl¢e we exlsl to ohange, And at the heart of that ¢hang& stand8 one ol our most powarful and beloved tools: the Guldè Dog8 Programme, It Is mor8 than a servlc8-It Is a Ilvlng J walklng symbol ol Inclu8lon, A guldé dog partn8r8hlp Is a dgdarallon that every person wlth a d16ablllty de8erve8 dlgnlty, autonomy, and vlslblllly, It'8 a dally act of reslslan¢o agalnst marglnallsgllon-and a qulel, conf6dent step toward 8 society bullt on respect and equ81 opportunlty, Th18 yaar, we 8aw 14 more bllnd Indlvlduals evaluated for gulde dog partner8hlp3, ahd two remarkable new p8lrfngs complet8d. Thase 8r6 are now Ilves Bhapèd by trust, mobllllyi f¥•9dom and eonAectlon, They are young p8opla wÉlklng 81on8 for thè flrst tlme, mothers navlgBllng publlc transport wllhout faar, 8ludent$ accesslng now 8pace8 wlth prldè, In each pqwprlnl Ile8 a breakthrough. None of th1$ would hav& b8en posslblè wlthout our extraordlnavy volunte•r8 and 8pon8or8, who have carrled us forward wlth heart, hands, and hop8, You wer8 thère when publlc fundlng fell short. You opened your homes to pupples, your cal8ndar8 to fundralylng, end your he8rts to a mlsslon that rgfuses to compromlga on dlgnlty. You were our Ilght when the p8lh ahead looked uncertaln. And I want you lo know-we see you, we honour you, and we walk beslde you. In a country wher8 8ccesslble servl¢e8 for persons wllh dlsabllllle8 are often underfunded and undary8lu8d, our guld8 dogs have becomg more Ihan companlons-lhey have b8come amba68adors of Ghang•. They 8park conversallons In crowded place8. They challenge attltud88 wlthout saylng a word. They remlnd Ihl8 nallon that we all belong hare, wlth equal loollng and full humanlty. A8 Wg loo1< to the future, our rasponslblllty IB not only lo contlnua Ihls work, but lo ampllfy It. We must 8nsure thet every chlld wllh a vl8ual or hearlng Impalrm&nt grows up knowln9 they malter, Thal'thelr Clty wlll Inolude them, that th8lr educatlon wlll adapt to Ihom, and that Ihelr dream8 ar8 valld, 8UPPOrted, and achlgvablg. Together, w8 must 8h8pe a Romanla wherè Inclu6Ion Is not a favotsr 11 Is a foundatlon. Thank you for walklng avery 818p of th18 }oumey wllh u8. Your falth, your energy. and your klndnes8 are th8 reason Llght Into Europe Is not lust any NG￿but th8 h&artbéal of a growSng culture of klndn88s, Incluslon, and reslllence. You are the ones multiplylng Impacl,.oppnlng doors, and shaplng a future wherè no on816 left behlnd, Th18 vÉslon bo¢omo9 roal only because of you our spon•or6 and volunta&rJ who carry It foNard wlth unwaverlng gener081ty and beltef. with heartfelt stan Platt Chalmian, i rfi Into Europe SG Pla Chalrman LIGHT INTO EUROPE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 28 FEBRUARY 2025 Thè trustees present their annual report and financial statements for the year ended 28 February 2025. This report s also Ihe dlreclor's report as required by company law. Governing document The charlly was incorporated on 8 February 1993 as a CDmpany limited by guarantee and 18 governed by It8 Memorandum and Articles ofAssoclation. Prlnclpal actlvlty The company provldes humanitarian aid to Ihosg In Romanla and Its maln obloctives are helplng to asslst those wllh sight and hearing impalrmenl. ObJ8Ctlves and activlties Llghl Into Europe is a British-based charlty dedicated to Improve Ilves of children and young peopl8 wlth dlsabilitle8 in Eastern Europe, especlally In Romania, promoting accesslblllly and Inclusion ¥ervl¢es and empowering Blind or Deaf children and young peopl&. We wanl to break down barrlers to unlock thelr blggest Potentlall We aim at systems change, because w8 want our imp8cI to last. We know that no two journeys are the same. So, we work side-by-side with cllents and Ihelr fam11188 to make their way through tho road ahead, offering servlces tailored to suit them. Acces8ible Educatlon ChSldren with disabilities are oftan denled their right to educallon. We are commllted lo quallly, Incluslve edu¢atlon for all. Our work conlinued including: blg print textbooks to slght Impaired pupils tactile maps, charts to 81Snd pupils the flrsl Abecedar for Deaf in Romanlan slgn language Sessions of slgn language training for le8chér8 Digllal resources in Romanian 8lgn language Codlng tralnlng 8888ions for teachers for the Deaf Providing laptops to blind Indlvldual8 Providing beneficiaries with online support Running book club sesslons for Cluj and Tg Frumos Bllnd puplls Gulde Dogs and Indopondent Ilvlng skllls enable visually impaired parson8 to achlove thelr optlmum level of Indepondence. They include self-car8 8kllls Ilka eating, dressing, bathlng, toileting and groomlng, home management, deanlng, shopping, laundry, monoy management, medlc8tion management, etc. Teachlng Independent living skills is a process that begins al birth for a blind child and conllnue5 Ihroughout Ilfè. For an adult who los&s vision later in Ilfe, the goals are lo help the individual live as Independently as possible, Indlvlduals with visual impairment can overcome the obstacles to bllndne8s wllh support and learning Skills to compensate for vision loss. Even If they cannot live independently, belng independent In self-care will lake Some of burden off the careglvers as well as help visually Impalred Indivlduals lo feel a sense of dignity. Indgpendent livlng services Is often the most Important gool for a Ghild or odult with a dlsabllily, Achlevlng happlness and self-sufflclency In lifo for visually impalred por8ons of all ages Is our goal atbd learnlng the skllls to take care of onesolf Is a critical component of our servlces. Without the ability to independently travel a person with vlsual Impalrment Is trapped wlthln Ih&lr homo and cannot enjoy a fulfilled life, The trustees have pald duè regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake. LIGHT INTO EUROPE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2025 Orientatlon and Mobillty Program IO&MI', O&M r8fer8 to training that enables blind and visually impaired individuals lo learn to travel safely wlthin their community. Specialized instruction will allow the Blind person lo learn safe lechnique5 for crossing streets, using can&s and accessing public transportation. Blind people who are Interested In obtalning a gulde dog are assisted through the applicatlon procèss and given trainlng to acqualnl them wlth ori&nt8lion onco th6y obtain a guide dog. This program is imptemented on a one-on-one basis In th8 beneficlarls home, community, work place or school. Imaglne not being able to reach for your car keys and drive to a store. Bllnd Indlvlduals must use alternativ@ skills to travel outside of thelr homes. Through our tralnlng, th8 studenl galns th8 abillly to independently cross streets, use public transportation, travel to work or continue to shop Independently. When plannlng an O & M Program for youths and adults, we focus on the following depending on the student'5 needs.. PubllG Transportatlon: Bllnd peoplè 18arn to use public transportation, skllls Involved may be map readlng, traveling lo bus 8tOP8 and learning approprlal8 routes based on the individual'8 needs, Sighted Guld8 T8chnlques: Bllnd people practice the skills involved in Iraveling wlth th8 ald of 8 sighted person and gain the ability lo recognize 8nd travel safely through any envlronm8nt. Safe Travo1,' Blind peopl8 become aware of eff8cllve t&chnlquas that provide added protection in unfamillar areas, such as detectlng obstacles when reaching for dropp8d obl8Cts. Orientation., Studanls become famlliar wlth the envlronmenl by travellng lo famlliar and unfomlllar areas In the ommunlty wllh our gulde dogs and moblllly In8truclor8, Cane Sklll8.' Students ar8 taught varlou6 cane techniques lo clear one'B path or to locate oblecl8 8long th8 way. Preparatlon for gmployment enable person8 wllh vlsual Impairments lo overcorne barrlers to a¢¢es8lng, m8lntalnlng or returning to employment or other useful occupatlon. Our seNioe$ en8ure that our beneficlariès hav6 the skills and ability lo enler the workforce and galn m8aningful employment, r8maln employed or advance in their jobs. Career educatlon for Individuals wlth vlsual Impairments need8 to begin a6 early as posslb18 and Includ8 $81f- awareness and career exploration actlvitles, job seeking skills instruction, Informatlon about lob ke8plng, and enGourage opportunities for gaining work expèriénce. We offer job shadowing opportunilles as well a8 Inlemshlps. Our programme focuses on.. knowledge of r8lalionship between work and play., understandlng of Ihe value of work., knowledge of characteristics of valued workers,. awareness of the variety of Jobs pèople hold., awareness of jobs people wlth visual impairments often hold,. lob acquisition skills, lypical job gdgptallons made by workers wlth visual Impalrmenls., practic81 assessments and mentorshlp. Vocatlonal; IdBntlfles aptltude and job interest and revlews collage prèparedness. Prepares participants for the Job readlness including resume preparation, intervlew and work accessibllity protocols. Tochnology., Provldes instruction on all types of IT and adaptlve technology such as JAWS sofiwar8, magnlflers, screen raaders etc. Orlentatlon & Mobilsty.. Teaches students speclfic sk1115 to aSlow for Independgnl travel such 8s use of public Iransportation and street crossing using either canes or dog guldes. Soclal Skllls., Developing inlerpersonal skillg, such as the differenc8 between assertive and aggressfve behavlor and how to advocate for oneself, critlcal Ihlnking skills and social eliqu8tl8. LIGHT INTO EUROPE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 Achlevernent8 and performan¢0 In 2025, we achieved: 93 Donations of As8lstlva Equipment and Educatlonal Materials Including long canes, laptops, Braille displays, books, and JAWS screen reader software mobility and communlcatlon. 17 Dlsablllty Awareness Sesslons In Schoo18 Creating understandlng and br&aking barriers from the earliest ages. 6 Company Vljlts with 39 High School Stud8nts of Dlfferent Abllltles Connecting youth wllh Inclu8lve workplaces and nurturing career dreams. 15 Graduates from the Mega Image "Acces8Abillty" Programme Our first ever Incluslve tralnlng pathway into relall and customer 58rvlc8. 14 Deaf Puplls Jolned the Codlng Club (March-may) Building digilal skllls and self-confidence In a vibrant, peer-led settlng. 20 Young Péopl8 Graduatod the Amba8sadors for Incluylon Programme lJune-August A powerful cohort of youth now equlpped to speak up, lead chgng8, and represent Ihe volce of dlsablllty Inclusion in Romania, empowerlng learning, 14 Peopl8 wlth Slght Logs in Evaluatlon for a Gulde Dog A vital proce88 8UPPOrted by our tralners and mobility experts. 2 New Gulde Dog Partnor8hlps Completed Transformlng independence and dally Ilfe for two exceptional individual5, 17 Actlve Guide Dog Voluntsor8- 7,200 Hours of Volunteerlng A heartfelt thank you lo our Generation G puppy ralsers, trainers, drivers, and campaigner81 May: Sensory Garden Opened at the Hlgh School for the Bllnd IBu¢har8sti An oa818 for therapeutlc explorallon and sensory learnlng. Septembèr: 65 Famllles Supported wlth Eyo Exam8 and GlasseB Thanks to Fra8er Klein and our Eye Clinlc partners, access to vlslon car8 becama a reallly. September: Deslgn Began on the"Reglna Elisabeta Museum of the Bllnd Cornmunlty and Educatlon" An unprecedented educational and cultural spacé to honour h&ritage, raise awareness, and educale future gen8ratlons. November: Launch of the Chlldren and Young People'8 Manlfesto for Acc&8slblllty and Inclusion CreatBd by young people, ftira more inclusive Romania. LIGHT INTO EUROPE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2025 Why Dlsability Incluslon Matters Disability inclusion is not Gharity. 11 is good policy. It's smarter investment. And abov8 all, it's a reflection of our shared humanity. For pollcymakers, inclusion means stronger publlc seNic8s, falrer education, accessible infrastructure, and beller use of human potential. For sponsors, il's an opportunity to lead wlth values, to b8 remembered not just for profits bul for the Ilves they helped change, For volunteers, il's a joumey of growth, compasslon, and legacy Ihis.. ForAII of Us one thal says.. "I was there. I holp8d build Mossages of hope and encourag8ment 1. Partnershlp & Independenco 'B8for8 m8811ng my buddy dog Hoidi, I folt the world had shnjnk to tho sale placos l 8lm8dy knew, Now, 8very slr8et I cross and every new route I take is a step into freedom. She do8sn¥ just guide m8- she gives me back my confidence, my mobllity, and my rlght lo explore Ilfe fully." Alexandrn, Guld8 Dog Partner 2. Journey to Trust "Trainlng wilh 8 guldg dog laughl me 8s much about trust and communication as it did about movement, It's not jusl about walklng saf8ly Ils about walking proudly, being seen, and showing th8 wortd what people with sight loss oan do.. G80rg8, In fin81 slag&s of guide dog training Amba88ador8 for InGluslon Quotes 3. A Voice That Matters 'Jolning the Ambassado￿ for Incluslon programme was the first time I f81t that my volce as 8 young p8)Ton wllh 8 disabilily truly matter8d. We18amed lo speak up, lo challenge prejudlce, and lo support each other. I don't Just feel more confident,. I feel Ilke I have a purpose. Marian, 17, Incluslon Ambassador 4. NotAlone Anymore "In school, l often felt Invlslble or unde￿StIMat9d. This programme gav8 m8 & team, a platfomi, and thg tools to lead, Now I'm not just 8 Student with 8 disability- Im someone who helps shape how sociely sees dis8bility.° Razvan, 20yo, Amb8ssador for Inclusion Volunteers Quotes 5. Raising the Futurè Volunteering as a puppy miser was mor9 than l &ver expected its a daily joy, a challenge, and a huge responsibijily. Knowing this puppy will one day chang8 someono's life is inGredibty humbling. It's love with a long- lem? pu@08e.' Andre8a, guld8 dog Volunlegr LIGHT INTO EUROPE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 6. Where Hearts andAction Meet 'Whether lin supporting event, helplng with Iransport, or jusl Sharing & story onllne I know I'm contributing to something that really matters. Light into Europ8 gives volunteors th8 chanc8 to mak8 ch8ng8 With heart, respect, 8nd tsal r88uIIs.' Davg, Volunfegr and CommunilyAdvocate Flnanclal rovlow All of the company's reserves are earmarked for the continuing provlslon of aid, The level of the current realised reseNes of £128,750 (2024., £128,391) Is not con8ldered to be excesslve. At the year end the fre8 reseNes were £128,315 (2024,, £127,811) The trustees have assessed th8 major rfsks to whlch th8 Charlty is exposed, and are satisfied that syslems are In place to mltlgate exposure to the major rlsks. Plans for future periods Looklng Ahead- Wision for 202>2026 From Support to System Ch8ng8.' Th& Next L&ap lorlnclusion Prlorltles: 1. Natlonal Cgntre for tha Dlsablllty Equallty Indox R08dmap, purpose, expected outcomes 2. In¢lu8lv8 Employment foryouth wlth Dlsabllltlos Launch of mentorship and intern8hip pilots o National retall and education sector partnerships 3. Talent and Soclal Innovatlon Lab Educational support, vocational training, digital Support, parent 8mpowermenl 4. Stronger Pollcy Influenc8 Working wllh government, EU nelworks, and other NGOS 5. Grow the Gulde dogs programme to 85 dog8 and 6 nèw partnershlps 6. Open the Regina E118abeta Museum of the Bllnd Community and Educatlon A one-of-a-klnd space for Incluslon, awar8nass, and nationgl pride, Ina Ellsabeta Museum of the Bllnd - Communlt and EduGatlon In September 2024, Light into Europe began Ihe deslgn of thè Regina Elisabeta Museum of the Bllnd in Bucharest, the first of its kind In Romanla. The Museum will serve as both a communlty Spaco and an educatlonal centre, dèdlcated lo increasing awareness, respect, and under8tanding of life with blindness and visual impairments. Purpose & Vislon: To preserve and showcase the history of bllnd education and accessibility in Romania. To create an interactlve 8pace wher& visllors can experience and better understand the world wilhoul skJht. To serve as a learnlng hub for schools, families, and profe5slona15, offering workshops, exhibitions, and resources on accessibility and inclusion, LIGHT INTO EUROPE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2025 Key Features . Exhibitlon Spaces: F6aturSng tactile displays, Brallle collections. hlstorical artefacls, and accesslble multimedla. Interactlve Experlences". "Dialogue in the Dark. type guided tours, where visltors navigate daily Ilfe In complete darkness, guided by blind f8cililalors. Edueatlonal Programmes: Inclusive workshops for children and youth, teachor tralnlng s6ssions, 8nd awaraness activities for the public. Communlty Hub: A gath8ring space for p80ple wllh sight loss, their families, and the wider community to connect. leam, and collaborate. Impact: Th@ Museum will sland as a national landmark for accesslbillty and Incluslon, promoting a society wher8 nobody Is loft behind. 11 will fosl8r empathy, celebrate resillence, and build bridges between people wllh and without disabilities. Closlng Messagg We dedlcale Ihls report lo every Romanlan young person who dared to dream, every partner who believed In access for all, and every volunteer who lit the way. Thank you for being part of our slory, The lourn8y conllnues With gratitude and hope, Llght Into Europe Team and together, we'll go further, structure, governance and management The Iruslaes, who are also the directors for the purpose of company law, and who seNed during the year 8nd up to th8 date of signatur8 of the financial statements were: SG Plati ME Plall AW Platt SR Dilley New Tru8tee8 are appointed by the board of the Trustee8. All now Trustees will be provided with an Induction pack which includes the constitution of the Charity and guld&lin8s on how lo perform thelr dulle8 a8 trustee. Further training will be given as and when necessary. None of the trustees has any beneflclal Interest In Ihe company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a windlng up. statement of trustees, reBponsibllltle8 The trustees, who are also the dlrectors of Llght Into Europe for the purpos8 of company law, are responsible for preparing the Trustees, Report and tho flnanclal statements In accordance wllh applicable law and Uniled Kingdom Accountlng Standards {Unil6d Kingdom Generally Accepted Accounting Practice). Company law r&qulre8 the trustees to prepare financial statements for each flnancial year which give a Irue and falr vlew of the State of affairs of the Charity and of the incoming resources and applicalion of resources, Includlng Ihp Incomo and oxpenditure, of the charitable company for that year. LIGHT INTO EUROPE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 In prepaylng thes8 flnanclal statements, the tru8teas ar8 requlred lo., 8ele¢t sultable accounllng pollcl68 and then apply them conslstenlly; - observe the methods and prlnclples In thg Charltles SORP; - make Judgements and 6stlmates that are reasonable and prudent,, state whether appllcable UK A¢¢ounllng Standards have b68n lollowèd, suble¢l to any materlal departure8 d18clos8d and exp181ned In the financlal 51atements', Bnd prepare the Ilnan¢lal slatement8 on the golng concem ba$ls unless It Is Inapproprlate lo presumo that the Charlly wlll contlnue In operallon. Tha Iru8tees are re8pon8lble for keeplng adequat8 a￿￿untIng records that dls¢lo8e wllh r&a8c>nabl6 aceuracy at sny Ilme thg flnanclal po8lllon of thg Charlly and enabl8 th8m to ènsure Ihat the fi'nanclal slat8ménts comply wllh thè Companles Act 2006. They ara also responslblg for safeguardlng thg a858ts of reason8bl8 ste the prev8ntlon and detecllon of fraud and other Irregularltles. he Charlty and hen¢e for laklng The twste port wa8 approvèd by the Board of Trust8e8. SGPI ..a.4....3. k ...?.015 LIGHT INTO EUROPE (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LIGHT INTO EUROPE I report to the truslees (who are also Director5 for the purpose of company law) on my examination of the financial slalements of Llghl Into Europe ('the charitable company,) for the year 8nded 28 February 2023 whlch comprise the Stat8ment of Financial A¢llvilies, the Balance Sheet and related notes. Thls report Is made solely to the charity's truslees, as a body, In accordan￿ with section 145 of the Charities Act 2011. My work has been undertaken so that I mlght slate lo the charity's trustees those mallers l am requlred to slat8 to them in this report and for no other purpose. To the fullest extent permilled by law, I do not accept or assume responsibility to anyone other than the charity and the charlty's truslees as a body, for my work. for this report, or for the opinions I have formed. Responslbllltles and basls of rgport As the trustees of the Charity (and also it8 dir@ctor8 for the purposes of company law), you are responslble for the preparatlon of th8 flnanclal statements in accordance with the requirements of the Companies Act 2006. Havlng sallsflèd myself that tho financial slal8manls of the Charily aTe not required to be audited under Part 16 of th& Companies Act 2006 and are eli9ible for independent examlnation, I report In respect of rny examination of the Charlly's financial statements carried out under sectlon 145 of the Charities Act 2011. In carrying out my examination I have followed the Dlrectlons glven by th& Charlty Commlsslon under sectlon 145(5)(b) of the Chariti8s Act 2011. Independent 8xamlner's statement I have ¢ompleled my examlnatlon. I confirm that no matters have come to my 8ttenllon In connectlon wlth the examination giving me cause to believe that in any material respect,. accounting records were not kepl in respect of th8 Charity as requlred by sectlon 386 of th8 Compan188 Act 2006. the financial slalements do not accord wlth those records,, or the financial statements do not comply with th6 8ccounllng requlrements of secllon 396 of the Companies Act 2006 other Ihan any requirement that the financial slatomenls glva a true and falr view, whlch Is not matter considered as part of an independent examination. or the financial slatem8nls have not been prepared in accordance wlth th8 methods and prlnclples of the statemenl of Recomm8nded Practlce for accounllng and reporting by charities applicable to charllles preparing thelr financial statements In accordance wilh the FinBncial Reporting St8nd8rd 8ppllcable In the UK and Republlc of Ireland {FRS 1021. I hav8 no concem5 and have come across no other malters in connection with Ihe examination to whlch attention should be drawn In Ihls report In order to enable a proper understandlng of the fln8nclal stalemenls lo be reached. Carollne Peters FCA Rlckard Luckln Llmlted Chartered Accountants 1 st Floor Counly House 100 New London Road Chèlmsford Essex CM2 ORG Dated.. cb_kkn { le) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 Accountlng pollci88 Charlty Information Llghl Into Europe is a private company Ilmited by guarantee incorporated in England and Wales governed by Its Mèmorandum and Articles of A8sociallon. The registered office is Connaught House, 112 Connaughl Av6nue, Frinton on S8a, Essex, C013 gAA. 1.1 Accountlng Convention The financial statements have b8en prepared In accordance with the Charitls governlng document, the Companies Act 2006, FRS 102 "Thg Financial R&porting Slandard applicable li) Ilie UK and Republic of Iroland" and the Charilles SORP Accounting and Reporting by Charflies: Slatement of Recommendad Practice appllcable to charllles preparing their accounts in accordance wllh the Financial Reporting Standard applicable In the UK and Republic of Ireland (FRS 102} The Charity Is a Publlc Benefit Entity a8 defined by FRS 102. The Charlly h88 taken 8dvantage of the provisions In the SORP for charitles not to prepare a statement of ash llows. The financlal statements are prepared In sterllng, whlch Is the funcllonal currency of the Charity. Monetary amounts In those financial statements are rounded to the nearest £. The accounts have been prepared und8r Ihe hislorlcal cost conv6nlion. The principal accounting pollcle8 adopted are set out below. 1.2 Going concern At the tlme of approving the fingnclal 8lalement8, the trus18es have a reasonable expectation that the Charlty has adequate re80urce8 to continu8 In operational 8xlst8nc8 for the foreseeable future, Thus the trustees conllnue to adopl the golng concern basls of accountlng in preparing the financlal 8la18m8nts. 1.3 Charltable fund8 Unrestricted funds are avallab18 for use at the discretion of the trustees In furth8ranc8 of their ch8ritabl8 objectives uhless the funds have been deslgnated for other purposes. Restricted funds are subject to speciflc conditions by donors or grantors as to how they may be used. The purposes and u8es of the restricted funds are set out in the notes to the financial slatements, 1.4 Incoming resources Income Is recognised when the Charity is legally entitled toll after any performance conditions have been mel, the amount8 can be measured reliably, and11 Is probable thal income will be received. Cash donatlons are recognised on recelpl. Other donations are recognised once the Charlty has been notified of the donation, unless perforfflan￿ condltlons require deferral of the amount, Income tax recoverab18 In relation to donations recelved under GIftAld or deed8 of covenant15 recognlsed at the time of Ihe donation. Legacies are recognised on receipt or otherwise if th8 Charlty has been notified of an impending dislribulion, Ihe amount Is known, and re￿ipt Is expected, If the amounl Is not known, the legacy Is treated as a contingent asset. 1.5 Resources expended 12- LIGHT INTO EUROPE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUAR Y 2025 Accountlng poll¢ies (Contlnued) Expenditure is recognlsed once Ihere 15 a legal or constructive obligation to transfer economic benefit lo a third party, it is probable thal a transfer of economic benefits will be required in setllemenl. and the amount of the obligation can be measured reliably. ExpendltLtr8 Is classlfied by activity. The costs of each gcllvity are made up of the total of direct costs and shared costs, includlng support costs involved in undertaking each acllvlty, Dlrect costs attrlbutable lo a single activity are allocated dlrectly to that aclivily. Shared costs which contribute lo more than one actSvily ond support costs whlch arè not allribulable to a single activity are apportloned between Ihose acllvltles on a basls consistent wlth tha us6 of rosources. Central staff costs are allocaled on the basls of tlme spent, and d8preclation charges are allocated on the portlon of the asset's use. Ll8biliti&s are recognised as Soon as there Is a legal or construcllve obllgallon commitllng the charlly lo th& expèndllure. All expenditure is accounted for on an accruals basis and hag b@en Classified under headings thal aggregate all costs relgled to the category. Costs of generatlng funds are the cost8 associated with attracting volunlary income, Charitabl8 8xp8ndlture comprises those costs incurred by the charily In the dellvery of Ils actlvllles and 6ervic8s for Its b8neflclarl8s. It Includes both costs that can be 8IIocglad dlreclly to such acllvlties 8nd those cosls of an Indlrecl nature nece8sary to support them. 1.6 Tanglble flxed a88•t8 Tanglble fixed assels are initially measured at CO81 and subs8qU8nlly m8asur8d at CO81 or valuatlon, net of depreciation and any Impairment10s88s. D8preciation is recognlsed 80 as to wrllè off the cost or valuation of assets less their residual values over their useful lives on the following bases., Fixtures, fittings & equlpment 25% reducing balance basis The gain or 1088 arlslng on the d18P08al of an asset Is determlned as the dlfference betwe8n the sale proceeds and the carrylng value of the asset, and Is recognlsed In the statement of flnanclal acllvllles, 1.7 Impalrment of flxed assets Al each r&porling end dale, Ihe Charlty revlews the carrylng amounts of 118 langlble a88els to determlne whelhèr thère is any Indication that those assets have suffered an Impairment loss. If any such indlcallon exlsts, tha recoverab16 amount of the asset Is estimated In ord6r to d8t8rmlne the 8xl8nl of th8 Impalrment loss (if any). l.B Cash and cash equlvalants Cash and cash equlvalents Indude cash in hand, deposits held al call with banks, other short-term liquid Investrnents with orlglnal maturltles of three months or less, and bank overdrafis. Bank overdrafis are shown withln borrowings In current liabilitie8, 1.9 Financial Instruments The Charlty has elected lo apply the provision8 of Secllon 11 'Baslc Financlal Instruments, and Sectlon 12 'other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Flnandal Instruments are recognised In the Gharily's balance sheet when the Charity becomes party lo the contractual provisions of the Instrum6nt. Financlgl assels and liabililies are offset, with the net amounts prèsented in the financlal statèments, when there is a legally enforceable right lo sel off the recognlsed amounls and there Is an Inlention to seltle on a net bas18 or to realise Ihe asset and settle the liabilily 8imullaneously. 13- LIGHT INTO EUROPE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2025 Accounting policies (Continued) Basic financial assats Basic financial a8sets, whlch include d8blor8 and cash and bank balances, ar8 Inltlally measured at tran8actlon prfce Includlng Iransactlon costs and are subsequently carrled al amortlsed cost using the effecllve Int8rest method unle55 the arrangem6nl constltules a financing transaction, where th8 transacllon Is measLtred al the present value of the future recelpts discounted al a market rate of Int6rest. Financial assets clas81fied a8 receivable within one year aro not amortised, Basic finAnclal Ilabllltlos Bosic financlal Ilabllllle5, Includlng credltors and bank loans are inltially recognlsed at Iransactlon prlce unless Ihe arrangement constitutes a flnanclng trani4actlon, where the debt instrumenl Is measured at the present value of the futur8 payment8 d18counted at a market rate of Inloresl. Finan¢i81 Ilabillties cl888ifi8d as payable within one year ar8 not amort188d, D8bl Inslrum8nts ar& 8ubsequ8nlly carrled al amortised cost, using the effectiv8 interest rate method. Trade ¢redllor8 are obllgatlons to pay for goods or se￿[ce3 Ihat have been acquired In Ihe ordlnary ¢¢urse of operations from suppliers. Amounts payable are classlfied as current Ilabllltles if payment is due wilhin on@ year or less. If not, they are presented as non-currenl li8billlle8. Trad8 credltors are recognised initially at IransaGlion price and subsequently measured al amortlsed cost uslng the effeGlive interest method, Derncognition of financial Ilabilities Financial liabilities a￿ derecogniBed when the Charity's conlractugl obllgatlon8 explre or are dlscharged or cancelled. 1.10 Employoe beneflts The cost of any unused holiday entitlement is recognised In Ihe perlod In which the employee's services are received. Termlnatlon beneflls are recognlsed Immedlalely as an @xpense when the Charity is demonstrably commltted lo termlnale the employment of an employee or to provlde termlnallon benefit8. 1.11 Retirement beneflts Paymen15 to deflned contrlbutlon r8tlrem8nt b8n8fit schemes are charged as an expense as they fall du8. 1.12 Governance costs Governance cost8 Include costs of the preparatlon and examln8tlon of the statutory accounts. the cost8 of Irusteg meetings and the cost of any legal advlce to trust885 on gov8rnance or constitutlonal matter5. 1.13 Support costs Support costs Include central fLtnctions and havè boen allocated lo activity cost categories on a basls consistent wlth the us8 of rèsources, for exampla, allocallng to property costs by floor araas, or pèr caplta, slaff costs by the Ilme spenl and other costs by their usage. 1.14 Government grants Government grants are recognised al Ihe fair value of the asset received or re￿1vable when there is reasonable assurance that the grant conditions will be met and Ihe grants will be rec8ived. A grant thal specifies performance conditions Is recognlsed In income when the perforrrtance conditions are met. Where a grant does not specify performance conditions il is recognised in income when the proceeds are received or racelvable. A granl"rec&lvéd before the r&cognition ari16ria are satisfied Is recognls8d as a 14 LIGHT INTO EUROPE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 Critical accountlng estlmates and Judgomgnts In the applicallon of the Charity's accounting pollcles, the Iruste8s are requlred to mak6 Judgements, estlmates and assumptions aboul the carrying amount of assets and liabilities that are not readily apparent from other sources. Th8 estlmates and associated assumptions are based on hlstorical experience and olher factors that a￿ considèred to be relevant. Actual results may differ from these estimales. Th8 eslimales and underlying assumptions are roviewed on an ongoing basis. Revlsions to accounllng estimates are recognised in the perlod In whlch the estimat6 is r&vlsed where the r6vislon affects only that Perlod, or In the period of the revislon and future periods where th8 revlsion affects both current and future psriods. Donatlons and legaoles UnreBtricted Unrestrlct8d funds funds 2025 2024 Donations and gifts 86,863 3,740 Expendlture on ralslng funds Unrestricted Unro8trl¢ted funds funds 2025 2024 Fundralslng and publicity Support CO8ls 8,814 5,453 15- LIGHT INTO EUROPE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 Expondlture on charitable a¢tlvltles Charitable actlvltS&s 2025 Charftable activities 2024 Dlrect costs Educatlonal costs and resources donated Sundry and other costs 54,031 2,405 6,313 2,060 56,436 8,373 Share of 8UPPOrt and governance c08ts (see note 61 Support Gov8rnanc8 13,835 9,419 11,070 8,918 79,690 28,381 Analy818 by fund Unreslrl¢tod funds 79,690 28,361 Support costs allocated to actlvlt188 2025 2024 Basls of allocation Tlm8 spent on aclivili8S Tim& spent on actlvities rime spent on activities Tlin8 SP8nt on activilies Timg 8Pgnt on activities Timg spent on 8Gtiviti88 staff cost5 Depreclallon Travel and subslstence Office expenBes Exohange (ggins)Ilosse6 Governan¢e costs 12,000 145 2,844 450 5,210 9,419 12,210 194 1,950 559 1,610 8,918 3D,068 25,441 Analysed between.. Fundraislng Charltable actlvitles 6,814 23,264 5,453 19,988 30,068 25.441 Governance costs Include payments to the Independent Examin8r of £4,922 Includlng VAT (2024 - £3.376 to the Accountant). This Includes independent examination fees of £3,456 (2024.. £350), accountancy fees of £420 {2024- £2,475) and other foes of £1,046 (2024.. £913). Trustaes None of the twsl8es .(or any persons connected wilh them) recelved any remuneration or benefits from Ihe Chartty during the year. No Iruslees were relmbursed any expenses durlng Ihe year. 16- LIGHT INTO EUROPE {A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 Employees The average monthly number of employees during the year was; 1 2025 Number 2024 Numbor Employment CO8ts 2025 2024 Wages and 8alaries Social security C0818 Other pension cos18 12,000 12,000 210 4,800 4,010 16,010 17,010 There were no employees whose annual remunerallon was more Ihan £60,000. Tanglble fixed ass¢ts Flxtur•9, flttlngs & oqulpmènt Cost Al 29 February 2024 8,793 Al 28 February 2025 8,793 Depreclatlon and Impalfment At 29 February 2024 Depr8cialion charged In the year 8,213 145 At 28 February 2025 8,358 Carrylng amount At 28 February 2025 435 At 28 February 2024 580 10 Debtor8 2025 2024 Amounts falllng due wlthln one year.. Olher debtors 131,211 164.880 17 LIGHT INTO EUROPE {A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 11 Creditors: amounts falllng due wlthln one year 2025 2024 Other taxation and social security Other creditors Accruals and deferred Income 1,794 16,101 4,205 286 43,471 2,683 22,100 46,440 12 Unrestrlcted funds The unreslrlcled funds Of the charity comprise the unexpended balances of donation8 and grants whlch are not subject lo speclfic condltlon8 by donors and grantor8 as to how Ihey may be used. At29 February 2024 In¢omlng resources Resources At28 expendedFebruary 2026 General funds 128,391 86,883 (88,504) 128,750 Pravlous year: At28 February 2023 Incoming resources Resource5 At28 expondedFobruary 2024 General funds 158,485 3,740 (33,814) 128,391 13 Retlrement boneflt schomos 2025 2024 Deflned contrlbutlon schem89 Charge to prolll or loss In respect of deflned contribution schemes 4.010 4,800 The Charlty operates a defined conlribullon ponslon schemo for all qualifylng employeos. The assets of the scheme are held separalely from those of the Charlty In an Independently admlnlslered fund. 14 Relatod party transactlons .S,G. Platt has made a loan to the charlty. Al the year end date the amount outstanding was £13,100 (2024: £13,100). No Interest ha8 been charged an this loan. 18-