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2025-06-30-accounts

BeaconLight Trust

a company limited by guarantee and not having a share capital

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENT for the year ended 30th June 2025

Registered Charity No. 1047046 Registered Company No. 03063706

Registered and Operating Address: 150 High Street Banstead Surrey SM7 2NZ

Company registration number: 03063706

REFERENCE AND ADMINISTRATIVE INFORMATION

Directors (Trustees) Rev Dr Paul Adams
Dr Adrian Creighton
Mr Mark Jones
Dr Nigel Paget
Mr John Phillips
Company registration number 03063706
Charity registration number 1047046
Registered Office 150 High Street
Banstead
Surrey
SM7 2NZ
Solicitors Cowans Solicitors LLP
114 South Street
Dorking
Surrey RH4 2EZ

INDEX

Report of the Directors 1 – 5
Independent Examiner’s Report 6
Statement of Financial Activities 7
Balance Sheet 8
Approval of the Financial Statements 9
Notes to Financial Statements 10 – 14

Company registration number: 03063706

REPORT OF THE DIRECTORS

The Directors present their report and the financial statements of the company for the year ended 30th June 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts.

Structure, Governance and Management

BeaconLight Trust (the Trust) was incorporated as a company limited by guarantee on 1st June 1995 and is governed by the Memorandum and Articles of Association. The Trust is also registered with the Charity Commission. Directors are appointed by the members of the Trust. One third of the Directors retire by rotation each year and are eligible for re-election. The business of the Trust is managed by the Board of Directors.

Financial Review for year ending 30[th ] June 2025

Total income for the year was £73,249 (£53,535 – 2024) and total expenditure was £112,951 (£101,655 – 2024). Total net assets at the year-end were £120,140 (£159,842 – 2024).

Summary of the Charity’s Objects and Activities

To promote the Christian faith as determined in the Holy Bible and the expression of the Christian faith through a lifestyle consistent with the Holy Bible.

Originally, the Trust fulfilled these objectives through the provision of face-to-face training courses, but in 2007 the decision was taken to make BeaconLight resources available through various media. Since 2007 the Trust has provided Biblical training and teaching resources for use by individuals and churches. Additionally, since 2010 the Trust has published other resources primarily for distribution to prisons.

The Directors confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Trust’s aims and objectives and in planning future activities. All resources are provided free of charge to members of the public irrespective of the presence or absence of any protected characteristic.

In particular, the Directors are committed to enabling as many people as possible, anywhere in the world, to understand Biblical Christian faith and to put that faith into practice through the provision of:

The Trust’s resources are designed to help people who are enquiring about the Christian faith as well as Christians who desire to grow in their faith.

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Company registration number: 03063706

Directors

The Directors during the year were: Rev Dr Paul Adams (Chairman) Dr Adrian (Rick) Creighton Mr Mark Jones Dr Nigel Paget Mr John Phillips

The Directors confirm that there is no person with significant control.

Review of Activities

1. Overview

The main activities continued to be:

The translation and distribution in several languages, and supporting training courses.

2. Summary of the main achievements during the year

Word@Work

CrossCheck (CCK) and Truth Unlocked (TU) Overseas

Nigeria

2

Company registration number: 03063706

Summary of the main achievements during the year (continued)

Nigeria Continued)

Books

Marketing

Mentoring

Website and W@W App

Administration and Governance

3

Company registration number: 03063706

Plans for future periods

CrossCheck and Truth Unlocked (Overseas)

Nigeria

Books

Beneficial Relationships

At the end of the year, one of the Directors (Trustees), Nigel Paget, was also a Trustee of ChristChurch Banstead. The Trust made a financial contribution to the Church in recognition of their use of the Church premises as its registered and postal address and for the storage of archives.

Reserves Policy

The Directors’ policy is not to accumulate available reserves unless deemed necessary or prudent prior to making a commitment to new ministries, projects, staff or facilities.

A legacy of £289,192 was received in 2020/1. At the time, it was anticipated that additional running costs, notably for the employment of staff, would be incurred in order to fulfil our partners’ needs for resources. To date, the Directors and the small team of volunteers have continued to undertake all the work of the Trust. Nevertheless, the funds have continually reduced and, at 30[th ] June 2025, stand at £120,140, reflecting the Directors’ desire to use the funds to fulfil the Trust’s charitable purposes.

Risks

The Directors have considered the more significant risks to which the Trust is exposed, including financial misfeasance, personal data security, deliverability issues relating to W@W, the handling and warehousing of stock, distribution agreements and the ‘run-off’ professional liability risk relating to the former lifestyle counselling work.

Statement of Responsibilities

The trustees (who are also the directors of BeaconLight Trust for the purposes 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), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

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@ BeaconLight

Company registration number: 03063706

Statement of Responsibilities (continued)

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period.

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

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence’ for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

The annual report was approved by the trustees of the charity and signed on its behalf:

Approved by the Directors on: 7‘ October 2025

Signed on their behalf by Director:

Print Name: Dr Paul Adams

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INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS

I report to the charity trustees on my examination of the accounts of Beaconlight Trust for the year ended 30th June 2025 set out on pages 10 to 17.

Responsibilities and basis of report

As the charity’s trustees of Beaconlight Trust (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of Beaconlight Trust are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Zita Derbak MAAT AATQB Sign: Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Date: 13.10.2025 Chichester, West Sussex PO20 7EG

6

Company registration number: 03063706

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH JUNE 2025

Unrestricted
Fund
Book
Fund
TOTAL
FUNDS
2025
TOTAL
FUNDS
2024
Notes £ £ £ £
INCOMING RESOURCES
Donations 49,208 16,631 65,839 46,864
Investment Income 7,410 - 7,410 6,671
TOTAL INCOMING RESOURCES 56,618 16,631 73,249 53,535
RESOURCES EXPENDED
Cost of Charitable Activities 4
Charitable Activities 33,518 71,142 104,660 97,592
Other Expenditure 8,291 - 8,291 4,063
TOTAL RESOURCES EXPENDED 41,809 71,142 112,951 101,655
NET INCOMING / OUTGOING RESOURCES 14,809 (54,511) (39,702) (48,120)
TRANSFERS BETWEEN FUNDS 5 (56,000) 56,000
NET MOVEMENT IN FUNDS (41,191) 1,489 (39,702) (48,120)
TOTAL FUNDS BROUGHT FORWARD 157,568 2,274 159,842 207,962
TOTAL FUNDS CARRIED FORWARD 116,377 3,763 120,140 159,842

7

Company registration number: 03063706

BALANCE SHEET FOR THE YEAR ENDED 30TH JUNE 2025

Unrestricted
Fund
Book
Fund
TOTAL
FUNDS
2025
TOTAL
FUNDS
2024
Notes £ £ £ £
Fixed Assets - - - -
Tangible Assets - - - -
CURRENT ASSETS
Stock of Resources 2 - 300 300 300
Debtors and Prepayments 8 5,626 869 6,495 4,729
Cash at bank and in hand 7 114,198 7,706 121,904 161,341
TOTAL CURRENT ASSETS 119,824 8,875 128,699 166,370
Creditors: due within one year 9 3,447 5,112 8,559 6,528
NET CURRENT ASSETS 116,377 3,763 120,140 159,842
TOTAL ASSETS less current liabilities 116,377 3,763 120,140 159,842
Creditors: due in more than one year - - - -
NET ASSETS 116,377 3,763 120,140 159,842
FUNDS OF THE CHARITY
General Funds 116,377 - 116,377 157,568
Restricted Funds - 3,763 3,763 2,274
TOTAL FUNDS 116,377 3,763 120,140 159,842

Balance sheet disclosure

For the financial year ending 30 June 2025, the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

8

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BeaconLight

Company registration number: 03063706

Approval of the Financial Statements

The financial statements on pages 7 and 8 were approved by the trustees, and authorised for issue:

Approved on: 7° October 2025

Signed by:

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Print name: Dr Paul Adams
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Company registration number: 03063706

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30TH JUNE 2025

1. CHARITY STATUS

The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

2. ACCOUNTING POLICIES

Summary of Significant Accounting Policies and Key Accounting Estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of Compliance

The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of Preparation

BeaconLight Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The Charity has claimed exemptions available in Section la of FRS 102 not to prepare a cash flow statement since it is a small charity.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Recognition of Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

Incoming Resources with Related Expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SOFA.

Donations and Gifts

These are reflected in the accounts in the year in which they are received. Income from Gift Aid donations is grossed up to reflect the tax recoverable, and this gross figure is included in the accounts as income.

Stocks of Resources

Almost all the charity's printed resources are distributed free of charge. A nominal figure of £300 has been included to reflect the possible income from resources sold.

Volunteer Help

The Trust is heavily dependent on voluntary help. No value is attributed to this in the accounts.

Taxation

The Company is exempt from taxation in accordance with Part 10 of the Income Tax Act 2007 and so has no liability to corporation tax.

Constitution

The Company is limited by guarantee and each member is under covenant to contribute a sum not exceeding £1 in circumstances as set out in Clause 6 of the Memorandum & Articles of Association. .

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Company registration number: 03063706

This page does not form part of the statutory financial statements.

NOTES TO THE ACCOUNTS (Continued)

FOR THE YEAR ENDED 30TH JUNE 2025

Governance Costs

This comprises all expenditure directly related to compliance with constitutional and statutory requirements and any other costs which cannot be treated as charitable expenditure.

Expenditure

This is shown on an accrual’s basis.

Charitable Expenditure

This comprises all expenditure directly related to the objects of the Trust.

Fixed Assets

Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the charity on receipt.

Depreciation Expense

Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:

Furniture & Equipment 25%

There has been no change to the accounting polices (Variation rules and methods of accounting) since last year.

3. INCOMING RESOURCES

INCOMING RESOURCES
Unrestricted
Fund
Book
Fund
2025 2024
£ £ £ £
Donations and Legacies
Donations 40,995 14,655 55,650 42,135
Gift Aid Tax Reclaimed 8,213 1,976 10,189 4,729
Trading Activities -- - - -
49,208 16,631 65,839 46,864
Investment Income
Interest from Investments 7,410 - 7,410 6,671

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Company registration number: 03063706

This page does not form part of the statutory financial statements.

NOTES TO THE ACCOUNTS (Continued) FOR THE YEAR ENDED 30TH JUNE 2025

4. RESOURCES EXPENDED
Unrestricted
Fund
Book
Fund
2025 2024
£ £ £ £
Charitable Activities
Web/App Management 15,048 - 15,048 20,445
Marketing 1,502 - 1,502 1,200
Other IT costs 432 - 432 1,904
Website/email 3,128 - 3,128 7,248
Book printing and design: UK 2,000 20,804 22,804 17,435
Book printing and design: Overseas 6,387 27,750 34,137 22,598
Book purchases - 3,836 3,836 1,427
Book storage and distribution 446 9,611 10,057 9,985
Distribution and Training (Nepal) 1,626 - 1,626 -
Other books 200 5,438 5,638 3,528
Inside Time articles - 3,703 3,703 5,788
Pastoral Grant 2,750 - 2,750 5,800
Other Expenditure
Subscriptions 285 - 285 285
Insurance 487 - 487 469
Bank Fees 63 - 63 -
CAF Fees 351 - 351 247
Administrative Support 5,464 - 5,464 3,046
Accountancy Services 812 - 812 -
Independent Examiner’s Fee 828 - 828 250
41,809 71,142 112,951 101,655

5. RESTRICTED BOOK FUND

Balance B/F Balance B/F Income Expenditure Unrealised Transfer Balance C/F
Gain/ Loss
£ £ £ £ £ £ £
YEAR ENDED 30 JUNE 2025 YEAR ENDED 30 JUNE 2025 YEAR ENDED 30 JUNE 2025 YEAR ENDED 30 JUNE 2025
2,274 16,631 71,142 - 56,000 3,763
YEAR ENDED 30 JUNE 2024 YEAR ENDED 30 JUNE 2024 YEAR ENDED 30 JUNE 2024 YEAR ENDED 30 JUNE 2024
1,759 8,122 37,607 - 30,000 2,274

The restricted fund relates to the publication and distribution of books for prisons. The funds are wholly represented by the Charity's cash reserves and are to be expended as specified above.

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Company registration number: 03063706

This page does not form part of the statutory financial statements.

NOTES TO THE ACCOUNTS (Continued) FOR THE YEAR ENDED 30TH JUNE 2025

6. INVESTMENTS

The Charity held no investment assets during this or the previous financial period, other than the short-term savings accounts shown in Note 7. below.

7. CASH AT BANK AND IN HAND

7. CASH AT BANK AND IN HAND
Unrestricted
Fund
Book Fund TOTAL 2025 TOTAL 2024
Barclays - Current 5,216 763 5,979 2,547
Aldermore Bank 16,786 3,000 19,786 11,086
Cambridge & Counties Bank 25,229 - 25,229 30,000
Redwood Bank 15,000 - 15,000 50,000
United Trust Bank 55,910 - 55,910 67,708
118,141 3,763 121,904 161,341

8 . DEBTORS AND PREPAYMENTS

9 .

Unrestricted
Fund
Book Fund
TOTAL 2025
TOTAL 2025 TOTAL 2024
5,626 869 6,495 4,729
CREDITORS AND ACCRUALS AMOUNTS FALLING DUE WITHIN ONE YEAR CREDITORS AND ACCRUALS AMOUNTS FALLING DUE WITHIN ONE YEAR
Unrestricted
Fund
Book Fund
TOTAL 2025
TOTAL 2025 TOTAL 2024
InterSend - 685 685 528
Independent Examiners Ltd 972 - 972 -
Ben Desmond 2,475 - 2,475 5,750
TenOfThose - 200 200 -
Solent Design - 2,850 2,850 -
Inside Time - 1,377 1,377 -
Data Developments - - - 250
3,447 5,112 8,559 6,528

CREDITORS AND ACCRUALS AMOUNTS FALLING DUE WITHIN ONE YEAR

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Company registration number: 03063706

This page does not form part of the statutory financial statements.

NOTES TO THE ACCOUNTS (Continued) FOR THE YEAR ENDED 30TH JUNE 2025

10. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

The Charity held no long-term liabilities during this or the previous financial period.

11. STAFF COSTS AND NUMBERS

The Charity did not employ any members of staff during this or the previous financial period.

12. CAPITAL AND RESERVES

The Charity is a Company Limited by Guarantee (03063706) and it is a charity registered with the Charity Commission (1047046). It does not have a Share capital and has no income subject to Corporation Tax.

2025 2024
£ £
Profit / Deficit for the financial year (39,702) (48,120)
Other Recognised Gains - -
(39,702) (48,120)
Balance brought forward 159,842 207,962
120,140 159,842

13. TRUSTEES AND OTHER RELATED PARTIES

No payments were made to trustees or any persons connected with them during this or the previous financial period. No material transaction took place between the Charity and a trustee or any person connected with them.

A total of £1,200 was paid to ChristChurch Banstead whose premises are used as the Charity’s registered and postal address and for the storage of a small number of documents. Mr Nigel Paget, a trustee of the Charity is also a trustee of the Church. A payment for the same amount was made in the previous financial year.

14. PUBLIC BENEFIT

The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Directors' report. The Directors confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

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