Charity registration number 1050871
Company reglstratlon number 3123629 {England and Wal8s)
LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Rev G R Ridley
Ms R Edwards
MrA J Shearman
Ms S Bell
Mr S Bokinala
MrA Mathew
Dr C ljeh
Mr F Jayaraj
Secretary
Ms R Edwards
Charity number
1050871
Company number
3123629
Reglstered office
Strudwick Drive
Oldbrook
Milton Keynes
MK6 2TG
Auditor
Crouchers Limited
1 Copperhouse Court
Caldecotte Business Park
Milton Keynes
Buckinghamshire
England
MK7 8NL

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page
Trustees, report
statement of Trustees. responsibilities
Independent auditorfs report
7-10
Statement of financial activities
11
Balance sheet
12
Notes to the financial ststements
13-23

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees have pleasure in presenting their report for the year ended 31st December 2023. This report is
prepared in accordance with LightForce Internats'onal Memorandum and Articles of Associats'on and the
recommendations of the Statement of Recommended Practice
Accounting and Reporting by Charities and
complies with applicable law.
Objectives and activities
The objects of LIghtFOr￿ International are..
To advance the Christian religion and to relieve persons in any part of the world who are in condition of need,
hardship and distress by reason of their social and economic circumstances and in particular but not exdusively by
deploying human and material resources to provide appropriate relief to such persons.
Achievements and perfomiance
Significant activities and achievements against objectives
Uganda
The Day Nursery. Primary and Vocational schools operated throughout the school year. The number of registered
students in Day Nursery and Primary was 330. We provided sponsorship for half of the children. A further 21
students were supported at Secondary School. Our Vocational training and internship program benefitted 90 young
people 15-25yrs old. We provided field work placements opportunities on our farm for 200 students who came from
agricultural institutions for the practical 'on job. training that we offer. We accept children with disability when
possible, orphans and vulnerable children from the local community. We continue to have 1 qualified nursery
teacher from the UK assisting our staff.
In addition to the school we have other projects serrfing the community. Our project for teenage girls is attended by
over 250 girls. We continued to provide vocational training for 60 of these teen8ge girls. In 2024 this program will
offer places to 120 students due to the demand. Spiritual and educational content are part of each monthly meeting
and all the girls receive hygiene materials. We have 8 4 groups totalling 48 HIV widows and they meet monthly for
fellowship and mutual support. They go home with soap and sugar. In November we gave each group 6 ducks so
they could set up a breeding program for income generation.
le released on8 female staff member to take up a 2-year sponsorship lo do a Master's degree in Theology in the
USA. One of our nurses is upgrading her qualifications to Diploma with our support.
Our onsite Community Clinic continues to serve students. staff and the local village communities.
Our farming project has made good progress again this year. We have planted and ha￿ested maize arKI a variety
of vegetables. We made our own maize silage for cattle. We have cows producing milk. The piggery is thriving. Our
Poultry unit is going well. We have both layers and broilers. Our eggs and broilers are popular and we sell all. Our
solar system for producing electricity has supplied us with power 2417 throughout the year and continues to be an
excellent investment. The borehole we drilled in 2021 has been so valuable as the nation81 water is an unreliable
service.
In November we funded and ran a Celebration to highlight the success of students in all categories. It VRS a full day
program and attracted approximately 1,400 people from the local community. It was attended by a team of 6 visitors
representing donors in the UK. Local leaders expressed appreciation for our work.

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
India
We continued the excellent relationships with Home of Faith and IGM. At Home of Faith we provided food and
support for key staff monthly. Sunitha Johnson continues to educate the children under her care. The number of
children has risen to 54.
Our relationship with IGM continued and the works in Chennai area and Ooty both continue. The children's home for
girls at Guduvanchery continues to benefft from their new purpose-built facility. The satellite boy's home functions a
few miles away and a further satellite home for girls also runs well. The children are ￿￿11 cared fcr. IGM has
received awards appreciating the quality of care for children. They have 22 branch churches, run medical camps
monthly, and continue to provide vocational training, support the poor and marginalised with clothing and food, and
assist in emergency situations. Vve continued to help IGM to support educational projeds {iuition centres) linked to
churches in Orissa stale. The 12 Tuition Centres target tribal people in remote villages belonging to lower castes.
The main aim and focus to provide partnership & quality education through the 12 free night schools in different
villages. We support 12 bible school students for mission work. IGM continues to be a very active and an excellent
partner. The CEO of IGM was also honoured for his excellent Y￿rk.
Albania
Our staff continued to run the small farm and maintain the property. Issues continued in Court over a land wrangle.
After many years the case continues in the local court.
Kenya
LightForce continues to partner with Education for Life in Mombasa. The educational facilFties include nursery,
primary and secondary education, a small children's home and feeding program. We were happy to continue to
provide some support during the year. Also, many LightForce partners continue to support children directly with
EFL.
Flnanclal revlew
The Statement of Financial Activities for the year is presented in the financial statements.
ReseThes policy
LighlForce International seeks to raise funds for specifie projects and endeavours to utilise such funds as wisely yet
quickly as possible. Balances on the accounts generally reflect amounts of restricted funds being held but not yet
utilised. Our policy is to ensure that we have funds in hand to operate for four months.
Risk Management
Recognizing that we work in cash societies overseas we nevertheless seek to move funds and make payments by
bank transfer and cheque where possible. We also do our best to ensure transactions are receipted Close
management of stsff handling cash and regular reports and auditing are ensured to identify irregularities.
Grants
Ipthilst not generally provided we have given small incorne generation "seed money" for the purpose of starting
small businessesfincome generation project in Uganda.
As stated earlier, ducks were provided to HIV widows in Uganda. Students with small enterprises have been
enabled to but resources for school. At Home of Faith in India a small investment for poulty has resulted in a small
progressive unit.
In the second quarter of each year projects are identified for funding the following year. Donors commit to specific
projects ensuring our continued development and guaranteeing core funding.

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Plans for Futur• Periods
Uganda - we will realise 400 sponsored students from February 2024. Our community projects will continue to
benefit the communty. Property transfer will be processed when administration is fully settled following Lira
receiving City ststus. We will seek final licensing of our schools. Our joumey to sustainability continues with farm
shop sales of eggs, milk and chickens.
Albania - Our camp faality in Lezhe will be under constant review.
India - to continue to support the growth and development of all projects in line with the respective vision of our
partners.
Trustees. Statement
Charity law requires trustees to prepare financial slatements for each financial year, which give a true and fair view
of the state of affairs of LightForce Intemational and of the surplus or deficit for that period.
In preparing those financial statements, trustees have:
selected suitable accounting policies and then applied them ¢onsistentty
made judgments and estimates that are reasonable and prudent
followed applicable accounting standards, subject to any material departures being
disclosed and explained in the financial statements
prepared the financial statement on an ongoing basis
The trustees have overall responsibility to ensure LightForce Intemational has appropriate system of controls,
financial and othe￿iSe, and to this end have commissioned an internal accounting controls and procedures
document which complies with Charity commission guidelines. The trustees are also continually carrying out risk
management assessment to assess business risks and implement risk management strategies.
Voluntser18sues
In accordan￿ with LIghtFOr￿ Intemational's equal opportunities policy, LIghtFOr￿ Intemational has long
established fair practices in the recruitment, selection, retention and training of all volunteers. We have looked at the
safeguarding requirements for all our projects and ensure that volunteers are thoroughly checked before travelling
to the field.
Structure, govemance and management
LightForce is a Registered Charty no: 1050871, govemed by its Memorandum and Articles of Association
incorporated on 8th November 1995. Management of LightForce International is the responsibility of the Trustees
who are elected in accordance with the Declaralion of Trusl.
LIghtFOr￿ Intemational is a Christian mission specialising in humanitarian aid and development projects. Its work
commenced in Eastem Europe in 1980 and LightForce is still active in Albania. The dawn of the new millennium
saw the work expand into Africa and India, the focus being child education, health, food & nutrition, care of orphans
and rural village outreach.
There are eight trusteos of LightForce International. Trustees may be removed from office rf disqualrfied under the
Charities Act 1993, rf absent from wnsecutive meetings, if removed by resolution by all other trustees, or if they
resign twsteeship by notice in writin9 provided at least two continuing trustees.
Day to day management of LightForce is delegated to the Intemational Director.

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Rev G R Ridley
Ms R Edwards
Mr A J Shearman
Ms S Bell
Mr S Bokinala
Mr A Mathew
Dr C ljeh
Mr F Jayaraj
Rec￿ltMent and appointment of tmstees
Trustee replacement V￿uld be carried out with due referen￿ to a prospective candidate having interest in the work
of LightForce. they should share our Christian values, have cross cultural experien￿, bring something unique that
adds value to the board. We would also give consideration to the gender balance of the board. Training would be
provided for newly appointed trustees. They would serve alongside a serving trustee to ensure they understand
legal responsibility, the objectives of the charity and how to ensure LightForce International continues to be
compliant.
Other matters
PUBLIC BENEFIT REPORT
LightForce International continues to run projects that meet genuine needs within the community. We provide
benefit to the public chiefly through feeding, health services and education. Our mid term objective is to establish
sustsinable projects.
FOOD & NUTRITION
In India LFI continues, through it's partners, to be committed to providing supplementary feeding to some of the
most marginalised members of society. These include lower caste, lepers, former sex workers, street children and
gypsies. INorking through various partnerships we seek to ensure that there is also adequate social support,
counselling and education available to these beneficiaries.
The Education for Life project in Kenya provides a lunch each school day for all the beneficiaries of its education
project as well as for children attending other schools.
In Uganda. our Nursery & Primary School as well as our Agricultural and Vocational School provide two meals a day
that help to sustain our students. All staff take lunch and dinner when on duty. Students for fieldwork and intemship
also benefit in line with staff.
HEALTH & HIVIAIDS
Uganda - Our emergency medical fund enables us to provide medical care where needed and vthere the absence
of finance leaves people vulnerable through sickness. Our children in the Nursery & Primary school benefit from
health checks, through the clinic, in the year they receive (height, weight, sight, and hearing tests). The children who
lived within our Care Home also receive free medical care through our dinic. We have 4 successful small projects
supporting HIV widows with regular meetings, counsel and income generating support. OLJr project to support
teenage girls viith lifestyle advice and sanitary pads proves very popular each month. In India V￿ have assisted with
emergencies from time to e.
EDUCATION
Our Uganda office provides school sponsorship for children including some with Special Need5. In Ihe community
many are extremely vulnerable. Without our help they world not access education. There are approximately 260
children and young people on the Intemship & Sponsorship Programme. We give serious consideration to providing
access to education for girls. Our Nursery and Primary schools have 330 students. Vocational has 85. Fieldwork
students numbered 200 throughout the year.

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Our A9￿￿ltural and Vocational School (rfer nijn fonnal courses in tailoring, methanics. cmp and livestock
managemenL Our fafm is developing lo provide pr&ttcal 8xperien¢e lo students of fom7al institutiOTrS.
Our program of camps at our Cpntre in Afbania pro¥ides education on life principle5 for children amidst a fun
program of adivty and soclal interadlon which is enjoyed by all. Thi5 actlvty has been limited in 21)21
Children in the Children's homes In India are enrofied in schools. Through Home of Faith in India we are
endeavouring to ensure d)ildren embraced by the proied attend sthooj (54 in air). Our pather8 al IGM have all thelr
150 thildren in full time edu(3ti0n.
Educallon for Life In Kenya contlnues to recelve support through LI￿tFOr¢8. this vlbrant proje(* provide8 educatlon
from nursery to 'A' level.
SUSTAINABIUTY
It is recognlsed that projecls need to be sustslned. Donor dependency and fatigue are problems we seek to avold.
Means of incorne gen¢ration affj entxuraged al each of the Intemational office Ioc8tton$ to ensure k￿9 temi
$uslainakn'lity. These indude piggery, goat rearing. pouttry. purchase &saEe of produce, participant conliibutlons to
progrwT15 and small Income generation prcIeC￿ lrt 2023, we again ran a successfvl year of famiing in Uganda
harvestlng and growing a varieiy of cmps. Y￿e Sold eggs, d)ickens and other items from our fami shop ￿ good
SU￿$8. Cows produced milk which Is also sold. The Incomè from this wlll support our work towards sustainabilty.
We provlde ongcing employment for 70 local people.
TRUSTEE COMPUANCE
The Irustees dedare they have complied with the duty in sedion 4 of the Charities Act 2006 lo have due regard to
public benefit guidan￿ published by the Commissi(￿.
Auditor
The trustees confjmed a resolutkjn proposing that Crouthers Ltd corrtinue as auditors.
The Trustees, rewt was approved by the Board of Trust888.
Ms R Edwardg
27 September 2024

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees, who are also the directors of Lightforce International for the purpose of company law, are responsible
for preparing the Trustees, Report and the financial statements in accordance with applicable law arKI United
Kingdom Accounting Standards (United Kingdom Generally AC￿pted Accounting Practice).
Company Law requires the Trustees to prepare financial statements for each financial year which gwe a true and
fair view of the state of affairs of th8 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.,
- obseNe 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 concem basis unless it is inappropriate to presume that the Charty
will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclos8 Wlth reasonable accuracy at
any time the financial position of the Charity and enable them to ensure that the financial statemerts comply with
the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and he￿8 for taking
reasonable steps for the prevention and detection of fraud and other irregularities.

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF LIGHTFORCE INTERNATIONAL
Qualified opinlon
We have audited the financial ststements of LIghtfOr￿ International (the 'Charty') for the year ended 31 December
2023 which comprise the statement of financial activities. the balance sheet 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 Stsndards. including Financial ReF)Orting Standard 102 The
Financial Reporting Standard applicablg in the UK and Republic of I￿land (United Kingdom Generally Accepted
Accounting Practi￿).
In our opinion. except for the possible effects of the matter described in the Basis for Qualified Opinion section of
our report. the financial statements:
we have not obtained all the information and explanations that we considered necessary for the purpose of
our audit- and
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practi￿.,
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basi5 for qualified opinion
As a part of overseas mission and aid work. a stock of animals are farmed by rural fanners in Albania and Uganda.
At any point in time, the number and value of the animals held will vary. The responsibility of farm management and
the animals is undertaken by selectedlapproved farmers, and their operations are regularly monitored on site by the
main representative of the charity. At the year end stock was quantified and valued, but as in the previous year, due
to the location and practicalities of observing a date sensitive stock take, the animals have not been physically seen
and hence we are unable to generate sufficient appropriate audit evidence to confim the physical existence and
therefore the value shown as stock in the financial statements. The Charity holds petty cash in it's overseas
locations. At the year end cash was counted however, we have not been able to visit any locations to vouch
existence of petty cash. Alternative records and representations indicate the existence of stod( and petty ￿sh and
there has been no management limitation to this area of audit work. In addition due to the lack of ￿dit evidence
held and seen for the purchase of fixed assets and the title of properties, we are unable to generate sufficient
appropriate audit eviden￿ to confimi the physical existence and ownership of the assets in the financial
statements.
We conducted our audit in accordan￿ viith Intemational Standards on Audtting (UK) (ISAS (UK)) a￿1 applicable
law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit ol
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 obtsined is SLrfficienl and appropriate to provide a basis for our qualified opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees. use of the going concem basis of
accounting in the preparation of the financial statemerrts 15 appropriate.
Based on the work we have performed, we have not identified any material un￿rtaIntieS relating to events or
conditions that. individually or collectively, may cast significant doubt on the Charitys ability to continue as a going
con￿￿ for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibiltties and the responsibilities of the Trustees with respect to going concern are described in the
relevant sections of this report.

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF LIGHTFORCE INTERNATIONAL
Other information
The other information comprises the information included in the annual report other than the finarKial ststements
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 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 finanaal statements or our knowledge obtained in
the course of the audit, or otheNise 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 materBI misstatement
in the financial statements Ihemselves. If, based on the work we have performed, we conclude that there is a
material misstatement of this other infom18tion, we are required to report that fact.
We have nothing to report in this regard.
Mattets on which we are requlred to report by exceptlon
In respect solely of the limitation on our work relating to the existenc£ of animals and titles to property described
above:
the infomation given in the financial statements is inconsistent in any material respect with the Trustees.
report; or
sufficient accounting records have not been kept" or
the financial statements are not in agreement with the accounting records., or
we have not received all the infomiation and explanations we require for our audit.
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 intemal control as the Trustees determine is necessary to
enable the preparation of finanaal 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 abilty to
continue as a going concern, disclosing, as applicable, matters related to going concem 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 altemative but to do so.

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF LIGHTFORCE INTERNATIONAL
Audltofs responsibilities for the audlt of the flnanclal statsments
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 auditorfs report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audrt 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 influen
the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, induding fraud is detailed below.
Irregularities. including fraud. are instances of non-compliance with laws and regulations. We design procedures in
line wilh our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including
fraud.
Based on our understanding of the company and its industry, we considered that non-compliance with the following
laws and regulations might have a material effect on the financial statements: employment regulation. Bribery Act
and Modem Slavery Act.
To help us identify instances of non-complian￿ with these laws and regulations, and in identifying and assessing
the risks of material misstatement in respect to non-compliance, our procedures included, but were not limited to:
Inquiring of management and, where appropriate, those charged with govemance, as to whether the
company is in compliance with laws and regulations, and discussing their policies and procedures
regarding compliance with laws and regulations"
Inspecting ￿rrespOndenCe, rf any, with relevant licensing or regulatory authorities.
Communicating identified laws and regulations to the engagement team and remaining alert to any
indications of non-compliance throughout our audit; and
Considering the risk of acts by the company which were contrary to applicable laws and regulations,
including fraud.
We also considered those lav￿ and regulations that have a direct effect on the preparation of the financial
statements, such as tax legislation and the Companies Act 2006.
In addition, we evaluated the directors. and management's incentives and opportunities for fraudulent manipulation
of the financial statements, induding the risk of management override of controls. and determined that the principal
risks related to posting manual journal entries to manipulate financial performance, management bias through
judgements and assumptions in significant accounting estimates, and significant one-off or unusual transactions.
Our audit procedures in relation to fraud included but vRre not limited to..
Making enquiries of the directors and management on whether they had knowledge of any actual,
suspected or alleged fraud"
Gaining an understanding of the internal controls established to mitigate risks related to fraud-
Discussing amongst the engagement team the risks of fraud; and
Addressing the risks of fraud through management override of controls by perfomiing joumal entry testing.
There are inherent limitations in the audit procedures described above and the primary responsibility for the
prevention and detection of irregularities including fraud rests with management. As with any audit, there remained
a risk of non-detection of irregularities. as these may involve collusion. forgery. intentional omissions,
misrepr8s8ntations or the override of intemal controls.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
A further description of our responsibilities is available on the Financial Reporting Council's website at.. https-11
www.frc.org.uklauditorsresponsibilities. This description fonns part of our auditor's report.

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF LIGHTFORCE INTERNATIONAL
Use of our report
This report is made solely to the charity's trustees. as a body. in accordance with part 4 of the Charities (Accounts
and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the chartty's trustees
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 accepl or assume responsibility to anyone other than tae charity and the charity's
trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Mr Darren Croucher BSC (Hons) FCCA FCA Isenlor Statutory Audltor}
for and on behalf of Crouchers Limited
27 September 2024
Chartered Accountants
ststutory Auditor
1 Copperhouse Court
Caldecotte Business Park
Milton Keynes
Buckinghamshire
England
MK7 8NL
10-

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestrlcted Restrfcted
funds
funds
2023
2023
Total Unrestricted Restricted
funds
funds
2022
2022
Totsl
2023
2022
Notes
Income and and0￿nents from:
Donations and legacies
Charitable activities
Interest
Other income
46,178
46,178
273,624
330
10,099
38,557
38,557
200,525
17
8,001
273,624
200,525
330
10,099
17
8.001
Total Income
56,607
273,624
330,231
46,575
200,525
247,100
Expenditure on:
Charitable activities
58,055
244,943
302,998
54,654
233,426
288,080
Totsl expendlture
58,055
244,943
302,998
54,654
233,426
288.080
Net Incomel{expendlture) and
movement in funds
{1,448)
28,681
27,233
(8,079)
(32,901}
(40,980)
Ro¢¢n¢lllatlon of funds:
Fund balances at 1 January
2023
909,038
73,258
982,296
917,117
106,159 1.023,276
Fund balancos at 31
December 2023
907,590
101.939 1,009,529
909,038
73,258
982,298
The statement of financial activities includes all gains snd losses recognised in the year. All income and expenditure
derive from continuing activities.
11

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT31 DECEMBER 2023
2013
2022
Tangible assets
Investments
11
12
864.817
875,998
864.819
87e262
Current as•ets
14
16
51,172
21,18B
79,425
45,089
20,010
46.990
Debtors
Cash at bank 8nd In har
151,785
112.089
Creditor4: arnounig falllrwJ due YAthin
one year
16
(7.075)
(6.055)
Net current assots
144.710
1(￿,034
Totsl asgets less turrent Ilabiliti
1.tXIg.529
982,296
Net •88•ts excluding penslon liabllity
1.009,629
982,298
The funds ofthe Charity
Reslrided income fimds
Unrestricted f￿d$
17
101,939
907.590
73.258
909,038
1,009.529
982.296
The Tw8tee8 ad(nowledg8 their respon5ibiliiies for comptylng wth the reqillrements of the Companles Act 2006
with resped to accountiThJ records and the preparation of financial ststement&
These finana81 statements hav8 been prepared in acrordance wlth the provlslons applicable to companies subject
lo the small companie8 regSme.
The ffinandal statements were approved by thè Trustees on 27 sept￿nber 2024
Ms R Ethvards
Cornpany regi3ts8tion number 3123629 (England and V*dles)
12-

LIGHTFORCE INTERNATIONAL
{A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
Charfty Informatlon
The charity is a private company limited by guarantee, registered in England and Wales and is a registered in
England and Wales. The address of the registered Offi￿ is Strudwick Drive. Oldbrook, Milton Keynes, MK6
2TG.
The accounts have been prepared in sterling and rounded to the nearest £.
1.1 Accountlng conventlon
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. (°FRS 102.) and the Charities SORP "Accounting and Reporting by Charities.. Ststement 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 1021 (effective l January 2019). The
Charity is a Public Benefit Entity as defined by FRS 102.
The Charity ha5 taken advantage of the provisions in the SORP for charities not to prepare a Ststement of
Cash Flows.
The financial statements are prepared in sterfing, which is the functional currency of the Charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial ststements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Golng concern
At the time of approving the financial statements, the Twstees 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 concem basis of accounting in preparing the financial statements.
1.3 Charitable funds
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestrtcted funds that have been set aside by the Trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial ststements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or
which have been raised by the Charity for particular purposes. The costs of raising and administering such
funds are charged against the specific ftjnd. The aim and use of each restricted fund is set out in the notes to
the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
1.4 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will
be received and the amount of income receivable can be measured reliably.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified
of the donation, unless performance condrtions require deferral of the amount. Income tax recoverable in
relats'on to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
13-

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountlng pollcles
{Continuod)
The recognition of income from legacies is dependent on establishing entitlement, the probability of
receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of enlitlement
to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through
knowledge of Ihe existence of a valid will and the death of the benefactor) and the executor is satisfied
that the property in question will not be required to satisfy claims in the estate. Receipt of a lepcy must
be recognised when it is probable Ihat it will be retsived and the fair value of the amount receivable.
which will generally be th8 expected cash amount to be distributed to the Charity, can be reliably
measured.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income
received for specific purposes but nol expended during the period is shown in the relevant funds on the
Balance sheel. ￿ere income is received in advance of entitlement of receipt, its recognition is deferred
and included in creditors as deferred income. Where entitlement occurs beft)re income is received, the
income is accrued.
Income tax recoverab18 in relation to investment income is recognised at the time the investment income
is receivable.
Other income is recognised in the period in which it is receivable and to the extent the goods have been
provided or on completion of the seNice.
1.5 Expendlture
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to
third paty, it is probable that a transfer of 8conomic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of dir￿1 costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributatle to a single
activity are allocated directly to thal activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are 8PPOrtioned btheen those activityds on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
Expenditure on charitable activities is incurred on directly undertaking the activities which fijrther the
Charty's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
Interest recelvable
Inte￿$t on funds held on deposit is induded 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
institution with whom the funds are deposited.
14-

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountlng pollcles
{Continued)
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 charged so as to allocate the cost of tangible fixed assets less their residual value over their
estimated useful lives. using the straight-tine method.
Freehold land and buildings
Freehold improvements to propety
Plant and equipment
Motor vehicles
No Depn
2-10%
25-33.3%
33.3-50%
The gain or loss arising on the disposal of an asset is detemined 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 Flxed asset Investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
incomel(expenditure) for the year. Transaction costs are expensed as incurred.
A subsidiary is an entty controlled by the Charty. Control is the power to govem the financial and operating
policies of the entity so as to obtain benefits from its activities.
1.8 Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for Ob￿lete
and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable
overheads.
1.9 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.
1.10 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value viith the exception of bank loans which are subsequently measured at
amortised cost using the effective interest method.
1.11 Forelgn exchange
Transactions in Cu￿enCieS other than pounds sterling are recorded at the rates of exchange prevailing at the
dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in
foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising
on translation in the period are included in profit or loss.
1.12 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
15-

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountlng pollcles
Icontlnued)
1.13 Llabllltles and provlslons
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event. it is
probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount
it has received as advanced payments for the goods or services it must provide.
Provisions are measured 8t the best estimate of the amounts required to settle the obligation. Vthere the
effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of
the discount is recognised in the Statement of financial actNities as a finance cost.
Income from donations and legacies
Unrestricted
funds
2023
Unrestricted
funds
2022
Donations and gifts
Legacies re￿1vable
7,778
38,400
9,157
29,400
46,178
38,557
Donatlons and glfts
Individuals and businesses
7,778
9,157
7,778
9,157
Legacles recelvable
Gift in kn'nd
38,400
29.400
38,400
29,400
Gifts in kind are from Milton Keynes Christian Centre, a related party, and comprise of £25,750 (2022..
£16,750) for the provision of serviced offices and £12,650 (2022: £12,650) being staff co$t$ of personnel
working within Lightforce Intemational.
16-

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Income from charitable activities
Restricted
funds
2023
Restrlcted
funds
2022
Charltable actlvltles
Overseas aid - Albania
Overseas aid - India
Overseas aid - Africa
36,813
43.960
192.851
35,385
22,426
142,714
273,624
200,525
Income from investments
Unrestrlcted Unrestricted
funds
funds
2023
2022
Interest receivable
330
17
Other Income
Unrestrlctsd Unrostrieted
funds
funds
2023
2022
Other income
10,099
8,001
17-

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Exp8nditure on charitable activltles
Charltable
expedlture
2023
Charitable
expedlture
2022
Direct costs
Depreciation and impairment
Overseas aid - Uganda
Overseas aid - Kenya
Overseas aid - Albania
Overseas aid - India Home of Faith
Overseas aid - India IGM
Gener81
11,179
175,828
1,035
31,452
36,396
232
46,876
7,214
150,345
1,262
63,158
21,915
4,362
39,824
302,998
288,080
Analysis by fund
Unrestricted funds
Restricted funds
58,055
244,943
54,654
233,426
302,998
288,080
Audltorfs remuneration
Fees payable to the charity's auditor and associates:
2023
2022
For audlt servicès
Audit of the financial statements of the charity
4,200
3,500
Trustees
During the year, no Trustees received any remuneration or other benefits {2022- £ NIL).
During the year ended 31 December 2023, no Trustee expenses have been incurred (2022- £ NIL).
Employees
The av8rage monthly number of employees during the year was:
2023
Number
2022
Number
Total
There were no employees whose annual remuneration was more than £60,000.
18-

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
10 Taxation
The Charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section
252 of the T8X8tion of Chargeable Gains Act 1992 to the extent that these are 8pplied to its charitable objects.
11 Tanglble fixed assets
Freehold land
Frtehold
and buildings improvements
to property
Plant and
equlpment
Motor
vèhlcles
Totsl
Cost
At 1 January 2023
474,559
462.516
113,056
15,031
1,065,162
At 31 December 2023
474,559
462,516
113.056
15,031
1,065,162
Depreclatlon and Impalmient
At 1 January 2023
Depreciation charged in the year
89,481
6,246
104,993
4,756
14,692
177
189,166
11.179
At 31 December 2023
75.727
109,749
14,869
200,345
Carrying amount
At 31 December 2023
474.559
386,789
3,307
162
864.817
At 31 December 2022
474,559
393,035
8,063
339
875,996
12 Fixed asset investments
Other
Investments
Cost or valuatlon
At 1 January 2023
Adjustments
288
(266)
At 31 December 2023
Carrying amount
At 31 December 2023
At 31 December 2022
266
2023
2022
Other investments comprise..
Notes
Investments in subsidiaries
13
266
19-

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
13 Subsidiaries
These financial statements are separate Charity financial ststements for Lightforce Intemational.
Details of the Charty's subsidiaries at 31 December 2023 are as follows:
Name of undertaking
Registered
office
Nature of buslness
Class of
'A Held
shares held Direct Indirect
Lightforce Trading Company England
Limited
Transportation Services
Ordinary
100.00
The aggregate capitsl and reserves and the result for the year of subsidiaries exclud8d from consoldation
was as follows"
Name of undertaking
ProfiV(Los5) Capital and
Reserves
Lightforce Trading Company
Limited
(1,464)
621
14 Stocks
2023
2022
Raw materials and consumables
51,172
45,089
16 Debtors
2023
2022
Amounts falling due wlthln one year:
Amounts owed by fellow group undertakings
Other debtors
Prepayments and accrued income
10,698
10,490
6,594
12,416
1,000
21,188
20,010
16 Creditors: amounts falling due within one year
2023
2022
Trade creditors
Other creditors
Accruals and d8ferred income
2.068
807
4,200
926
2,129
3.000
7,075
6,055
-20-

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
17 Restrictod 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 howthey may be used.
At 1 January
2023
Incoming
resources
Resources
expended
Transfers
At31
December
2023
Uganda
Kenya
Albania
India Home of Faith
India IGM
Uganda Container
Sudan
India NICOG V. Teams
78,981
630
(26,348)
4.684
2,966
8,000
1,020
3.325
192.146
705
36,813
37.478
6,482
{175,828)
(1,035)
{31,452)
(36,396)
1232)
95,299
300
{20.987)
9,091
9.216
8.000
1,020
3.325
(3,325)
73.258
273,624
(244.943)
101,939
Previous year:
At 1 January
2022
Incomlng
resou￿08
Resources
expended
Transfers
At31
December
2022
Uganda
Kenya
Albania
India Home of Faith
India IGM
Uganda Container
Sudan
India NICOG V. Teams
Uganda Assets
76,951
1,162
1,425
10,966
1.615
8,000
1,020
2,245
2,775
141,984
730
35,385
15,633
5,713
(142,729)
(1,262)
(63,158>
(21,915)
<4,362)
2,775
78,981
630
(26,348)
4,684
2,966
8,000
1,020
3,325
1,080
{2,775)
106,159
200,525
{233,426)
73,258
Purposes of restrlcted funds
Uganda - The funds are being used for sponsoring children to attend school, helping HIV widows, SLPPOrting
teenage girls, training agricultural students as well as ongoing projects.
Kenya - The funds are being used for the sponsorship of the nursey run by Education for Life.
Albania
The funds are being used to support the manager of projects in Albania and for the costs of
maintaining the LightForce Lezhe Centre.
India Home of Faith The funds are being used towards the conts'nuing support of the Home of Faith Care
Home in Andhre Pradesh.
India Gospel Mission (IGM) - The funds are being used towards the education of children in Orissa and for the
sponsorshsip of children in the IGM Care Homes in Chennai.
-21

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
18 Unrestricted funds
The un￿St￿Cted fvnds 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 January
2023
Incomlng
resour¢e$
Resources
expended
At31
December
2023
General funds
909,038
56,607
(58,055)
907,590
Prevlous year:
At 1 January
2022
Incoming
resources
Resources
expended
At31
Docember
2022
General funds
917,117
48,575
{54,654)
909,038
19 Analysis of net assets between funds
Unrestrfcted
funds
2023
Restrlcted
funds
2023
Total
2023
At 31 December 2023:
Tangible assets
Investments
Current assetsl{liabilities)
862,042
2.775
864.817
45,546
99.164
144,710
907,590
101,939
1,009,529
Unrestrlcted
funds
2022
Restrlcted
funds
2022
Total
2022
At 31 December 2022:
Tangible assets
Investments
Current assetsl(liabilities)
873.221
266
35,551
2.775
875,996
266
106,034
70,483
909,038
73,258
982,296
20 Related party transactions
-22-

LIGHTFORCE INTERNATIONAL
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
20 Related party transactlons
{Continued)
Transactions with related partles
During the year the Charity entered into the following transactions with related parties..
Donations and gifts
2023
Legacles re¢•lvablo
2023
2022
2022
Milton Keynes Christian Centre (Note 2}
7,778
9.157
38,400
29.400
7.778
9.157
38,400
29,400
LightForce Intemational is the missions arm of Milton Keynes Christian Centre (MKCC)
21 Contingent liabilty
There remain instances of legal dispute as to the ownership of title to some small areas of the land shown in
the financial slatements. In all cases. legal responses have been made, and the land in question is fijlly
utilised. There is no suggestion that any of the land shown within fixed assets or any claim to title, has been
seen as an attempt to seek some fom of payment. The charity is confident that all land is properly titled in the
chariws name.
Due to the locations where the charity operates, it is not always p055ible for a specific document to be
obtained as full evidence for an expense. Such documents are secured whenever possible and subtiable
records are kept for expenditure and cash payments, including larger transactions.
-23-