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2022-03-31-accounts

Report of the Trustees and unaudited Financial Statements for the year ended 31[st] March 2022 For

The Light House (Christian Care Ministry) Trust Limited

Registered Company Number: 3236785 (England and Wales)

Registered Charity Number: 1064132

1 The Light House (Christian Care Ministry) Trust Ltd

Contents

Page Legal and Administrative 2 Report of the Trustees 4-11

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2 The Light House (Christian Care Ministry) Trust Ltd

LEGAL AND ADMINISTRATIVE DETAILS

Registered Company Number: 3236785 (England and Wales)

Registered Charity Number: 1064132

Registered Office:

1a Argyll Street

Coventry West Midlands CV2 4FJ

Trustees :

Mr J Banks (Chairman)

Mr M Mason

Mrs H Howell Mr A Howarth

Mr J Rose

Company Secretary:

Mr M Mason

Agency Manager:

Mrs Julie Lancaster

Independent Examiner:

Gavin Kibble ACMA

Mozaic Innovate Ltd

1 Kineton Road Coventry West Midlands CV2 3NR

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3 The Light House (Christian Care Ministry) Trust Ltd

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31ST MARCH 2022

The Trustees who are also directors of The Light House (Christian Care Ministry) Trust Limited for the purpose of company law, are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that year. In preparing these financial statements the Trustees are required to:

the Charity will continue in operation.

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The main object for which the company is established, as recorded in the Governing Document, is the advancement of the Christian faith.

The way in which the Charity achieves this object is:

  1. Through restoring psychological, emotional, spiritual, and physical health

  2. Through alleviating individual suffering and distress

  3. Through improving the quality of human relationships

By provision of a personal counselling service.

Main activities

During the year under review the Charity has continued to realise these objectives through providing a counselling service for the advancement of health or saving of lives.

Grant making

No grants were made in the year under review.

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4 The Light House (Christian Care Ministry) Trust Ltd

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT)

FOR THE YEAR ENDED 31ST MARCH 2022

The Light House continues to be committed to providing an affordable, professional counselling service to all those who are experiencing, emotional, physical, psychological and spiritual distress in their lives, which is preventing them from experiencing life in all of its fullness. We provide this service to the people of Coventry & Warwickshire and outlying areas and it is a service that is open to all adults regardless of age, gender, ethnicity, sexual orientation or disability.

The Light House also provides clinical supervision, which is a requirement for all counsellors to have on a regular monthly basis, to ensure safe, ethical practice and maintenance of professional standards of practice. The Charity provides this to our own Associate and Student Counsellors, as well as providing this service to other counsellors who may be working in another agency or in private practice.

At the start of this financial year Light House was still unable to work with its clients in person as Covid was still having an impact and was working under Covid guidelines seeing clients either by Zoom or by telephone. However, towards the middle of April 2021, the Charity opened its doors once more to in person counselling and gradually saw the number of clients increase throughout the year, of those who wished to attend in person.

However, the measures that were put in place when the Covid Pandemic hit the UK in March 2020 and the country was placed in lockdown, have enabled the Light House to continue working with those clients who were unable to attend in person for counselling to receive their counselling either online or by telephone. This service is now one that we continue to offer to all clients, which has made our service far more accessible to all, however, the majority of clients have preferred to attend in person for their counselling.

VOLUNTEERS

The charity would like to thank the Counselling Staff, Administrative Personnel, and all its volunteers (counsellors and administration) on behalf of the Trustees, for their commitment to making a difference in the lives of those who call on The Light House for its services. The Trustees would like to express personal thanks to The Light House’s Fundraiser, whose fundraising efforts have raised funds for client bursary funding, which has enabled those clients who were struggling financially to access counselling provision.

ACHIEVEMENTS AND PERFORMANCE

Equivalent 2020-21 figures in brackets where available.

New Clients

During the year to 31 March 2022, 593 (488) new clients were referred to the Light House counselling services, of that number 385 (347) new clients progressed through Initial Assessment to counselling. The number of counselling sessions provided was 2,973 (2,404). The overall number of counselling sessions that the Agency was able to offer was 3,521 (2,769). We carried out 298 initial assessment initial assessment interviews, out of the number available 391 (365) 31 were unused, 42 were cancelled or rearranged and 20 were due to clients not attending their appointment without letting the agency know beforehand. The Agency has continued to work hard throughout 2021/2022 to put measures in place which have helped to reduce the number of cancellations that are made at short notice and has greatly reduced non-attendance at sessions without any prior notification. we are pleased to report that these measures have resulted in quite a significant drop in this number. The demand for our services throughout 2021/2022 was high and we aimed to see all clients who referred here for counselling within two weeks of their referral date. Those clients who were deemed to be at significant risk of harm to themselves e.g., by suicide or self-harm were

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5 The Light House (Christian Care Ministry) Trust Ltd

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2022

fast-tracked to see a counsellor to begin their counselling journey. There have been several clients over this last year who have stated that “They wouldn’t be here now, if Light House hadn’t been able to see them so quickly.”

----- Start of picture text -----
Clients attempting
suicide in the past
Yes
21%
not
answered
1%
No
78%
----- End of picture text -----

At the close of the financial year the permanent staff numbered 1 full-time Counsellor/Manager, 4 part-time Staff Counsellors, plus 2 part-time Staff Administrators, 1 part-time Fundraiser and a Cleaner. The staff were ably assisted by 27 volunteer counsellors, comprised of qualified counsellors and a number of students who were on placement with the agency as a requirement of their training provider, whilst studying for a counselling qualification. The Light House, as part of its vision has always invested time and resources in supporting students who are training to be counsellors, by offering them a placement with the Agency, where they are able to develop their counselling skills by working with ‘real’ clients in a safe and supportive environment.

The Agency continues to work with all communities in the area, and although the majority of clients still fall into the ‘White British’ category, 26% of clients fall into other ethnic groups, which is a slight decrease (-1%) in other ethnicities from the previous year. 64% of our clients identified as female, 35% as male and 1% identifying as other. The number of men referring for counselling has remained static, and we will continue to work hard to see an increase in this demographic in the coming year, as we are very aware that more men die each year from suicide, as they find it difficult to open up about their mental health struggles. 37% of our clients during this year had seriously considered suicide, with 21% attempting to, which appears to be a rising trend amongst the people we see and only a very small percentage of these clients are in receipt of mental health support from NHS providers, or have been placed on NHS waiting lists to be seen by IAPT (Improving Access

to Psychological Therapies), where they are faced with on average a 9 month wait to be seen.

The largest number of clients were within the 18 – 24 age group (16%), many of them were students studying at local universities, who were struggling to cope with the pressures of study, managing finances and being away from home, all of which were impacting on their mental health. The Light House continues to work with clients from all age groups from 18 years upwards.

There has been a slight increase in clients referring with mental health issues, which include anxiety, depression, stress and phobias, and the Agency also saw a slight fall in those who had experienced trauma and abuse. There was also an increase in the number of clients who had very complex issues, which were multi-layered and who would fall into more than one of the categories above.

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6 The Light House (Christian Care Ministry) Trust Ltd

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2022

ISSUES PRESENT BASED ON 490 CLIENTS

----- Start of picture text -----
51%
46%
34%
31%
21%
13%
11%
9% 8% 7% 8%
4% 3% 3% 2% 2% 2% 1% 1% 1% 0%
----- End of picture text -----

Over the last financial year to March 2022 33% of the Agency’s clients were not in work and only 7% (10%) of this number were actively looking for work. A large percentage of those who were unemployed were unable to work due to their poor mental health, with 21% of clients having attempted suicide in the past with some of that number having made more than one attempt. 37% of the clients Light House saw had seriously considered it and 6% of clients this last year were still feeling very suicidal. With these clients Light House took active steps to put in a Keeping Safe agreement and plan, which included other services they could contact for extra support and wherever possible would fast track them, so that they were seen without delay.

This year saw a slight drop in the numbers being referred by the Health Service, with the NHS IAPT service signposting 27% of this number to Light House for counselling. This in part was due to the issues the clients were presenting with as not suitable for their service and their long waiting list. Here at Light House, we aim to see clients within 2 weeks for their assessment interview and within 12 weeks of their assessment for counselling.

Source of referral

Source of referral
Health Service 40% (53%) Friends/Relatives 17% (13%)
Been to The Light House before 8% (2%) Church leader 7% (4%)
Website/Advert 8% (3%) Voluntary Agency 9% (6%)
Social Services/Probation etc 2% (2%) Other 10% (17%)
(brackets – last year’s figures)

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7 The Light House (Christian Care Ministry) Trust Ltd

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2022

Public Benefit – What Difference do we make?

----- Start of picture text -----
Problem unresolved
wellbeing improved Problems
0% unresolved (client
not answered
decision)
0%
15%
Problems
Resolution of
unresolved
some, not all
(Counsellor
(Mutual)
decision)
26%
9%
Referred to
another service
1%
Resolution of all relevant (Mutual)
49%
----- End of picture text -----

Based on questionnaires given to clients at the end of therapy, we can see that around (87%) (73%) of clients agree that some or all of their issues have been resolved as a result of the counselling they have received . Clients felt that they had been listened to and had been involved in making choices about their treatment and care. Other more detailed questionnaires completed by clients both at the start and end of therapy over the past year indicate that clients have a rating of Moderate/Severe Mental Health before therapy saw a significant drop in their scoring on the PHQ9 from an average score of 13 pre-therapy to 5 post-therapy and on the GAD7 assessment from an average of 11 pre-therapy to 5 posttherapy. Similar improvements have been found when using other questionnaires

using Mental Health rating systems as used by the NHS.

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8 The Light House (Christian Care Ministry) Trust Ltd

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2022

Comments made by clients also reinforce the view that we are making a difference to people’s lives through our counselling service. Recent quotes/feedback from clients over the last financial year are as follows:

“I visited The Lighthouse following the untimely death of my husband, aged 55. Looking back, I was desperate, terrified, confused and angry. The experience of being listened to compassionately was immensely helpful for me to start processing my feelings. And subsequently, as I moved through my grief, the companionship and reflective questioning has helped me to move forward. I believe that I could not have reached today without their care, and constancy. I will always be grateful for the place of refuge, support and helpful thinking that The Lighthouse offered me. ”

“I have spent most of my life with an emotionally abusive partner. In August 2021 we split up for good. His manipulative ways continued. Counselling has been my support to finding my own happiness, realising the situation was not my fault and showed me I have the capability to decide my own happiness and have a more positive mindset for my future .”

“I came to The Light House because I felt like I was buried underneath problems from my past and some of the choices I had made. It was affecting my relationships with my family and friends and I found it really hard to keep attending University. Since I have started counselling, I feel like I understand myself better and I have more grace for myself and others. I also saw how I can act better in situations so that they don't escalate. I feel like when I am anxious or on edge, I know how to regulate myself better so that I can keep on going throughout the day instead of smoking, drinking or violating myself. I am very grateful.”

“I came to the Light House because I have anxiety. Also, I was having problems in my marriage. My counsellor really helped me understand how to cope with my anxiety, and techniques on how to solve my marriage issues. I’m glad I came to the Light House, it has changed my life. I feel much more content than before.”

Other Activities

Light House held a Christmas party for its staff and volunteers as a way of saying thank you to all who work here whether paid or voluntary, which was well attended and was a wonderful opportunity to meet up in person once more.

We were able to provide in-house training this year with our first one since the pandemic on ‘Rewind’ training, which is a technique used with clients who have experienced trauma.

One of our student counsellors held a sponsored silence to raise funds for the Light House Garden Project, which hopefully once sufficient funds are raised will provide a small garden space that can be used during the summer months, as a quiet space for counsellors to use when required and can also be used to host social events. Light House is hoping that sufficient funds can be raised in time for it to be ready for Summer 2022.

Fundraising activities

The impact that Covid had on the financial income that we received from client donations was immense, with donations from clients dropping rapidly, which was due in part to no longer attending in person for their counselling. In June 2021, the Trustees made the difficult decision to change from a donation-based system to a fee based system, which is based on household income. Light House was very mindful of putting a system in place that would be affordable for clients and also sought funding from Grant Making Trusts to provide bursary support for those clients

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9 The Light House (Christian Care Ministry) Trust Ltd

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2022

who were unable to pay the minimum session fee of £5. This system has worked very well and has helped improve and stabilise our financial situation.

Light House is very grateful to those funders who have given grants to provide bursaries for clients seeking counselling. These include Coventry Building Society, who gave £10,000 to our ‘Rainbows’ bursary, which helped fund clients who had mental health issues that had been exacerbated by the Covid Pandemic. Coventry General Charities gave a grant of £4,000, which funded a bursary for 18 – 25 year olds, who required counselling for those who were experiencing anxiety and depression and the Alfred Haines GMT who gave £750 to this bursary fund for 18 – 25 year olds. The Cole Trust and W E Dunn Trust gave grants that were used by the Light House support fund to help clients who were unable to pay the minimum counselling fee. The Baron Davenport GMT provided funding for a bursary fund for those over the age of 65 who required counselling.

We are also extremely grateful to the Marsh Christian Trust, the 29[th] May 1961 Trust, F C Stokes Trust, Garfield Weston Trust, Souter Trust and the Marsh Trust, who all provided funding that, was given towards the ongoing work of the Charity.

We also received a grant from Awards for All of £10,000, which was used for training of 2 new Clinical Supervisors, counsellor clinical supervision fees and towards our volunteer expenses, which we are also extremely grateful for.

Light House would also like to express its thanks for the five churches that support us on a regular basis and thanks also to Christ Church in Coventry that in December 2021 gave us the proceeds of their online Christmas Fayre, which raised over £600. Thanks, are also given to 7 additional churches who each gave us a one-off gift last year. The Coventry City Prayer & Praise gathering in November 2021 gave their offering of just over £2,000 to us, to support our ongoing work. We also received a gift of £360 from St James’s Church Charity Shop, Coventry, towards our work. We also have a small number of individual supporters who support our work financially on a regular basis. This is an area that our Fundraiser is working hard to develop, as without such people, we would not be able to provide a counselling service that is accessible to all.

The Light House also wants to express its thanks to Vineyard Church members who gave of their time to do some much-needed painting and decorating work at Light House. They also began work on our garden project and began to remove debris and weeds from the garden area in preparation for laying of a lawn. Thanks also go out to Tom & Chloe who raised £150 for Light House by completing the Coventry Fun Run and also to one of Light House’s volunteer counsellors, Paul, who part rebuilt and refurbished a garden wall at our premises, which was in danger of collapse.

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10 The Light House (Christian Care Ministry) Trust Ltd

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2022

FINANCIAL REVIEW

Investment performance

The charity holds no investments.

Reserves policy

The Light House principal funding sources are from client fees and donations and gifts, grants, and fees for clinical supervision for counsellors working both in our agency and in other charitable organisations.

Donations and gifts are dependent on the giving of individuals and churches, and therefore vary considerably from month to month. Likewise, clinical supervision sessions and resulting income also vary significantly over time. Income from grants from Trusts frequently takes a considerable time between an appeal being made and a grant being received. Additionally, the likely benefit from any such appeal is largely unclear in advance.

All of these factors combine to make the annual income uncertain.

Based on the need to carry reserves for unplanned building maintenance and the need for the Light House to meet its commitments to staff in the case of the Charity needing to Wind-Up, including notice period and legal redundancy payments, the Trustees have decided that a minimum reserves level of £40,000 minimum is prudent to safeguard the operation of the organisation. If reserves held rise above double this figure, then the Trustees will determine how the beneficiaries can benefit from this income and, for example, by reducing further fund-raising activities. Reserves will be held in the form of balances of cash held in bank accounts.

The actual level of reserves held is reported to Trustees along with actual income and cost information at Trustees’ meetings. If reserves fall below the minimum agreed level, then the Trustees will discuss and take appropriate action.

Reserves fell below the minimum figure during the period concerned and appropriate action has been taken to address this.

Future Developments

The charity expects its current levels and range of activities to continue for the foreseeable future and will adapt as necessary to any changes in circumstances.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Light House (Christian Care Ministry) Trust Ltd is a charitable company. The Memorandum of Association establishes the objects and powers of the charitable company which is governed by the Articles of Association.

Recruitment and appointment of new Trustees

Trustees are appointed and elected in accordance with the Memorandum and Articles of Association. Details of the current Trustees are:-

John Banks – Chairperson Martin Mason Heather Howell Tony Howarth James Rose

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11 The Light House (Christian Care Ministry) Trust Ltd

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2022

Induction and training of new Trustees

New Trustees are allowed an induction and training period to enable them to acclimatise to the way the charity operates. This may include attending meetings with existing Trustees and staff and taking part in the day-to-day operations of the charity, to facilitate a greater understanding of its objectives and activities.

Organisational structure

The charity is headed by its Trustees who are ultimately responsible for its operations. They are supported by additional staff who fulfil both direct and administrative roles.

Related parties

There are no related parties other than the Trustees.

Risk management

The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Trustees believe that the charity has fully met its obligations in this area.

THE TRUSTEES DECLARE THAT THEY HAVE APPROVED THE TRUSTEES’ REPORT ABOVE. Signed on behalf of the charities Trustees

Mr Martin Mason

Mr James Rose Date

Date: 12th December 2022 12th December 2022

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Charity registration number 1064132

Company registration number 3236785 (England and Wales)

THE LIGHT HOUSE (CHRISTIAN CARE MINISTRY) TRUST LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

THE LIGHT HOUSE (CHRISTIAN CARE MINISTRY) TRUST LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees John Banks
Martin Mason
Heather Howell
Tony Howarth
Mr James Rose
Charity number 1064132
Company number 3236785
Principal address 1A Argyll Street
Coventry
West Midlands
CV2 4FJ
Registered office 1A Argyll Street
Coventry
West Midlands
CV2 4FJ
Independent examiner Gavin Kibble

THE LIGHT HOUSE (CHRISTIAN CARE MINISTRY) TRUST LIMITED

CONTENTS

Page
Trustees' report
Independent examiner's report 2
Statement of financial activities 3
Balance sheet 4
Statement of cash flows
Notes to the financial statements 5 - 15

THE LIGHT HOUSE (CHRISTIAN CARE MINISTRY) TRUST LIMITED

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2022

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

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

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

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

THE LIGHT HOUSE (CHRISTIAN CARE MINISTRY) TRUST LIMITED

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE LIGHT HOUSE (CHRISTIAN CARE MINISTRY) TRUST LIMITED

I report to the trustees on my examination of the financial statements of The Light House (Christian Care Ministry) Trust Limited (the charity) for the year ended 31 March 2022.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable 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 that in any material respect:

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 financial statements to be reached.

Gavin Kibble ACMA

Mozaic Innovate Ltd 1 Kineton Road Coventry CV2 3NR

Dated: 13th December 2022

THE LIGHT HOUSE (CHRISTIAN CARE MINISTRY) TRUST LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
Restricted
funds
funds
2022
2022
Notes
£
£
Income and endowments from:
Donations, legacies &
activities
3
114,266
32,730
Investments
4
13
-
Other income
5
4,150
-
Total income
118,429
32,730
Expenditure on:
Raising funds
6
16,086
-
Charitable activities
7
91,114
21,740
Total expenditure
107,200
21,740
Gross transfers between
funds
-
-
Net income for the year/
Net movement in funds
11,229
10,990
Fund balances at 1 April 2021
50,690
137,745
Fund balances at 31 March
2022
61,919
148,735		 Total Unrestricted
Restricted
funds
funds
2022
2021
2021
£
£
£
146,996
90,671
33,320
13
63
-
4,150
3,989
-
151,159
94,723
33,320
16,086
12,489
-
112,854
85,100
19,795
128,940
97,589
19,795
-
7,563
(7,563)
22,219
4,697
5,962
188,435
45,993
131,783
210,654
50,690
137,745		 Total
2021
£
123,991
63
3,989
128,043
12,489
104,895
117,384
-
10,659
177,776
188,435

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

THE LIGHT HOUSE (CHRISTIAN CARE MINISTRY) TRUST LIMITED

BALANCE SHEET

AS AT 31 MARCH 2022

Notes
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
15
Unrestricted funds		 2022
£
1,380
80,543
81,923
(4,429)		 £
133,160
77,494
210,654
148,735
61,919
210,654		 2021
£
277
58,113
58,390
(3,500)		 £
133,545
54,890
188,435
137,745
50,690
188,435

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2022.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the Trustees on 12th December 2022.

.............................. .............................. Martin Mason Mr James Rose Trustee Trustee

Company registration number 3236785

THE LIGHT HOUSE (CHRISTIAN CARE MINISTRY) TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

Charity information

The Light House (Christian Care Ministry) Trust Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 1A Argyll Street, Coventry, West Midlands, CV2 4FJ.

1.1 Accounting convention

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: 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)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

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

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

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

1.3 Charitable funds

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

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

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

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

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

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

THE LIGHT HOUSE (CHRISTIAN CARE MINISTRY) TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic 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 direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities 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.

1.6 Tangible fixed assets

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

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

Land and property no depreciation Fixtures and fittings 20% straight line basis

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

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 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.

1.9 Financial instruments

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

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

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

Basic financial assets

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

THE LIGHT HOUSE (CHRISTIAN CARE MINISTRY) TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

(Continued)

Basic financial liabilities

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

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

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

Derecognition of financial liabilities

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

1.10 Employee benefits

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

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

1.11 Retirement benefits

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

1.12 Winding up of the trust

In early 1996 the Trustees took a decision to change the legal status of the Charity from a Trust to a Company Limited by Guarantee, This Company was registered on the 12th August 1996 and the agreements relating to the premises were drawn up in its name. There were delays in obtaining Charity Commission registration for the Company however and consequently the Trust has continued to operate as before. On 31st March 1998 the Trustees executed a Supplementary Deed which wound up the Trust and passed all its operations and assets to the Charitable Company which will continue the Charity’s operations henceforth.

2 Critical accounting estimates and judgements

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

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

THE LIGHT HOUSE (CHRISTIAN CARE MINISTRY) TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

3 Donations, legacies & activities

Unrestricted
Restricted
funds
funds
2022
2022
£
£
Donations and gifts
48,750
-
Legacies receivable
-
-
Grants received
44,556
32,730
Membership fees
7,116
-
Rental Income
-
-
Gift aid
5,209
-
Work for other
organisations
8,635
-
114,266
32,730		 Total
Unrestricted
Restricted
funds
funds
2022
2021
2021
£
£
£
48,750
44,327
-
-
400
-
77,286
31,230
33,320
7,116
5,350
-
-
120
-
5,209
2,806
-
8,635
6,438
-
146,996
90,671
33,320		 Total
2021
£
44,327
400
64,550
5,350
120
2,806
6,438
123,991

4 Investments

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Interest receivable 13 63
Other income
Unrestricted Unrestricted
funds funds
2022 2021
£ £
Sundry income 489 669
Employers allowance 3,661 3,320
4,150 3,989

5 Other income

THE LIGHT HOUSE (CHRISTIAN CARE MINISTRY) TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

6 Raising funds

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Fundraising and publicity
Staff costs 16,086 12,489
16,086 12,489
Counselling
Counselling
& support
& support
services services
2022 2021
£ £
Staff costs 82,722 75,681
Depreciation and impairment 1,274 1,096
Counselling subcontracted - 4,473
Membership fees 1,636 915
Supervision & training 8,459 3,582
Catering 533 387
Volunteer expenses 1,529 1,495
Insurance 1,621 1,424
Repairs & renewals 1,141 145
Utilities 2,310 2,454
Rates & water 1,038 1,034
Office & admin costs 2,628 2,618
Telephone, internet & IT 2,633 5,208
Health & safety 308 2,121
Professional fees 3,144 148
Sundry costs 479 1,108
Bank charges 1,099 706
112,554 104,595
Share of governance costs (see note 8) 300 300
112,854 104,895
Analysis by fund
Unrestricted funds 91,114 85,100
Restricted funds 21,740 19,795
112,854 104,895

THE LIGHT HOUSE (CHRISTIAN CARE MINISTRY) TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

8 Support costs

Support
costs
Governance
costs
£
£
Independent examination
-
300
-
300
Analysed between
Charitable activities
-
300		 2022
£
300
300
300		 2021
£
300
300
300

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

Payments made to Trustees

Anthony Howarth, a trustee of the charity, received remuneration of £8,775 in the year (2021 - none). This was paid according to his employment of contract with the charity and has been made with the provision in the governing document of the charity.

No payments for benefits or pensions were made to the trustees on the year. (2021 - none).

10 Employees

The average monthly number of employees during the year was:

2022 2021
Number Number
Manager 1 1
Counsellors 5 5
Administration 3 3
Total 9 9
Employment costs 2022 2021
£ £
Wages and salaries 94,718 83,819
Social security costs 3,514 3,802
Other pension costs 576 549
98,808 88,170

There were no employees whose annual remuneration was more than £60,000.

THE LIGHT HOUSE (CHRISTIAN CARE MINISTRY) TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

11 Taxation

The charity is a registered charity and is therefore exempt from taxation.

12 Tangible fixed assets

Cost or valuation
At 1 April 2021
Additions
At 31 March 2022
Depreciation and impairment
At 1 April 2021
Depreciation charged in the year
At 31 March 2022
Carrying amount
At 31 March 2022
At 31 March 2021
The carrying value of land included in land and buildings comprises:
Freehold		 Land and
property
Fixtures and
fittings
£
£
129,160
5,841
-
529
129,160
6,370
-
1,096
-
1,274
-
2,370
129,160
4,000
129,160
4,385
2022
£
129,160		 Total
£
135,001
529
135,530
1,096
1,274
2,370
133,160
133,545
2021
£
129,160

Land and buildings with a carrying amount of £129,160 were revalued at 1st April 2020 by the trustees on an open market value for existing use basis.

At 31 March 2022, had the revalued assets been carried at historic cost less accumulated depreciation and accumulated impairment losses, their carrying amount would have been approximately £69,160 (2021 - £69,160).

THE LIGHT HOUSE (CHRISTIAN CARE MINISTRY) TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

13 Debtors
2022 2021
Amounts falling due within one year: £ £
Trade debtors 1,300 277
Other debtors 80 -
1,380 277
14 Creditors: amounts falling due within one year
Creditors: amounts falling due within one year
2022 2021
£ £
Other taxation and social security 873 1,474
Trade creditors 1,296 -
Other creditors 1,857 1,726
Accruals and deferred income 403 300
4,429 3,500

THE LIGHT HOUSE (CHRISTIAN CARE MINISTRY) TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

15 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Balance at
1 April 2020
r
£
Premises fund
129,160
Core costs grant
2,623
National Lottery: Lets Talk
-
AFA: Covid Grant
-
Heart of England
-
Harry Payne
-
Hope hub
-
Coventry Building Society - Rainbows £5
-
Coventry Building Society - Rainbows £0
-
General Charities Coventry
-
Grant Making Trusts - Awards For All
-
Garfield Weston
-
Baron Davenport
-
Alfred Haynes
-
131,783		 Movement in funds
Incoming
esources
Resources
expended
£
£
-
-
-
(2,623)
10,000
(10,065)
10,000
(1,972)
8,000
(4,135)
1,000
(1,000)
4,320
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
33,320
(19,795)		 Movement in funds
Transfers
Balance at
1 April 2021
Incoming
resources
Resources
expended
Balance at
31 March
2022
£
£
£
£
£
-
129,160
-
-
129,160
-
-
-
-
-
65
-
-
-
-
(8,028)
-
-
-
-
520
4,385
-
(1,096)
3,289
-
-
-
-
-
(120)
4,200
-
(150)
4,050
-
-
3,000
(1,255)
1,745
-
-
7,000
(4,243)
2,757
-
-
4,000
(2,923)
1,077
-
-
10,000
(8,332)
1,668
-
-
7,500
(3,491)
4,009
-
-
480
-
480
-
-
750
(250)
500
(7,563)
137,745
32,730
(21,740)
148,735		 Movement in funds
Transfers
Balance at
1 April 2021
Incoming
resources
Resources
expended
Balance at
31 March
2022
£
£
£
£
£
-
129,160
-
-
129,160
-
-
-
-
-
65
-
-
-
-
(8,028)
-
-
-
-
520
4,385
-
(1,096)
3,289
-
-
-
-
-
(120)
4,200
-
(150)
4,050
-
-
3,000
(1,255)
1,745
-
-
7,000
(4,243)
2,757
-
-
4,000
(2,923)
1,077
-
-
10,000
(8,332)
1,668
-
-
7,500
(3,491)
4,009
-
-
480
-
480
-
-
750
(250)
500
(7,563)
137,745
32,730
(21,740)
148,735
148,735

THE LIGHT HOUSE (CHRISTIAN CARE MINISTRY) TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

15 Restricted funds

(Continued)

Description, Nature and Purpose of Restricted Funds

THE LIGHT HOUSE (CHRISTIAN CARE MINISTRY) TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

16
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2022
2022
£
£
Fund balances at 31
March 2022 are
represented by:
Tangible assets
711
132,449
Current assets/(liabilities)
61,208
16,286
61,919
148,735		 Total
Unrestricted
funds
Restricted
funds
2022
2021
2021
£
£
£
133,160
-
133,545
77,494
50,690
4,200
210,654
50,690
137,745		 Total
2021
£
133,545
54,890
188,435

17 Related party transactions

There were no disclosable related party transactions during the year (2021 - none).

18
Cash generated from operations
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
Movements in working capital:
(Increase) in debtors
Increase in creditors
Cash generated from operations		 2022
£
22,219
(13)
1,274
(1,103)
929
23,306		 2021
£
10,659
(63)
1,096
(277)
3,500
14,915

19 Analysis of changes in net funds

The charity had no debt during the year.