REGISTERED COMPANY NUMBER: 03590949 (England and Wales)
REGISTERED CHARITY NUMBER: 1074480
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
LIGHT ON THE MOUNT
111
¢A6YaSU82•
A14
17.
c(￿PANeS H￿SE
Watts Gregtxy LLP
Chartered Actountants
E￿*d House
Oak Tree Court
Carthff Gate Business Pa
CARDIFF
County ol Catdiff
CF23 8RS

LIGHT ON THE MOUNT
CONTENTS OF THE FINANCIAL STATEMEP4TS
FOR THE YEAR ENDED 31 MAY 2022
Page
Report •fthe Tntste•$
Independent Examinerfs Report
Stat•ment of Financial Aclivities
Balan¢¢ Sheet
N<)tes to Ihe Financial Statements
7 10 14

UGHT ON THE MOUNT
REPORT OF THE TRUSTEES
FOR THE YEAR ENOEO 31 MAY 2022
The twslees, who are also d1￿clO￿ of thè (*arity for the purpose5 of the C¢xhpaniÈs Ad 2006. present lh￿ report wth
the financial statements of the charity for the year erKled 31 May 2022. The trustees have adopted the provisions ol
Accounting and Rewrting by Chaibtses". Statement ol Recorn￿￿nded Practice appli(xble to charrt*s p￿paring their
accounts in accx)rdance with the Financial Rep¢Mt"ThJ Standard applKable in Ihe UK and Repvblic of Ireland IFRS 1021
{efttctive 1 January 20191_
OBJECTIVES AND ACTMTIES
Obje¢tive$ and aims
Th8 charity's obj'ecl and principal activity ctwbnu8S to l)e the advancenwt of the Christk?n failh with partiCLdar emphasi$
on the prowsion of literaknre and other forn￿ of o)mmunication. Th5 gbiecl 15 mel thr￿gh the operats'on ol Chrisban
bookshops trading under the name BOOKS Plus in the c(mcourse of hospitals. Th8 charity is organised 50 that th• trustgQS
meet iegularfy lo manag• its affair5. AJI staft a￿ ernployed ￿ direcl ¢haritatAe *tivib85.
Public benerrt
The tru51ees ean confiwm thal they have compl'ed the t11ty in Sec1￿ 17 of the Charities Ad 2011 to have duè regard
to public benefit gu¢dance published by Ihe Commissi￿. &wikani Ihat undertook duriThJ Iht period that
demonstrate public benefit are sel out beh￿.
Activitie$
The charity operates through a b(M)ksfv)p known as BOOKS Plus Cardiff. kxated at the UniveT3ity Hospiial of Wales.
Cardiff and I￿￿gh ils Wh￿ty ovmed subsKlr41ies in GkyJcest•r arld {previouslyl NoThith.
The perfomance al BOOKS Plvs Cardiff has (>)ntinued to meel the tharilvs objective of tnhaTrcing thè caring
eftvirontnent of the Unive￿Ity Hospital Ihrough Ihe ￿lsK)n of c*￿tian lrteraiure atyl ielated g¢Y￿S.
During the period of this 1 June 2021 to 31 May 2022. BOOKS Plus Cardiff finalty receNed the na¢esswy cons•nt
from its landkyd to fvopen and comrrEnc• frading in Unit 8 on 16 November 2021. Openirg during November enabled
shop to dèrive some benefit the 2021 Christrnas Irading seascm and 5fft the many customers grateful and
encouraged by our p￿SenCe at the UnNersity Hosptsl of Wales.
Ouring the first half 012022 loottall adivty With￿ the ho4Xtal relail CLJrthurse o)nts"nl￿ to be impacted ty Covid-19
Testriction5, particularfy for ward visibng. Tradrng during Ihis period averaged at abwt of pre-LxMd levels. Covid-
adjusted initial ￿nI levels, CL%nkn"ned wilh the 9enerosity of friends and thutches throLwJhout the year meant the lower than
normal trading irKome was sustsinable in Ihe short tem).
The wholly owned subsidiary, BOOKS Plus Glou¢e5tef Ltd has traded successfulty durin9 the year. Staff al Gloucester
have worked hard to run an effective operats'on. wth Ihe slyth contsnuin9 to trade more profitabty than in Cardrfl because
of more normal footlall levels. lower rents and othèr chwges.
BOOKS Plus Norwlch Ltd cemains dcmant. Mth ￿ti￿lS to rec(¥1￿￿ at some stage in Ihe ftjture either in NoTh*ich or
at a hospltal in Ihat part of the courbtry.
FINANCIAL REVIEW
Res¢rves policy
Tha results for the year are swnmarised in the Statement of ktivities. Al 31 May 2022 the d)arity is roporting
net assets and unresirthd reserves amounting lo £41.184.
Suff¢o&nt reservos are hekl to supF*yt the eonlinuatth of ihe in th8 shryt-¢erm a5 a number of iThJiwduals and
churches have supported the work during this year. Fundraising ￿latiThj io the prow5ion of the renewéd and refitted shop
in Cardtff wmmenced during 2022 after BOOKS Plus Cardiff reopened in Unrt 8 and will conb.nue in subsequtrnt yèars.
Inc￿aS1ng support for the ¥￿Ik remains a priority for the fulurtr of charity new ac11vitr￿ being considered,
patticukily while the firtan(ial dimate remains some*that dthojlt.
Rèserves A￿ helj to ensurtr the charity is well to rreet fLrture demawts on ts ￿sourCes. trustees conside¥ the
level ol reseryes lo be adequale.
Page 1

LIGHT ON THE MOUNT
REPORT OF THE TRUSTEES
FOR THE YEAR ENOED 31 MAY 2022
FUTURE PLANS
The wholly owned charitable subsKliary BOOKS Plus Cardiff Llmited was regi8tered in 2020 in order to separata out the
operation ol running the BOOKS Plus Cardlff shop into a separate trading entity, as was done for BOOKS Plus
Gloucester and BOOKS Plus NonAfi¢h in 2005. The onset of the Cov¥J-19 Pandernic and the consequent delay in moving
BOOKS Plu5 Cardifi to Unil 8 has meanl that BOOKS Plus Cardiff Limited w￿1 not formally comrnence trading lak
over the 0￿ratIOn of BOOKS Plus Cardiff uth"l the beginning of Ihe ne￿ financial year. 1 June 2022. This wll free up
Light an the Mount to fl)￿1$ on acb"vib"•5 ￿pPOrt[r9 Ihe swoup of subsidiwies.
The trustees expect to maintain actsvity at the Unwersrty ￿tiS￿ta of Wales BOOKS Plus Cardiff in Urmt 8 of hospital's
main entrancè and u>nwuts8.
The ability to rjemonstrate both in Cardrff aftd Grou￿Ster that the tra(lirrfJ rnodel is Sustainable, remarns a key element ol
the charity's strategy. The charity is therefore ex￿rying workn.ng ¢bsety ¥wth key supports.ng churches to establrsh BOOKS
Plus satellite outjets and provision it￿M from thè BOOKS Plus Cardiff shop. It anticipated that fve such satellite oUt￿ts
can be established in the first phase. The charity wll Ihen COns￿￿er ￿ether a sinilar approach could be followed by the
BOOKS Plus Gloucester shop.
The trustees are continuing to •xWore. wth key supporters. ways to expand Ihts work into hospitals in S(yJlh Wales, thè
wesl of EnglaThO arKI 8Esewhere within the UK. The polential lor a BOOKS Plus project being established at a healthca
location in Pembrokeshire remains a laalis￿ p0S￿bilIty. The impact ol Covid-19 ddayed ptogress d￿ng 2021 and 2022
but the steering group y￿rkIng on this Kwe(a has rep>nmerKed its m8etirKJs.
SUCCESSION PLANNING
The tn15tees seek to mainlain a balance of exwbse on btsard of the d*rity. The primary method used to recruit and
appoint new trustees is via per%)nal networks of indivrduals F*)gtNely disposed to and in agreement wilh the aims and
objectives of the charity and its 5Lknsidiaries. Indiwduals wlh Ihe requi￿ expertise are approached and given sufficient
time to proce55 the inwtaticm and speak wth ex$tirwJ trustees.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governit)g document
Light on the Mount is a comparry IKnited by gu8rantse aNJa wistered tharity. Tr charity is contfolled byitsM8morandum
and ArtiG￿$ of AssLKiab"on.
Recruitment and appointment of new trustees
The formal method ofappointing trustees is contaK*d the consth"bJlion ofthe charity. New Inrstees are appointed by
fomial re501ution of existing trustees.
Ngw IrLtst8es are tralfi￿ by olher trustèes the cthariws management staff to become familiar wlh Ihe tharity's
objectives, constitut*)n, M￿nOranda and artidesofwwralv)n. th8irW duties as Iruslees. business. fxwnce and other
r8lat8<1 operabonal matters.
REFERENCE ANO AOMINISTRATIVE DETAILS
Registered Cornpany number
03590949 {En9land and Wales}
R•giSt•r•d Charlty number
1074480
Registered office
7b Highfidd Road
Cardiff
South Glamorgan
CF14 3RE
Trustees
C J Graves
A S Dubljevic
I P Donald
Chair
Company Steretary
A S Dubljevtc
Page 2

UGHTONTHE MOUMr
REPORT OF TrE TRUSTEES
FOR THE YEAR ENDED 31 MAY 2022
REFERENCE AND ADf•TINISTRAmVE DEfAtLS
Indèpendent Examiner
Watts Gregory LLP
Chartered Accountants
Elfed House
Oak Tree Court
Car(liff Gate Bus(ness Pa
CAROIFF
County of Carthff
CF23 8RS
Banke
CAF Bank
25 Kings Hill Ave￿
"ngs Hill
West Maf*n9
Kent
ME194JQ
Santander UK FIC
8￿tle
erseysid
GIR OAA
This report has been prepared in a*xuda￿ wilh the sp8aal provts￿$ of Part 15 01 Cornpan￿ Act relatirg to
small companw.
Approved ty Ofdef of ts Boa￿ ofTn&%*es on
aTrJ swed on its behall by..
C J Graves- Tnjstee
P￿3

INDEPENDENT EXAMINEifs REPORT TO THE TRUSTEES OF
LIGHT ON THE MOUNT
Indepondent examinerfs report to th¢ trustees of Li9ht On The Mount Phe Company.)
I report to the charity trustees on my examinats.on of th¢ aGcounts ofthe Company for the yeai endod 31 May 2022.
Responsibilitie5 and basis ol r•port
As the charitys trustees ol the Company laftd aL80 its directors lor Ihe purposes ol cOmp￿Y lawl you are responsible for
the preparation of the aco)unts in ac£Ordan￿ ￿th the requirements of Ihe C￿The$ Act 20￿ Cth• kv).
Having satisfre¢J myselfthat the acctyjnts ol the Cc￿panY are not réqui￿￿ to b? audrtad under Part 16 of the 2006 Act and
are eligible for independent examinab"on. l respect of my txaminatw)n of your chanty's acixjunts as carried out
under Section 145 of the Charities Act 2011 Ilhe 2011 N£VI. In carrwng out my exarMation I have follo%%*d the Dirèctions
given by the Chèrity CommissKJn undef Seclxjn 145151 Ibl of thè 2011
Independent examinerfs statement
I havè completed my examin8tion. I c￿￿1M Ihat Tr) matter5 have Cr￿ lo my attention in connect*m with the examinatK)n
givlng me cause to believ4:
accounbng records were not kept In resped of the Ccw as required by Seciion 386 ofthe 2006 Ad., or
th6 accounts do not accord wilh those reawds,. or
the accounts do not comply wilh the acC(￿lts¥¥j requirements of Se¢ts"¢)n 396 ol th8 2LNJ6 Act other than any
requirement that the ac¢wnls give a fwe and fair view wh￿h is not a matter considered as part of an independent
examination., or
accounts have not p￿part￿ in acct>rd8ncè with th• melhods yinthplts of the Statement of
Recnmmended Praclice for accountsng and ￿pOrt￿O by charibes laWKa￿e lo charikn.es preparsn9 their accounts
in accOrdar￿e with the FThnual Standard ¥Wicable UK and Republic of I￿land IFRS 10211.
I have no concems and have crnie across no other mallets in connecl*)n wrth the eXaMinat￿n to which attention should
drawn in this report in (ydèr to en3ts￿ a woper underslandin9 oflhe accwnts to be reached.
Julkq Morfirner FCCA
Watts Gregory LLP
Chartered Accountants
Elled Hous¢
Oak Tree Court
Cardiff Gate Business Park
CARDIFF
County ol Cardrfr
CF23 8RS
Date.. 23 February 2023
Page 4

LIGHT ON THE MOUNT
STATEMENT OF FINANCIAL ACTNMES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MAY 2022
2022
un￿strICted
funds
2021
Total
funds
Note5
INCOME AND ENDOWMENTS FROM
Donations and lègacTes
36,221
20,589
Charitable adiviti85
Sale of Christian l¢teraiure
60.623
13.929
Investment irKome
Other income
3,￿0
Total
96,844
37.526
EXPENDITURE ON
Charitable activities
Sale of Christsan literaivre
94.743
60,261
NET INCOMEIIEXPENDITURE)
2.101
122,7351
RECONCILIATION OF FiINDS
Total funds brou9ht forward
39,083
61,818
TOTAL FUNDS CARRIED FORWARD
41,184
39,083
Thè notes fc*m part of finantial statements
Page 5

LIGHT ON THE MOUNT
BALANCE SHEET
31 MAY 2022
2022
￿n￿stricted
nts
2021
Total
lund$
FIXED ASSETS
Tangiblè assets
Invest￿￿nts
13
14
91,109
13
95,769
13
91,122
95,782
CURRENT ASSETS
StrKks
Debtors
Cash at bank and in haThJ
15
16
42,574
43.621
7.203
18.49)
66,224
68,489
¢REOITORS
Amounts fallin9 due wlthn sJnE y
17
1116.162}
1125,188)
NeT CURRENT LIABILITIES
49.938
TOTAL AsseTS LESS CURRENF LIABILMES
41.184
39.083
NET ASSETS
41.184
39.083
FUNDS
Unrestrid&J fvn¢ts
19
41.184
39.083
TOTAL FUNDS
41,184
39.083
The ch8rtabk crxnwy is errtilie(I to exewrytron frryn wJil ￿)er 477 of the Ccfflparigs Ad 2006 fci Ihe year
ended 31 May 2022.
The M￿berS haTrrt not required thecrynpany to cl)lain an authiolits finanoal ststeM￿ts forthe yeareDd&J 31 May 2022
in accorda￿ knith Seckn 476 ofthe Companw A¢1 2CTh.
The trLSte8s ackn0h￿ed9e thwr respcns*ilths for
lal
ensuring Ihat the charitabk o)mpany ke￿ &oJJnb"TrJ r*¥J¢ts that oJmFty *ilh Seth'ons 386 ard 387 01 t
Companies Act 2C(6 and
eparing finanrjal statements gr%E a tru8 and fair ol ts state ol affair5 01 the dwritable conwany as
at Ihe enol of eath finanrial year and of its sufFlus or defvt for each finartial year in accordan￿ with Ihe
ir8rnants ￿ SectK)ns 394 and 395 3￿j ￿ olherwtse comth wrth raquirèments of tl* Companies
2￿6 rEla￿Try lo finana?I statesnents, so faras aotsbte to th8 tharitab￿ CL¥np8ny.
Ibl
These financial 5taiernent5 have been prep3red li &corda)ce vmh the woMs1(￿S aFoltsbk to charitth o)mpanie5
sub.iect to tha Sm￿1 compani•s wime.
The fifianfi?l statements We￿ approved bythe Board olTn6teeSandau￿"s￿j for on 214Ftb
a￿1 were shjned on ts behaff by..
C J Graves- TnJste•
notes fomi part crftr*se fmanoal sl*ements
Pagp 6

LIGHT ON THE MOUMT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
STATUTORY INFORMAnoN
Light on Ihe Mount is a registèrÈd charity and prNatè (Mrpany 1in41ed by guarantee having no share capilal. 11 is
inccwpofated in Wales in the United Kirwjdom. The ￿gIStered office is 7b Highfield Road, Heath. Cwdiff, CF14 3RE.
The nature of the charitabje ¢￿•pany$ operatI￿S prin0￿ acbvitw are disclosed wlhin the Report of the
Trustees.
The finantsal statements ar• presented n Sterjirg {£1. Ihg charilatk cornpany'$ fundignal oJrrerKy. and rtyjnded
to the nearest pound.
The signffiGgnt accounting polic￿ applted in the prePara1￿n ofthese financial stalements are Set (xrtbelow. Thtse
polioes have been consistenuy app￿.ed to all years present￿ otherwse stated.
ACCOUNTWG POLICIES
Basis of preparing the financial staiernents
The financral statements ol the tharitable Company. vthi¢h is a puwic bonefrt énts.ty under FRS 102. have been
prepared in auordance with Ihe Chanb"•s SORP IFRS 1021'AccounliNJ and R8p)rting by Charities." Statement ol
Recommended Pracb"ce applicable to charilres pfeparing theic atcounts in accordance wrth the Finanaal ReporDng
Standard applicable in the UK and RepublK of I￿[￿nd {FRS 1021 leffeclive 1 January 20191,, Finanraal Reporting
standard 'The Financial Reporting StaTrJard ap￿￿able in the UK ￿ Republic of Irdand. and Cryanies Act
2006. The fina￿9a1 stattrments have been weparnd urthi the htstorical cost conventi￿.
Thefe have been no matèrial departures from Finanoal Rep(xb'n9 St8ThJard 102.
Going concern
A5 at 31 May 2022. the ￿rnPanY h85 rerxyted net curtent liabililie5 of £49,938 and net assets £41,184. However.
indudedwilhincredito¥s.' anKrtJntslallirKJ dL*vthhin Oneyèararetr￿Iee loanstolalhng £101.00012021.' £112,000).
The trustees a￿ satisfied that despte th• Corcmavirus pandemic, rt ts apkyopriate for the charitable companys
financial statements to be prepared on a 9¢iThJ cr￿cern ba515. The trustees have taken reasonable steps to
minimise the ellecton the charita￿e company aThl continue to dts so. In the UfCUTnstanw Ihey have Co￿l￿1ed
that no adjustments or additi￿al are required to Ihe financial state[￿ts at Ihis time.
Incom¢
All incorne 15 recognised in Ihe Staterr￿t of Finanual Activitk￿ once Ihe th￿lty has enlthment to ths funds, it Os
obable that the incomè V¢ill be f￿1ve0 and the amtyjnt can be measured reliaNy.
Donation5 and l•gaaes into￿￿ 4ndude5 donalitin5 and grfts that provid• ¢or8 fundirwJ or are of a g•neral nature
and are rècognised wherè there is entst￿Men[ probablty offfjc*pt and the anKMJnt can bemeasuredwith sufficient
reliabilty. Such inccm• is onty dèfèrred wh•n the donor specifies it rwst be used in fvAlU￿ aCr￿Unting periods or
the donor has imposed conditK)ns whth must be met before Ihe tharity has unttsndrticfial entitlement.
In¢ome from charrtabltr ¥bVit￿5 IlKJ￿Ie$ w*)n)e recèived from Bottk￿p sd$s. This income is recogAised at the
kxmnt ol sale.
Invèstment Incor￿ is recognised on a recetvat4e bags.
11 1$ not th$ pdicy of the ¢h*ity to show in¢x)rMg net of •xpeThJiknre.
Expenditure
Liabililies are recognised as expenditure as socfft as rh￿ is a legal orconstructivè obligalK)n cornm1tt￿g the charity
to that tsxpendibjre, it probatAe that a transfer of econom￿ ban*fits will be requlred in setllernent and the amount
of the obligatson ran bè measuréd feliabty. Expendibjre is accthinted for on an ac£ruals basis and has been
classified under headings that aggregate all cost ￿lat￿ to the category_ Where wsts cannot be direclly athibuted
to partE¢ular hèading5 they have been alC￿ted to acb¥it￿ on a basis ￿nsIstenI *iih the use of resourrEs.
Cha￿table 8xpenditure comwises Ihtsse costs inCAJTred by Ihè chanty in Ihe delNery of rts acb"vities and Semces for
its benefficiaiies. It indudes both costs Ihat can be alk)caled ￿￿e￿IlY to suth acti￿t￿ aThJ Ihose costs of an indirect
nature necessary io supwrt them.
Page 7
c￿tinued...

LIGHT ON THE MOUNT
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2022
ACCOUNTING POUCIES - continued
Expenditure
Support costs are ttsxe o)sts that. wmst ne￿SSary to ddiveran 8clivty. do not themselve5 produce or constitute
the outrAJt ofthe charitsble acbvty. This irdudes govemm costs thch a￿ ttKJse costs assoctaled wth meeting
the constitutional aTMJ slalulory requirernents of Ihe charity.
Tanglble fixed assets
Fixed assets are inthally rèrAvded at Ixist.
Depreaation is pwded at th• fo11cv￿n9 an￿81 rntes in ordèr to ¥ffite off &ieh asset over its us•fvl economic life.
Leasèhokl inprtsvements
Fix1V￿$. fitts"rwJs anLI equipment
The shorterof 10% orover the ￿main1r￿j term of Ihe lease
4- 10 yeats strawht line
Fixed asset investments
Fixed asset investments ar• recorded at o)st W any WO￿5*)￿ requwed for d¥ninution in valu•.
stocks
Stock5 ar• valued èt the lowef of cost and nel reali5abl8 val￿, atsr makiw¥J zlbw3rKe lor obsolete and slow
momng items using the FIFO slc*k valuabM m•lhod.
Taxation
The ¢harity is ex￿pt from corpyaton tax its d￿nIable ackntses.
Financial instruments
Thè tharity only ha5 financb?l assets anil ffinancaal liatmlities of a ￿nd that qualfy 85 basic [inar￿187 instwments.
8asic finartial instruments a￿ indially recogntsed at Irawcbon value and subsequenly measured at their
setuemenl Va￿￿.
Tra¢Je debt0￿ and other debtots are ￿lIS*d at the setuement aTh)unt due and prepayments are valued at the
amount prepaKI.
Creditors are rew9nised vthere the charity has a present obligation rè5￿}ng from a past event that￿11 PTobab
resull in Ihe transler of fund5 to a thild party and the amount ¢*Je to settle the 0￿19atIOn can be measureij or
estimaied reliabty. Creditors a￿ at their settlemenl arnount after allm%ing lor any lrtde
discounts due.
Fund ae¢ounting
un￿strICted fund5 can be ttsed in acc(Ydw *rylh Ihe t*aritable objectives at Ihe discxetion of the trustees.
Restricted lunds can only used lor part￿l￿r restricted ￿￿ose5 wthhin the obj.ects of Ihe charity. Restrictions
arise when specified by the donor or when funds a￿ raised for pafb"cular ￿$￿Tr¢Ied purposes.
Furth& explanation of the naiwe and wrFx)se of eath fthj 15 itssuded in Ihe notes to the financial stalements.
Hire purchase and leasin9 commitments
Rentals paid tjrthr operating leases a￿ charged to the Sla18rnent of FinarKi31 A¢ti¥iti8s on o slr4hl line basis
over the period of the leasè.
Pension costs and other postryretirement benefits
The charitable company operates a defined contribulion pensN)n scheme. ContrrtMJtions payable to the charitable
Comparfs pension stheme are charged to Ihe Statemenl ol FInanU￿ Acbvities in the period to whith they relate.
Page 8
Continued...

LIGHT ON THE MOUNT
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MAY 2022
OONATIONS AND LEGACIES
2022
2021
Gifts and donations
Gfft aid
Grants
12,698
10.208
13.315
3.272
17,317
36.221
20.589
Grants received. mduded IA the abtsv•. are 05 folows".
2022
2021
Cardiff County Council - Small lyJwe5s grant
Job Relentson Scheme
DWP- Kickstsrt Scheme
5.orAI
12.317
5.727
3,588
13,315
17,317
INVESTMENT INCOME
2022
2021
TradiThJ sub5Kliary donab'on
3,000
INCOME FROM CHARITABLE ACTivmES
2022
2021
Book¥hop $￿e$
60.623
13.929
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
noie 71
Support
costs (see
note 6}
Totals
Sale of Chn"skn"an literature
73.$13
94,743
DIRECT COSTS OF CHAR￿ABLE ACTIVITIES
2022
2021
Stafl o)sts
Renl
Seryice charges
Cost of bookshop sales
37.670
1897}
{3,994}
40,734
33.147
1,166
9,913
73.513
44,226
Page 9
continued...

LIGHT ON THE MOUNT
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2022
SUPPORT COSTS
Govèmanc•
costs
Finance
Totals
Sale ol Christi*) lit•ralure
712
13,694
6.824
21,230
Included within suP￿rt cosls arè fees p3yabk to the mdep*ident examiner of £1.25012021.. £1,250).
TRUSTEES. REMUNERATION AND BENEFITS
There werè trustees. remvneraiion or be￿ for Ihè year ended 31 IAay 2022 OT for the y￿r erthd 31
May 2021.
TNstee5' expenses
There were no trustees. experws for th¢ year erKl&J 31 May 2022 or forthe year erwled 31 May 2021.
10.
STAFF COSTS
2022
2021
Wages and salaries
Other pension costs
36,199
1,471
32,182
37,670
33,147
The average nthlNy nLfftber of •m￿oYeeS Ihe yew was as folk￿..
2022
2021
Average employees
No employees received emolurnents in ¢x¢ess of £60.LYXI.
11.
COMPARATIVES FOR THE STATEMEPU OF FINANCIAL ACTIVITIES
AJI i￿e and expeThJiiure in the yeaf ended 31 May 2021 VAS l￿￿trIcted.
Pagè 10
tinu8d...

LIGHT ON THE IqOU14T
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MAY 2022
12.
TANGIBLE FIXED ASSETS
Fixt(tres.
Leasehold
fittiro5
Ir￿rovements & equiprnent
Toials
COST
At 1 June 2021
Addit￿n3
89.723
9.159
1,124
98,882
1.124
At 31 May 2022
10,283
100.C¥J6
DEPRECIATION
At 1 Junè 2021
Charge fof year
3.113
3,113
5,784
4.941
At 31 May 2022
4.941
3,956
8.897
NET BOOK VALUE
At 31 IAay 2022
84.782
6.327
91.109
At 31 May 2021
89.723
6,046
95.769
13.
FIXED ASSET IPIVESTMENTS
Shares in
group
t4)dertakin95
COST
A¢ l June 2021 aThJ 31 May 2022
13
NET BOOK VALUE
At 31 May 2022
13
At 31 May 2021
13
There We￿ no invesknenl assets ￿A￿de Ihe UIQ
The companys investments at Ihe bafance sheel date in the share capital ofcompanies irK4udè tha folowing:
Books Plus Glou¢+$ter Limit•d
Nalure of business". Bookshop
Class of share:
Ordsnary sharès
hot(ling
1fKJ
2022
2021
Aggregate capital and reser¥es
(Lossyprofit for the year
55.074
7,454
62,528
1.420
Book5 Plu$ Cardiff Limlt•d
Nature of businw3s.' Domanl company
Class of share..
Ordinary shares
holding
1LYJ
Page11
contsnued...

LIGHT ON THE IILOUNT
NOTES TO THE FINANCIAL STATEMENTS - eontinued
FOR THE YEAR ENDED 31 MAY 2022
13.
FIXED ASSEf INVESTMENTS - eontinued
Books Plus Norwi¢h Limitsd
Naiure of business.. Dormant company
Class of share..
Ordinary shares
hokSng
1CKJ
14.
STOCKS
2022
2021
Stocks
42,574
43.621
15.
DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
2021
Other debtors
VAT
Prepayments aThY accryed i￿AYne
2.097
1.639
1.424
1,857
2.157
3,1B9
5.160
7.203
16.
CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR
2022
2021
Traije creditor5
Social security and other tax
Other creditors
Accruals and deferred income
9,865
1,008
101.639
3,650
5,055
607
112,469
7.057
116.162
125,188
17.
SECURED DEBTS
The follwng Sè￿re*l d$bt$ we induded *ilhin tr•JitcKs:
2022
2021
Oth•r b)8n
94.OCI)
The above loan is secured by vmy ol a r￿ed and 1Joalry over the assèts of Ihe L￿pany.
18.
MOVEMENT IN FUNDS
movement
in funds
At
3115122
At 116r21
Unreslri¢ted funds
General fund
Deggnaied fuThJ- new branches
33,769
5,314
2.101
35.870
5.314
39.083
2.101
41,184
TOTAL FUNDS
39,083
2.101
41.184
Page 12
¢ontinue(J...

LIGHT ON THE MOUNT
NOTES TO THE FINANCIAL STATEMENTS- eonlinu•d
FOR THE YEAR ENDED 31 MAY 2022
18.
MOVEMENT IN FUNDS - continu•d
Nel movement ￿ ftjnds. indLNJed in the above we as I￿1￿*%..
Incomi
res(yJrces
Resources
expended
Movement
in funds
Unrestrf¢ted lunds
Gener81 ftjnd
194.743}
2,101
TOTAL FUNDS
2.101
Comparativo$ br movement in funds
Net
movement
in funds
At
3115121
At 116r20
Unrestricted funds
General fun
Designated fu￿1 - w ￿ncheS
(22,7351
33.769
5,314
5.314
61.818
22,735
39.083
TOTAL FUNDS
61,818
22.7351
39.083
Comparative net rnov•rnent Tn luTrJs. ¥)thded in the ats(y￿ as foUow5:
Incomwyj
Reswrces
expended
Movernent
in fvnd5
Unr85tr4Cted funrf5
General fund
37.526
160.2611
122,7351
TOTAL FUNDS
37.526
22,7351
Designated fvnds
N w branches lund
New bran¢he5 fuTrJ. funds are ￿n9 set wde to Ihe tharity to open new branches in the frrture.
19.
EMPLOYEE BENEFIT OBLIGATIONS
During thè year ended 31 May 2022th& chairty made conlribub.ons toialh.ng £1,47112021." £1.270ltots •ftWoyee's
pansion plan. As at 31 May 2022 there weie conin"bJlK*ns outstsThJirvJ of £626 {2021." £456}.
Page 13
continued...

UGHT ON THE MOUTr
NOTES TO THE FINANCIAL STATEMEMTS- continu•d
FOR THE YEAR ENDED 31 MAY 2022
20.
RELATED PARTY DISCLOSURES
During the year, aggregate donations of £10.000 (2021.. £Nill were received from trustees.
At 31 Nlay 2022. irKluded within c￿lt0[$.. Amounts faming due within one year is a total of £101.000 P021
£112,000) due to trustees. During the financ￿1 year, the movement m Ihe loans related to £1.000 being repaKI to
a trustee and £10.fA)O being o)nverted into dOr￿tiOnS. No interest has been dBrged ￿ these roans.
Page 14