CHARITY REGISTRATION NUMBER: 11008%
The Lighthouse Foundation
Unaudited Financial Statements
31 December 2022
JENNIONS MACKEN
Institute of Financial Accountants
Suite 1. Foundry House
Widnes Business Park
Waterside Lane
Widnes
Cheshire
WA8 8GT

Page
Tnjstees, annual report
Independent examinerfs report to the trustees
statement of financial activities
Statement of financial position
Notes to the financial statements
The following pages do not form part of the financial statements
Detailed statement of financial activities
14
Notes to the detailed slatement of financial activlties
15
Final Accounts

The Lighthouse Foundation
Trustees. Annual Report
Year ended 31 December 2022
The tmslees present their report and the unaudited financial statement8 of the charlly for the year ended
31 December 2022.
Reference and adminlslratlvè datalls
Rfjgiste￿d charlty name
The Llghthouse Foundation
Charity règlstratlon numbar
1100896
Prlnclpal offlce
71 Lugsdale Road
Widnes
Cheshire
WA8 6BP
The tru$tee$
Mr A Hewitt
Mr P Holland
Mr l Allken
Mrssmith
{Retired 2 October 2022)
Inde￿ndant examlner
Mr l Jennions BA {Honsl FFA FIPA FFTA
Suite 1, Foundry House
Walerslde Lane
Widnes Buslness Park
Widnes
Cheshire
Structures governancè and management
The organisatlon was registered as a Charity on 26 November 2003 INO. 11008961 under a governlng
inslrumer¢l dated 10 August 2003.
The Chalrman of the Management Council is Ihe leader of The Foundry Church and the majority of thè
remaining trustees are appointed by the overslghl of The Foundry Church.
The day lo day management of the charity Is carried out by Mr lan Ailken.
Objedlves and actlvltles
Th¢ Trustees must apply the Irwme of the charlty furlherlng the followlng objects I't￿ oblecls I..
The objects of The Llghlhouse Foundation are to offer rahabllltallon and educatlonal detached work in
school$ and the local community.
The Lighthouse L Centre is a residenllal rehabllltalion ￿fitre for recovering drug users. Thls offers a
support structure to the clients and thair families through mentoring and training in all aspects of an
IndividLJal's Sife.
The educ8tion81 aspect of the foundallon Is lo ralse the awareness of the many dangers surroundir)g a
life of substsnce misuse and abuse. This Is achieved through a positive and effeclive detached work
within the local community ie schools, voluntary groups and other organisations with the use of many
multi funcllonal facllilie5.
Final Accounts

The Lighthouse Foundation
Trustees. Annual Report fcontlnuod)
Year ended 31 December 2022
Oblectlves and actlvltle6 (Gontlnuwlj
INVESTMENT POLICY
The Trustees have the power lo invest in such as5els as they See fil subject neverlhele8S to such
condllions and oonsents as may for the time being be imposed or required by law. Surplus funds aro
invested with variou5 institutions.
RESERVES POLICY
The Charity carries out a variety of both long term and short term projects. The Trustees have examined
the reqLtlrement for free reserves, which are those unrestricted funds not invested in fixed assets,
designated for specifi¢ purposes or otheNise committed. The Trustees conslder that currently, gDien
the nature of our work, thls should be approxlmalely £60,000, which gives flexibillly to cover shorl term
liming dlfferences for grant claims and adequate working capital for our core costs. However the
Trustees keep this under regular review as circumstance5 Ghange. The free cash reserves at 31
December 2022 includa a general reserve of £27,106
RISK MANAGEMENT
The Trustees actively revlew the major risk8 which the Charity faces on a regular basis and belleve that
maintaining ourfree reserv6s at the levels slated above, combined with our annual review of the controls
over key financial sy8t6ms, will PTovlde suff￿lent resoLJrces in the event of adverse conditions. The
Trustees have also examined other operational and business risks whlch we face and confirm that they
have eslabllshed 8yslems lo miligale the significant risks.
Achievgmants and performanc¢
The charity has agaln had a good year,. again this is due to the enthusiasm, commitment, hard work and
molivalion of our staff team and volunteers. Grateful thanks is also extended to our friends and partngrs
for their continued financial support and prayers.
We provided resldenlial support for tW8nly men during 2022, elght of whom moved on to independent
living and selling up their own accommodation.
One service user, upon completion of his residential recovery. was employed by the charlty In a support
worker role.
Several of our resld6nts have benefitled from the provisioll of professlonallspeclalised counselling
servi08s from an external agenGy.
We have redesigned the SL¢pporl Illnerary Ihls year lo include the proven and ground-breaking recovery
programme Celebrate Recovery.
The charily financers have performed salisfaclorily this year & despite a cosl-of-livlng crlsls recorded a
£5k operating surplus. Our fr¢ends of liohthouse" scheme has had a good year & we wlll look lo recruit
some new sponsors during 2023.
We had Ihree successful grant applicallons. One enabled us lo provSde a former servlce user & now
employee to access on8 lo one coachlng Iralning from an external agency relevant lo Ihe role. Another
grant was obtalned to refurbish our recreation room lo be completed by the end of June 2023
We conllnue lo have a lot of interest in our service via our website with many referrals coming from
family members, churches, other agencies, and direct Teferrals.
W8 would like lo express our thanks lo all our partners for their prayers, goodwlll. and flnanclal support
and specÉal thanks lo our volunteers who hav8 generously given Ihelr time and skills.
Final Accounts

The Lighthouse Foundation
Trustees. Annual Report (COndn￿￿)
Year ended 31 December 2022
Financial revlew
The charity finances have perfomied reasonably well, resulting in a small surplus for the year, which
has been in Ilne with trustees, expectations.
Plans for future perlods
1. One of our volunteers will be providing floating support for residents who have moved on & into Ihelr
own accommodation.
2. The new recreation room will be ¢ompleted by June 2023, a £1 k grant has been obtalned to partly
fund this.
3. Redesign & landscaplng of the Ilghthouse gardens & grounds. This will be done by our fanlasltc
residents.
4. Continue to explora new income streams & grant appll¢alions lo raise funding for operating costs &
new computer equlpmenl for our residents, CoMp￿ter suite.
5. A support workeT wlll receive training In one to one coaohing and development from an exlernal
training provider.
BENEFITS TO THE PUBLIC
The charity offers a residential rehabilitation facility for recovering drug users offerlr¢g a support slruGture
lo the clients and their families through mentoring and Irainirkg in all aspects of an Individual's lifo.
The charity also offers an edu¢allonal aspect lo raise the awareness of the many dangers surrounding
a life of substance misuse and abuse. This is achieved through a positive and effective detached work
within the local community 5¢ schools, voluntary groups other organisalions wth the use of many
mulli functional facilities.
The trustees, annual report was approved on
trustees by..
and signed on behalf of Ihe board of
Mr l Ailken
Trustee
Mr S Smllh
Trustee
Ilk
Final Accounts

The Lighthouse Foundation
Independenl Examiner's Report to the Trustees of The Lighthouse Foundation
Year ended 31 December 2022
I report to the trustees on my examlnalion of the finanGlal statements of The Llghlhouse Foundation
I'lhe charilv) for the year ended 31 D8￿rnber 2022.
ResponsibIlltl￿ and basis of report
As the Iruslees of the charity you are responslble for the preparallon of the financlal ststements in
accordance with the requirements of the Chariti&8 Aot 20111'the Act,).
I report in respect of my examinatlon of the charfly's financial statements carried out und6r section 145
of the 2011 Act and in carrying out my examlnalion I have folbowed all the appllcable DireGtions given
by the Charity Commission under se¢llon 145{5)Ib) of th& Act.
Independént examlnor's statement
I have completed my examination. I confirm that no malerlal matters have ¢ome to my attention in
connection with the examination glving me cause to bellève that In any materlal re8pect'.
accounting re¢ord8 were not kept in respect of the charity as required by 8ecllon 130 of Ihe
A¢t-, or
the financial statements do not accord with those re¢ords', or
the financial slatemenls do not comply with the applicable requirements concèrning the form
and content of accounts set out in the Charities {Accounls and Reports} Regulations 2(X)8
other than any requlremenl that the accounts give a 'true and fair, view which Is not a maller
considered as part of an independent ex8minalKbn.
I have no Goncerns and have ¢ome across no other mallers in ¢onnectlon with the examinatlon lo which
attention should be drawn in this report in order to enable a prop&r underslandlng of the ac¢ounls lo be
reached
Mr l Jennions BA {HotssJ FFA FIPA FFTA
Independent Examiner
Sullo 1, Foundry House
Waterside Lane
Widnes Business Park
Widn8S
Cheshire
WA8 8GT
Final Accounts

The Lighthouse Foundation
Statement of Financial Activities
Year endad 31 December 2022
2022
Unrestricted
funds Total funds Total funds
2021
Nots
Income and endowments
Donations and legacies
148,177
148,177
148,177
149,525
149,525
Total Income
148,177
EKpfrndlture
Expendilure on charitable acllvilies
Total ?xpendSturo
142,888
142,888
142,888
154.275
142,888
154.275
Nat Incomel{expondlturel and net movemen* In funds
5,289
5,289
(4,750)
Roconcillatlon of funds
Total funds brought forward
Total funds carrlod forward
305,638
305.638
310,388
305,638
310,927
310.927
The slalemenl of finan¢lal activities indudes all gains and losses recognised In the year.
All Income and expenditure derive froFn continuing a¢tlvllies.
Final Accounts

The Lighthouse Foundation
Statement of Financial Position
31 December 2022
2022
2021
Note
Flxed assets
Tangible fixed assets
12
283,924
284,202
Current assets
Debtors
Cash al bank and In hand
13
3,921
27,106
31,027
3,444
22,305
25,749
Creditors: amounts falling due wlthln one year
N¢t current assets
14
4,024
4,313
27,003
21,436
Total as80ts less current Ilabililies
310,927
305.638
Net assats
310.927
305.638
Funds of the ¢harlty
Unreslricled funds
310,927
310,927
305,638
Total charity funds
16
305,838
The
e fi
anclal slaloments Were approved by the board of trustees and aulhorised f¢x issue on
-.V.)., and are slgned on behaK of the board by..
Mr l Allken
Trustee
Mr S Smllh
Trustee
Final A¢counts

The Lighthouse Foundatlon
Notes to the Financlal Statements
Year ended 31 Decembar 2022
Genaral information
The charity is a publSc benefit entity and a registered ¢h2rily in England and Wal8s and is
unincorporated. The address of th8 principal ofllce is 71 Lugsdale Road, Widnes, Cheshire, WA8
6BP.
Statement of compllance
These financial statements have been prepared in compliance wllh FRS 102, The Financial
Reporling Standard applicable In the UK and the Republlc of Ireland,, the Statement of
Recomtnanded Practice applicabl@ lo charities preparing Ihelr accounts in accordance with the
Financial Reporting Slandard aptAlcable in the UK arbd Republic of Ireland IFRS 102) (Charilies
SORP IFRS 102)) and the Charities Act 2011.
A￿OUntIng poll¢ie$
Basls of preparation
The financial slalements have been prepared on the historical cost basls, as modifled by the
revaluallon of c8rlain financial assets and liabillties and investment properties measured at fair
value through income or expenditure.
The financial slalements ar8 prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material ur￿￿rtaInt1e8 about the charlty's ability to continue.
Dtsclosuro exèmptions
The enlily salislies the criteria of being a qualifying entlly as defined in FRS 102. As such,
advantage has been taken of the following dlsclosure exemptions available under paragraph 1.12
of FRS 102- (a) No cash flow slalemenl has been presented for the company.
(b) Disclosures in respect of financial insl¥umenl$ have not been presented.
Judgoments and key sources of estlmatlon uncèrtalnty
The preparation of the financial statements requlres management to make judgements, estimates
and a88umplions that affect the amounts ￿pOrted. These estlmales and judgements are
continually reviewed and are based on experlenc8 and other factors, Including expectations of
future events that are believed to be reasonable under the circumslan¢es.
Fund accountlng
Unreslrlcled fur¢ds are available for use al the dlscretion of the trustees lo further any of the
charity's purposes.
Oesignaled funds are unrestricted funds earmarked by the trustees for partlujlar future project or
commllment.
Reslrlcted funds are subjected to reslriclions or) their expenditure declaréd by Ihe donor or through
the terms of an appeal, and fall into one of iwo sub-classes.. reslricled Income funds or endowment
funds.
Final Accounts

The Lighthouse Foundation
Notes to the Financlal Statements (conllnued)
Year ended 31 December 2022
Accountlng pollclas (coTrtlnued)
In¢omlng resources
I Incoming resources are included In the slatemenl of flnancial aclivilles when enlillement has
passed to the charity; il is probable that the economic benefi'ts associaled with the transaction will
Ilow lo the eharlly and the amounl Can be reliably measured. The following specific pollcles are
applied lo parttcular calègorles of income..
Income from donations or grants 18 recognised when there is evidence of entitlement lo the
gift, receipt is probable and Its amount can be measured rellably.
legacy Income is recognised when receipt is probabl6 and entitlement Is established.
income from donated goods Is measured al the fair valua of the goods unless this is
impractlcal to measure reliabiy. in which Gase the value is derived from the cosl to the donor
or the 8Stlmaled resale value. Donated facilities and ServI￿S are recognised in the accounts
when received rf the value can be reliably m8asur6d. No amounts are included for the
conlributlon of general volunteers.
Income from contracts for the sUp￿Y of services Is recognised with the delNery of the
contracted servlce. This is classified as unreslricled funds unless there Is a contractual
requirement for il lo be spent on a partlcular purpose and returned if unspent, in which case
il may be regarded as restrlcled.
Resources axpended
Expenditure 15 recognised on an accruals basis as a liability Is Incurred. Expendlture Includes any
VAT which cannot be fully recovered, and is classified Ljnder headinos of the slalemenl of financial
aclivit68s lo whlch it relates..
expenditure on raising funds Includes the costs of all fulldralsing activities, events, non-
¢harilable trading aclivilies, and the sale of donated goods.
expendilure or¢ charitable aclivilies includes all costs incurred by a charlly in undertaking
activities that further ils charitable aims for the benefit of it8 beneficiaries, Including those
support costs and costs relating lo the governance of the charity apportioned to charitable
aclivilies.
other expenditure includes all expenditure that18 neilher related lo raisin9 funds for the charlty
nor part of ils exper￿llure on charitable aclivilles.
All costs are allocated to expenditure categories reftecling the use of the resource. Direct oosls
allribulab10 lo a single acllvity are allocated dlreclly lo Ihal acts'vily. Shared costs are apportioned
b6iween the activities they contribute to on a reasonable, lusllfiable and consisler)I basis,
Tanglble as$ets
All fixed assets are initially recorded al cost.
Final Accounts

The Lighthouse Foundation
Notes to the Financlal Statements {conllou•dJ
Year ended 31 December 2022
Accountlng pollcles {¢on¢lnuad)
Dopreclation
Depreciation is calculated so as lo write off the cost or valuation of an asset, less ils residual value,
over the us8ful economic life of that asset as follow5:
Building Improvements
Motor Vehicles
Equipment
25 /0 reducing balance
25Yo reducing balance
25¥0 reducing balance
Impairment of flxèd 8$Sat$
A review for indicators of impairment is carrled out al each reporting dale, with the recoverable
amount being eslimaled where such indlcalors exist. Where the carrylng value exceeds the
recoverable amount, the asset is impalred accordingly. Prior impairments are also revlewed for
possible reversal al each reporting date.
For the purpDses of impairment lestlng. when it Is not possible to aslimale the recoverable amount
of an indwidual asset, an estimate Is made of the recoverable amount of the cash-generating unit
to which the asset belongs. The cash-generaling unit Is the smallest identifiable group of assets
that includes the asset and generates cash inflows that largely Independent of the cash inflows
from other assets or groups of assets.
For Impairment testing of gooowill, the goodwill acqulred in a buslness combination Is, from the
acquisition dale, allooaled to each of the cash-generallThJ units that are expected lo benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Government grants
Government grant8 are recognised at lh8 falr value of the asset received or receivable. Grants are
not recognised until there is reasonable assurance that the charity will compty wllh the conditions
allachlng to them and the grants will be recefved.
Where the grant does nol Impo88 speclfl8d future performance-relaled condltions on the recipient,
il is recognised in Income when the grant proceeds are received or receivable. Where the grant
does impose specified lulure performance-relaled conditions on the reclpienl, it is reoognised in
Income only when the performance-rel8led conditions have been met. Where grants received are
prlor lo satisfying the revenue recognillon criteria, they are recognised as a liability.
Flnancial Instruments
Basic financial Instruments are initially recognised at the amount reGelvable or payable includlng
any related transaction Gosts, unless the arrangement constllules a financlng transactlon, where11
is recognised al the present value of the future payments dlscounled at a market rale of Interest
for a similar debt Instrument.
Final Accounts

The Lighthouse Foundation
Notes to the Financial Statements Iconilrtu
Year ended 31 Decembèr 2022
Donations and lega¢ie8
Unreslricled Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Donatlons
Housing Benefit
Ground8 Maintenance Income
Other donations
Rent Income
Glft Aid Tax Received
96,230
24,976
12,334
2,940
709
96,230
24,976
12,334
2,940
709
104,111
23,837
7,065
3,900
104,111
23,837
7,065
3,900
Grants
Liverpool Charity & Voluntary Services
National Lollery
Government grant incorne
1,000
9,988
1.000
9.988
10,612
10,612
148,177
148,177
149,525
149,525
Expendlture on charftable actlvlties by fund type
Unrestrlcled Total Funds Unreslricled Total Funds
Funds
2022
Funds
2021
DiTecl charllab58 aGtivilles
Support costs
141.172
1.716
141,172
1,716
142,888
152,439
1,836
154,276
152,439
1,836
142,888
154,275
Expenditurtr on chorltable actlvities by actlvlty type
Activilies
undertaken
directly
Support Total lunds
costs
2022
Total fund
2021
Dlrecl charitable aclivilie$
Goveman¢e costs
141,172
141,172
1,716
152,439
1,836
1,716
1,716
141,172
142.888
154,275
Net Incom¢l(expendlturel
Nel incomel{expendilure) 18 Staled after chargingl{credilingl:
2022
2021
Depreciallon of tangible fixed assets
278
375
Indopend8nt examlnatlon fee$
2022
2021
Fe6s payablo lo the ind8p8ndenl 8xaminer for..
Independent examinallon of the financia1 slalemenls
1,300
1,300
Final Accounts
10

The Lighthouse Foundation
Notes to tha Financial Statements (contlTru8d)
Year ended 31 December 2022
Staff costs
The average head count of employees durlng the year was 412021.. 4).
No employee recelved employee benefits of more than £60,000 during the year12021.' NII).
10. Trustee remunoration and expenses
During the year one of Ihg trustees received remuneration in his capacity as an employe& of the
charity In the amount of £27,929.
11. Tfansfers betw¢en funds
The fund transfers represent the replacement of monies prevlously paid from unreslrlcled funds
but relating to reslricled &xpendilure.
12. Tanglble fixèd assets
Land and FlxtLEres and
bL¢ildings
fittings
Motor
vehicles
Equipment
Total
Cost
Al 1 January 2022 and
31 De¢8mber 2022
283,082
15,470
345
61,343
360,240
Depreciatlon
Al 1 January 2022
Charge for the year
At 31 DeGember 2022
15,253
151
60,634
175
76,038
278
15,307
200
60,809
76,316
Carrylng amount
At 31 December 2022
283,082
283,082
163
145
534
283,924
At 31 December 2021
217
194
709
284,202
13. Debtors
2022
2021
Trade debtors
Other debtors
3,265
656
3,444
3,921
3,444
14. Crèdltors: amounts falling due wlthln one yèar
2022
2021
Accruals and deferred income
Soclal securlly and other taxes
2,430
1,594
4,024
2,791
1,522
4,313
Final Accounts
11

The Lighthouse Foundation
Notes to the Financlal Statements (conlthuod)
Year ended 31 December 2022
15. Government grant$
The amounts recognised in the financial slalements for government grarbts are as follows..
2022
2021
ReC￿niSed in income from donallons and legacles..
Government grants income
10,612
16. Analy818 of charltable funds
Unrostrlctgd funds
Al
1 January 20
22
At
31 Decembe
r 2022
Income Expenditur8
General funds
305,638
148,177
(142,888}
310,927
Al
1 January 20
21
Al
31 December
2021
Income Expenditure
General funds
310,388
149,525
1154,275)
305,638
17. Analysis of net assets between funds
Unre81rlcled Total Funds
Funds
2022
Tangible flxed assets
Current assets
Creditor$ less than 1 year
Net assets
283,924
31,027
(4,0241
310,927
283,924
31,027
14,0241
310,927
Unrestr￿ed Total Fund8
Funds
2021
Tangible fixed assets
Current assets
Creditors less than 1 year
Net a8Sets
284.202
25,749
{4.313)
305,638
284,202
25,749
(4,313)
305.638
18. Flnancial instruments
The charity currently holds no financlal instruments.
19. Related partles
The Charlly is effectively controlled by The Foundry Church (charity no. 11742101 which also
corslro15 Pentacoslal Re51d6nces Charity (charity no. 10023961. Ronlal costs of £21,600 were pald
lo Penlecostal ResidenGes Charity for the use of a bungalow and income of £24,976 was received
from Penlacoslal Residences Charity in respect of ground maintenance.
Final Accounts
12

The Lighthouse Foundation
Management Infomiation
Year ended 31 December 2022
Tha followSng pages do not form part of the flnan¢lal statements.
Final Accounts

The Llghthouse Foundation
Detalled Statement of Financial Activities
Year ended 31 December 2022
2022
2021
Incomo and endowments
Donatlons and legacies
Houslng Beneflt
Grounds Maintenance Income
Other donations
R8nt Income
Gift Ald Tax Recelved
Llverpool Charlly & Voluntary Services
National Lottery
Government grant income
96,230
24,976
42,334
2,940
709
1,000
9.988
104,111
23,837
7,065
3,900
10.612
148,177
149,525
Total Income
148,177
149,525
Expgndlture
Expendlture on charitable activltlas
Wages and salaries
Employer's NIC
Renl
Rates and water
Light and heat
Repairs and maintenance
Insurance
Other eslablishmenl
Motor vehicle expenses
Other motorltravel costs
Legal and professional fees
Telephone
Other offth costs
Depreciation
other interest payable and slmilar oharges
Donations and Missionary
77,275
6,099
21.600
6.934
9,101
2,410
2,614
6,205
1,958
1,024
3,776
1,393
1,059
278
78
1,084
142,888
77,451
5,873
21,600
7,630
6,750
4,709
2,445
5,570
2,267
7,673
7,449
1,249
1,389
376
1,846
154,275
Total expendlture
142,888
154,275
Net incomel{gxpanditure)
5.289
{4.750)
Final Accounts
14

The Lighthouse Foundation
Notes to the Detailed Statement of Flnancial Activities
Year ended 31 December 2022
2022
2021
Expefidituro on charltable a¢tivltloS
Dlrect charltable a¢tivltles
Activltie5 undertaken dlrectly
Wages and salaries
Employer's NIC
Rent
Rates and water
Light and heat
Repairs and maintenance
77,27S
6,099
21,600
6,934
9,101
2,410
77,451
5,873
21,600
7,630
6,750
4,709
E li
Insurance
Other eslablishmenl
Motor vehicle expenses
Other motorllravel costs
Legal and professional fees
Telephone
Other office costs
Depreciation
Other interest payable and similar charges
Donations and misslonary
2,614
6,205
1,958
1,024
2,060
1,393
1.059
278
78
1,084
141,172
2,445
5,570
2,267
7,673
5.613
1,249
1,389
375
1.845
152.439
Govarnance ￿$t8
Accountancy fees
1,716
1,836
Expendlture on charitable actlvities
142.888
154,275
Final Accounts
15