CHARITY REGISTRATION NUMBER: 1100896
The Lighthouse Foundation
Unaudited Financial Statements
31 December 2023
JENNIONS MACKEN
Institute of Financial Accountants
Suite 1, Foundry House
Widnes Business Park
Waterside Lane
Widnes
Cheshire
WA8 8GT

Page
Trustees, 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 fomi part of the financlal statements
Detailed statement of financial activities
14
Notes to the detailed statement of financial activities
15
Final Accounts

The Lighthouse Foundation
Trustees, Annual Report
Year ended 31 December 2023
The Irustees presenl their report and Ihe unaudited financial statements of the charity for the year 8nded
31 December 2023.
Reference and administratlve details
Reglstered charity name
The Lighthouse Foundation
Charity registratlon number
1100896
Principal off Ice
71 Lugsdale Road
Widnes
Cheshire
WA8 6BP
The trustees
MT P Holland
Mr l Aitken
Mr S Smith
Mr S Greenow
Independent examiner
Mr l Jennions BA (Hons) FFA FIPA FFTA
Suit8 1. Foundry House
Waterside Lane
Widnes Buslness Park
Widnes
Cheshire
structure. governance and management
The organisation was registered as a Charty on 26 November 2003 (No. 1100896) under a governing
instrument dated 10 August 2003.
The Chairman of the Management Council is one of the Leaders of The Foundry Community Church
and the majorily of the rèmaining trustees are appointed by the oversight of The Foundry Community
Church.
The day to day management ofthe charity is carried out by Mr lan Aitken.
Objectives and activltles
The Trustees musl apply the income of the charity in furthering the following objects {"the objects >:
The objects of The Lighthouse Foundation are to offer rehabilitation and educational de18ched work in
schools and Ihe local communily.
The Lighthouse Life Centre is a residential rehabilitation centre for recovering drug users. This offers a
support structure to the clients and their families through mentoring and training in all aspects of an
individual's life.
The educalional aspecl of Ihe foundalion is to raise Ihe awareness of the many dangers surrounding a
life of substance misuse and abuse. This is aGhieved through a positive and effeclive detached work
within the local community ie schools, voluntary groups and other organisalions with the use of many
multi-funclional facililies.
Final Accounts

The Lighthouse Foundation
Trustees. Annual Report (conllnued)
Year ended 31 December 2023
Objectives and activities (¢onllnued)
INVESTMENT POLICY
The Twslees have the power to invest in such assets as they see fil subject nevertheless to such
conditions and Gonsents as may for the time being be imposed or required by law. Surplus funds are
invested with various institutions.
RESERVES POLICY
The Charity carries out a variety of bolh long lerm and short-term projects. The Trustees have examined
the r8quiremenl for free reserves. which are those unreslricled funds not invested in fixed assets,
designated for specific purposes or olherwise commilled. The Trustees consider that currently, given
Ihe nature of our work, this should be approximately £5.000, which gives flexibility lo cover short term
timing differences for grant claims and adequate working capital for our Gore costs. However, the
Trustees keep this under rogular review as circumstances change. The free cash reserves al 31
December 2023 include a general reserve of £8,344
RISK MANAGEMENT
The Trustees aclively review the major risks which the Charily faces on a regular basis and believe Ihat
maintaining our free reserves at the leve15 Stated above, combined with our annual review of the controls
over key financial systems. will provide sufficient resources in the event of adverse condilions. The
Trustees have also examined other operational and business risks which we face and confirm Ihat Ihey
have eslablished syslems to mitigate the significant risks.
Achievements and performance
The charity started the year off well, however, were beginning to fao some significant challenges
around income due to the cost-of-living crisis.
Throughout the year our team reduced to 1 full-time and 1 part-lime members of staff, due lo leam
members leaving for personal reasons. The team continued lo work wilhin the new stTUCture and did a
wonderful job.This alleviated some of Ihe financial pressures referred to above. However, the Trustees
at this point concluded that Ihere were no credible candidates lo fill the vacant roles, and taking into
accounl the financial outlook for Ihe charity over the last 6 10 12 months, that il would be prudenl lo
pause the charities activilies and make the remaining slaff redundant. This look place on Ihe 30th
September 2023.
All remaining slaff were met with regarding this decision and any remaining students of Ihe lighthouse
were helped with moving on accommodation where applicable.
At the beginning of 2023 we started lo explore the options of meiging wilh one of our partner charilles
that share our sile, Pentecostal Residencies Charity (PRC). Both board of Trustees were agreed that
this should be investigated further. After seeking legal advice this was deemed lo be of mutual benefit
if PRC were able to broaden their charitable objectives. Due to Ihe chair of both charities suddenly being
hospitalised towards the eFbd of 2023 this process needed to be carried over into 2024.
The Trustees are waiting for the completion of the merger with PRC before making any future decisions
regarding the Lighthouse Foundation.
We would like to express our thanks lo all our partners for their prayers. goodwill, and financial support
and special thanks lo our volunteers who have generously given their time and skills.
Final Accolints

The Lighthouse Foundation
Trustees. Annual Report (eon£inuerfJ
Year ended 31 December 2023
Financlal review
The charity finances have performed reasonably well, resulting in a small surplus for the year, which
has been in line with trustees. expeclations.
Plans for future periods
1. Continue with the proposed merger with Pentecostal Residencies charity
2. Trusteed lo discuss future of charity On￿ merger has taken place.
BENEFITS TO THE PUBLIC
The charity offers a residential rehabililation facilty for recovering drug users offering a support structu
to the clients and their families Ihrough mentoring and training in all aspects of an individual's life.
The charily also offers an educalional aspect to raise Ihe awareness of the many dangers surroundlng
a life of substance misuse and abuse. This is achieved through a positive and effeclive delached work
within Ihe local community ie schools. voluntary groups and olher organisalions with the use of many
multl functional facilities.
The Iruslèes, annual report was approved on .
Iruslees by-
L￿. and signed on behalf of the l)oard of
Mr S Smllh
Chair of Trustees
Mr P Holland
Trustee
Final Accounts

The Lighthouse Foundation
Independent Examiner's Report to the Trustees of The Lighthouse Foundation
Year ended 31 December 2023
I report to the trustees on my examination of the financial statements of The Lighthouse Foundation
{'th8 charity'l for the year ended 31 December 2023.
Responsibllllies and basis of report
A6 the trustees of the charily you are responsible for the preparation of the financial slatements in
accordance with Ihe requirements of the Charities Act 2011 ('ihe Act,).
I report in respect of my examination of the charity's financial statements carried out under section 145
of the 2011 Act and in carrying oul my examination I have followed all the applicable Directions given
by the Chariiy Commission under section 145{5)Ib) of the Acl.
Independent examlner's statement
I have completed my examination. I confirm thal no material matters have come lo my attention in
connection wilh Ihe examinalion giving me cause to believe thal in any material respect.
accounting r8cords were not kepl in respecl of the charily as required by section 130 of the
Act: or
the financial statements do nol accord with those records: or
the financial stalemenls do not comply with Ihe applicable requiiements concerning the form
and content of accounts set oul in the Charities (Accounts and Reports) Regulations 2008
other than any requirement thal the accounts give a 'true and fairf view which is not a matler
considered as part of an independent examination.
I have no concerns and have come across no other malters in connection with the examination lo which
attention should be drawn in this report in ord8r lo enable a proper understanding of the accounts to be
reached.
Mr l Jennions BA (Hons) FFA FIPA FFTA
Independent Examiner
Suile 1, Foundry House
Waterside Lane
Widnes Business Park
Widnes
Cheshire
WA8 8GT
Final Accounts

The Lighthouse Foundation
Statement of Financial Activities
Year ended 31 December 2023
2023
Unrestricted
funds Total funds Total funds
2022
Note
Income and Èndowments
Donations and legacies
93.951
93.9S1
148,177
Total inGome
93.951
93,951
148.177
Expenditure
Expenditure on charitable activities
Total expendlture
113,934
113.934
142,888
113.934
113,934
142,888
Net Incomellexpenditure) and net movement in funds
(19,983)
(19,983)
5,289
Reconciliation of fundg
Total funds brought forward
Total funds carried fonvard
310,927
290,944
310,927
305,638
290,944
310,927
The statemenl of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Final Accounts

The Lighthouse Foundation
Statement of Financial Position
31 December 2023
2023
2022
Note
Fixed assets
Tangible fixed assets
12
283,730
283.924
Current assets
Debtors
Cash at bank and in hand
13
3,921
27,106
8.344
31,027
Creditors: amounts falllng due wlthin on8 year
14
1.130
4,024
27,003
Net eurrent assets
7,214
290,944
290.944
Total assets lèss current liablllties
310,927
Net assets
310.927
Funds of the charlty
Unrestricted funds
290,944
310,927
310,927
Total charlty funds
16
290.944
cial statements were approved by the Ixjard of trustees and authorised for issue on
land are signed on behalf of the board by.-
Mr P Holland
Trustee
Mr S Smith
Trustee
Final Accounts

The Lighthouse Foundation
Notes to the Financial Statements
Year ended 31 December 2023
General Information
The charity is a public benefil entily and a registered charity in England and Wales and is
unincorporated. The address of Ihe principal office is 71 Lugsdale Road. Widnes, Cheshire. WA8
6BP.
ststement of complianGe
These financial statements have been prepared in compliancè with FRS 102, The Financial
Reporting Slandard applicable in the UK and the Republic of Ireland., Ihe Statement of
Recommended Practice applicable to charities preparing their 8¢¢ounls in acGordance with the
Financial Reporting Standard applicable in Ihe UK and Republic of Ireland (FRS 102) (Charilies
SORP (FRS 102)) and the Charilies Act 2011.
Accounting policies
Basls of preparatlon
The financial statements have been prepared on ihe hislorical cost basis. as modified by the
revaluation of certain financial assels and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statemenls are prepared in sterling. whi¢h is Ihe fvnclional curren¢y of the entity.
Golng concern
There are no material uncertainlies aboul the charily's ability to continue.
Dlsclosure exemptlons
The entity satisfies the critefl8 of being a qualifying entily as defined in FRS 102. As such,
advantage has been taken of the following disclosure exemptions available under paragraph 1.12
of FRS 102.. (a) No cash flow statement has been presenled for the company.
(bl Disclosures in respect of financial instruments have nol been presenled.
Judgements and key sources of estimallon uncertainty
The pr8paration of the financial statements requires management lo make judgemenls, estimates
and assumptions that affecl Ihe amounts reported. These estimates and judgements are
continually reviewed and are based on experience and olher factors, including expectations of
future events Ihal are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discrelion of the trustees lo further any of Ihe
charity's purposes.
Designated funds are unreslricted funds earmarked by the truslees for particular future project or
commitment.
Restricled funds are subjected lo restrictions on their expenditure declared by the donor or through
the terms of an appeal. and fall into one of Iwo sub-classes.. iestricted income funds or endowmenl
funds.
Final Accounts

The Lighthouse Foundation
Notes to the Financial Statements (conllnued)
Year ended 31 December 2023
Accounting policies (¢onflnuedJ
Incoming resources
All incoming resources are included in the statement of financial activities when enlillemenl has
passed to the Gharity.. Il is probable thal the economi¢ benefits associated with the transaction will
flow lo the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income=
income from donations or grants is recognised when there is evidence of enlitlement to the
glft, receipt is probable and ils amount can be measured reliably.
legacy income is recognis8d when receipl is probable and enlillemenl is established.
income from donated goods is measured at the fair value of the goods unless this is
impraclical to measure reliably, in which Gase Ihe value is derived from the Gosl lo the donor
or the eslimaled resale value. Donated facilities and services are recognised the accounls
when re¢eived if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from conlracls for the supply of services is recognised with the delivery of th8
contracted service. This is classified as unrestricted funds unless there is a conlraclual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
It may be regarded as restricted.
Resources expended
Expenditure is iecognised on an accruals basis as a liabilily is incurred. Expenditure includes any
VAT which cannot be fully recovered. and is classified under headings of the statement of financial
activities to which il relales:
expenditure on raising funds includes the costs of 811 fundraising activities, events, non-
charitable trading activities. and Ihe sale of donaled goods.
expenditure on charitable activities includes all cosls incurred by a Charity in undertaking
activities that further its charitable aims for the benefit of ils beneficiaries, including those
support Gosts and cosls relaling to the governance of the charily apporiioned to charitable
aclivilies.
other expenditure includes all expenditure that is neither related to raising funds for Ihe charity
nor part of ils expendilure on charitable activilies.
All costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs
atlributable to a single activity ale allocated directly to that activity. Shared Gosls are apportionod
between the activities they contribute lo on a reasonable, juslifiable and consistent basis.
Tangible asseis
All fixed assets are initially recorded al cosl.
Final AG¢ounts

The Lighthouse Foundation
Notes to the Financial Statements fcontlny6d)
Year ended 31 December 2023
Accounting policies (conllnued)
Depreciation
Deprecialion is calculated so as to wrile off the cost or valuation of an asset. less its residual value.
over the useful economic life of that asset as follows=
Building Improvements
Motor Vehicles
Equipmenl
2511h reducing balance
25°A reducing balance
250A reducing baLqnce
Impalrment of fixed assets
A review for indicators of impairmenl is carried out at each reporting date, with the recoverable
amounl being eslimated where such indicalors exist. Where the carrying value exceeds thè
recoverable amount, Ihe assel is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to eslimate the recoverable amount
of an individual asset, an estimate is made of the recoverable amount of Ihe cash-generating unil
lo which the asset belongs. The cash-generating unit is the smallest identifiable group of assets
that includes the asset and gener8tes cash inflows Ihal largely independent of Ihe cash inflows
from other assets or groups of assels.
For impairment testing of goodwill, the goodwill acqulred in a business combination is, from the
acquisition date, allocated lo each of the cash-generating units that are expecled to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the Gharily
are assigned to those units.
Government grants
Govemmenl grants are recognised at the fair value of Ihe a5sel received or receivable. Grants are
not recognised until Ihere is reasonable assurance thal the charity will comply with the conditions
attaching to them and Ihe grants will be received.
Where th8 grant does not impose specifsed future performance-relaled conditions on the recipient,
il is recognised in income when the gTant proceeds are received or receivable. Where the grant
does impose specified future performance-related condilions on the recipienl. it is recognised In
income only when the performance-relaled conditions have been mel. WheTe grants received are
prior to Satisfying the revenue recognilion criteria. Ih8y are recognised as a liabilily.
Financial Instruments
Basic financial instwments are inilialty recognised al the amount receivable or payable including
any related transaclion costs, unless the arrangement constitutes a financing transaGlion, where il
is recognised at the presenl value of the future payments discounted al a market rate of inleresl
for a similar debt instrument.
Final Accounts

The Lighthouse Foundation
Notes to the Financial Statements (contlnu¢d)
Year ended 31 December 2023
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Donations
Housing Benefit
Grounds MainlenanGe Income
Other donations
Rent Income
Gift Aid Tax Received
72,001
15,840
6.090
72,001
1S,840
12,334
96,230
24,976
12,334
2,940
709
96,230
24,976
12,334
2,940
709
Grants
Liverpool Charity & Voluntary se￿ices
Nalional Lollery
Grant income
1,000
9,988
1,000
9,988
20
20
93.951
93,951
148,177
148,177
Expenditure on charitsble activlties by fund type
Unrestricted Total Funds Unreslricled Total Funds
Funds
2023
Funds
2022
Direct charitable aclivilies
Support costs
112.702
1,232
113,934
112,702
1,232
141,172
1,716
141,172
1,716
142,888
113,934
142,888
Expenditurè on charlLible activitles by activity type
Activilies
undertaken
directly
Support Total funds
costs
2023
Total fund
2022
Direct charitable activities
Governance costs
112,702
112,702
1,232
141,172
1,716
1,232
1.232
112,702
113,934
142,888
Net in¢omel(expendlture)
Nel incomel(expenditure) is stated after Chargin￿(crediting).
2023
2022
Depreciation of tangible fixed assets
194
278
Independent examlnation fees
2023
2022
Fees payable to the independenl examiner for..
Independent examinalion of the financial slalements
900
1,300
Final Accounts
10

The Lighthouse Foundation
Notes to the Financial Statements (continuedj
Year ended 31 December 2023
staff costs
The average head count of employees during the year was 3 (2022.. 4).
No employee received efnployee benefrts of more ihan £60,000 during Ihe year (2022.. Nil).
10. Trustee remuneration and expenses
During Ihe year one of the trustees received remuneralion in his capacity as an employee of the
charity in the amount of £23,798.
11. Transfers between funds
The fund transfers represent the replacement of monies previousty paid from unreslricted funds
but relating to restricted expendilure.
12. Tanglble fixed assetg
Land and Fixtures and
buildings
fittings
Motor
vehicles
Equipment
Total
Cost
At 1 January 2023 and
31 December 2023
283,082
15,470
345
61,343
360,240
Dopreciallon
At 1 January 2023
Charge for Ihe year
At 31 December 2023
15,307
24
200
36
60,809
134
76,316
194
15.331
236
60,943
76,510
Carrying amount
At 31 December 2023
At 310ecember 2022
283,082
139
109
401
283,730
283,082
163
145
534
283,924
13. Debtors
2023
2022
Trade debtors
other debtors
3,265
656
3,921
14. Creditors: amounts falling due wlthln one year
2023
2022
Accruals and deferred incorne
Social security and other taxes
1,130
2,430
1,594
1,130
4,024
Final Accounts

The Lighthouse Foundation
Notes to the Financial Statements (¢onilnued)
Year ended 31 December 2023
16. Govornment grants
The amounts recognised in the financial slalements for government grants are as follows:
2023
2022
Recognised in income from donations and legacies-
Government grants income
16. Analysis of charitable funds
Unrestricted funds
At
1 January 20
23
At
31 Decembe
r 2023
Income Expenditure
General funds
310.927
93,951
(113.934)
290,944
At
1 January 20
22
At
31 December
2022
Incom8 Expenditure
General funds
305,638
148,177
(142,888)
310,927
17. Analysls of net assets between funds
Unreslricled Total Funds
Funds
2023
Tangibl6 fixed assels
Current assets
Creditors less than 1 year
Net assets
283,730
8,344
(1,130)
290,944
283,730
8.344
{1,130)
290,944
Unrestricted Total Funds
Funds
2022
Tangible fixed assels
Current 2ssets
Creditors less than 1 year
283,924
31,027
(4,024)
310,927
283,924
31,027
(4.024)
310,927
Net assets
18. Financlal instruments
The charity currently holds no financial instruments.
19. Related parties
The Charity is effectively controlled by The Foundry Church (charity no. 1174210) which also
controls Pentecostal Residences Chatily (charily no. 1002396}. Rental costs of £16,200 were paid
to Pentecostal Residences Charity forthe use of a bungalow and income of£15,840 was received
from Pentecostal Residet7ces Charity in respect of ground maintenance.
Final Accounts
12

The Lighthouse Foundation
Management Information
Year ended 31 December 2023
The followlng pages do not fomi part of the financlal statements.
Final Accounts
13

The Lighthouse Foundation
Detailed Statement of Financial Activities
Year ended 31 December 2023
2023
2022
Income and endovmients
Donations and legacies
Housing Benefit
Grounds Maintenance Income
Other donations
Rent Income
Gift Aid Tax Received
Liverpool Charity & Voluntary Services
National Lottery
Granl income
72,001
15,840
6,090
96,230
24,976
12,334
2,940
709
1,000
9,988
20
93,951
148,177
Total Income
93,951
148,177
Expenditure
Expendlture on charitable activitles
Wages and salaries
Employerfs NIC
Rent
Rales and water
Light and heal
Repairs and maintenance
Insurance
Other eslabllshment
Motor vehicle expenses
Other motorllravel costs
Legal and professional fees
Telephone
Other office costs
Deprecialion
Other interest payable and similar charges
Donations and Misslonary
64.308
3.656
16,200
5,803
6,639
1,300
2,558
3,188
1,858
344
3,992
1,018
745
194
81
2,050
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
113,934
142,888
Total expenditure
113,934
142,888
Net Incomellexpendlture)
(19,983)
5,289
Final Accounts
14

The Lighthouse Foundation
Notes to the Detailed Statement of Financial Activities
Year ended 31 December 2023
2023
2022
Expenditure on Gharitable actlvlties
Direct charitsble activities
Activities undertaken directly
Wages and salaries
Employerfs NIC
Rent
Rates and water
Light and heal
Repairs and maintenance
Insurance
Other establishment
Motor vehicle expenses
Other motornravel costs
Legal and professional fees
Telephone
Other office costs
Deprecialion
Olher interest payable and similar charges
Donations and missionary
64,308
3,656
16,200
5.803
6,639
1,300
2,558
3,188
1,858
344
2,760
1,018
745
194
81
2,OSO
112,702
77,275
6,099
21,600
6,934
9,101
2,410
2,614
6,205
1,958
1,024
2,tJ60
1,393
1,059
278
78
1,084
141,172
Governance costs
Accountancy fees
1,232
1.716
Expendlture on charitable actlvltles
113,934
142,888
Final Accounts
15