# **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022** # **LIGHTHOUSE OF GOD MINISTRIES (LOGM)** (A Company Limited by Guarantee) **CHARITY REGISTRATION No: 1106326** **COMPANY REGISTRATION No: 5212627** Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF 1 ## **LIGHTHOUSE OF GOD MINISTRIES (LOGM) (A COMPANY LIMITED BY GUARANTEE)** ||**CONTENTS**| |---|---| |Page 3|Legal and Administrative Information| |Page 4 to 8|Directors' Report| |Page 9|Statement of Financial Activities| |Page 10|Balance Sheet| |Pages 11-16|Notes to the Financial Statements| |Page 17|Independent Examiner's Report.| 2 ## **LIGHTHOUSE OF GOD MINISTRIES (LOGM)** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **LEGAL AND ADMINISTRATIVE INFORMATION** **CHARITY NUMBER** 1106326 **COMPANY REGISTRATION NUMBER** 5212627 **DATE OF INCORPORATION** 23rd August 2004 **START OF FINANCIAL YEAR** 1st April 2021 **END OF FINANCIAL YEAR** 31st March 2022 **DIRECTORS AT 31ST MARCH 2022** Reverend Michelle Warren Dr Arthur Wall Sonia Marshall Helen Phillips ## **CHARITY NUMBER** ## **GOVERNING DOCUMENT** Memorandum and Articles of Association incorporated 23rd August 2004. ## **OBJECTS** **a)** To advance the Christian faith in accordance with the statement of beliefs, appearing in the constitution, in the schedule hereto in the British Isles, (United Kingdom, Wales), and the world, as the trustees see fit, and other such purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the charity. **b)** the relief of the poor, sick and needy in Wales and in such other parts of the United Kingdom or the World as the trustees may from time to time think fit. **c)** to advance education including but not by way of limitation education in the Christian religion and Christian lifestyle and awareness of poverty in LOGM projects, to raise urgent funds for the charity projects, in the United Kingdom, Wales and the World as Trustees see fit. **d)** LOGM likes to help projects, where it can in the long term become self sufficient, so we can help them to help themselves, in this way we can help more needy, poor children, widows and people. ## **REGISTERED ADDRESS** ## **BANKERS** Lighthouse of God Ministries c/o Rev. Michelle Warren PO Box 58 Cwmdare Aberdare South Wales CF44 4AF Nationwide Building Society New Oxford House 52-54 High Street Slough Berkshire SL1 1EY ## **INDEPENDENT EXAMINER** Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF 3 ## **LIGHTHOUSE OF GOD MINISTRIES (LOGM)** **(A COMPANY LIMITED BY GUARANTEE)** ## **REPORT OF THE DIRECTORS' FOR THE YEAR ENDED 31ST MARCH 2022** ## _**LIGHTHOUSE OF GOD MINISTRIES. LOGM.**_ ## _**SENIOR DIRECTORS REPORT BY PASTOR MICHELLE WARREN.**_ ## _**AIMS AND OBJECTIVES.**_ _a. To advance the Christian faith in accordance with the statements of believes, appearing in the constitution, in the schedule hereto in the British Isles, (United Kingdom, Wales), and the world, as the trustees see fit, and other such purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the charity._ _b. The relief of the poor, sick, needy, in United Kingdom and Wales and the world, as the Trustees think fit._ _c. To advance education in the Christian religion and Christian lifestyle and awareness of poverty in LOGM projects, to raise urgent funds for the charity projects, in the United Kingdom, Wales and World as Trustees see fit._ _d. LOGM likes to help projects, where it can in the long term become self-sufficient, so we can help them to help themselves, in this way, we can help more needy poor children and widows, and people._ ## **KENYA PROJECT 2021-2022** ## **AFRICA, KIBERA SLUM SCHOOL PROJECT IN NAIROBI** ## **ST STEPHENS SCHOOL.** **St Stephens School** is a privately run shanty School in Kibera slum. The school is run and owned by Head Teacher Angelina Nduta Mutio. In 2007 I met Angelina and was she was trying to help 25 orphans from 2 shacks, in Kibera Slum, Nairobi, Kenya. They had no food, no water, no toilets, no books or stationery, but she was trying to help them. She lives in Kibera slum too and I could see that she had a heart for these children. The school was registered as a self-help group to start with, so they can allow children who do not have uniform, shoes, school fees, to get an education to help them help themselves for their future but now is recognised by the Government as a registered school. Exams are now being sat at the school and the children are doing well despite their very poor circumstances. We went from 25 needy children to 50 needy/orphans to 200 to 600 needy/orphans. Our first job to support the children was to get clean water into the school, through piping. And it continues to give clean water not only to the children and teacher but to that community. Dysentery is one of the number one killer for under 5’s in Kibera and by providing clean water we are saving many children’s lives. We currently have children aged 3 years old to 12 years old, a Primary School class and one Secondary class for 1314-year-olds (UK year 8). The school is now based in Kibera slum. Nairobi, Kenya. The school now has been built of wood, which originally it was just an iron shack. 2 years ago, the children did exceptionally well in their exams. This was recognised and caused some attention as slum schools very rarely do well in such difficult environmental circumstances Angelina believes that the educational reading books and dictionaries which we had brought over with us over the years helped with this marvellous achievement. From this a local Kenyan charity contacted us and rebuilt the school with wood which was a lovely gesture for which we are thankful. 4 ## **LIGHTHOUSE OF GOD MINISTRIES (LOGM) (A COMPANY LIMITED BY GUARANTEE)** ## **REPORT OF THE DIRECTORS' (continued) FOR THE YEAR ENDED 31ST MARCH 2022** ## **SPONSOR A CHILD APPEAL** We have a Sponsor a child appeal for £10. a month. This provides education and food for the children. We give maize flour porridge to the children for breakfast, and this is keeping the children alive. The children also get rice and beans for lunch for the ones who are sponsored. Half of your money pays for a teacher and half goes on food. The teachers all live in Kibera too. ## **COVID 19 KENYA** In this country the Covid rules were relaxed a lot, but in Kenya things remain hard. We still enforced the small groups of children coming into school at various times as been let out at for breaks etc. And we continued to give teachers and children face masks. They also had their temperatures checked at school too on arrival. No children have been ill, and all the teachers have remained well. Our covid appeal remains to carry on raising funds for masks and disinfectant. ## **LIGHTHOUSE CHARITY SHOP** In 2008 we started a Market Charity stall, in Aberdare indoor Market in South Wales, selling second hand clothes, toys ‘brick n Brac’ etc. To raise funds, and awareness for the Charity, In 2009 we opened our 1st shop. A lot more secondhand items came in and we were able to open our 2nd shop 6-months later which was next door to our 1st, with one door as the entrance which went into our 2 shops. By having the shop in Aberdare town, we have managed to continue to establish the Charity In a stronger way. We also have been able to raise more awareness of the Charity’s causes and continue to promote sponsor a child appeal and more donations both items and funding has been gives. By this the charity is more known now in the area. We remain established as a shop and Ministry in the area In 2019 the Retail trade became very hard, so we decided to downsize back to one shop, and we moved to a smaller shop one door up from where we were. None of the above could have been done without our great hardworking volunteers. We continue to take on volunteers who have mental health conditions and learning disabilities, and they are a great team. The shop work has helped to improve our volunteer’s self-worth. They have increase in confidence, have more self-esteem, and have increased their skill base which will hopefully help them get a job in the future. This training and support are essential for the community at this tough financial time, and it gives people hope, has helped to prevent depression while giving volunteers a good routine and valuable work experience. In turn volunteers are able to help a good cause and raised us more funds. Because of Covid, this year we have spent a lot more funds on the shop than in previous years. This has been essential for us to keep the shop open, to protect myself, the volunteers and the general public. We brought in bulk, so we still have masks and hand wash etc for the next financial year. It’s been a tough year, but thanks to the government, we had Covid grants, which really helped provide food and education for the children and helped with charity and shop bills. We are very thankful for the grants. 5 ## **LIGHTHOUSE OF GOD MINISTRIES (LOGM) (A COMPANY LIMITED BY GUARANTEE)** ## **REPORT OF THE DIRECTORS' (continued) FOR THE YEAR ENDED 31ST MARCH 2022** ## **LIGHTHOUSE PROJECT ONE** We have a Sponsor a child appeal for £10. a month. This provides education and food for the children. The children get rice and beans for lunch for the ones who are sponsored. Half of your money pays for a teacher and half goes on food. We have 14 teachers and 2 kitchen helpers who live in Kibera. The shop raises funds for, Angelina Nduta’s rent, which enables her to run the school and also live in a place still in Kibera but a better place away from raw sewage, so she does not get sick, as before she was continually getting Typhoid, and nearly died. New uniform and shoes used to be part too of this money but unfortunately the price of shoes and uniform has got too expensive and the £10 does not cover this expense. We ask sponsors for an extra £15 to give their child a uniform and shoes if they want to donate a one-off gift, but the children need uniform regularly as these are usually the only clothes they have, which they sleep in too. We desperately need more funds again to help these children, but the sponsored funds provide food which is saving lives and provides life changing education. We were able to buy extra food, medicine and stationery to send over to Kenya when needed, thanks to extra funds donated. The school supports children from all different faiths. It is a Christian School but all children from different faiths are allowed to come to the school. We have continued to provide food bags for all the children at Easter and Christmas . Funds came in for us to give each child a food bag. This was great and very emotional that all the children want for Christmas is food. The bag of food, which included maize flour for their porridge, sugar, rice, and beans, had additional gifts of sweets and popcorn with a drink. We blessed the teachers also with a Christmas bonus to help them as they work so hard, and they live in Kibera too in extremely harsh conditions. ## **LIGHTHOUSE PROJECT 2.- THE GUARDIAN PROJECT** When a child is found on the street in Kibera slum with no one to look after them, usually it is because their mum has died and dad has left. This is the most common reason that child becomes a street child. Angelina takes these children to Kibera Children’s Services and the Police to register that child and completes the paperwork to hand those children over to Angelina. From there Angelina provides a family or person for that child to go to, so they have a roof over their head and a nominated carer. Homes will still be in Kibera and in a shack but at least they are safe. Our second project has been set up to raise funds through “Sponsor a Guardian” to help these families provide for the children taken in as many guardians don’t have jobs. Unfortunately, we have not been able to sponsor more guardians this year. The project continues to provide for two children, one child who has sickle cell disease. We pay for his medication too and we continue to support another who is a guardian for a child who has aids. The other 220 guardians who are really struggling, and our worry is the child will end up back on the street, so our dream is to help get all these guardians sponsored, these people, and other struggling families. 6 ## **LIGHTHOUSE OF GOD MINISTRIES (LOGM)** **(A COMPANY LIMITED BY GUARANTEE)** ## **REPORT OF THE DIRECTORS' (continued) FOR THE YEAR ENDED 31ST MARCH 2022** ## **LIGHTHOUSE FELLOWSHIP** We started a café style church this year which has gone well. It is in the middle of our charity shop. People can have tea, coffee and cake for small donation and the money raised from this helps local people in the church and community. Through this church we are able to pastorally help many people who are depressed and suicidal. Others with mental health problems and learning disabilities, social needs and the lonely have also been supported this year. We have given out food parcels from our food box and clothes to help people. Also, we have been able to bless people financially from our pastoral fund in financial emergencies. Even during Covid we provided counselling and home visits to help people through hard times. Shoes and food have also been brought for church members to help them pastorally. We also have helped many homeless people this year with sleeping bags, blankets, clothes, shoes and food. The church is non-denominational like the Charity and is an Independent Modern Church, and part of Lighthouse of God Ministries. Any money that comes in for the children is restricted for Kenya and goes to the children in Kibera slum. The church money is kept separate and helps local people. ## **WEB SITE AND SOCIAL MEDIA** Our website continues to raise funds for the charity: www.lighthouse-of-god-ministries.co.uk These funds have really helped the children - Thank you. Lighthouseofgodministries is our face book page and again thank you to all the Lighthouse supporters who have given to us. ## **SHORT-TERM AND FUTURE DREAMS** **Top priority:** We would like in the near future to be able to get all the children sponsored so we can feed all the children and give uniform and shoes when the children need it. **Other Short-Term Goals are:** - **1)** To purchase more stationery to be given to the project when required, education books, reading books, dictionaries, etc. - **2)** To pay the school fees for those children’s parents’ and guardians who can’t afford fees. - **3)** To provide more teachers training, and better wages. This is very urgent as the teachers live in Kibera too and conditions are very harsh. The children live in the slum and most sleep on the mud floor where there is no electricity, no toilets or clean water therefore: - **4)** We would also like to give a mattress, sheets, and blankets to each child. - **5)** We would like to also give solar lanterns to each child as well, as it is completely dark in their shacks. - **6)** We would also like to raise funds for each child to pay their rent for the shacks they live in. The rent for the shacks is £8 a month. If we could fund this it would leave more money for Food or them and make their lives easier as slum live is very harsh. - **7)** We also would like to meet /keep help with medication bills when children get sick, (as they have to pay for health care, and dental care.) and we would also like to give worming tablets to all the children regularly. - **8)** Also, we would like to give prevention injections for yellow fever, typhoid, tetanus, rabbis, polio, etc ## **Long term goals:** Our children can’t afford to go to secondary school in Kenya. It is our dream to buy land and build a boarding school for both secondary and primary age children about one hour away from Nairobi. This is our dream to help more street and needy orphans. For this reason, I spent a lot of time on the June trip in 2019 looking at prices of land. The land was a lot more expensive than I thought. The land got cheaper the further away to Nairobi we got, and I did like some land 3 hrs away, which would be ideal, and we will pray that one day we can purchase. In the longer term we will also buy land to build a children’s Christian foster home. A big dream but a dream which could help many needy orphans and street children who live in slums. (starting with Kibera). 7 UGHTHOUSE OF GOD 141NIsfiuES {LOGM) (A COMPANY LIM￿E0 BY GiIARAHTEE) REPORT OF ThE DIRECTORS. (eA>ntinu•d) FOR ThE YEAR ENDED 31ST MARCN 2022 L•ng t•rnl 90* (￿￿t￿￿￿1. On our last vffjit we visited SEveral cNhJren's hor￿, and we nke tyJr own home to 9et the thikjren of th¢ street. We a￿0 th* oet guardiins for the children from the home and then be able to get another Ch1￿ off the street ro the Fw)me etc. 50 beds are not bbcked and as many chlklren tan find new FOREVER HOME5. 1 have been tslklng to foster eorers here soclèl ￿er$ ènd hav* assessm￿ts In place and converte¢ papenvork Cultural￿ too and we are re4dy to go ahead lh* 10 th vjlth th1*1￿.3 Serykes tt) Ktsya LYKe we have the lunds to 5tarL LASTING LIGNTHOU$E LeGACY In the long term we %yOu￿ Uke ro help &ive more rhlklrw'$ Ives aound the worf¢. by fundin9 dean water projects, fooo Vojects, tteath project, educatknn projttts, ￿￿Ing projects, ènd 00￿1n9 xhool%. knaller pffjiects indu¢e toy project5 and k￿$. ¢hJb8. For e¥ch pre¢￿v5 chik1 of God. we w•nt bAn9 • srni* aho sav¢ thor phy51ul Jnd spldbjal lThfes. Y1* each chlb# has a r*ht ro educatknn, and a hapfv Ife. To achth wè need tg x4rt by meetlng their nae¢5 for love, se￿rty, housing. protethon. lood, d¥n TATater. aTrJ be4th car& We want the projects to be self-suffkient and to be at4t tr prpvW• for ib* ov4h netsJ5. ThL5 mav kn¥0￿e us 8t¥ung 8orne farmlng projects that our thlbjrnn can akn gEt Invow wlth. Ideas Irthde a thkken l•rn. ond orowir¥J ¥490t•￿ and fru*. ThAnk yoy ttb •ll wbo b•¥• ¢Ontrlbut•J 1fv￿ y•v•nd p••t to h*irt4 Llq*rthou•• ol aod Mlfvllirle Llghthoum ChNdr•n •PPM¢l•t• yoy. st•t•m•nt of Olr•etoY•' Auponylbllltlu: The Charfues kr •n¢ the Companie$ Act re9ulre the Bo•rd of Thjsw to prtpart 5¢Jrement5 for each flnafidal year 9lve ? tr￿ ond fèlr of thi itate of Jffalrs Ot the th•rlty as at the ￿ ol th• finandal year and of the suwus or defkY( ol tbe thar*y. Jfv preparkng those fin￿d* ststem*its the 8Dard 1$ requlred to :. eet su￿￿b* polcies and then athy them wnlstentty.. mèke judgements and eS￿rnateS that art reasonat4e and prudent,. pr¢p•re the statements on th• gokng ￿￿ern bosls Un￿5$ Inap￿•t¢ to Prn5ume tMt the ¢h•fity wlll cmwnui h Oussn•ss' stste whetler appkabk attouniing Stwdjros •TrJ St•t•M•￿ of rnfxJmmw￿ prnctt• hav• boon lolkiw•J, Jbleci to ony mètshal departures dl¥chJ¥¢d explalned ln the nnandal *totthTrwts. b} d) The Oirectors afft responsWJle for rnalntainkng èctourtlng ward5 whth dlsc*se with reosonèb accurncy èt any timt the finjndal pO￿￿n of the chanty and Which are sulfithmt to Sh￿ •￿1 ex￿•$n the charlty, transactions athd qnabkn th@m ro that the flMncW statthments comwy tho Com￿n￿5 kn 2006 •nd tompty ¥Ylth r¢gul•tyon5 made under the Charw AtL They wt abo r¢Swn￿b1e for *uarding the asset5 of the charty and henr¢ for toklng rea80￿￿ steps forth¢ prwertfjon ond detertk)n of lrnud and other Irwu￿rtt￿l. The Clroctors am abo r•5poll*bbe for the contents of the Dlre£tsrs' reptsrr, 4nd Ult reSpOn*￿Ilty of the independ¢nt ex8miner In r*￿tkin to the DITed￿$, Yepfft to examirth9 the report •nd ensurlng thot on the fac2 of the repor¥ tr*re ar• ng th¢O￿￿tr￿￿•S wlth the f¥ures dlsdosed kn the finèncfittl statements. These accounts hwe been pr•pored In ￿e￿I￿anth Nlth the appkab* to COM￿nIeS subject to th¢ sm¥1 compan*5 reglme. l approve the 4ttxhed statemert ol ftnarthi act￿lIeS ba￿nce sheet fc¢ the yw 31rt Marth 20Z2 and onflrm thot I h￿e rnade avaIlab￿ •• 1rtrm1￿ necwry for ts prqjaration. Approved by th• DirKtors on the......_..._.._...£.2...V*.i_. 2023 ...........-._-._.-.-..__ . S￿ned on thdr betsff by okwr..... Prfntsd Narn•'. M. WarT•n ## **LIGHTHOUSE OF GOD MINISTRIES (LOGM)** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2022** ## **Incorporating Income & Expenditure Accounts** |||Unrestricted|Designated|Restricted|**TOTAL**|**TOTAL**| |---|---|---|---|---|---|---| ||**Notes**|Funds|Funds|Funds|**2021/22**|**2020/21**| |||£|£|£|£|£| |**INCOMING RESOURCES**||||||| |**Incoming Resources from Generated**||**Funds**||||| |Donations & Legacies|**3a**|3,916|813|17,843|22,572|43,210| |Activities for Generating Funds|**3b**|-|10,691|-|10,691|5,778| |Other Incoming Resources|**3c**|-|-|-|-|816| |**TOTAL INCOMING RESOURCES**||**3,916**|**11,504**|**17,843**|**33,264**|**49,804**| |**RESOURCES EXPENDED**||||||| |**Costs of Generating Funds**||||||| |Cost of Charitable Activities|**4a**|3,639|11,843|15,217|30,699|49,855| |Governance Costs|**4b**|1,468|-|-|1,468|2,621| |**TOTAL RESOURCES USED**||**5,107**|**11,843**|**15,217**|**32,167**|**52,476**| |**NET INCOMING/(OUTGOING) RESOURCES**||**(1,191)**|**(338)**|**2,627**|**1,097**|**(2,672)**| |Total Funds Brought Forward||(4,454)|-|-|(4,454)|(1,782)| |Transfers Between Funds|**5 & 6**|-|-|-|-|-| |**TOTAL FUNDS CARRIED FORWARD**||**(5,646)**|**(338)**|**2,627**|**(3,357)**|**(4,454)**| Movements on all reserves and all recognised gains and losses are shown above. All of the charity's operations are classed as continuing. The notes on pages 10 to 16 form part of these financial statements. 9 UGtrITHOUSE OF GOD MINISTRIES (LOGfvI) (A COMPA14Y LIMITED BY GiIARANTEE) BALANCE SHEET AS AT 31ST MARCH 2022 Yotal 31-14•Tr22 31ryMap21 Funds Funas Flx•d Amets Tang*Jie Assqts 4.435 4.435 4.435 Current AJs•ts tash at Bank and In Hantt Debtors & 5*£payments 2,228 2.627 4,855 4.351 364 Totsl Currqnt A¥••ts 22• 627 855 15 Cr•lltorA: amounts due wlth41 one year 1.626 1.626 726 NIT CUARFPIT ASSETS 602 2,627 3,229 3,9B9 TOTAL ASSITS less currert l627 ,42 Cr•dltvrni amounts due 4ter om year 11.020 IL.020 12.878 Fund• Of th• Ch•r G•ner*l Funds esion•te(t Funts Restrkte¢ Funds 15.646) 1338) 15,6461 13381 2,627 14.4541 2,027 Tot•1 •und• Dlr•¢torn' A*•pon*bllltl•* The Directors are Sthtssfled that lor p2rbd erKlttl en 31st M•rch 2022 the tharftsble CoM￿nY was entitled fo ex*m￿On Irom the requlrement to obtsIn •n under sectb)n 477 ol the Compan￿$ Act 2006 and that no member or members have reoulr•o thp compony to obt•im an auolt tsl its •ccovhts for the YWT In ouestlon In accordjnce sectbjn 476 of the Att. HoY4ever. In accordir￿ wfth sectk)n 145 of the cha￿e5 Act 2011, the accounts gxarnir*d Oy •n Independent Exwnèw ¥vhose i•port •ppow8 on p4e 17. The Olrectors •cknow*d9e thelr respon￿bI1¢Y for c￿109 *lih tr* r4ukwnqnts of Comp•n*& Act 2006 wlth r•spect kn attovntyw records preparat￿ of •ccounrs. The accounts been pre￿re1 kn k(•rdènct w*h pro¥Wons In Part IS ol Ihe cOm￿n￿$ Art 2006 applc•ty to coM￿nI*S sublect to the siwll comwies réghn• aTrJ in ￿e￿a•n¢t wlth the Repo￿n0 Stond)rd pplkèt4e th the UK and Republt ol Irdarvj IFRSIOZI- The DlrèctDf5 acknow*dge thelr reSpon￿￿nty ror en$urtng that the compony keew proper xcounfjw records whlth comply wlth 386 01 the Act aTrJ for prewrfrHJ flwcK¥l siaterneTrts whieh owé a true fair of the State of affa*5 of the company 05 at rhe end ol the fln•nd41 yE4r and 11 fts profft ènd hiss for the Ik)andal year m •ccordance With the Nuirunents of settv)n$ 394 395 and %¥h*h othwTh44se CoM￿Y wlth the wvlrtmtsits of the Compan*s Att 2f*J6 to Kcounb. so far as ￿?￿￿at4è io the Co￿￿. by the Dknrs on the........................................... Feb￿ary 1023 ....._.._.._.__._.-.......... . ..._._..._._............... . Slgned on thE4r behall by ￿rett￿r... prtnE￿ M. Warren ## **LIGHTHOUSE OF GOD MINISTRIES (LOGM)** **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31ST MARCH 2022** ## **1. ACCOUNTING POLICIES** ## **Basis of Preparation & Assessment of Going Concern** ## **Basis of Preparation** The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011. The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes. ## **Assessment of Going Concern** Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern. ## **Incoming Resources** ## _**Recognition of Incoming Resources**_ These are included in the Statement of Financial Activities (SOFA) when: ▪ the charity becomes entitled to the resources; ▪ the Directors are virtually certain they will receive the resources; and ▪ the monetary value can be measured with sufficient reliability. ## _**Incoming Resources with Related Expenditure**_ Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA. ## _**Grants and Donations**_ Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources. ## _**Tax Reclaims on Donations and Gifts**_ Incoming resources from tax reclaims are included in the SOFA in the same financial period as the gift to which they relate. ## _**Gifts in Kind**_ Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable. ## _**Donated Services and Facilities**_ These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. ## _**Volunteer Help**_ The value of any voluntary help received is not included in the accounts but is described in the Directors' annual report. 11 ## **LIGHTHOUSE OF GOD MINISTRIES (LOGM)** **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022** ## **1. ACCOUNTING POLICIES (Continued)** ## **Expenditure and Liabilities** ## _**Liability Recognition**_ Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. ## _**Governance Costs**_ Include costs of the preparation and examination of statutory accounts, the costs of the Directors' meetings and cost of any legal advice to Directors on governance or constitutional matters. ## _**Grants with performance conditions**_ Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output. ## _**Changes in Accounting policies and previous accounts**_ There has been no change to the accounting policies (variation rules and methods of accounting) since last year, and no changes to the previous accounts. ## _**Grants payable without performance conditions**_ These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity. ## _**Taxation**_ The charity is exempt from tax on its charitable activities. ## _**Legal Status of the Charity**_ The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. ## _**Fixed Assets**_ These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or, if gifted, at the value to the charity on receipt. ## _**Depreciation Expense**_ Depreciation is calculated at a rate to write off the cost of tangible fixed assets on a reducing balance over their estimated useful lives. The rates applied per annum are as follows: |Library||25%|||||| |---|---|---|---|---|---|---|---| |Office Equipment||10%|||||| |Fixtures & Furniture||25%|||||| |**2. TANGIBLE FIXED ASSETS**|||||||| |||Land &|Fixture &|||Office|**Total**| |||Buildings|Furniture|Library||Equipment|**2021/22**| |||£|£|£||£|£| |Cost|01-Apr-21|4,435|||||4,435| |Additions||-|-||-|-|-| |Cost at|31-Mar-22|4,435|-||-|-|4,435| |Depreciation|01-Apr-21|-|||||-| |Charge||-|||-|-|-| |Depreciation at|31-Mar-22|-|-||-|-|-| |Net Book Value|31-Mar-22|**4,435**|**-**||**-**|**-**|**4,435**| |Net Book Value|31-Mar-21|4,435|-||-|-|4,435| ||||||||| The annual commitments under non-cancelling operating leases, capital commitments, contingent liabilities are as follows: 31st March 2022 : None 31st March 2021 : None 12 ## **LIGHTHOUSE OF GOD MINISTRIES (LOGM)** ## **(A COMPANY LIMITED BY GUARANTEE)** **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022** ## **3. INCOMING RESOURCES** |**a) Donations & Legacies**
Gifts & Donations
Grants - RCT Council (Lockdown)
**b) Activities for Generating Funds**
Charity Shop
**c) Other Incoming Resources**
Sundry Income
**4. RESOURCES EXPENDED**
**a) Cost of Charitable Activities**
Advertising & Publicity
Bank Charges and Fees
Charitable Grants
Depreciation Expenses
Equipment Costs
General Expenses
Insurance Costs
License & Subscriptions
Printing, Postage & Stationery
Rent & Rates
Repairs & Maintenance
Shop Costs
Staff Costs
Sundry Expenses
Telephone Costs
Travel & Subsistence
Utility Costs
**b) Governance Costs**
Independent Examiners Fees
Legal & Professional Fees|Unrestricted
Designated
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
Funds
**2021/22**
**2020/21**
£
£
£
£
£
1,916
813
17,843
20,572
19,210
2,000
-
-
2,000
24,000| |---|---| ||**3,916**
**813**
**17,843**
**22,572**
**43,210**| ||10,691
-
10,691
5,778| ||**-**
**10,691**
**-**
**10,691**
**5,778**| ||-
-
-
-
816| ||**-**
**-**
**-**
**-**
**816**| ||0
24
24
24
0
1
1
838
185
12,301
12,486
31,751
-
-
-
-
-
1,488
2,372
2,372
-
-
529
529
295
-
216
216
-
251
-
251
2,065
422
7,500
7,922
5,250
214
-
214
584
367
367
3,946
-
2,400
2,400
-
3
-
2,235
2,232
-
198
714
912
1,125
-
100
465
565
1,147
208
208
1,343| ||**3,639**
**11,843**
**15,217**
**30,699**
**49,855**| ||900
-
-
900
726
568
-
568
1,895| ||**1,468**
**-**
**-**
**1,468**
**2,621**| 13 ## **LIGHTHOUSE OF GOD MINISTRIES (LOGM)** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022** ## **5. DESIGNATED FUNDS** ## **CURRENT FINANCIAL YEAR** |Charity Shop Fund
**PREVIOUS FINANCIAL YEAR**
Charity Shop Fund|**Balance**
**Balance**
**01-Apr-21**
Income
Expenditure
Transfers
**31-Mar-22**
£
£
£
£
£
-
10,691
11,843
(1,151)| |---|---| ||**-**
**10,691**
**11,843**
**-**
**(1,151)**| ||**Balance**
**Balance**
**01-Apr-20**
Income
Expenditure
Transfers
**31-Mar-21**
£
£
£
£
£
-
5,778
12,682
6,904
-| ||**-**
**5,778**
**12,682**
**6,904**
**-**| The designated funds are wholly represented by the Charity's cash reserves. ## **6. RESTRICTED FUNDS** ## **CURRENT FINANCIAL YEAR** |Kenya Fund
**PREVIOUS FINANCIAL YEAR**
Kenya Fund|**Balance**
**Balance**
**01-Apr-21**
Income
Expenditure
Transfers
**31-Mar-22**
£
£
£
£
£
-
16,556
15,217
1,339| |---|---| ||**-**
**16,556**
**15,217**
**-**
**1,339**| ||**Balance**
**Balance**
**01-Apr-20**
Income
Expenditure
Transfers
**31-Mar-21**
£
£
£
£
£
-
11,729
31,751
20,021
-| ||**-**
**11,729**
**31,751**
**20,021**
**-**| The restricted funds are wholly represented by the Charity's cash reserves. 14 ## **LIGHTHOUSE OF GOD MINISTRIES (LOGM)** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022** ## **7. CASH AT BANK AND IN HAND** |Cash at Bank and in Hand|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Mar-22**
**31-Mar-21**
£
£
**£**
**£**
2,228
2,627
4,855
4,351| |---|---| ||**2,228**
**2,627**
**4,855**
**4,351**| ## **8. DEBTORS AND PREPAYMENTS** |Prepayments
Sundry Debtors
**9a. CREDITORS:**Amount falling due within a year
Accruals
Sundry Creditors
Independent Examiners Fee
**9b. CREDITORS:**Amount due over more than a year
Bounceback Loan
Director's Loan|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Mar-22**
**31-Mar-21**
£
£
**£**
**£**
-
-
-
364
298
-
298
-| |---|---| ||**298**
**-**
**298**
**364**| ||Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Mar-22**
**31-Mar-21**
£
£
**£**
**£**
-
-
-
**-**
-
-
-
-
1,626
1,626
726| ||**1,626**
**-**
**1,626**
**726**| ||Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Mar-22**
**31-Mar-21**
£
£
**£**
**£**
7,959
-
7,959
10,000
3,061
-
3,061
2,878| ||**11,020**
**-**
**11,020**
**12,878**| ## **10. RECONCILIATION OF MOVEMENT ON CAPITAL AND RESERVES** The Company is Limited by Guarantee and is a Charity registered with the Charity Commission number 1106326 and is not, therefore, subject to Corporation Tax and does not have a Share capital. |**Note**
Profit / Deficit for the financial year
Balance Brought Forward
Closing Funds as at 31st March 2022|**2021/22**
**£**|**2020/21**
**£**| |---|---|---| ||1,097|(2,672)| |||| ||**1,097**|**(2,672)**| |||| ||(4,454)|(1,782)| |||| |||| ||**(3,357)**|**(4,454)**| 15 ## **LIGHTHOUSE OF GOD MINISTRIES (LOGM)** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022** ## **12. STAFF COSTS AND NUMBERS** |**TOTAL**
**2021/22**
**£**
Gross Wages & Salaries
2,400
Employer's National Insurance Costs
-
Pension Contributions
-
**2,400**
Employees who were engaged in each of the following activities:
**TOTAL**
**2021/22**
Charitable Activities
1
**1**|**TOTAL**
**2020/21**
**£**
-
-
-| |---|---| ||**-**| ||**TOTAL**
**2020/21**
1| ||**1**| The Charity operates a PAYE Scheme to pay all employed members of Staff and no employees received emoluments in the range of £50,000 to £60,000 (2020/21: None) ## **11. PAYMENTS TO DIRECTORS** During the financial year Director Revd Michelle Warren received £2,400 (2020/21: NIL) in salary related payments for Lighthouse of God Ministries in furthering the Charity's objects. No payments were made to Directors or any persons connected with them during this financial period. No material transaction took place between the organisation and a Director or any person connected with them. The charity currently has an outstanding loan of £3,061 due to Director Michelle Warren. ## **12. RISK ASSESSMENT** The Directors actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Directors have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. ## **13. RESERVES POLICY** The Directors have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The directors aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Directors will endeavour not to set aside funds unnecessarily. ## **14. PUBLIC BENEFIT** The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the directors report. The Directors confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake. 16 ## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS** Report to the trustees/ members of the Lighthouse of God Ministries (LOGM) the accounts for the year ended 31st March 2022 set out on pages 9 to 16. ## **Respective responsibilities of trustees and examiner** The Charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements. The trustees are satisfied that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination. Having satisfied myself that the charity is not subject to audit, and is eligible for independent examination, it is my responsibility to:- a) examine the accounts under section 145 of the Act; b) to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act; and; c) to state whether particular matters have come to my attention. ## **Basis of independent examiner's statement** I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales in relation to the conducting of an independent examination, referred to above. An independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements , and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. The procedures undertaken do not provide all the evidence that would be required in an audit , and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below. I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtain written assurances from the trustees of all material matters. ## **Independent examiner's statement** In the course of my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that in, any material respect, the trustees requirements: · to keep accounting records in accordance with section 386 of the Companies Act 2006; and · to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of recommended Practice: Accounting and Reporting by Charities. have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Keith Richards Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF Date: 28 February 2023 17