LIGHT FOR CHILDREN LIMITED
ANNUAL REVIEW &
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
SEPTEMBER 30 2022
Company Limited by guarante•- Registration No: 06138890
Charity Registration No - 1120680

LIGHT FOR CHILDREN LIMrrED
TRUSTEES, REPORT & FINANCIAL STATEMEHrs
YEAR ENDED SEPTEMBER 30 2022
CONTENTS
General Information
Trustees. and Directors. Report
Statement of Financial Activities
Balan￿ Sheet
Accounting Policies
Notes to the accounts

LIGHT FOR CHILDREN LIMrrED
GENERAL INFORMATION
YEAR ENDED SEPTEMBER 30 2022
DIRECTORS
David Bamsley
Michael Emery
Margaret Nevill
Trish McElroy
Brian Buckley
Mary Aplin
Maureen Howe
Chris Howe
TREASURER
Mary Aplin
COMPANY SECTRETARY
Trish McElroy
REGISTERED OFFICE
100 Rochester Avenue
Burntwood
WS7 2DH
BANKERS
Ctroperative Bank PLC
1 Balloon St
Manchester
M60 4EP

LIGHT FOR CHILDREN LIMITED
TRUSTEES, AND DIRECTORS. REPORT
YEAR ENDED SEPTEMBER 30 2022
The Diredors, ￿10 are the Trustees of the charitable company. present the annual report and
financial statements for the year ended September 30. 2022.
STRUCTURE, GOVERNANCE AND MANAGEMEKr
Govemlng Document
The charity is a company limited by guarantee and is govemed by its Memorandum and Articles of
Association dated March 5 2007. as amended by special resolution dated 10 August 2007. It
registered as a charity with the Charity Commission from 29 August 2007. Membership is open to
those who apply in the fomi required by the Directors and are approved by the DireGtors. There are
¢urrenUy 8 members of the company. each of whom agree to Gontribute a sum not ex￿edIng £1 in
the event of the charity being wound up.
Appointmen( Induction and training of Directors and Trustees
Trustees We￿ initially selected on the basis that they V￿re committed to the con￿pl of Light for
Children Ltd. had been involved in the previous work carried out in Romania via St Johns Church,
Chase Terra￿, and had an appropriate range of skills to ensure that the charity was successfully
launched. Each year the Directors consider vthether there is a need to expand the range of skills
and Gonsider inviting others tojoin their number. knght for Children has no specrfic policy for Director
Training, but training opportunities arKI governan￿ infonnation is forwarded to Directors where
appropriate. Each year one third of the dirertors retire, being those longest in office and are eligible
for re-election.
Organisation
The Board of Directors. which must have a minimum of three members, administers the charity and
meets as ne￿$sary. The Board delegate certain functions to a Managemenl Committee which
comprise of individuals committed to the objects of Light for Children and actively involved in
fundraising activrties.
OBJECTIVES AND ACTMTIES
The objectives of the charity are:
°The advancement of the Christian faith through the relief of need, hardship or
sickness amongst children and young people. resident in or citFzens of Romania, by
offering social. educational. cultural, medical, emotional and spiritual support
according to Christian prinGiples."
The Directors seek to achieve these objectives by providing support to children and young people
in the Romanian town of Dorohoi. focusing primarily on those living in families in poverty or with
needs or living within, or re￿rrtlY moved on from. the ststtrrun orphanage system. The activities
are carried out by Helen & Costel Cosman, who live in Dorohoi and are dedicating their lives to
support these children and young people. Helen & Costel are supported by a team of volunteers
vtho raise funds to enable this work to continue.

LIGHT FOR CHILDREN L]m￿ED
TRUSTEES, AND DIRECTORS, REPORT
YEAR ENDED SEPTEMBER 30 2022
Statement of publlc benefft
The trustees have referred to the infomiation contained in the Charity Commission's general
guidan￿ on public benefft when reviewng the aims and objectives and in plannin9 future a¢tivities.
The trustees believe that the activities carried out benefrt the public by providing services and
otheThvise assist individuals in need because of poverty. ilkhealth. disabilty or lack of opportunty.
ACHIEVEMENTS AND PERFORMANCE
2021122 proved to be an easier year for the charrty, here in the UK, and also for Helen in Romania.
as Ihe covid pandemic tecame more under control. Light for Children thartty is so privileged to
have such an amazing group of supporters, who have continued to help the work Helen carries OLrt
in Romania. Every donalion makes a huge differen￿ to those in Romania. As restrictions eased
and we felt folk V￿re beginning to feel more comfortable in meeting in public, we ran three Coffee
and Cake aftem¢)ons. We were also alJe to benefft from the skills ofthe Shanty Singers which made
the events even more popular. It was great to te able to meet again with our supporters and were
encouraged by the funds raised at the events. The giving from our supporters and our fund raisers
really blessed Helen and the Committee. This meant y￿ were able to begin the new financial year
in very healthier position. Helen continues to help the thildren, young people, and families in
Dorohoi. Helen's skills in negotiating the necessary help in Ihe changing ￿rcUMstan￿$ have again
benefrtted and blessed the lives of the people the charity cares for. We thank her for the selfless
work and help she provides in making lives a littie easier in that area of Romania.
FINANCIAL REVIEW
Income for the yearwas £22.207 {2020121 £20.484). This consisted mainly of donations and related
gift-aid, together with proceeds from some furKlraising activities. The donations from individuals and
organisations remains stable and there has been an increase in gfft aid tax refund income.
Expendtture of £20,149 (2020r21 £21,932) induded £11,390 (2020121 £13,430) spent directly on
the provision of serVI￿S to the young people, and £6,342 {2020121 £6,354) was paid to Helen &
Costel directly to provide for their personal needs, restrscted fund donations given specifically
for that purpose. Other expenditure was kept to a minimum. The￿ was a surplus of income over
expenditure of £2,058 (2020121 deficit in income -£1.449), and this has èeen taken to accumulated
resen48s.
RISK REVIEW, FUNDS AND RESERVES POLICY
The Trustees a￿ active￿ involved in the tharity and monitor risk in an inft)￿nal way.
The trustees recognise the need for the Chartty to establish and maintain reserves to enable it to
¢ontinue to carry out rts charitable objectives in the event of UnfOreseeat￿e matters arising. They
have resolved to maintain unrestricted free reserves sufficient to Gover 3-6 months. average running
costs, c£10,000. At such a level the young people in Dorohoi could expect to continue receiving
support for a reasonable period should new donations be unavailable for any reason. At 30
September 2022, free reserves stood at £19,966 whith is hwher than this range.

LIGHT FOR CHILDREN LIMrrED
TRUSTEES, AND DIRECTORS, REPORT
YEAR ENDED SEPTEMBER 30 2022
The movement on funds I￿ld by the tharity are detailed in note 10 to the financial statements.
PLANS FOR THE FUTURE
The charity wll continue to organise fund raising events and activities. towards the work in Romania.
As funds become available. the charty will make grants to individuaL8 in Romania or other charitable
organisations wrth similar aims. will support the expenses of Helen and Costel Cosman in carrying
out their work in Romania. We will provide funds to purchase tlems to support and help children,
young people and families of Romania and will consider other ways in which thè needs of these
people of Romania Gan be met.
DIRECTORS, RESPONSIBILrriES IN RELATION TO THE FINANCIAL STATEMENTS
Company law requires the Directors to prepare financial statements for each finanaal year. which
give a Irue and fair view of the state of the company and of the surplus or defiot of the company for
that period. In preparing those finanual statements the directors have: _
selected surtable accounting policies and applied them consistently
made judgments and estimates Ihat are reasonable and pruderrt
stated whether applicable accounting standards have been followed. subjeGt to any
matenal departures disclosed and explained in the financial statements.
prepared the financial statements on the going COn￿M basis.
The Directors are responsible for keeFyng records which disclose wtth reasonable accuracy al any
time the financial position of the company and to enable them to ensure that the financial statements
omply with the Companies Act 2C(E. They are also responsible for safeguarding the assets of the
Company and hen￿ for taking steps for the prevention and detection of fraud and other
irrégularities.
SMALL COMPANY PROVISIONS
This rewt has been prepared in accordance with the special provisions applicable to companies
subject to the small Company regimes, as set out in parts 15 and 16 of the Companies Act 20(￿.
Approved by the directors and signed on their behalf by
DIRECTOR
Date:

LIGKf FOR CHILDREN LIMITED
STATEMENT OF FINANCIAL ACTlVtnES
FOR THE YEAR ENDED SEPTEMBER 30 2022
Unrestrtcted Restricted Totsl
Funds
Funds
2022
Total
2021
INCOME
Donations
Fundraising
Investment income
TOTAL INCOME
11,397
3.134
7.676
19.073
3,134
19.914
570
14,531
7,676
22.207
20,484
EXPENDITURE
Grants paid
Fundraising costs
Costs of charitable actbvit*s
Charty admin
TOTAL EXPENDITURE
11.782
331
12.113
8.036
19,818
331
20,149
21,803
129
21,932
8.036
NET INCOME I (EXPENDITURE) FOR THE
YEAR BEFORE TRANSFERS
2,418
{360)
2.058
11,448}
TRANSFERS
10
(S￿)
NET INCOME I (EXPENDITURE) FOR THE
YEAR A￿ER TRANSFERS
1.918
140
2,058
{1,448)
FUND BALAIICES BROiIGHT FORYIARD
10
17.817
853
18,670
20,119
FUND 8ALANCE3 CARRIED FORWARD
10
19.735
993
20,728
18,671
TOTAL RECOGNISED GAINS AND LOSSES
The￿ were no other gains or losses in the ts¥o years other than those Stat￿ atove.
CONTINUING OPERATIONS
None of the companls operations 7bEre acquir￿1 or disposed of during the above financial years.
The notes on pages 7 to 9 form part of these financial statements.

LIGHT FOR CHILDREN UMfTED
BALANCE SHEET AT SEPTEMBER 30 2022
2022
2022
2021
2021
CURRENT ASSErs
Debtors
Cash at Bank and in Hand
1.152
17,518
18,670
19.365
20.728
CREDITORS
Amounts falling due in 1 year
NEf CURRENT ASSETS
20.728
18,670
NET ASSETS
18,670
FUNDS
Unrestl￿ted
Restri¢ted
TOTAL FUNDS
10
10
10
19.735
993
20,728
17,817
853
18,670
The notes on pages 7 to 9 fom) part of these financial sL2tements.
These accounts have been prepared in acc(xdance with the s￿181 provisions applicable to companies
subject to the small company regimes. as set out in parts 15 and 16 of the Companw Act 20C6
For the year ended September 30 2022 the ￿panY vra5 entived to the exempts.on from audit under
section 477 of the Companies Act relating to small companies.
No members have required the Company to obtain an ajdit of Trts accounts for the year in question in
accordance with section 476
The Directors acknowledge their responsibilty for.
{1) complying with the requirements of the Act with to aCc￿nting records and the prepaiation of
accounts..
lil) preparing accounts in ac0)rdar￿e with the provisions applicable to o)mpanies subject to the small
companies, regime
Approved by the T￿￿tee8 on:_
And signed on their beh8W by.'_
Trustee

LIGHT FOR CHILDREN LIMftED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 3112022
1 ACCOUNTING POUCIES
The principal accounting polrcies adoptwj in the preparation of the firkgnc￿1 statements are set out below.
Basis of accountlng
The accounts have b*n prepared on a going con￿rn basis, in accordance ￿ the historical cost
convention and compty with the Ststement of R￿0￿mended Practice -Accounting and Reporting by
Charities 2015 (FRSSE)" .
Fund accounting
General funds are available at the dis(¥etion of the directors in furtherance of the general objectives of the
company. Designated fvnds are those set aside ty the directors for specific purposes and may be
released to general funds at their discreti￿.
Restricted funds are funds $uFiect to specific reStr￿10￿S and conditions ImF￿Sed by funders or by the
purpose of the grant. Details of the balances on restricted funds are gNen in the notes to the financial
slatements.
Incomlng resour¢es
Income is recognised in the accounting pemd in which it is recep4able. except in the following
circumstances. when the ir￿￿ne is deferred and induded in creditors..
Where the income relates to a future a￿ountIng period
Where some of the tems and wnditrons of the grant have rK)t met, including the incurring of
expenditure and the grant ¢x)nditi'ons are s￿h that unspent grant rnust be refvnded.
Income indudes grants in resF*cI of revenue and cawtsl items.
Expenditure
Costs are defined as follows."
Costs of generating ￿ndS
Include those ¢0sts associth with attracting voluntary income and
in applyiThJ for new funding and sponsorship.
Charitable expenditure
The c£tsts of the development and delivery of the charitable
Goveman¢e costs
The costs associated with meeting the constitutional and statutory
requirements of the charity including fees for extemal S¢TUtiny of the
accounts and costs linked to the strategic management of the
charity.

LIGHT FOR CHILDREN LIMITED
NOTES TO THE FINANCIAL STATEMEKfs FOR THE YEAR ENDED SEPTEMBER 30 2022
Unrestricted Restricted Totsl
2022
2022
2022
Total
2021
2 DONATIONS
Donalions received from groups and organisatM)ns
Donations received from indrvrduals
Tax refijnd from Gift-aid scheme
2.400
4.300
976
7.676
5.240
11,064
2,769
4,480
13,378
2,056
19.914
6.764
1,793
11.397
3 FUNDRAISING INCOME
Concerts & coffee mornings
Christmas?
Quiz night
Other
1,438
1.075
1.075
621
3.134
621
3,134
570
570
4 GRANTS PAID
Romanian Aid Foundation
5 CHARITABLE EXPENDMJRE
Services to beneficiaries
Ukrainian re￿eeS
Helen & Costel personal expenses
Helen's savings plan
Insurance
Bank charges ￿lating to overseas transfers
11,390
11.390
13.430
550
6.342
1.144
6,342
1.144
302
6.354
1,617
302
100
21,803
302
90
11,782
8.036
6 CHARITY ADMIN
CCPAS fees ￿ DBS checks etc.
331
331
331
331
129
129
7 INCOMING RESOURCES FOR THE YEAR
This is slated after charging..
2022
20
Independent Examinerfs fees
Trustees expenses & remuneration
Trustees are entitbj to c￿lM out of pocket expenses but during the no such ck7ims were received
8 DEBTORS
2022
2021
Prepaid Insuran
Gtft aid claim ouistanding
311
1,052
1.363
302
850
1,152

LIGTrrr FOR CHILDREN LIMrrED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30 2022
2022
2021
9 Bank & cash balances
Held in UK banks
Held in Romanian bank or cash
19,365
17,518
19.365
17,518
10 STATEMENT OF FUNDS
8alan¢•
01n012021 Income Exwidituro Trnnsfers
Balancg
3010912022
Unrestricted Funds:
General reserves
17.817
14.531
(12.113)
{500}
19.735
17.817
14.531
{12.113)
(500)
Restricted Funds:
Helen & Costel personal expenses
Helen's savings plan
Ukranian refugees
Charity Administratiijn
19,735
176
677
5,893
1.121
(6.342}
{1.144)
(550)
500
227
654
7,676
{8,036)
993
Total Funds
18.670
22,207
20,149
20.728
Restricted fvnds. Hèlen & Cost•l's peiyofwl expwrsos and rAvings plan
Donations are received regularty foT the wrpose of providing suppcrft to Helen & Co$lel Cosrnan.
including covering the cost of flights lo the UK. h¢￿thYS, ttems and to 5ubsidtse their living costs in
Romania. Donations are paid over to Hden and Costel monthty. The bala￿e at the year end represents the
donations received in the final month *cgether grft aid cL4ims for the per￿)d to September. and these bvill be paid
over in the new finanaal year. During the year donatio￿ were made speaficalty to support a sawngs plan for Helen.
and this will be p8id over ￿en she has e*ablished a suitat* Investm￿ vehicle.
Rgstrlcted fvnds . Charfty Administrntion
The Trustees of the Charty are committed to the i(ka that wherever p)S5ible general donations to the c*arrty should
not be used to fund administration. For that reason they each make a speufic personal cash donation every year
which is held in a restricled ￿nd to be used for Charity Governan￿ and Admin costs. In addrtion they make in-kind
donati¢)ns of item5 SLth as s￿ti￿y, stamps and the ￿$t ofts just g￿ing **bsile
11 ANALYSIS OF NET ASSEfs BETWEEN FUNDS -Unrgstrlct•d Fvnds-
Fund balances at September 30 2021
G•neral Designated Restri¢ted
are represented ty:_
Funds
Funds
Totsl
Bank Balances
Prepaid Insurance
Gift Aid debtor
19,015
311
350
19,365
643
993
1.052
20,728
19,735
12 TAXATtON
The Company is a regi*ered charity and is &rtitled to dawn annual exempt￿ from UK corporatiw tsx under $505
ICTA 1988