LIGHT FOR CHILDREN LIMITED
ANNUAL REVIEW &
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
SEPTEMBER 30 2023
t Light for
Children
Company Limited by guarantee - Registration No: 06138890
Charity Registration No - 1120680

LIGHT FOR CHILDREN LIMITED
TRUSTEES, REPORT & FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30 2023
CONTENTS
General Info￿natIOn
TTUStees' and Directors. Report
Statement of Financial Activities
Balan￿ Sheet
Accounting Policies
Notes to the accounts

LIGHT FOR CHILDREN LIMITED
GENERAL INFORMATION
YEAR ENDED SEPTEMBER 30 2023
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
Bumlwood
WS7 2DH
BANKERS
C(Foperative Bank PLC
1 Balloon St
Manchester
M60 4EP

LIG￿￿ FOR CHILDREN LIMrrED
TRUSTEES, AND DIRECTORS. REPORT
YEAR ENDED SEPTEMBER 30 2023
The Directors, who are the Trustees of the charitable company, present the annual report and
financial statements for the year ended September 30, 2023.
STRUCTURE, GOVERNANCE AND PAANAGEMENT
Governlng Document
The charity is a company limrted by guarantee and is governed by its Memorandum and Articles of
Association dated March 5 2007, as amended by sp8cial resolution dated 10 August 2007. It
registered as a charity wtth the Chanty Commission from 29 August 2007. Membership is open to
those who apply in the form required by the Directors and are approved by the Directors. There are
currently 8 members of the company. each of whom agree to contribute a sum not exceeding £1 in
th8 8vent of the charty being wound up.
Appolntmen( Inductlon and training of Directors and Trustoes
Trustees We￿ initially selected on th8 basis that they were committed to the concept of Llght for
Children Ltd, had been involved in the previous work carried out in Romania via Sl Johns Church,
Chase Terrace, and had an approrKiate range of skills to en8ur8 that the tharity was successfully
launched. Each year the Directors consider whether there is a need to expand the range of skills
and consider Inviting others to join their number. Light for Children has no specific policy for Dire¢lor
Training, but training opportunities and govemance infomiation is forwarded to Dir8¢tors where
appropriate. Each year one third of the direclors retire, being those long88t in office and are eligible
for r8-8le¢tion.
Organisation
The Board of Directors, which must have a minimum of three members. administers the charity and
meets as necessary. The Board delegate certain functions to a Management Committee which
comprise of individuals committed to the obj'ects of Light for Children and actively involved In
fundraising activities.
OBJECTIVES AND ACTIVITIES
The objectives of the charity are:
'The advancement of the Christian farth through the relief of need, hardship or
sickness amongst children and young peo￿e, resident in or crtizens of Romania, by
offering social, educational. cultural, medical, emotional and spiritual support
according to Christian Princi￿es.°
The Directors seek to achieve these objectives by providing support to children and young people
in the Romanian town of Dorohoi, focusing primanly on those living in families in poverty or with
needs or living within, or recently moved on from, the state-run orphanage system. The activities
are carried OLrt by Helen & Costel Cosman, who Itve in Dorohoi and are dedicating their lives to
support these children and young people. Helen & Costel are supported by a team of volunteers
who raise funds to enable this work to conts'nue.

LIGHT FOR CHILDREN LIMITED
TRUSTEES, AND DIRECTORS, REPORT
YEAR ENDED SEPTEMBER 30 2023
Statement of public benefft
Th8 trustees have referred to the infonnation contained in the Chanty Commission's general
guTrdance on public benefit when reviewing the aims and 0￿.ectiveS and in planning future activtties.
The trustees believe that the activities carried out benefft the public by providing services and
otherwise assist individuals in need because of FM)verty. ill-health, disability or lack of opportunity.
ACHIEVEMENTS AND PERFORMANCE
Light for Children charity is 80 privileged to have such an amazing group of supporters, who hav8
continued to help the work Helen carries out in Romania. Every donation makes a huge differen¢e
to those in Romania. As in previous years, supporting the chIld￿n and young people living in
state car8 in Dorohoi has teen our prionty We have continued to pay for their prescribed
medication, m8dical tests. first aid and sunscreen products. optician appointments, glasses. and
dental care. We have continued to fund schoolbooks and extra tuition as needed and have
provided ongoing monthly sponsorship to several young adults to help cover their university
expens8s. We continue to be extremely well supported which helps to provide all the service8
mentioned and more. We had three very successful events to help the Lighl for Child￿n funds.
An amazing evening concert wrth Gan Teideal an Irish band. and a fantastic Garden Party where
we were able to enjoy tea and cake and a good catch up wilh folk. Lastly, we had an excellent
QU￿ night, which challenged the brain cellsl The giving from our supporters and our fund raisers
has really blessed H818n and the Committee. Thank you for another successful year.
FINANCIAL REVIEW
Income forthe yearwas £21,733 (2021r22 £22,207). This consisted mainly of donations and related
gift-aid, together with proceeds from some fundraising activities. The donations from individuals and
organisations remains stable and there has been an increase in grft aid tax refund income.
Expenditure of £26,237 (2021122 £20,149) induded £16,803 (2021122 £11,3￿) spent directly on
the provision of services to the young people, and £6,754 {2021122 £6,342) was paid to Helen &
Costel directly to provide for their personal needs, from restricted fund donations given specrfically
for that purpose. Other expenditure was kept to a minimum. There was a deficit of income over
expenditure of £4,504 12021122 surplus in income £2,058), and this has been taken from
accumulated resen4es.
RISK REVIEW, FUNDS AND RESERVES POLICY
The Trustees are actively involved in the charity and monitor risk in an infomial way.
The trustees recognise the need for the Chanty to establish and maintain reserve$ to enable it to
continue to cary out tts charitable objectives in the event of unforeseeable matters ar¢sing. They
have resolved to maintain unrestricted free reserves sufficienl to cover M months, average running
costs. c£10.000. At such a level the young people in Dorohoi could exFect to continue receiving
support for a reasonable pericKI should new donations be unavailable for any reason. At 30
September 2023, free reserves stood at £16,224 which is higher than this range.

LIGHT FOR CHILDREN LIMITED
TRUSTEES, AND DIRECTORS. REPORT
YEAR ENDED SEPTEMBER 30 2023
The movement on funds held by the charrty are detailed in note 10 to the financial statements.
PLANS FOR THE FUTURE
The charity will continue to organise fund raisir@ èvènts and activities, towards the work in Romania.
As funds become available. the charity will make grants to individuals in Romania or other charitable
organisations with similar aims. will support the expenses of Helen and Costel Cosman in carrying
out their work in Romania. We will provide funds to purchase items to support and hèlp children,
young people and families of Romania and will consider other ways in which the needs of these
people of Romania can be mel.
DIRECTORS. RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS
Company law requires the Directors to prepare financial statements for each financial year, which
give a true and fair view of the state of the company and of the surplus or defictt of the company for
that period. In preparing those financial statements the directors have.. -
selected suitable accounting poliaes and applied them consistently
made judgments and estimates that are reasonable and prudent
stated whether applicable accounting standards havè been followed, subject to any
material departures disclosed and explained in the financial statements.
prepared the financial Statements on the going concern ba818.
The Directors are responsible for keeping records which disclose with reasonable accuracy at any
time the financjal position of the company and to enable them to ensure that the financial statements
comply with the Companies Act 20(6. They are also responsible for safeguarding the assets of the
company and hence for taking Ste￿ for the prevention and detection of fraud and other
irregularities.
SMALL COMPANY PROVISIONS
This report 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 2006.
Approved by the diredors and signed on their behalf by
DIRECTOR
Date..
211112+

LIGHT FOR CHILDREN LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED SEPTEMBER 30 2023
Notes Unrestricted Restricted
Funds
Funds
Total
2023
Total
2022
INCOME
Donations
10.948
2.920
7.865
18.813
2,920
20,148
2,059
Fundraising
Investment income
TOTAL INCOME
13.868
7.865
21,733
22,207
EXPENDITURE
Grgnls paid
Fundraising costs
Costs of tharilable ath'vth'es
Charity admin
TOTAL EXPENDITURE
17.229
937
18.216
7,991
25,220
967
26.237
19.818
331
20,149
8.021
NET INCOME I {EXPENDITUREI FOR THE
YEAR BEFORE TRAMSFERS
{4,348>
{156}
14,5041
2,058
TRANSFERS
10
239
1239)
NET INCOME I IEXPENDITUREI FOR THE
YEAR AFTER TRANSFERS
(4,109)
{395)
(4,504)
2,058
FUND BALANCES BROUGHT FORWARI
10
19.966
762
20,728
20,119
FUND BALANCES CARRIED FORWARD
10
15,857
387
22.177
TOTAL RECOGNISED GAINS AND L08SE8
There were no other gains or losses in the years other than th08e stated above.
CONTINUING OPERATIONS
None of the companys operalions We￿ acquired or disposed of during the above financial years.
The notes on pages 7 to 9 foTm part of these financial statements.

LIGHT FOR CHILDREN LIMITED
BALANCE SHEET AT SEPTEMBER 30 2023
2023
2023
2022
2022
CURRENT ASSETS
Debtors
Cash at Bank and in Hand
1.551
14.673
16,224
1,363
19,365
20.728
CREDITORS
Amounts falling due In l year
NET CURRENT ASSETS
16,224
20,728
NET ASSETS
16,224
20,728
FUNDS
Unrestrict8d
Restrictèd
TOTAL FUNDS
10
10
10
15,857
367
16,224
19,966
762
20,728
The notes on pages 7 to 9 fomi part of thesè financral statements.
These accounts have been prepared in accordance wrth the special prowsions applicable to companies
subject to the small company regimes. as sgt out in parts 15 and 16 of tho Companies Act 2006
For the year ended September 30 2022 the company wa5 entitled to th8 oxemplion from audit under
section 477 of the Companies Act 2006 relating lo small companies.
No members have required the Company lo obtain an audit of tts &counts for the year in question in
accordance with section 476
The Directors acknowledge their responsibilrty for:
(il complying with the requ1￿mentS of the Act with respect to accounts'ng records and the preparation of
a¢¢ounts',
lill preparing accounts in accordance with the provish￿S applicable to companies 8ubject to the small
companies, regime
Approved by the Trustees on'.-
And signed on their behalf by'.-
Trustee
2q
11121F

LIGHT FOR CHILDREN LIMITED
NOTES TO THE FINANCIAL STATEMEKfs FOR THE YEAR ENDED SEPTEMBER 3112023
1 ACCOUNTING POLICIES
The prlncipal a¢￿UntIng policies adopt&1 in the preparation of the financial statements are set out below.
Basis of ac¢ountlng
The accounts have been prepared on a going ¢oncem basi$. in acwdance with the historical cost
convention and comply wilh the Ststement of Recommended PractKe 'Accounting and Reporting by
Charities 2015 {FRSSEI"
Fund a¢¢ountlng
General funds are available at the di￿ret￿n of the directors in furtherance of the general objecllves of the
company. De￿gnated funds are those set aside by the directors for Specific purpo8e8 and may bé
released to general funds at their di8cretK)n.
Réstrlctéd funds ar6 funds subje¢l to 8Feryfic regtriction8 and cthditions imposad by fvnd8rs or by the
PUTpose of the grant. Details of the balances on re$tri¢ted fvnds are given in the notes to the financial
gtstements.
Incomlng r080ure
Incorne is recognised in the 8c¢I)unling per￿ in it 18 receivable, except in the following
circumstances, when the income is deferred and included in creditors..
Where the income relates to a future accounts'ng period
Where some of the tems and condttions of the grant h8ve nol been met, including Ihe incurring of
expendrture and the grant Conditions are such that unspent grant must be refunded.
Income indudes grants in respect of revenue and capllal ilem8.
Expendlture
Costs ar6 defined as follows:
Costs of generating funds
Inclthle those ￿sts associated wtth attracting voluntary income
and in appI￿.n9 for new fvnding and sponsorship.
CharitstAe expenditure
The costs of the development and delivery of the charitable
activrties.
Govem8nce ￿3t$
The costs associated with meeting the constltutional and ststutory
requirements of the Charity including fees for external scrutiny of
the accounts and costs linked to the strategic management of the
charity.

LIGHT FOR CHILDREN LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30 2023
Unrostricted Restricted
Totsl
2023
2023
2023
Total
2022
2 DONATIONS
Donations received from groups and organisalions
Donations received from individuals
Tax refund from Gift-aid scheme
2.430
6.762
1,756
10.948
2.760
4,300
805
7.865
5,190
11.062
2,561
5,240
12,139
2,769
20,148
3 FUNDRAISING INCOME
Concerts & coffee mornings
Quiz night
Garden party
Other
850
450
850
1,438
760
2.920
760
2,920
621
2,059
4 GRANTS PAID
Romanian Aid Foundation
5 CHARITABLE EXPENDITURE
SeThices to beneficiarie$
Ukrainian refugees
Helen & Coslel personal exp8nses
Helen's savings plan
Insufance
Bank charge8 r8lating to overseas transfers
16,803
16,803
112
6.764
1,126
311
115
11,390
550
6,342
1,144
302
90
19,818
112
6,754
1,125
311
115
6 CHARITY ADMIN
CCPAS fees re D8S checks etc.
937
937
967
967
331
331
7 NET INCOMING RESOURCES FOR THE YEAR
This is stated after ¢harging'.
2023
2022
Independent Examinerfs fees
Trustees expenses & remuneration
Trustees are entitled to claim out of pocket expenses but during the year no suth daims were received
DEBTORS
2023
2022
Prepaid Insurance
Gift aid claim outstsnding
327
1,224
1,551
311
1,052
1,363

LIGHT FOR CHILDREN LIMrrED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED strTEMBER 3L12023
2023
2022
9 Bank & cash balances
Held in UK banks
Held in Romanian t¢nk or cash
14.673
19.365
14,673
19.365
10 STATEMENT OF FUNDS
Balance
BalanGe
0111012022 In¢om• Expwrfitur• Trnnsfers
3010912023
Unrestricted Funds:
General réserves
19.966
13.868
(18,216)
239
15,857
19,966
13,868
(18.218
239
15,857
Ro8trlctod Fund$:
Helen & Costel personal expenses
Helen's savings plan
Ukranlan refvgees
Charlty Administration
506
144
112
6,690
1.145
(6.7541
(1,1251
11121
1301
(8,0211
(1841
{551
258
109
30
7,865
762
{2391
367
Total Funds
20.728
21.733
Rostrlcted fund• - Hel•n & c￿￿1.8 pgr¥onal oxp#nM• •nd Mvlng• plan
Donatlons are receNed regularfy for the purpose of providing supt#yt gpèuficalty lo Helen & Costel Cosman,
including covering the ¢ost of flights lo the UK. holidays, perwial items and to subsidise their living C08ts In
Romania Donations are paid over lo Helen and Costel mmthty. The ba￿nce al the year end represents the
donations received in the final month together wth aid daims for the perknl to September, and these bvill be
paid over bn ts new flnanoal year. Ouring dor￿li0n8 are made 8pedficaUy to 8UPWt a 8aving$ plan for
Helen,
Re•trlctsd fvnd•- Charlty Admlnl•tratk
The Trustees of the Chanty are ￿rnmrtted to the idea that wherever possible general donalions lo the charity
should not be used to fund administratKJn. To 858ffjt they make In-kind donalK)ns of items such a8
stats"onary and stsmps.
11 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Fund balances at September 30 2023
are represented by.'-
Unvestrl¢led Funds-
G•n•ral Dosignatsd Rutricted
Funds
Fund8
fund¥
Totsl
Bank Balances
Prepaid Insurance
Grft debtor
14,645
327
885
15,857
28
14.673
327
1,224
339
367
12 TAXATION
The Company is a registered chanty and is ￿lmed to daim annual exempti￿ from UK corporation tsx under $505
ICTA 1988