LIGHT FOR CHILDREN LIMITED
ANNUAL REVIEW &
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
SEPTEMBER 30 2024
' 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 2024
CONTENTS
General Inft)rmation
Trustees, 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 2024
DIRECTORS
David Barnsley
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
Co-operative Bank PLC
1 Balloon St
Manchester
M60 4EP

LIGHT FOR CHILDREN LIMITED
TRUSTEES, AND DIRECTORS, REPORT
YEAR ENDED SEPTEMBER 30 2024
The Directors, who are the Trustees of the charitable company, present the annual report and
financial statements for the year ended September 30, 2024.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng Document
The charity is a company limited by guarantee and is governed 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 form required by the Directors and are approved by the Directors. There are
urrently 8 members of the company. each of whom agree to contribute a sum not exceeding £1 in
the event of the charity being wound up.
Appointment, Inductlon and trainlng of Dlrectors and Trustees
Trustees were initially selected on the basis that they were committed to the concept of Light for
Children Ltd, had been involved in the previous work carried out in Romania via St Johns Church,
Chase Terrace, and had an appropriate range of skills to ensure that the charity was successfully
launched. Each year the Directors consider whether there is a need to expand the range of skills
and consider inviting others tojoin their number. Light for Children has no specific policy for Director
Training, but training opportunities and govemance information is fO￿arded lo Directors where
appropriate. Each year one third of the directors retire, being those longest in office and are eligible
for re-election.
Organlsatlon
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 commrtted lo the objects of Light for Children and actively involved in
fundraising activities.
OBJECTIVES AND ACTIVITIES
The objectives of the charity are:
'The advan￿ment of the Christian faith through the relief of need, hardship or
sickness amongst children and young people, resident in or citizens of Romania, by
offering social, educational. cultural, medical, emotional and spiritual support
according to Christian principles.
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 recently moved on from, the state-run orphanage system. The activities
are carried out by Helen & Costel Cosman, who live in Dorohoi and are dedicating their lives to
support Ihese children and young people. Helen & Costel are supported by a team of volunteers
who raise funds to enable this work to continue.

LIGHT FOR CHILDREN LIMITED
TRUSTEES, AND DIRECTORS, REPORT
YEAR ENDED SEPTEMBER 30 2024
statement of public benefit
The trustees have referred to the information contained in the Charity Commission's general
guidance on public benefit when reviewing the aims and objectives and in planning future activities.
The trustees believe that the activities carried out benefit the public by providing services and
otherwise assist individuals in need because of povety. ill-health. disability or lack of opportunity.
ACHIEVEMENTS AND PERFORMANCE
Light for Children charity is so privileged to have such an amazing group of supporters, who have
continued to help the work Helen carries out in Romania. Every donation makes a huge difference
to those in Romania. As in previous years, supporting the children and young people living in
state care in Dorohoi has been our priority. We have continued lo pay for their prescribed
medication, medical lests, first aid, 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 expenses. We continue to be
extremely well supported which helps to provide all the services mentioned and more. We had
three amazing events in the 23124 year. Another epic Quiz from John Nicholls. What a star he is,
such a faithful Light for Children supporter. A murder was then on the agenda. The Murder
Mystery was an incredible night, where 100 people were investigating a murder. The evening
went well, with everyone enjoying the event. Fortunately, no one was actually murderedll
Lastly we had musical extravaganza with The Rock Choir, what a fantastic night that was.
The giving from our supporters and our fund raisers has really blessed Helen and the Committee.
Thank you for another successful year.
FINANCIAL REVIEW
Income for the yearwas £19,804 (2022123 £21,733). This consisted mainly of donations and related
gift-aid, togetherwith proceeds from some fundraising activities. The donations from individuals and
organisations remains stable and there has been an increase in gift aid tax refund income.
Expenditure of £24,424 (2022123 £26,237) included £15,425 (2022123 £16,803) spent directly on
the provision of services to the young people, and £6,970 (2022123 £6,754) was paid to Helen &
Costel directly to provide for their personal needs, from restricted fund donations given specifically
for that purpose. Other expenditure was kept to a minimum. There was a deficit of income over
expenditure of £4,620 (2022123 deficit of income £4.504), and this has been taken from
accumulated reserves.
RISK REVIEW, FUNDS AND RESERVES POLICY
The Trustees are actively involved in the charity and monitor risk in an informal way.
The trustees recognise the need for the Charity to establish and maintain reserves to enable it to
continue to carry out its charitable objectives in the event of unforeseeable matters arising. They
have resolved to maintain unrestricted free reserves sufficient to cover 3-6 months, average running
cosls, c£12.000. At such a level the young people in Dorohoi could expect to continue re￿Iving
support for a reasonable period should new donations be unavailable for any reason. At 30
September 2024, free reserves stood at £11,604 which is in line wrth this range.

LIGHT FOR CHILDREN LIMITED
TRUSTEES, AND DIRECTORS. REPORT
YEAR ENDED SEPTEMBER 30 2024
The movement on funds held by the Gharity are detailed in note 10 to the financial statements.
PLANS FOR THE FUTURE
The charity will continue to organise fund raising events and activilies, towards the work in Romania.
As funds become available. the charity will make grants to individuals in Romania or othercharitable
organisations wtlh 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 help children.
young people and families of Romania and will consider other ways in which the needs of these
people of Romania can be met.
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 deficrt of the company for
that period. In preparing those financial statements the directors have.. -
selected suitable accounting policies and applied them consistently
made judgments and estimates that are reasonable and prudent
stated whether applicable accounting standards have been followed, subject to any
material departures disclosed and explained in the financial statements.
prepared the financial statements on the going concern basis.
The Directors are responsible for keeping records which disclose wrth reasonable accuracy at any
time the financial position of the company and to enable them to ensure that the financial statements
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of Ihe
company and hence for taking steps 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 directors and signed on their behalf by
DIRECTOR
Date-.

LIGHT FOR CHILDREN LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED SEPTEMBER 30 2024
Notss
Unrestricted Restricted
Funds
Funds
Total
2024
Total
2023
INCOME
Donations
9.862
1,823
8,119
17,981
1.823
18,813
2,920
Fundraising
Investment income
TOTAL INCOME
11,685
8,119
19,804
21,733
EXPENDITURE
Grants paid
Fundraising costs
Costs of charitable activities
Charily admin
TOTAL EXPENDITURE
50
25,220
967
26,237
15,857
472
16,329
8,095
23,952
472
24,424
8,095
NET INCOME I (EXPENDITURE) FOR THE
YEAR BEFORE TRANSFERS
(4,644)
24
(4,620)
(4,504)
TRAN8FER8
10
{549)
549
NET INCOME I (EXPENDITURE) FOR THE
YEAR AFTER TRANSFERS
5,193
4,504
FUND BALANCES BROUGHT FORWARC
10
15,857
367
16,224
20,728
FUND BALANCES CARRIED FORWARD
10
940
TOTAL RECOGNISED GAINS AND LOSSES
There were no other gains or losses in the two years other than those stated above.
CONTINUING OPERATIONS
None of the company's operations were acquired or disposed of during the above two financial years.
The notes on pages 7 to 9 fomi part of these financial statements.

LIGHT FOR CHILDREN LIMITED
BALANCE SHEET AT SEPTEMBER 30 2024
Notss
2024
2024
2023
2023
CURRENT ASSETS
Debtors
Cash at Bank and in Hand
1,283
10,321
11,604
1,551
14,673
16,224
CREDITORS
Amounts falling due in 1 year
NET CURRENT ASSETS
11,604
16,224
NET ASSETS
FUNDS
Unrestricted
Restricted
TOTAL FUNDS
10
10
10
10,664
15,857
367
The notes on pages 7 to 9 form part of these financlal statements.
These accounts have 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
For the year ended September 30 2022 the company VRS entitled to the exemption from audit under
section 477 of the Companies Act 2008 relating to small companies.
No members have required the Company to obtain an audrt of its accounts for the year in question in
accordance wrth section 476
The Directors acknowledge their responsibility for.
(i) complying with the requirements of the Act with respect to accounting records and the preparation of
accounts.
(li) preparing a¢￿untS in accordance with the provisions appIl￿ble to companies subject to the small
companies, regime
Approved by the Trustees on:_
And signed on their behalf by'.-
Trustse
31.jzs

LIGHT FOR CHILDREN LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30 2024
1 ACCOUNTING POLICIES
The principal accounting policies adopted in the preparation of the financial statements are set out below.
Basis of accounting
The accounts have been prepared on a going concem basis, in accordance with the historical cost
convention and comply with the Statement of Recommended Practice "Accounting and Reporting by
Charities 2015 (FRSSE)"
Fund accounting
General funds are available at the discrets'on of the directors in furtherance of the general objectives of the
company. Designated funds are those set aside by the directors for specific purposes and may be
released to general funds at their discretion.
Restricted funds are funds subject to specific restrictions and conditions imposed by fiJnders or by the
purpose of the grant. Details of the balances on restricted funds are given in the notes to the financial
statements.
Incomlng resources
Income is recognised in the accounting period in which it is receivable, except in the following
circumstances, when the income is deferred and included in creditors..
Where the income relates to a ￿tUre accounting period
Where some of the tenxs and conditions of the grant have not been met, including the incurring of
expenditure and the grant conditions are such that un8pent grant must be refunded.
Income includes grants in respect of revenue and capital items.
Expendlture
Costs are defined as follows:
Costs of generating funds
Include those costs associated with attracting voluntary income
and in applying for new funding and sponsorship.
Charitable expenditure
The costs of the development and delivery of the charitable
activities.
Governance costs
The costs associated with meeting the constitLrtional and statutory
requirements of the Charity including fees for external scrutiny of
the accounts and costs linked to the strategic rnanagement of the
charity.

LIGHT FOR CHILDREN LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30 2024
Unrastri¢ted Restricted
Total
2024
2024
2024
Total
2023
2 DONATIONS
Donations received from groups and organisations
Donations received from individuals
Tax refund from Gift-aid scheme
1.870
3,029
4.270
820
4,899
10.834
2,248
5,190
11,062
2,561
18.813
1,428
3 FUNDRAISING INCOME
Concerts & coffee mornings
Quiz night
Garden party
Other
1,301
429
1,301
429
850
450
860
760
2,920
93
1.823
93
1.823
4 GRANTS PAID
Romanian Aid Foundation
S CHARITABLE EXPENDITURE
Services to beneficiaries
Ukrainian refugees
Helen & Costel personal expenses
Helen's savings plan
Insurance
Bank charges relating to overseas transfers
15,425
15,425
16,803
112
6,754
1,125
311
115
6,970
1,125
6,970
1,125
327
105
327
106
6 CHARI￿ ADMIN
Charity administration costs
472
472
472
472
967
967
7 NET INCOMING RESOURCES FOR THE YEAR
This is Stated after charging..
2024
2023
Independent Examinerfs fees
Trustees expenses & remuneration
Trustees are entitled to daim out of pocket expenses but during the year no such claims were received
8 DEBTORS
2024
2023
Prepaid Insurance
Gift aid claim outstanding
336
947
1,283
327
1,224
1,551

LIGHT FOR CHILDREN LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30 2024
2024
2023
9 Bank & cash balances
Held in UK banks
Held in Romanian bank or cash
10.321
14,673
10,321
14,673
10 STATEMENT OF FUNDS
Balance
Balance
30111912024
0111012023
Income
Ex￿ndItur•
Trdnsfers
Unreslrfcted Funds:
General reserves
15,857
11,685
(16,329)
(549)
10.664
15,857
16.329
549
11,685 10,664
Restricted Funds:
Helen & Costel personal expenses
Helen's savings plan
Ukranian reftjgees
Charity Administration
258
109
7,004
1,115
(6,970)
{1,125)
504
45
796
144
367
8,119
8,095
549
940
Total Fund8
Re8trlcted fund8 - Hèlèn & Costel'8 personal oxpon8es and 8avlng$ plan
Donations are re￿iVed regularly for the purpose of providing support spèufically to Helen & Cogtel Cosman,
including covering the cost of flights to the UK. holidays. personal items and to subsidi$e their living costs in
Romania. t)onalions are p8id over to Helen and Costel monlhly. The balance at the year end represents the
donations rerAived in the final month togethér with gift aid claims for the period lo September. and these will be paid
over in the new financlal year. During the year donations were made specifically to support a savings plan for Helen,
and this will be paid over when she has established a suitable investment vehicle.
Restrlctsd funds - Charfty Admlnlgtrallon
The Trustees of the Charity are committed to the idea that wherever possible general donations lo the charity should
nol be used to fund administration. For that reason they each make a specific personal cash donation every year
which is héld in a restricted fund to be used for Chanty Govemance and Admin costs. In addition they make in-kind
donation8 of items Such ag Stationary, stamps and thè cost of the just giving website
11 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Fund balances at September 30 2024
are represented by:_
Unr•$trl¢ted Fund8---
Goneral Dosignatsd Restrictsd
Funds
Funds
funds
Total
Bank Balances
Prepaid Insurance
Gift Aid debtor
9,720
336
608
601
10,321
336
947
339
940
12 TAXATION
The Company is a registered charity and is entitled to claim annual exemption from UK corporation tax under s505
ICTA 1988