**REGISTERED COMPANY NUMBER: 06666862 (England and Wales) REGISTERED CHARITY NUMBER: 1127877**
## **Trustees' Report and**
**Unaudited Financial Statements for the Year Ended 31 March 2025**
## **for**
**Light of the World Community Centre Limited**
**Light of the World Community Centre Limited**
## **Contents of the Financial Statements for the Year Ended 31 March 2025**
|||**Page**||
|---|---|---|---|
|**Reference and Administrative Details**||1||
|**Trustees' Report**|2|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|to|11|
|**Detailed Statement of Financial Activities**||12||
**Light of the World Community Centre Limited**
## **Reference and Administrative Details for the Year Ended 31 March 2025**
## **TRUSTEES**
Rev S C Sangster Pastor K A Trought Plater Welder
## **REGISTERED OFFICE**
Gaythorne Road West Bowling Bradford West Yorkshire BD5 7ES
**REGISTERED COMPANY NUMBER** 06666862 (England and Wales)
**REGISTERED CHARITY NUMBER** 1127877
## **INDEPENDENT EXAMINER**
KJA Kilner Johnson Ltd Woodland House Woodland Park Bradford Road Cleckheaton BD19 6BW
## **CHIEF EXECUTIVE OFFICER**
Rev S C Sangster
1
**Light of the World Community Centre Limited**
## **Trustees' Report for the Year Ended 31 March 2025**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
The Charity's objectives are:-
To advance education and promote community cohesion and development for the benefit of the public within the area of West Bowling, in the city of Bradford and elsewhere.
To promote the education of people of all ages, including the provision of nursery care of infants to facilitate the education and alleviation of the social and economic deprivation of their parents.
To promote general charitable purposes for the benefit of people resident in Bradford and more widely, and in particular to provide opportunities for those who live in the area to participate fully in the life of their community in ways that promote community cohesion and address and alleviate social and economic disadvantage.
## **ACHIEVEMENTS AND PERFORMANCE**
The community centre continues with its work in supporting and enhancing the lives of people and families in this culturally adverse area of West Bowling/Little Horton through the services that it provides.
The community centre continues to be an anchor in the lives and the development of the local district wide communities through its well thought out and current services which are:
- Nursery/childcare for infants aged 0-5 years.
- After school and holiday care for children aged 5-13 years.
-Youth Club.
-Homework Club.
-ESOL, (including CV writing and Job search).
-Short Break - for children with disabilities and special needs. This project is run every school holiday for children aged 5-13 years and provides 1 day free childcare for the children who attends.
-Feed the Hungry. This project is in demand as the current economic climate worsens. It provides hot meals and a food parcel for over 100 hungry and homeless people every week, and is run by a team of dedicated volunteers.
-The main hall that can accommodate over 100 people is hired out to assist in raising much needed funds for the charity.
-The charity continues to work in partnership with other group and organisations to maxmise the reach of support for the communities.
## **FINANCIAL REVIEW**
The Charity made a deficit on its unrestricted funds of £34,720 (2024: £15,185) for the year.
The unrestricted reserves currently stand at a surplus of £14,784 (2024: £49,504)
In accordance with the Memorandum and Articles of Association the charity has the power to make any investment which the trustees see fit. The trustees currently invest the funds of the charity with Barclays Bank, utilising both current and deposit accounts.
2
**Light of the World Community Centre**
## **Limited**
## **Trustees' Report for the Year Ended 31 March 2025**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Charity is a company limited by guarantee and is controlled by its Memorandum and Articles of Association.
The Trustees, who are also the directors for the purpose of company law, and who served during the year were:
E A Smith Rev S C Sangster K A Trought
All trustees are appointed on a voluntary basis and do not receive any remuneration for their time. All expenses reimbursed to trustees are disclosed in the accounts.
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The charity is controlled on a day to day basis by Reverend S C Sangster and is supervised by Anne Nelson as project manager, with all decision making being undertaken by the board of trustees.
The charity operates from the ground floor of a building owned by Light of the World Gospel Hall Community Church, registered charity number 701987.
An agreement is in place for the Community Centre to make an annual payment of £30,000 to the church to cover costs of rent, heat, light and other administrative costs incurred.
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
..............................................................................
Rev S C Sangster - Trustee
3
## **Independent Examiner's Report to the Trustees of Light of the World Community Centre Limited**
## **Independent examiner's report to the trustees of Light of the World Community Centre Limited ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
S Hutton
KJA Kilner Johnson Ltd Woodland House Woodland Park Bradford Road Cleckheaton BD19 6BW
Date: .............................................
4
## **Light of the World Community Centre Limited**
## **Statement of Financial Activities for the Year Ended 31 March 2025**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**Notes**
**£**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
12,271
-
**Charitable activities**
4
Charitable Activity
275,314
11,918
Investment income
3
2,527
1
**Total**
290,112
11,919
**EXPENDITURE ON**
**Charitable activities**
Charitable Activity
324,832
2,670
**NET INCOME/(EXPENDITURE)**
(34,720)
9,249
**RECONCILIATION OF FUNDS**
Total funds brought forward
49,504
9,094
**TOTAL FUNDS CARRIED FORWARD**
14,784
18,343|**2025**
**Total**
**funds**
**£**
12,271
287,232
2,528
302,031
327,502
(25,471)
58,598
33,127|**2024**
**Total**
**funds**
**£**
14,944
284,199
1
299,144
339,659
(40,515)
99,113
58,598|
|---|---|---|
The notes form part of these financial statements
5
## **Light of the World Community Centre Limited**
## **Balance Sheet 31 March 2025**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**Notes**
**£**
**£**
**FIXED ASSETS**
Tangible assets
8
8,145
-
**CURRENT ASSETS**
Debtors
9
424
-
Cash at bank and in hand
96,531
18,343
96,955
18,343
**CREDITORS**
Amounts falling due within one year
10
(17,569)
-
**NET CURRENT ASSETS**
79,386
18,343
**TOTAL ASSETS LESS CURRENT LIABILITIES**
87,531
18,343
**CREDITORS**
Amounts falling due after more than one year
11
(72,747)
-
**NET ASSETS**
14,784
18,343
**FUNDS**
12
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**2025**
**Total**
**funds**
**£**
8,145
424
114,874
115,298
(17,569)
97,729
105,874
(72,747)
33,127
14,784
18,343
33,127|**2024**
**Total**
**funds**
**£**
10,858
425
191,092
191,517
(13,528)
177,989
188,847
(130,249)
58,598
49,504
9,094
58,598|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Rev S C Sangster - Trustee
The notes form part of these financial statements
6
**Light of the World Community Centre Limited**
## **Notes to the Financial Statements for the Year Ended 31 March 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% reducing balance Motor vehicles - 25% reducing balance Computer equipment - straight line over 3 years
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **2. DONATIONS AND LEGACIES**
||||**2025**|**2024**|
|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Total**|**Total**|
||**funds**|**funds**|**funds**|**funds**|
||**£**|**£**|**£**|**£**|
|Donations|12,271|-|12,271|14,944|
continued...
7
## **Light of the World Community Centre Limited**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
## **3. INVESTMENT INCOME**
|**2025**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**£**
**£**
**£**
Deposit account interest
2,527
1
2,528
**4.**
**INCOME FROM CHARITABLE ACTIVITIES**
**2025**
**Charitable**
**Activity**
**£**
Primary purpose trading
172,111
Rental income
-
Grants
115,121
287,232
**5.**
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
**2025**
**£**
Depreciation - owned assets
2,713|**2024**
**Total**
**funds**
**£**
1
**2024**
**Total**
**activities**
**£**
172,029
2,720
109,450
284,199
**2024**
**£**
3,641|
|---|---|
## **6. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
## **7. STAFF COSTS**
|Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Administration
Nursery
Care Club
Other|**2025**
**£**
224,834
3,376
228,210
**2025**
1
8
4
1
14|**2024**
**£**
230,270
1,784
232,054
**2024**
1
8
4
1
14|
|---|---|---|
No employees received emoluments in excess of £60,000.
continued...
8
## **Light of the World Community Centre Limited**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
## **8. TANGIBLE FIXED ASSETS**
|**Fixtures**
**and**
**Motor**
**Computer**
**fittings**
**vehicles**
**equipment**
**£**
**£**
**£**
**COST**
At 1 April 2024 and 31 March 2025
49,655
33,777
19,649
**DEPRECIATION**
At 1 April 2024
38,856
33,718
19,649
Charge for year
2,699
14
-
At 31 March 2025
41,555
33,732
19,649
**NET BOOK VALUE**
At 31 March 2025
8,100
45
-
At 31 March 2024
10,799
59
-
**9.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2025**
**£**
Prepayments
424
**10.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2025**
**£**
Social security and other taxes
13,606
Other creditors
1,483
Accruals and deferred income
2,480
17,569
**11.**
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
**2025**
**£**
Amounts owed to group undertakings
72,747
**12.**
**MOVEMENT IN FUNDS**
**Net**
**movement**
**At 1.4.24**
**in funds**
**£**
**£**
**Unrestricted funds**
General fund
14,504
(34,720)
Match funding
10,000
-
Development of nursery
25,000
-
49,504
(34,720)
**Restricted funds**
Bradford Council - Wellbeing
5,000
10,649
National Lottery - ESOL
4,094
(1,400)
9,094
9,249
**TOTAL FUNDS**
58,598
(25,471)|**Totals**
**£**
103,081
92,223
2,713
94,936
8,145
10,858
**2024**
**£**
425
**2024**
**£**
8,146
2,405
2,977
13,528
**2024**
**£**
130,249
**At**
**31.3.25**
**£**
(20,216)
10,000
25,000
14,784
15,649
2,694
18,343
33,127|
|---|---|
continued...
9
## **Light of the World Community Centre**
## **Limited**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
## **12. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Bradford Council - Wellbeing
National Lottery - ESOL
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
Match funding
Development of nursery
**Restricted funds**
Bradford Council - Wellbeing
Bramall Foundation - Short break
National Lottery - ESOL
Persimmon Homes - Care club
Sir George Martin Trust - Nursery
VCS Alliance - SEN support
**TOTAL FUNDS**|**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
290,112
(324,832)
(34,720)
11,919
(1,270)
10,649
-
(1,400)
(1,400)
11,919
(2,670)
9,249
302,031
(327,502)
(25,471)
**Net**
**movement**
**At**
**At 1.4.23**
**in funds**
**31.3.24**
**£**
**£**
**£**
29,689
(15,185)
14,504
10,000
-
10,000
25,000
-
25,000
64,689
(15,185)
49,504
17,330
(12,330)
5,000
3,000
(3,000)
-
5,844
(1,750)
4,094
5,000
(5,000)
-
2,500
(2,500)
-
750
(750)
-
34,424
(25,330)
9,094
99,113
(40,515)
58,598|
|---|---|
continued...
10
## **Light of the World Community Centre**
## **Limited**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
## **12. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Bradford Council - Wellbeing
Bramall Foundation - Short break
National Lottery - ESOL
Persimmon Homes - Care club
Sir George Martin Trust - Nursery
VCS Alliance - SEN support
**TOTAL FUNDS**|**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
287,990
(303,175)
(15,185)
11,154
(23,484)
(12,330)
-
(3,000)
(3,000)
-
(1,750)
(1,750)
-
(5,000)
(5,000)
-
(2,500)
(2,500)
-
(750)
(750)
11,154
(36,484)
(25,330)
299,144
(339,659)
(40,515)|
|---|---|
## **13. RELATED PARTY DISCLOSURES**
The company was charged £30,000 (2024: £30,000) from Light Of The World Gospel Hall Community Church for use of it's premises.
The company received a grant of £80,000 (2024: £100,000) from Light Of The World Gospel Hall Community Church.
At the balance sheet date the amount due to Light Of The World Gospel Hall Community Church was £72,747 (2024: £130,249).
11
## **Light of the World Community Centre Limited**
## **Detailed Statement of Financial Activities for the Year Ended 31 March 2025**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
**Investment income**
Deposit account interest
**Charitable activities**
Primary purpose trading
Rental income
Grants
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Pensions
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Sundries
Motor expenses
Nursery and other expenses
Rent
Computer expenses
Cleaning
Recruitment expenses
Accountancy
Staff training
Fixtures and fittings
Motor vehicles
**Support costs**
**Management**
Repairs and maintenance
**Finance**
Bank charges
Total resources expended
**Net expenditure**|**2025**
**£**
12,271
2,528
172,111
-
115,121
287,232
302,031
224,834
3,376
1,180
1,698
25,263
3,785
-
-
10,985
-
9,672
30,000
2,128
220
-
3,939
360
2,700
15
320,155
6,319
1,028
327,502
(25,471)|**2024**
**£**
14,944
1
172,029
2,720
109,450
284,199
299,144
230,270
1,784
874
1,678
22,522
4,363
403
300
1,233
1,970
27,949
30,000
1,586
364
628
4,253
360
3,621
20
334,178
4,061
1,420
339,659
(40,515)|
|---|---|---|
This page does not form part of the statutory financial statements
12