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2021-06-30-accounts

Registered Charity Number: 1149125 Company number: 08194767

Light Peer Support Ltd

Annual Report and unaudited Financial Statements

For the year ended 30 June 2021

Light Peer Support Ltd Contents

Page
Chair’s report 1
Trustees’ annual report 2- 11
Independent examiner’s report 12
Statement of financial activities 13
Balance sheet 14
Notes to the financial statements 15 - 18

Light Peer Support Ltd Chair’s Report

This is the eleventh annual report for Light Peer Support Ltd (Light).

I continue to be incredibly proud to represent Light Peer Support. As one of the founding members of the charity it means a huge amount to me to be able to say that we are in our eleventh year of support for the families of South Yorkshire during pregnancy and after having had a baby. This year has continued to bring immense challenges for families, for volunteers, for staff and for Light. I am proud of the resilience we have shown in the face of the pandemic and second lockdown in the UK – – as we have continued to provide our support albeit in an altered way throughout.

This year has seen us consolidate the support we provide through our contracts with Sheffield City Council and the Sheffield, Rotherham and Doncaster Perinatal Mental Health Service, we have worked hard to meet and exceed delivery targets and value the support and strong relationship we have formed with both. In addition to this we have successfully secured a number of new grants this year.

The Covid-19 Pandemic and the restrictions alongside this continued to pose a significant risk to Light and the support service we provide. Our main form of support to families had been physical support groups and this was obviously no longer possible once lockdown started. After consulting with Light service users we transformed our offer to be delivered remotely; offering virtual support groups throughout the week, one to one support was prioritised and offered via telephone, virtual call or email, and our online support forum was offered to all service users. These adapted forms of support proved extremely popular, we have seen a great increase in many of our forms of support and we are proud of the continuing support we have been able to offer the families of South Yorkshire. In the latter part of 2021 we were able to start planning for face to face conversations and throw our attention to how we might adapt back to office working and make best use of the counselling space that we have.

I would like to express my heartfelt thanks to all of our families, staff, volunteers, funders and supporters, without you all we could not continue to deliver this vital support, the pandemic has impacted hugely on families having a baby or who have young children and the support we offer is a lifeline for many.

Savi Robinson Chair of Light Trustees

1

Light Peer Support Ltd Trustees’ annual report For the year ended 30 June 2021

About Light

Light Peer Support Ltd (Light) is a registered charity providing support to women and their families who are affected by mental health problems in pregnancy and around childbirth in Sheffield, Rotherham and Doncaster. Light does not employ health professionals and cannot prescribe medication - we provide peer support via face to face one to ones, support groups, buddying, text and email support.

Light was founded in July 2010 by Louise Heard and Karen Beetham, two mothers with a history of post natal depression and Savi Robinson, who was an NHS Volunteer at the time.

Mission and objectives of Light

Light aims to reduce isolation, reduce stigma, and increase confidence so that mothers are able to participate in normal life, interact with their babies and enjoy life as other new mothers.

It is common for mothers suffering from depression to stay inside, isolate themselves and worry that people will see them as a bad mother.

Light’s long term vision is to establish a centrally located centre that will be accessible to mothers and provide a safe place where they can feel secure enough to come, receive support and talk about their illness with others who have experienced their illness and who are now recovered, promoting recovery through self help.

Mothers often experience difficulties accessing psychological services, particularly where there are childcare issues and the centre will aim to provide a counselling room where these services can be offered.

Light also aims to raise awareness of postnatal depression throughout Sheffield, Rotherham, Doncaster and further afield by being involved in the training of other voluntary and statutory organisations, so that they can recognise the symptoms of postnatal depression and can be preventative rather than reactive when they encounter a mother with these issues.

The objectives of Light are the promotion of any charitable purpose directed to alleviating those who suffer from postnatal depression and pregnancy-related illnesses and, in particular, the relief of sickness and protection and promotion of good health (both physical and mental) by the provision of support and counselling and the advancement in education in matters relating to postnatal depression and pregnancy- related illnesses and their effects in particular by the provision of advice and guidance.

Vision

Effective peer support for anyone struggling with their mental health and emotional wellbeing during pregnancy, birth and afterwards.

Mission

We support anyone struggling emotionally during pregnancy, birth and beyond. We provide peer support, raise awareness and promote understanding of perinatal mental health.

Values

2

Light Peer Support Ltd Trustees’ annual report - continued For the year ended 30 June 2021

Analysis of Need

Postnatal depression is a worldwide phenomena for reasons that are unknown, though causes and effective treatments are being researched. There is good research into the incidence, which is 10% to 15% following childbirth. For example, Sheffield has a birthrate of 6000, which means an estimate across Sheffield of 700 to 1000 women who will suffer mental health problems around the time of childbirth each year.

What has Light done this year?

In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)’.

Staffing

We saw some changes in staffing, our CEO, Jo Mc Garrigle left us in February 2021 and we had a challenging few months recruiting a replacement, especially given face to face interviewing was not common place and we had just come out of a second lockdown. However we found an excellent replacement in Helen Miles who joined us in June, just before the end of the financial year. We also lost a peer support co-ordinator and a peer support worker during the pandemic period, so Helen ’ s first challenge was to fill these posts. (which she has been extremely successful with). Due to the pressures of the Pandemic and two lockdowns, we also lost Lucy Ann Wood, one of our trustees who had been with us for a number of years, however Lucy is still keen to keep in contact and occasionally volunteer when we have big events or need support.

Support for women and families

We have responded to 322 enquiries in this period offering initial support and signposting where appropriate. The initial support of 1 -2 contacts may be all that is required. 173 people registered with us for ongoing support, 115 of these opting for 1:1 support via a virtual online meeting, telephone, text or email support. Support is initially offered for 6 sessions, but this can and does continue if required.

Continued COVID Response

Due to the restrictions as a result of COVID-19 all Light staff began to work from home from March 2020. We managed to act quickly and flexibly to adapt our support to the situation, focusing on telephone, email and online support. Our existing Online Forum has been excellently placed to act as another form of peer support as it is a closed forum with members comprising of service users, volunteers and staff. We regularly posted support ideas, tips and help on Facebook and this was proven to be very popular.

We continued to develop our services by implementing several new support mechanisms; virtual online support groups, continuing and improving our Instagram and Facebook presence to include live events and organised specific threads on our Forum aimed at different groups e.g. dads, new mums, pregnant ladies etc.

As we had seen an increase in service users requesting one to one support during 2020 we started to plan during the latter end of 2021 for visits to the office and seeing mums face to face where necessary. We believed this was largely due to the more intense pressures placed upon our service users as a result of Covid-19, a reticence to engage with virtual groups in some cases or in others a reported frustration and weariness of so many aspects of their lives being conducted via virtual call and so again they do not wish to join our replacement groups and so request more

3

Light Peer Support Ltd Trustees’ annual report - continued For the year ended 30 June 2021

regular one to one support, rather than the regular support they would normally receive at a physical group.

We worked hard to make improvements to our One to One Service, which gives mums (and dads) support directly from a peer support worker or volunteer, despite the pandemic we were able to continue this via email or telephone/text and introduced video calling on Zoom or MS Teams. We have robust processes in place to ensure volunteers and mums (and dads) are well supported and feedback has been very positive.

Ad hoc one to one support remained very high, rather than the model of 7 sessions. The feedback from service users again highlighted that they benefit from both the more formal one to one service we offer, but mainly benefit from the fact that Light are available to offer support in times of need. We have evidence that suggests that much of the support we offer is un-booked/instantaneous and at times of very low mood and distress. This is a vital part of Light’s service - Light is available on the phone/email/text/secure online forum and social media when needed and not necessarily when a group is running.

Counselling service

We continued the Light counselling service that we started 2018. During this period the service was able to increase its capacity with 5 trainee counsellors offering interventions. As a response to Covid operating conditions required the move to the provision of therapy virtually either by video or telephone contact. We were able to provide on average counselling to 8 people each quarter, with 31 people supported. The service continues to receive very positive feedback.

Referrals

Light continues to receive referrals from professionals and men and women who self-identify as needing support with their mental wellbeing in the perinatal period. We are also seeing different types of referrals, for example – concerned friends and relatives. We worked with health care professionals to improve the referral pathways into our service, which has consequently enabled us to reach more mums. Self-referral accounts for the bulk of our referrals.

Support activity

The pandemic and the resulting work we adapted and executed to improve pathways and support services, resulted in increased virtual activity.

4

Light Peer Support Ltd Trustees’ annual report - continued For the year ended 30 June 2021

Type July - Sept
2020		 Oct - Dec
2020		 Jan - March
2021		 April - June
2021
Types of Support Provided :
Virtual Groups, Forum, One to Ones (telephone, text, email, video)
Support Groups (each
week)		 4 4 3 3
One to One Support (new
matches)		 35 28 25 18
Counselling (average no.
service users)		 5 9 11 6
Email Support (count) 959 1,218 1,634 1595
Telephone Support (count) 210 219 193 215
Text Support (count) 343 478 576 313
Online Forum: total
registered (at the end of
eachperiod)		 205 235 250 264
Online Forum: voices (at
the end of each period)		 88 75 45 21

As reported above we have seen some considerable changes to the ways we deliver support during the pandemic. This highlighted the importance of other areas of support that we couldn’t previously concentrate on e.g. virtual support.

We seek feedback from our service users as to the value of the different types of support offered. The value of 1:1 support whether virtually by video call or by telephone consistently evaluates positively. Virtual group support via video call has received mixed reviews. A theme emerging from the implementation of lockdown restrictions is that 1:1 interventions, which weren’t a significant element of service delivery pre-lockdown aid recovery, but that group interactions needs to continue to complete the service offer.

Volunteers

Implementation of Lockdown restrictions impacted on our volunteer workforce as the majority of volunteers provided assistance and support at face to face groups throughout Sheffield, Doncaster and Rotherham. In this period we had interest from 39 people exploring volunteering for Light – resulting in 18 trained volunteers. Due to the restrictions on face face activity several volunteers were inactive pending lifting of lockdown restrictions as their preference was to work face – face in group settings.

5

Light Peer Support Ltd Trustees’ annual report - continued For the year ended 30 June 2021

Fundraising

Lockdown impacted on our ability to fundraise in terms of restrictions on face to face activity and staff deployment to increased 1:1 activity with service users. However we did raise funds via the following platforms:

Networking & Communication

Light’s CEO has concentrated on trying to develop relationships with partners from across Sheffield and the perinatal mental health arena. Some of the meetings and organisations we work with are listed below:

Raising Awareness

Raising awareness continues to be a major aim of Light, continuing to work with others so women and families know that support is available, keeping under review how we offer support ensuring to ensure timely and appropriate intervention.. Women have told us previously that they had been frightened to “Like” the Light Facebook page because it may identify them as a postnatal depression sufferer.

Our online forum provides a confidential space for our service users, where they can find reassurance. We have had great feedback from mums about the forum and the comfort they get from reading historic posts and discussions. One mum said “Having the safe space to read and share at any time of time of day or night on any topic or subject such as breastfeeding problems, weaning, colic, toddler tantrums etc really helped and made me feel understood by someone who had gone through similar experiences and could share some tips”. Another mum shared “a lthough I do not have the confidence to post right now, reading other people conversations offers me comfort and hope. It shows me I am not alone and it is ok to feel this way”.

Light continue to share and promote the use of the online forum and its benefits to service users and their families. We will continue to post and share our own experience, tips and useful things we have found as part of our peer support offer.

6

Light Peer Support Ltd Trustees’ annual report - continued For the year ended 30 June 2021

Social Media

Our Peer Support Co-ordinators take the lead on Facebook. We have 2054 Facebook followers, in this period we reached 73,700 people. In this period we had 1010 followers on Instagram.

Light staff aim to create and post content related to our service users and their families, often topics which come up at group or through our one-to-one support are then created into a social media to show and share support. We try to show our service users that we understand the demands of parenthood and the implications this can bring on our mental health, whilst encouraging them to seek support and signpost of the support out there for them. Some feedback shared by one service user was “Light's Facebook posts kept me going until I felt ready to reach out f or support, that day was today”. Another said “I feel liking you on Facebook and seeing your posts is enough to get me through the week” Also one mum said “ I enjoy interacting on your Facebook and engaging in the little games you post, they help free my mind up for a few minutes without thinking about when I next need to feed or change the baby”.

Light staff aim to keep up to date with current affairs and engage in social media campaigns that are current and related to our service users and their families; recent ones include world mental health date and baby loss awareness week in which we participated in the #waveoflight.

We will continue to create relatable and appropriate content for our followers and service users to continue to raise awareness of maternal mental health and encourage those who are struggling to reach out for support.

Feedback

W e ask service users for feedback on the service they’ve received, mostly receiving positive feedback or suggestions for improvement to service delivery.

These are a selection of comments received showing how service users have been supported with their recovery:

“The support you receive from Light is from people that have actually gone through what you are going through and speak from experience. There is a support network of other parents that share ideas, messages of support and a sense of community. It feels personal and the people that run and work for the charity seem to genuinely care about the people they support, it is not just a job to them.”

“I wanted to take this opportunity to thank everyone at Light for all the support I have received. I can't tell you what a difference it has made to me, the service has been invaluable and to be able to access sessions with (counsellor) has been amazing.”

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Light Peer Support Ltd Trustees’ annual report - continued For the year ended 30 June 2021

“I'm starting to feel much more myself nowadays. To the point that it is hard to recall how I did feel. I look back on messages I sent in those first few months and can't believe how far I have come. Your support has been a huge contributing factor in getting me here. So thank you!”

“I thank God that there are support groups like Light to help take the fear away and help mums get well again.”

“The peer support groups have been a real lifeline for me. Having a dedicated space to talk about the mental health aspects of becoming a parent has reduced my feeling of isolation and helped me realise that many new parents experience similar challenges. It’s the one space where I don’t feel like I have to preface every difficulty I’m facing with how much I love my baby - it’s a really inclusive and accepting space”

Funding

We have received a number of grants and contracts this year which has been very important for the sustainability of Light, we are extremely grateful to all our funders:

8

Light Peer Support Ltd Trustees’ annual report - continued For the year ended 30 June 2021

Future Plans

We have a number of future plans to continue the expansion and success of the Charity, this – includes securing larger accommodation to enable delivery of face face groups at our own premises and improved counselling facilities. We are evaluating the success of the remote support activities that we have put in place in response to lockdown over the past year to examine which of these can continue moving forward. We are building on the outcome of the implementation of Covid 19 Community Perinatal Peer Support training programme and will be looking to recruit to a Peer Support Worker (BAME /Cultural needs) to enable us to address cultural and communication barriers which compound perinatal mental health inequality. Sustainability of our Charity is paramount so we will continue the hard work to secure funding for Light, engaging with new and existing funders and expanding to work on more varied funding streams such as corporate collaboration and new innovations in donations capture.

Networking & Partnerships

We will be continuing to work with partners across Sheffield, South Yorkshire and the rest of the UK.

Financial review

Light has been successful in securing the contract with Sheffield City Council for a further 3 years, 1[st ] April 2021 – 31[st] March 2024 to deliver Perinatal Mental H e alth Peer Support. Additionally, Light has secured the contract with Sheffield Health & Social Care to provide a provide a range of peer support interventions/options for mums, dads and families across all Sheffield, Rotherham and Doncaster commencing 1[st] April 2021, with the end date still under review by NHS commissioners.

During 2020-2021 Light continued to strengthen their financial tracking and management to ensure that it is robust with the introduction of ‘Quickbooks’ and training support from VAS (voluntary Action Sheffield) in 2021-2022. Anticipated increases in expenditure as a result of continuing to strengthen the governance infrastructure of the charity have been considered as part of contract pricing. However, Light must pursue corporate funding via corporate collaborations to assist with longer term financial stability. Focus should be given to grant applications to support step change by Light.

Reserves policy

Light is dependent to some extent on high risk forms of fundraising activities to sustain some income. Light does not have a sole source of income or regular grant provision. Currently Light relies on a number of sources of funding, from one off donations and fundraising activities of groups to contractual grants from Sheffield City Council and Perinatal NHS Health Trust.

The Trustees used the guidance provided by the Charities Commission to review the policy in January 2021, and determined that the ongoing policy is to require free reserves (unrestricted funds) to be at least six months budgeted operational costs plus some provision for unforeseen costs, which is set at approximately £80,000.

As at 30 June 2021 the charity had unrestricted free reserves of £117,863, which is in the region of the revised reserves target.

This policy will be reviewed at Trustee meetings, which are currently held bi-monthly. It will be monitored by CEO with support from the Treasurer.

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Light Peer Support Ltd Trustees’ annual report - continued For the year ended 30 June 2021

Reference and administration details

Company Number 08194767

Charity number

1149125

Directors/Trustees

Savi Robinson Alice Curren Lucy Wood Sally Evans Jan Cubison

Resigned 19 April 2021

Secretary

Jan Cubison

CEO/Service Manager

Jo McGarrigle Helen Miles

Until February 2021 From June 2021

Registered office

Knowle House 4 Norfolk Park Road Sheffield S2 3QE

Independent Examiner

Sarah Lightfoot, FCA DChA Employee of: VAS Community Accountancy The Circle 33 Rockingham Lane Sheffield S1 4FW

10

Llght Peer Support Ltd Trustees. annual report- continued For the year ended 30 June 2021 Structure and governance Light Peer Support Ltd (Company nurnber 08194767) was incorporated on 29 August 2012 and its Memorandum and Articles of Association govern it. Its legal status is that of a company limited by guarantee and a registered chartty {Char¥ty numbèr 11491251. tt has no sharecapital andthe liability of each member in the event of winding-up is limited to £1. Overall management of the Charity is the responsibility of the trustee directors who are elected and co-opted under the terms of the Memorandum and Article5 of Association. Day to day project activity 15 carried out by volunteers and paid staff. Management ght has 6 trustees who meet every 8- 12 weeks. The tnJstees are Jan Cubison. who was the Clinical Service Marsager for the NHS Sheffield Perinatal Mental Health Service before she retired in May 2015, Savi Robinson. who works in the statutory sector. Alice Curren, a full time mum who formerly worked in the financial sector ènd runs her own business. Sally Evans who is a successful business woman Tunning her own busilless and Lury Ann Wood. a former teacher wtrK> wns a successful events business and works in the education sector (recently resigned). We are always attively seeking new Trustees and management committee members from a variety of professional backgrounds who believe they can support our work. In particular fundraising experience would be invaluable. If you are interested in joining us then please email us at contactus@lightpeersupport.org.uk Small company exernptlon The company has taken advantage of the small tompanie< exemption in preparing the report above. The tnJ5tees dedare that they have approved the trustees. report (including director5, report) above on Signed on behalf of the chariW5 trustees.. Print name: PosFtion:

Independent examiner’s report to the trustees of Light Peer Support Ltd Charitable Company (‘the Company’)

I report to the trustees on my examination of the accounts of the Company for the year ended 30 June 2021.

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

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 t han 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.

Signed: ____ Sarah Lightfoot, FCA DChA Employee of: VAS Community Accountancy The Circle 33, Rockingham Lane Sheffield S1 4FW

Date: ____ 28 April 2022

12

Light Peer Support Ltd Statement of financial activities (incorporating the income and expenditure account) for the year ended 30 June 2021

Notes
Income from:
Donations
Charitable activities
2
Other income
Total income
Expenditure on:
Group and activity costs
Volunteers expenses
Grants payable
3
Staff costs
Salary costs
4
Staff travel and expenses
Payroll fees
Training
Office and administration costs
Office rental
Insurance
Telephone
DBS checks
Website
Computers and software
Printing, postage and stationery
Administative costs
Other expenses
Bank charges
Equipment
Governance costs
Independent examination
5
Total expenditure
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
£
3,121
99,934
-
103,055
-
84
-
63,143
-
885
-
6,282
367
2,342
71
598
246
7
282
-
81
175
720
75,283
29,272
88,591
117,863		 Restricted
funds
£
-
26,175
-
26,175
2,685
-
2,500
11,587
-
-
-
318
-
-
-
2,800
999
-
-
700
-
-
-
21,589
3,086
6,817
9,903		 2021
Total
£
3,121
126,109
-
129,230
2,685
84
2,500
74,730
-
885
-
6,600
367
2,342
71
3,398
1,245
7
282
700
81
175
720
96,872
32,358
95,408
127,766		 Unrestricted
funds
£
10,163
108,489
378
119,030
921
507
-
66,591
1,490
624
48
5,350
345
1,768
322
118
1,626
47
21
47
72
380
600
80,877
38,153
50,438
88,591		 Restricted
funds
£
-
-
-
-
-
-
3,501
3,960
-
-
-
682
-
-
-
-
-
-
-
-
-
-
-
8,143
(8,143)
14,960
6,817		 2020
Total
£
10,163
108,489
378
119,030
921
507
3,501
70,551
1,490
624
48
6,032
345
1,768
322
118
1,626
47
21
47
72
380
600
89,020
30,010
65,398
95,408

13

Light Peer Support Ltd Balance Sheet As at 30 June 2021 2021 2020 Current Assets Balance at bank and cash Debtors Total current assets 117,244 29,625 146,869 79,177 17,066 96,243 Creditors: amounts falling due WFthin one year 119,1031 18351 Net current assets 127,766 95,408 Total assets less current Ilabilitie5 127.766 95,408 Credttors.. amounts frdlling due after one year Totsl net assets 127.766 95,408 Represented By Unrertrirted funds Restricted funds Total funds 117,863 9,903 127.766 88,591 6,817 95,408 io For the year ending 30 June 2021 the company was entrtled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance vlith section 476 of the Companies Act 2006. The directorfs acknowledge their responsibilities for complying with the requirements of the Art with respect to accounting records and for the preparation of accounts. Thesè accounts have boÈn prepared in accordance with the provisions appllcable to companie5 subject to small companies, regime. Approved by the board on Signed on the board's behalf by- Slgn.. Print- Jkvi kOe/￿￿c Position- 14

Light Peer Support Ltd Notes to the financial statements For the year ended 30 June 2021

1 Accounting Policies

(a) General

Light Peer Support Ltd is a charitable company in the United Kingdom limited by guarantee. In the event that the charity is wound up the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the legal and administrative information of these financial statements.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (second edition), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and with the Charities Act 2011. The financial statements have taken advantage of the exemption to prepare a Statement of Cash Flows.

The charity meets the definition of a public benefit entity as defined under FRS102. The financial statements are presented in sterling which is the functional currency of the charity and are rounded to the nearest £1.

(b) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably.

Legacy income is included in the accounts on the earlier of receipt of the legacy or the date of approval of a distribution e.g. approval of the final estate accounts.

Income received in advance of a specified service it is deferred until the criteria for income recognition are met.

(c) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Grants payable are payments made to third parties in the furtherance of the charitable objects of the Trust. In the case of an unconditional grant offer this is accrued once the recipient has been notified of the grant award. Grants awards that are subject to the recipient fulfilling performance conditions are only accrued when the recipient has been notified of the grant and any remaining unfulfilled condition attaching to that grant is outside of the control of the Charity.

(d) Tangible fixed assets

All items of capital expenditure below £500 are written off as incurred.

Depreciation has been calculated to write down the cost of all tangible fixed assets over their expected useful lives on the following basis:

Fixtures, fittings and equipment: 3 years straight line

(e) Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

(f) Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

(g) Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

15

Light Peer Support Ltd Notes to the financial statements - continued For the year ended 30 June 2021

1 Accounting Policies - continued

(h) Fund accounting

Unrestricted funds are donations and other income receivable or generated for the objects of the organisation without further specified purpose and are available as general funds.

Restricted funds are to be used for specific purposes as laid down by the donor.

(i) Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

(j) Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

Unrestricted
Fund
£
Sheffield Health and Social Care Trust
57,944
Sheffield City Council
40,002
-
-
The Evan Cornish Foundation
-
Doncaster Community Fund - Members Ward Budget
-
Other services
1,988
99,934
The National Lottery Community Fund - COVID-19
Community Perinatal Peer Support
Catalyst and the National Lottery Community Fund
COVID-19 Digital Response		 Unrestricted
Fund
£
Sheffield Health and Social Care Trust
57,944
Sheffield City Council
40,002
-
-
The Evan Cornish Foundation
-
Doncaster Community Fund - Members Ward Budget
-
Other services
1,988
99,934
The National Lottery Community Fund - COVID-19
Community Perinatal Peer Support
Catalyst and the National Lottery Community Fund
COVID-19 Digital Response		 Restricted
Funds
£
-
-
9,938
12,737
3,000
500
-		 Total
2021
£
57,944
40,002
9,938
12,737
3,000
500
1,988		 Unrestricted
Fund
£
68,489
40,000
-
-
-
-
-		 Restricted
Funds
£
-
-
-
-
-
-
-		 Total
2020
£
68,489
40,000
-
-
-
-
-
99,934 26,175 126,109 108,489 - 108,489
Grants payable
Receipients of research institutional grants:
Sheffield Hallam University
Sheffield University School of Health and Related
Research (ScHARR)		 Unrestricted
Fund
£
-
-		 Restricted
Funds
£
-
2,500		 Total
2021
£
-
2,500		 Unrestricted
Fund
£
-
-		 Restricted
Funds
£
3,501
-		 Total
2020
£
3,501
-
- 2,500 2,500 - 3,501 3,501
Gross salaries
Employer's national insurance contributions
Employer's allowance
Employer's pension contributions		 2021
£
73,756
2,863
(2,863)
974		 2020
£
55,422
1,911
(1,911)
375
74,730 55,797

No employees had employee benefits in excess of £60,000 (2020: nil). There was an average of 6.4 employees during the year (2020: 7.8).

The trustees were not paid or received any other benefits from employment with the charity in the year (2020: £nil). No trustees were reimbursed expenses during the year (2020: £nil). No charity trustee received payment for professional or other services supplied to the charity (2020: £nil).

The key management personnel of the charity comprise the trustees and the Chief Executive Officer. The total employee benefits of the key management personnel was £14,134 (2020: £22,757). The figures include maternity pay and the maternity cover.

16

Light Peer Support Ltd Notes to the financial statements - continued For the year ended 30 June 2021

5 Fees paid to the independent examiner's organisation

Independent examination fees
Other fees paid to the independent examiner's organisation for payroll provision
6
Debtors
Trade debtors
Other taxes and social security
7
Creditors: amounts due within one year
Note
Trade creditors
Accruals
Deferred income
8
8
Deferred income
Deferred in the year
Deferred income carried forward		 2021
£
720		 2020
£
600
691 818
2021
£
26,918
2,707		 2020
£
13,675
3,391
29,625 17,066
2021
£
384
720
17,999		 2020
£
235
600
-
19,103 835
2021
£
17,999		 2020
£
-
17,999 -

Income is deferred on the basis of the contract period agreed with the funder.

17

Light Peer Support Ltd Notes to the financial statements - continued For the year ended 30 June 2021

9 Analysis of movements in restricted funds

Analysis of movements in restricted funds
National Lottery Awards for All
Room rental
The Evan Cornish Foundation
Doncaster Community Fund - Tots play
The National Lottery Community Fund - COVID-19 Community
Perinatal Peer Support
Catalyst and the National Lottery Community Fund COVID-19
Digital Response		 Brought
forward
£
6,499
318
-
-
-
-		 Income
£
-
-
9,938
12,737
3,000
500		 Expenditure
£
-
(318)
(8,258)
(9,513)
(3,000)
(500)		 Transfers
£
-
-
(1,500)
-
-
-		 Carried
forward
£
6,499
-
180
3,224
-
-
6,817 26,175 (21,589) (1,500) 9,903

National Lottery Awards for All

A grant received from the lottery, secured by ScHARR. 75% is payable as grants to ScHARR and 25% of which is for Light administration, and will be transferred to unrestricted funds on completion of the project. The project is on hold due to COVID-19.

The National Lottery Community Fund - COVID-19 Community Perinatal Peer Support

This grant was to support Light's online presence but the funds were used for additional peer support capacity and focus group capture data, with the permission of the funder. £1,500 has been transferred to cover general overhead costs.

Analysis of movements in restricted funds - previous year
Rosa UK - Woman to Woman
National Lottery Awards for All
Room rental		 Brought
forward
£
3,960
10,000
1,000		 Income
£
-
-
-		 Expenditure
£
(3,960)
(3,501)
(682)		 Transfers
£
-
-
-		 Carried
forward
£
-
6,499
318
14,960 - (8,143) - 6,817

10 Analysis of net assets between funds

Analysis of net assets between funds
Net current assets Unrestricted
Funds
£
117,863		 Restricted
Funds
£
9,903		 Total
2021
£
127,766		 Unrestricted
Funds
£
88,591		 Restricted
Funds
£
6,817		 Total
2020
£
95,408
117,863 9,903 127,766 88,591 6,817 95,408

11 Related party transactions

There were no related party transactions during the year, other than those detailed in note 4.

18