2023-11-30-accounts - 'The Light' (UK)

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Company registeration number 08281036

Charity registration number 1149239

THE LIGHT' (UK) LTD

(A company limited by guarantee)

Report and Accounts

30 November 2023

THE LIGHT' (UK) LTD Report and accounts Contents

	Page
Company information	1
Trustees' Annual Report	2
Independent Examiner's Report	5
Income and Expenditure Account	6
Balance sheet	7
Notes to the accounts	8

THE LIGHT' (UK) LTD Company Information

Directors

Shabir Ahmed Fazil

Secretary

Mohammed Atif Shabir Fazil

Independent Examiners

Asmat & Co 84 High Street Slough SL1 1EL

Registered office

29 Woodland Avenue Slough Berkshire SL1 3BX

Registered number 08281036

THE LIGHT' (UK) LTD

Registered charity number: 1149239

Trustees' Annual Report

The directors present their report and accounts for the year ended 30 November 2023.

Trustees

The following persons served as trustees during the year:

Mr Shabir Fazil Mr Atif Fazil Mrs Sajida Shabir

Structure, governance and management

Type of governing document: Constitution How the charity is constituted: Trust Trustee selection methods: Elected

Objectives and activities

Summary of the objects of the charity set out in its governing document

The charity is in place to benefit the residents and youth of Slough and clients nationally and internationally. The Light UK provide a bespoke and tailored service by trained staff to support Vulnerable children and adults in the community whilst helping them to develop their independence, cognitive skills and life skills. Vulnerability is stipulated but not limited to as members of the community involved in gangs, drugs and alcohol, CSE or SE, and Special Educational Needs and Disabilities.

Furthermore, we target young ‘hard to reach individuals who are NEET, and help them to attain qualifications and other experience in order to reach their goals and ambitions.

Summary of the main activities undertaken for the public benefit in relation to these To provide facilities which are in the best interest of Social Welfare, recreation and leisure.

The main activities which we provide for the community are as follows:

Respite care – We provide respite support to children and adults, accessing facilities in the local community. This includes shopping centres, community centres, Day centres, Public libraries, parks, activity centres and other social environments.

Mentoring – We offer 1:1 support to young people and adults who need guidance on developing their skills and progressing in life. The progression could be something as small as being mentored to buying products from a supermarket confidently to being prepared and trained on attending a job interview and dealing with questions.

Furthermore we work directly with children in care and at home who have refused to go to school. Our mentors encourage them and help them to understand the importance of school and the education system whilst working systemically with parents/guardians to reach the set objectives.

THE LIGHT' (UK) LTD

Registered charity number: 1149239

Trustees' Annual Report

Workshops – The Light UK carry out workshops in local community centres for the whole community. The workshops focus on topics such as Drugs & Alcohol, CSE, Honour based violence, gangs and general employment workshops. These workshops have been very successful and have allowed us to educate the community as well as gulde and support those individuals in need.

Sports – The Light UK carry out up to 3 sporting activities in week engaging 8 – 25 year olds from across Berkshire. The objectives of the sessions are to provide the young people with an activity, mentor them and also allow them to positively integrate with other young people and adults within the community.

International work – The Light UK and its volunteers work abroad by supporting those in poverty. In the last year we targeted different countries in Asia, the middle east and Europe where we sent volunteers to work with the homeless by providing food and temporary shelter. We also carried out work with vulnerable communities. Majority of these trips take place for up to 90 days. These are classed as spontaneous visits and we hope to continue these visits to support people who are struggling and require support.

Food banks – The Light UK are operating a foodbank for the local community in Berkshire. Due to the rise in the cost of living many families are struggling to feed themselves and their families. Our aim is to bridge that gap as much as we can by providing food to any families in need on a weekly basis. This has been a very successful campaign. All users of the foodbank remain anonymous and we promote this as part of our confidentiality policies.

Additional details of objectives and activities

Day centre – The Light UK run a day centre for vulnerable adults. The centre focuses on providing the following activities:

Interactive arts classes
Textiles
Food preparation sessions
Immersive drama sessions
Weekly exercise sessions
Sensory activities
Outdoor activities

The Light are continuing this service as the service users enjoy this thoroughly. We have a good working relationship with the parents/guardians of the clients and have met objectives set by them during the initial referrals. We have also built a positive relationship with St Andrews Church whom we use for our weekly venue to facilitate the day centre.

Placements/Fostering & Overnight

The Light UK care for young people within the social care system. This could be a temporary short term placement of up to 2 to 3 days or alternatively regarded as a foster placement lasting 6 months at a time.

THE LIGHT' (UK) LTD

Registered charity number: 1149239

Trustees' Annual Report

During this time The Light UK are responsible for ensuring the young person's welfare and wellbeing is looked after. This includes but is not limited to the following:

Providing shelter
Food
Clothing
Attending appointments such as doctors & dentist
Ensuring activities are organised for the young person such as Cinema, bowling, Ice skating, Go karting etc
Time is arranged for young person to meet their family and friends whilst supervised by The Light UK
Religious needs are met if applicable

Summary of the main achievements of the charity during the year

In the last year we have supported over 500 young people in the local community, 150 Adults, and 400 people abroad.

We have given them the chance and opportunity to develop in key functional skills as well as providing mentoring and assistance with employment. Furthermore we have provided people food and shelter in underprivileged areas around the world.

Declaration

The trustees declare that they have approved the trustees’ report above.

This report was approved by the board on 19 December 2023 and signed on its behalf.

Shabir Ahmed Fazil Chairman

THE LIGHT' (UK) LTD Independent examiner’s report to the trustees of ‘The Light’ (UK) Ltd

I report to the trustees on my examination of the accounts of the ‘The Light’ (UK) for the year ended 30 November 2023.

Responsibilities and basis of report

As the charity trustees of ‘The Light’ (UK) you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

Accounting records were not kept in respect of the charity as required by section 130 of the Act; or
The accounts do not accord with those records; or
The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Mustafa Asmat

IFA 246716

Asmat & Co Chartered Accountants

84 High Street Slough SL1 1EL

19 December 2023

THE LIGHT' (UK) LTD

Income and Expenditure Account and Statement of Total Recognised Gains and Losses for the year ended 30 November 2023

Income Expenditure on charitable activites Administrative expenses Profit on the disposal of tangible fixed assets Net movement in funds Total funds brought forward Total funds carried forward	2023 £ 891,767 (661,169) 230,598 (116,292) 114,306 - 114,306 801,186 915,492	2022 £ 989,855 (583,512) 406,343 (113,321) 293,022 3,780 296,802 504,384 801,186

THE LIGHT' (UK) LTD

Company registeration number: 08281036 Statement of Assets and Liabilities as at 30 November 2023

Notes Fixed assets Tangible assets 2 Investments 3 Current assets Debtors 4 Cash at bank and in hand Creditors: amounts falling due within one year 5 Net current assets Net assets Funds of the charity Unrestricted funds Total funds	2023 £ 30,925 1,885 32,810 568,108 315,574 883,682 (1,000) 882,682 915,492 915,492 915,492	2022 £ 47,084 1,885 48,969 585,202 168,015 753,217 (1,000) 752,217 801,186 801,186 801,186

For the financial year ending 30 November 2023 the charity was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006."

The member has not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Shabir Ahmed Fazil Chairman Approved by the board on 19 December 2023

THE LIGHT' (UK) LTD Notes to the Accounts for the year ended 30 November 2023

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Intangible fixed assets

Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Motor vehicles over 5 years Office equipment over 5 years Fixtures, fittings, tools and equipment over 5 years

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Taxation

The charity is exempt from taxationin respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Act 2010 Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that scuh income or gains are applied exclusively to charitable purposes.

THE LIGHT' (UK) LTD Notes to the Accounts for the year ended 30 November 2023

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2 Tangible fixed assets

Office equipment £ Cost At 1 December 2021 3,489 Disposals - At 30 November 2022 3,489 Depreciation At 1 December 2021 2,979 Charge for the year 510 At 30 November 2022 3,489 Net book value At 30 November 2022 - At 30 November 2021 510 3 Investments Cost At 1 December 2022 At 30 November 2023 4 Debtors Other debtors Amounts owed by related company	Fixtures & fittings £ 21,256 - 21,256 12,896 2,911 15,807 5,449 8,360	Motor vehicles £ 112,370 - 112,370 74,156 12,738 86,894 25,476 38,214 2023 £ 294,099 274,009 568,108	Total £ 137,115 - 137,115 90,031 16,159 106,190 30,925 47,084 Other investments £ 1,885 1,885 2022 £ 543,202 42,000 585,202

Included within other debtors, there are receivable balances from the below individuals as at 30 November 2023;

F K Mansha £10,000 (2022: £10,000) Atif Fazil £20,387 (2022: nil) S Mahmood £700 (2022: nil)

THE LIGHT' (UK) LTD Notes to the Accounts for the year ended 30 November 2023

M Baig £6,600 (2022: nil) Al Medina £3,000 (2022: nil) A Bhatti £8,322 (2022: nil) Dawat e Islami UK £225,000 (2022: nil)

5 Independent examiner's remuneration Examination of the financial statements	2023 £ 1,000	2022 £ 1,000

6 Other information

THE LIGHT' (UK) LTD is a private company limited by guarantee and incorporated in England. Its registered office is:

29 Woodland Avenue

Slough Berkshire SL1 3BX

THE LIGHT' (UK) LTD Detailed Income and Expenditure Account for the year ended 30 November 2023

This schedule does not form part of the statutory accounts

Income Donations received Expenditure on charitable activites Subcontractor costs Other direct costs Donations paid Administrative expenses Employee costs: Travel and subsistence Motor expenses Premises costs: Rent Rates Light and heat General administrative expenses: Telephone and internet Postage Stationery and printing Bank charges Insurance Website Software Repairs and maintenance Depreciation Sundry expenses Legal and professional costs: Accountancy fees Advertising and PR Other legal and professional	2023 £ 891,767 583,611 51,241 26,317 661,169 29,771 7,605 37,376 7,130 1,747 4,754 13,631 2,999 384 32 107 11,159 352 60 28,562 16,157 4,387 64,199 1,000 - 86 1,086 116,292	2022 £ 989,855 554,718 12,263 16,531 583,512 31,778 6,352 38,130 7,216 1,716 5,802 14,734 2,993 99 19 202 7,806 185 60 9,996 26,756 9,855 57,971 1,000 71 1,415 2,486 113,321