REGISTERED COMPANY NUMBER: 08227390 (England and Wales
REGISTERED CHARrrY NUMBER: 1150892
Report of the Tn￿1¢¢5 •nd
Filla•cial Ststem¢nts
for the Year Ettded 30 September 20211
for
Llgbtwaves CommuDity Trust
sP￿H Jolliffe Coth Ltd
Cbartetyd Accouolants
33 George Srreei
Wakefield
West Yoykshir¢
WFI ILX
Illl
*A4795KftV*
2310612021
COhAPAMIES HOUSE
A11
#110

Lightwaves Community Trust
Contents ofthe Financial Statements
for the Year Ended 30 September 2020
Page
Report of the Trwttts
Independent Kxatniner's Report
StateDxnt of Financlal Acti￿ltieS
B*lADce Sheet
10 to 11
Notes to the FitiaDciaE Staitments
12 to 19

Llghtwaves Community Trust
Report of tbe Trustees
for tbe Year Ended 30 September 2020
The Trustees who are also dirtctOf5 of the charity for the puJp)ses of the Comptinies Act 2CKJ6. prtsent I￿1r report wth the
rinancial statcments of the charity for the Year Ended 30 Scprember 2020. The trustees have adopted the prtsvisiorts of
Actourtting and Reporting by Charities.. Statement of Recommethded Prnctice applicable ￿ charities preparing their accouttts
in a¢cordan¢e with the Finaftcial Reportin8 Sthndatd appli¢ablc in the UK and Republi¢ of Ireland IFRS 1021 {effective I
January 2015).
Trnsttt5
Mr B Moran (R¢tired)
Ms l G M Van ￿Jn (Community Centre Manager)
Mr M Ayub (Community Centre Manager)
Mr J Howard (FE College D1￿ctOr of Estates)
Ms D Bracewell (Owner ora Tutoring Company}
Mr J Coulton (Sports Facility Manager)
Mr M McK]"gney (Economi¢ Development Consultant)
Ms S Bedford {Social Worker)
Ms H Grocock (CEO Sight Aid)
Company Se¢r¢tary
Ms l G M Van RJ"jn
Registered office
Lightwaves t£iSUTC Centre
Lower YO￿ Srreet
Wakefield
West Yorkshire
WFI 3LJ
Regi$ter¢d Company Number.. 082273￿ (England and Wa]es)
Registered Charity Numbtr= 1150892
OBJECTIVES AND ACTIVITIES
Objectives and ¥itns
The aim of ¢h¢ ¢harity is to provide the ffsidenrs of Wakefield distyi¢¢ and th¢ neighFM)urhood of College GnTrve and
Pinderfields with a thtiving community-run f2cilEty for S￿[l leisure, social and community activities to advance their well-
being, knlth and prospccts and to promote cohesion within the conmiunity.
Ch*rAtable object
The objects of the charity as outlined in the articles of association arc 'to further benefit the residents of Wakefield and
elsewhere, withoutdistinction ofsex, sexual orientation. Trceorofpoliiicai, religiousorothcropit)i0Thsby associatin8 together
said residents and the local autlwrili4 volwitary and oth¢r OTganisations a common effort ￿ relieve poverty, advance
cducation and to providc facilitie5 itt the interests of social welfare and for recreation a￿j leisure occupatiOlJ Wlth the
object of improvin8 conditiOllS of lif¢ for the residents.
STRUCTURL GOVERNANCE AND MANAGEMENT
The eompany was fonned in 2012 and is lirnited by guarantre. li is registered with CL>mpanies House under company
registration number08227390. The charity was forn￿d in 2013 and is registered with theclwi.ty Conunis5ion under chanty
number 1150892.
GovernlDg document
The charity is governed by its Memordndum and Articles of AsxtiatioD.

Llghtwaves Community Trust
Report of the Trllslees
for the Year Ended 30 September 2020
STRUCTUR4 GOVERNANCE Af4D MANAGETrIENT
Rec￿￿tm¢llt appoiDtm¢nt of fnist¢es
Members of the Board of Trustees are appointed to rcprcscnt Next Genernti¢)n {2). Wakeficld College (l). local comtnunity
(4) and users of Lightwaves I£isu￿ C¢ntre (2).
Org*nis4tion, Governance M•nigemeDt
The Board of Trustees. which can have up to thrtcen member5 (nine tnL5*es and four Board advisors), who #re committed
to makn'n8 a success of the community managcment of Lightwave4 administer the charity. The Board usually meets monthly
and there a￿ sub committees ¢oveTing finarfe and audil Community fvrtdtai$in& marketing aTwJ pJDmotion and operational
tnanageTuenL A GeneTai Manager 15 appolntcd by the Tns*es to rnanage the day to day operdtions of the Charity. To allow
effective rnanagctncn( the Generdl Manager ha5 delegated authority. witlun term5 of delegation approved by the Twste¢& for
operdtiona] matters including finance and employmenL
The charity also has a numt*r of voltsnte¢r helpers WIKI assim ihe paid suff with running the Centre and at) apprenticeship
scheme operated in ¢onjun¢tion with Wakefield College which prnyides local young people with an oppo]Thnity to work at
the centre for a period of twelve mnth5.
Tht role of Next Gcncration CIC. who co-ordÉnated led the wcct$5fitl &fjstt transfcr of Lightwaves leisure ccntrc tts
¢ommunity use, has been pivo&l in providing the link behveen the day-to4ay management of th¢ ¢¢ntr¢ and the strategic
management provid¢d by th¢ trustees. Nexi Generation's long tsack retord of wojking from Lightwaves on behalf of local
people. (particularly young people frorn disadvantaged comTnunities) meant Next Generntion had the trust and respect
of local people togethcrwith a coMp￿henslyC knowledge of the Lightwdve's building. This experience was inval￿b]e to the
Tnjst for as participaiing members of the tslLSt boart Next Generntion wer¢ abl¢ io provide project management expertkse on
behalf of the trust and take rcsp)t)sibility for managing and liaising with staff respotJsÉble for the day to day nlnning of the
¢entre.
Lightwaves Cornmunity Trust are commit*d to deepening and slrengtt￿rring Cornrn￿ty involvemenl and on building on the
¢xcellent workin8 relatio￿ShIp with Nexi GeneratiotL
Induction and trainiDg Of new trnstees
Induction into the wodcings of the ¢haTity is cartied out by Tnksrees and senior managers already setwing on the Board with
ongoing trdining being undertaken in knu5e and by cxterna] visits to events and similar organisatio1￿.
Risk manAgement
Th¢ Trust¢es have a duty to identify and wiew the risks to which th¢ ¢lw"ty is exposed and to ¢nsure appmpriate controls
are in pla¢e to provide teasonable assuTrnte againsi fraud and error. The T￿￿te¢S hve approved a risk management strategy
which cornprises:
an atu)ual review of the rÉsks the chan.ty may fac¢
the estsblithmeni of systems and PTocedures to mitigaie those risks identified in the plan
the implernentation of procedures designed to miniTnise any potential impact on the charity should those risks
materiali5e.
This work iderttified financial sustainability as the major fitw*ial risk for the cbarity.
This period was very much a year of two distinci halves a ntsrnwl world dissolved into a period of greai ¢hange a￿1
challenge. With the first half it w&$ a period of relative nornuliry and where pro8re55 was being ma(k on a serics of issues to
improve the Charity's capacity to adapt to new a¢tivity in thecentre and diff¢ttnt groups of users. In the seco1￿ half thc world
seemed ftWTwI upside down as everyone Struggled ￿ adopt to livin8 thr￿ a major pandemic and public health emergency.

Lightwaves Community Trust
Report of the Trustees
for the Year Ended 30 September 2020
A stries of key initEatives with Frf)siiive irnpacts on I￿&] communities. health and social well-being took place #( or were
developed from Lightwaves during th¢ past year.
A Thai Boxing comptts.tion
A large engagernent party forsomeone frorn the Irxdity.
A YCA dance competition.
A Richmond Fellowship Ev•)L
An Asian Arni-Wre$t]ing ¢ompetitio
A Gambian ladies BiTthday paty.
A Chn'stmas fund raising event in aid of five loul Food banks and for the local authority kids in care.
The latter was or8ani5ed by selling ti¢k¢ts fora showing of the Ken Loach's fiIftL"Sory we missed you" and some top.¢1
Asian fo¢xl. This raised £1,250 plus the ￿¢¢1p1 of van-loads of f(A)d as well as donations of pr￿ents for childr¢n in Care.
Each of ihe five foodbanks received £250 and a large supply of food for donatio￿$ to I(￿] farn?lies in need. The local
mosques helped out Ghousii Swafia M05que collccting fLw)d donations frDTn their congregation, and Bilal Mosque ¢oll¢cting
iterns for the raffle. The evening and thc outcomc wcre a 8rcat success with local peoplc attending and enjoying thern5elves
for worthy causes.
In the ¢aTly.'nom￿l" half of th¢ year a series of new group bookings w￿e rettiveo:
Stanley United JU￿10r foothall.
Diabete5 prevention.
GIAS football training.
Eastmoor Dragons".
Sui¢id¢ Bereavement support Gmup.
Our Roots Football, Basketball.
St MiCh￿IS Cricket Club.
Beth and A%h Cricket Club children and athilts:
Brdhma Kurnaris. meditation group.
October 2019 the recruilment pro¢ess was commenced for two new employtts following two $4ff leaving for positions
els¢whcTr. A new Duty OffKer Mario Da Silva was apFK)intol a5 well as a new Centse Worker, namely Alrx Lane.
A new Employee Handknk w&% developed and coDsulted on with stsff thence w&% approved by the Board.
Wak¢fJ¢ld College took overwhathad been th¢ boxing gym and used the n¢w space for theirPrince's Trnsi prograrnme, with
£10,000 invested to provide a good quality dedJ¢ated swe for aSsi￿1ng yowig people from the College ¢0 be mentored and
a￿lSted with WOTk and thi.s was ¢omplctcd and Tcady for use by the Autumn 2019 intake of TKW studen￿ ThJ"$ provided the"
Prince's Trust with a newly fitted out room that can be used for other fjJbJre IxM)kings.
A TNstres Away Day- l¥t yearhad agreed the dev¢lopment a new busit)ess plan. WO￿ on this was well on its way dursng
the financial year when the Covid-19 pandemic forced radical change on the Boatd and stsff.
Lightsvaves secured fundin8 to commission a I￿al artist to ¢real¢ a mural on the entr￿￿¢ wau of Lightwaves. The artist
¢onsul*d widely with the community at¥J ¢ame up with a few ideas for the boatd apP￿Ve. The aim was that the Board would
approve ihe final design and a date was set for the WO￿ io comrnence ovei the Easwbreak Covid interrupted all these plans
and the work had to be cancelledldeferred until further ￿tificatiOn.
When COVtD hit the UK went lock down Lighiwaves Skff werc placed on furtough from 6th April. They ttttmied ox a
part-time basis in Augusl to I￿1p staff overcome feclings of social isolation and tediousness a number of trdining COUTse5 in
COSH and H¢alth and Safety at Work were oTgwus¢d as well as and some fijrther training around events manag¢tnent.

Lightwaves Communlty Trust
Report of the Trustees
for the Year Ended 30 September 2020
Despite the publi¢ health crisis Lighrwaves rernait￿ active as a ¢ommunity hub. Lightwaves worked An par￿rshIP with the
lo¢al ¢ommurtity. and in parti¢ular The Grand Swafi< Ghousia Mosque and Nexi Gene￿10￿ rnising arouAd £5,000 to help
se¢ up a foodbarth and f(￿dIng fiu]d to help local people during these difficult tsm&s.
Next Generation Stsff took on the role of running the centre whilsl the Lightwave5 Staff were fvrlough¢d. They also set up
and ron o foodbank and supported pe¢Jple irt self-isolation by shopping for them. pi¢king up prtscription& ¢akingtheirdog for
a wa]k, or sorting out food pa¢ks End so on.
The% activtti¢s required 8 lot of ￿0P1¢ to ex¢£uk them so over 150 volun*¢rs w¢re recruited A syst¢m for administrating
how ihe volunt¢eTS Were re¢ruit￿ and their roles allo¢atrd was ¢thblisheJ and it W0￿ed very wèll ensuring etTJcieni
organis*ion of tasks. The proie¢ts and seTvÈ¢es offeffd were publiciscd and pwomot&J the project with the wider ¢onuntsnity
through SLKial nKdia, and thtough leafleting the wknle aTta arou￿1 Lightwaves.
Central government fvnding provided ￿ndIng forcovid-related activities with these fiEnds distiibuted through the Wakefield
Council and the voluntsry and community sector. the Covid-19 crisis there was tho incomc from sports artd room hire
so ihc grants together with funding from the furlough scheme allowed Lightwave5 to keep staff and continue ￿ make the
buklding available as an activc community hub delivering fwd-bank and other welfare 5UPtM)rL
Othersuccessful grant applications ID this period notably included 2 grant from the British Ainvays charirable trust for a new
more effi¢ien¢ artd ¢osi-effective hot water heating systrm for the building.
As a part of assuring the Tntst's legal and irLStitutional sustainability, ntgotÉatii)IL% Cl)ntinued with Wakefield Council on
renewing the ternts Of the lease for a longer leasing periLNI (25 year5 and longer).
Lighhvaves maintained astrong leadeTsbJp role inpmmotingand Susthining ¢ommunity coksion and in¢l￿$t0￿ and now hosts
six differrnt faith aTKI religious groups. The centre plays a kty role as facilitator for ILKa] faith group5 prtsviding a safe, multi-
¢u]tural and opetl environment for all comrnuniti&s.
Lightwaves Community Trust have built ¢yJ a strong and success￿1 record of parlnership work with key local Parn￿r5
including= N¢xi Generation. The City of San¢tyary, the Iwal ¢ouncillors, Wak¢fi¢ld Colleg< Wakefjeld Council, Public
Health. Young Live& NOVK National Education UnioTL We kn Wakefiel¢L Wakefield Bid. Wakefield Hospi¢¢, WDH
Hatfield Courl Create Cafr. and Amnc5ty International.
PulAic benefit ain15 Ind intended imp*ct
The key b¢n¢fit for ¢h¢ public has been that Ligh￿a¥¢$ L¢isure and Communiry Centre has been ￿￿taIned and T¢MaL￿d in
busine&s and open w the publi¢ for half of this period. Post l(xk41own Lightwaves ¢onlEnu￿ to be used as a community
anchor for assisting people in the community.
Th¢ TnLSi has ¢oniinued to build on its repuration as athriving community-Tun fa¢ility hosting edu¢otion and leamin& 5(Kial,
leisure and sports activities all of whichsignifi¢anUy Contyibutcto irnprovingthewell_being. health and employmentpro￿t¢ts
of local pwplc and post Coyid.
Trust Developlllent
The revamptng of the businw plan ¢ontiThJe5 alth￿gh the Covid pandemic crisis h&$ ere&t¢d a completely TKW landscape of
demand for servi¢¢s that will mean th¢ need to revisit and r¢vise pmiotys and plans. WoT* oft integrdtion with
Next Generation have been deferred durhng the health crisis but thc strengths of both ooani5ations have been important in
sustaining work with atMI for community throughout this challenging time.

Lightw¥ves Community Trnst
Report of the Trustees
for tbe Year Ended 30 September 2020
The seventh year of the Trust has been a￿ther ch311engin8 one as the Centr¢ developed its profile and activities &8 a focal
point Thub. and local Commwiity anchor in a ¢limatr whejy public and ¢haritsble fvnding mnained difficult. The Tjust ha5
worked hard to eTKourage ¢entsr and local rtsidents use of and involvement with the Centsy itKluding geth.ng
involvement of u5crs as volunteu5 in the daily of thc centre or. as trusttts.
Investment and funding bids
A revised Funding Straiegy has been produ¢ed to pwovide a focused aThl clearapproath aligning th￿cts on fvndtng to maich
and supports both the building, staff and Community development that ensures core work is maintained and sustained in
supw)rt of th¢ Tn￿￿5 medium and long-tenn Stra￿leS for the facilities and the activities th¢y hosL
The Busirtess Plan is also being renewed to creote an tdaptsble wotkn.ng document thti better refle¢¢s ihe Tnjst's stsatrgic
d1￿CtiOn to transfonn and improve the building as an environmentally Sustsinable cornmunity thj sptsrts facility that is able
to IK)St local commut)itics' nceds and aspirdtions.
E$t#te section
Thr opetation management committee Tncct on a regular basis with Wakefield College. Both partics work collaboratively to
manage the risk register and ensure appropriate managernent and mitigation of risks and to look at OPPOTtunitic5 where the
Trust and head of Wakefield Colle8e's Sports and Publi¢ Services can maintain a posiiiv¢ working relauonship that ben¢fits
IxTrth the wers of the c¢ntr¢ and Wak¢field College sknthts.
Planned mxinteDance
The Tru51 has worked with key partner Wakefield College to assure planntd nuintrnafrv across the buildÈng and including
the management of legionella. p&ssenger li￿ fr irtfr&sts7JcN￿ aTLd the ￿aling and ventilation system5. There is a need to
significantly improve thes< pattitular]y the hcating systerns to et)sure that the building is more envirotllnenttlly Susthinable
and as'wear and *ar' of elements of the building llfftastructure near the t￿1 of their lifr expcciancy and need to be replaced.
F￿ANC￿ REVJEW
Overview
Ligh￿a¥eS Community Tn￿1 ¢on¢inues io manage the Leisure Centre forpublic and community use. This is challen￿rtg bui
with the continuing provision of sound financial manageTnen( arwj support from l(Kai oryanisations AJKi both staff and
volunteers a reduced rdnge of community activities and opporDJnities have been successfully provided to the local and
sum)unding populaion. The orLset of the cov1￿19 pondemi¢ and tht cl¢)5ure of the Centre unable io provide mainstream
aciivilies has influenced the financial perforniarKc of the Centre. In Tesp)TW thc support and financial grxnts provided by the
Local Authority and public donations have gcncTrtcd theTrustan Ope￿ing sUTp1￿ of£70.173 for the year as againstadeficit
of £16.738 in 2019.
Prknclpai Funding
In addition to th¢ income generated by the charity trdding activities, the main %Mu¢es of fimding are currently sports facilities
income, and events income. Two successful grnnt applications from the Naiional Lottery Community Fund a￿1 Power to
Change provided additional funds whj.ch enabled the charity to Tnainiain Conununity activities whilst continuing to adhete to
Government guidanc¢. The funding cover5 a six.nJ)nth from (kwlKr 2020 to March 2021.
A capitsl invcs¢ment by Next Generntion in the Ccntre is bein8 repaid. More generally trustec5 recognise that efforts necd to
be main¢ainin8 on building up reserves and scekir* out capital inyestmcni in developing the Ccntre's facilities.

Lightwaves Community Trust
Report of the Trustees
for the Year Ended 30 September 2020
Reserves, Pollcy
The aims and objedives of our Reserves Policy are to:
ErtsU￿ a level of wot*ing capitsl to susiaitt the Centre and the ability to perforn) its ch￿l￿ble obje£tive5.
Ertsur¢ a level of fvnding to undenake new challenges and Opporti￿1￿¢S as th¢y arisc.
Ensure availability of funding to cover extraotdinary expendibjre and loss of Teveme &$ a consequeKe of matters
arising beyond the Trust rtornul day to day operatio￿.
Und¢rpinning the aix)ve aims and objectives the TnJM seeks to build up aThJ h)Id a level of free reserves equivalent ￿ two
years. annual expendiluie. Th¢ TTUStees acknowledge that thi5 is a long-term challenge and will take a penod of time
achievc. Although our sport fa¢ilities incomc tnay be viewed ￿ seasonal and liable to tluciuatioT4 ihe rental inwme remains
regularon a monthly basis and provides a Icvcl of WOrkU￿ capital to fuThl staff wa8C5 and fixed cosL
Th¢ Board of and styff ¢ontinually sttk io promotr and implement creative and interesttng in¢om¢ initiative5, grani
appli¢ations and donations (both individual and corpordie) and have produced aFunding Strategy document and Currently
revising a three-to-five year Busin&5s Plan which can bE adapted ff) meet TnLSt's strategic direction.
Inve5tmtnt power4 policy and perfonnance
Thc tn]$tees having regard ￿ thc liquidity ftquiremenLS of operating the ¢entre and io the Test￿¢$ policy have maintained a
poli¢y of kecping available furtds in an intcrrst eatning deposjt account allowlng LTtunediate acccss as n￿e$Sary.
Looking 8head
The Tnlsfs overdll strdte8y of enhancing incorne Btneration and inwroving Sustainability remains a Strategic goal. So t
doe5 (he seawh for fijrther major invesbneni ro enhance a￿1 uFFgrnde the Centr¢'s facilities. The TnLSt is actively se¢king
substantial resources for major inves¢ment througlw)u¢ the Lightwaves building.
COVID 19
In accordan¢¢ with GOverno￿t regulations Lightwave5 Community aryl L¢1&￿e CeThtre was ¢los¢d b¢hvetn March and July
2020.
Income generntion has been severEly aff¢ctttJ aTMI the ¢onfideTKe of public and lo¢a] comrnunity will need io be restored
over time.
Stsff WeTe furloughed under the Governn*nt Job R¢t¢rttion khcme bu¢ fix￿ and njnning Costs of the CtnbE had to be s¢t
agajnst the rcduccd Inco￿¢. Lightwayes has ￿ctIved menue sUp￿rt from lo¢a] grnit Submissions and donations. All
cxpcndibJre has been reviewed and only essentsal eX￿nditUre h&s been perrnitted during this period. Ligh￿aVr$ has now re-
opened in September2020 while followtng the Government 8uideltnes on ensuring the Centre ts COVID 19 secure.
Due io the pandemic and following Government directives T￿￿ fact-tr￿fa¢c medings httve been held since March
2020. However, the Chairrnary GeTKral Managcr and Tteamrer have been in regul•r ¢ontsct.
With the casing of lockdown th¢ Centrc has tsken the opportunity to carry mainl¢nan¢c and clcaning duliu to enwre
that the building remain5 COVID sKyr¢ aTKI is fEady to oF*n io the public tn accordance with Government aThJ Sports
Goveming B(Kli¢5 guidelines.

Lightwaves Community Trust
Report of the Trustees
for the YeAr Ended 30 September 2020
STATEMENT OF TRUSTEES RFSPONSIBILITIES
The TnLs¢e¢5 (wl¥) arc also Directors of Lightwaves ConThunity T￿J￿ Limityj for the puryoses of rompaoy law) a
responsible for preparing the Trust￿% Report and the fmancial statemenLS in accordance with applicable law and United
KiTLgdoTn Accounting Standards (United Kingdotn Genera]ly Accepted Accounting Practice).
Company law r¢quires the ttwtres ￿ prepare financial sthtements for each financial year whi¢h give a tsue and fair view of
the state of afFdits of the charitsble Company and of the incoming re￿>￿[Ce5 aThl application of resources, includingthe incom¢
and expenditure. of the charitabk company for that pcriod. In prqJarin8 these financial statements. the tru5tee5 arc rcquired
s¢lect suitable policies and then apply them conststently.
obsetve ihe methods and principles in the Charities SORP (FRS102).
make judgernents and estirnates that are re&fonable and pnjdent.
statc whether applieablc accounting standards have bcen followe4 5ubjecl to any material departures disclosed and
explaincd in the financial stsitments. and
prepar¢ the financial sta*menLS the going basis unless if is inappmpria* to presumt that the ¢harity will
Continue in business.
The trustees are responsible for keeping proper aCci￿nting records that disclose with reasonable ￿Ul￿Y at any time the
flnancial p05itiOll of the charitable company and enable them to ensure that the financial statements cornply wth the
Companies Act 2006. They are also rcsponsjble for safeguarding the assets of the clwitsble company and hence for tsking
reasonable steps for the prtvention aTMI detection of fiaud d o
er Jrre
Approved by order of the Ixjard of trustees i)n .............
. and sigttd on its Ixhalf by:
Mr M Mckn'grtey-

Independent ExamiDer's Report to the Trustees of
Ligbtwaves Community Trust
EDdeptndellt examtuer's report to the trustees of Lightwaves CommuDity Trust ('tbe Comp*ny)
I ]%port to the charity trU￿¢¢S on my examination of th¢ accounLS of the Company for the year ended 30 September2020.
Respo￿$[bIlItieS and basi$ of report
As the charity'5 trustccs of the Company also its director5 forthc purwjses of company law) you are rrsponshble forthe
prcpardtion of the accounts in accordance with the requirements of the CompaDies Act 2￿6 Cthe 2fy)6 Ace).
Having satisfied myself that the accounLS of the Company are not required to be auditrd under Part 16 of the 2006 Acl and
are eligible for irldependent examination. J Teport in respEct of my exaTnination of your¢haTity'S accounts as Carried oui under
sectiorl 145 Of the Charities Act 2011 ('the 2011 Act,). In carying out rny txamination I have followed the Directions given
by the Charity CornmisSSOll UtM&rsectiDn 145(5) (b) of the 2011 ACL
IndependtBt ex8miner'$ $tat¢ment
Since your charitys gross incolne ex¢e&Jed £250.(￿￿$ your examInermu￿ bc a meTnber of a limed body. I can ¢onfim) that I
am qualified to undertake the examination because l am a registered n*rnber of the Insticute of Chartcred A¢couniants in
England and Wales which is one of the listed bodies.
I hav¢ completed my examination. I confirrn that no matt¢rs have comt to my atteniion in corfftection WAth tht exarnination
giving me ¢awse to b¢lieve-
ccounting reconts were not kept ill Twect of the Cornpany as required by section 386 of the 2006 ACL or
the accounts th) not accord with those records" or
the accounts do t￿[ eomply with the atcounting rquirements of seetion 396 of the 2006 Aet other than any
requiremcTrt thai the accounts 8ivc a tn￿ and fair view which is rtoi a martcr constdcred ls part of an independent
examination" or
the a¢¢owits have notbcen prepa¥ed in accordancc with the nKthods and ptinriples of the Statcmentof Re¢ommended
PrdCti¢e for accounting a[￿ reporting by cljarities (applicable to charities preparing their ￿coUnts in accordance wilh
the Fitwicial Reporting Starldard applicable in thE UK Republic of Ireland IFRS 102)).
I have w ¢oncems and have come acro&4 ￿ other mart¢rs in connection with the ¢xamination to whi¢h attention sh¢)uld be
drawn in this report in ortlet ¢0 enable a proper unde￿￿dIn80F the accounts to be reac1￿d.
Claire Lawton
FCA
SMH Jolliffe Cork Ltd
33 George Strttt
Wakefield
West yotkslu.re
WFI ILX
Da*:.............................................

Lightwaves Community Trust
Statement of Finaneial Activitie5
Oncorporating an Income and Expenditure Account)
for the Year Ended 30 September 2020
2020
Total
ndi
2019
Totsl
hjnds
Unrestyicted R&8tric¢ed
fund
funds
Note5
INCOME AND ENDOWMENIE FROM
Donations and legacies
7&79
47,123
125922
28,116
ChAri(*ble 8¢1iv5tSes
Sports facilitie5 income
34,033
34,033
54.674
Other ttJding activities
Investsneni income
J50.21MI
160,153
26
Total
47,123
3111,208
242.969
EXPENDrruRE ON
Charitable activilies
Managemeni adrnÈnistration
Events
Publicity 8t￿ promotion
Premises
73,156
1￿16
721
A22.Q81
2&11(Kl
3.161
98,156
10,677
721
A30,481
97.961
12,599
1,582
147,565
Totol
203,474
36561
240.035
259,707
r4ET INCOMEI(EXPENDITURE)
59,611
10562
70,173
(16,738)
Tr•D5fers between fuDds
Net rnovement ID funds
59,611
lo￿2
70,173
(16,738)
RECONCILIATION OF Fuf4DS
Total funds brought forward
(40.430)
(40,430)
(23,692)
29.743
40 430)

Lightwaves Community Trust
Balance Sheet
30 September 2020
2020
Totol
funds
2019
Totsl
fund5
Unrestri¢toJ R¢stri¢*d
fund
funds
CURRENT ASSETS
Debtors
C&sh at bank and in hand
4D366
29.809
111.132
121,694
58.377
Amounts fallin8 due within one year
(91.951)
(91,951}
(63,807)
NET CURRENT ASSETSI(LIABILITILS)
TOTAL ASSETS LESS CUIUiENT
LIABILITIES
19,181
10562
29,743
(5,430)
CREDTTORS
Amounts falling due aftermore than one year
10
{35.000)
NET ASSml(LIABtLrriES)
40.430
Unttstricted funds
Restricted funds
19.J81
(40.430)
TOTAL FUNDS
The cltsritable cowy is entitled to exemption from a￿lIt under Section477 of the Companies Act 2006 for the year ended
30 Septemkr2020.
The Mefflbe￿ have not ￿qUi￿A. the company to obthin an audit of its fmancial tstements for the year ended
30 September 2020 in ateordance with Section 476 of the Companie5 Act 2(M)6.
The trustees acknowledge their responsibilitses for
(a)
ensuring that the ¢haritsble company kccps accounting rEcords that comply with Scctions 386 and 387 of the
Companies Act 2006 and
preparing fit)ancial Statements which ￿ve a true and fair view of the stale of affaits of th¢ ¢h8ritabl¢ company &s at
the end of each finaTKial yearand of its Sutplus or deficit fOr￿h financial year in accordance with ihe requirements
of Sections 394 aThJ 395 and which otherwise Comply with the requirements of the Companies Act 2006 relating to
financial statements, so faras applicable to the charitsble compaTy.
(b)
10
continued...

Lfightwaves Community Trust
Balance Sbeet- eontinued
30 September 2020
These finart¢￿ ststements have beet) prepared in ac¢ordaKe with the provistons applicable to charitabl¢ compat)ies subject
to the 5rnall ¢ompam¢s tcgime.
Th¢ financial Statements wer¢appmved by the Board of TnLSttts and authorised foris5u¢ on. .......... ......... .............. ....
were signed on tts behalf by:
and
Mr M Ayub- Tntsiee
Mr M McKi8n
- Trus

Lightwave5 Community Trust
Notes to the Financial Statements
for tbe Year Ended 30 September 2020
ACCOUNTING POLlCtLS
Basls Of prep8ring tbe finatte1￿ Jtaternents
The financial statements of the charitsble company, which is a public benefit entity under FRS 102, have been
prepared Jth ac¢ordance with the Charilies SORP IFRS 102) 'Acc(Junting and Reporting by Charities: Ststement of
Re¢oTtunended Practice appli¢able to charitics preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) (effectiv¢ l January 2019),. FitwJc&al Reporting
St2ndard 102 Tr Financial Reportir)g StsThlard applicable in the UK and B£publi¢ of Ir¢land' and the Compani¢s
A¢1 2006. The finan¢ia] starements have bem prepared utwjer the historical Cost conventiotL
Golllg etsneern
The Trust's principal wurces of income are thc trddin8 activitie5, sports events and events inctsme. On completion of
the finan¢ial ststemenLS and at the WTrint of signing off. with the exteption of the retttsl it)com4 all o¢htr sourcts of
income have been ttduced duc to the (k•vemm¢nt re5trictioTrs on leisuff ccntre facilities due to th¢ Coronavin
P3ndcmic (Cov￿19).
TheTrustees re￿I￿rIY review the C¥h How aThl budgetfore¢&st and financial proj¢ctionsare updatd month]y taking
into consideration the changing ¢¢0￿MiC and social clima*.
Despitr new income initiatives beingstyJghtto ¢omplemcntthcTEgultrincome patternsbeing maintsine¢ theTmstees
ore mindful of the uncertain e¢orK)rnic position and thcir ability to continue in operationa] exislerte in the coming
twelve months. Despite thc declirte in revenuc, they contsrtue tr) believe th¢ goin8 concem ba51¥ of accounting is
apprnpriate in preparin8 the financAal 5tstements.
Exp¢Ddit4re
Liabilities are recognised as expenditure soon &$ there is a legal or Constructive obli8atioll ¢OTTunitting thc charity
to that expendiwre. it is probable that a trdnsferof ¢conomi¢ benefits will be required in settlement and the amount of
the obligation can be measured reliably. Ex￿ndItUre is xcounted for on an accrna15 basis and has been classified
under headings thal aggregaie all cost rtlaied to the category. Where costs cannot be dir¢ctJy attributed to parti¢ular
heading4 they have been alllxated to activities on a basis consistent with the use of resouytts.
Tangible fixed a55et5
Depreciation is pn)vided ai the following apnual rat¢5 in oth ￿ Wri￿ off assei over its ¢5timaied us¢fvl life.
Sports equipmeni
FixDJres and fittings
25Yo OTI COSI
20% on cost
No dep￿claI10￿ 1$ ¢harged in the year of a¢quisition arwj a full year's depreciation is ¢harEed in the y¢arof disposal.
Tangible fixed assets are initsally ￿(Orded at Cost arnl the charity does not ¢apita]i5c fixryj ￿Sets which cost less than
£1,0￿.
T•x4tioD
The chaTity 1$ exempt fTom corwrntion tsx on its ch8ritsble activitie
Fund 8c¢ountimg
UTwe$¢ri¢ted funds can be wed in a¢¢ordance with the charitable objectives at the discretson of the TNstees. G¢neral
fund balawes are comprised of centre income aThl f￿draIsing income for the general Pluposes of the centre.
Restri¢t¢d fund ba]ances ar¢ comprised of grants and donations from irnlividual donors. Th¢ terms and ¢onditions of
the fullds relate to specific requcsts 4t the time of receipi by the Tn]SL Furfher explanation of the natslre and puwse
of each fund is included in the notes io th¢ finarKiai slaiements.
12
contit)ued...

Lightwaves Community Trust
Notes to the Fillaneial Statements - eontinued
for the Year Ended 30 September 2020
ACCOUNTING POLICIES- ¢oDthiwd
Ftts and other income
Fees receivable ondchatges rnade fors¢Thice5 aThJ usc of premis¢s arr accounted for in the wiod irt which the servi¢e
is PTDvided.
Grants and donations
Donaiionsa]r accounted forTn theperiod inwhich theYa￿ rvxive41 ortheamountre£eivable is known withcertainry.
Grdnts are Teflected in proportion to the expenditurr tts Nvhich it rtlates. Grnnts and donations given for the g¢nernl
purFoses of the cenrre are included in unTestric*d fiuwjs.
202
2019
Events catering irteome
Miscellaneous income
Rents r¢c¢ivable
Cafe
13,739
23
133JS5
19,624
132.874
160 153
YVESTMENT TNCOME
21)2
2019
tkposit account interut
26
TRUSTEES. REl¥fUNERATION AI¥D BENEFrr6
No Trustcc rcccrvcd remuncrdtioTr or other benefits lor thcir Work as T￿￿ dwiNg the year cnded 30 Sep¢¢mber
2020. However. disc105ed in note 12 ihe Gellerdl Manager and Assistant General Manager were remLuKn1￿I for
their services as employe4 in accordarKe with th¢ Memorn￿urn and Anicles of As50¢iation.
Trn$tee5' exp¢nges
2020
2019
' TnLStees' expcrLSGS
26
29
STAFF COSTS
The average monthly numberof employees during tk y¢arw&s as follows:
2020
2019
Mat)agem￿l and admitiistsation
Pretnises
io
10
No employees re¢eived emolwnents in exc￿ of £fKI.(KKJ.
13
¢ontinutd...

Lightwaves Community Trust
Notes to the Finaucial StatemeDts- Continued
for the Year Ended 30 September 2020
COMPAIL4TtVES FOR THE STATEMENT OF FINANCIAL Acr[vi￿S
Unrcstiicted
fund
Restricted
funds
Total
tNCOLKE AND ENDOWMINTS FROM
Donations and legacies
26.647
28,116
CharitAbl¢ a¢tiwiti
Sports faciliiies"in¢om¢
54,674
54.674
Other trading activities
vestment income
160.153
26
160.153
26
ToiAI
216,322
26,647
242,969
EXPENDrruRE ON
CbaritAble 2ctAvities
Management athl adminithtion
Events
Publicity and promotion
Premis¢s
79211
12599
1.582
139.685
18,750
97,961
12.599
1.582
147.565
7,880
Total
233,077
26.630
259,707
NET iNCo￿lEJ(EXPE￿DlTl7RE)
(16,755)
17
(16.738)
Transfers between funds
17
17)
Net movement ID f*nds
(16.738)
{16,738)
RECONCILIATION OF FUNDS
Total funds brought forw*rd
(23.692)
(23,692)
TOTAL FUNDS cARR￿D FORWAJID
14
continued...

Lightwaves Community Trust
Notes to the Financial Stst¢ment$- eontinutd
for the Year Ended 30 Septenjber 2020
TATr4GIBLE FIXED ASSETS
Fixtures
equipment
fittings
Totsls
COST
Ai l October 2019 and 30 September 2020
DEPRECIATION
At l O¢tober 2019 and 30 September 2020
NET BOOK VALUE
At 30 Sepiember 2020
At 30 Sepiember 2019
DEBTORS: AMOiTI¥TS FALLfNG DUE ONE YEAR
2020
2019
Trad¢ d¢b¢c
Prepayments and a¢¢n￿d irtcomo
26J88
28,179
CREDTfoRS: AMOUNTS FALLtNG DUE ￿TIll￿ ONE YEAR
2020
2019
Trdde creditors
Social security and other thx¢s
Other creditors
Accruals and deferred irKornc
32,694
974
32.1)0
26
30.517
636
15
continued..

Lightwaves Community Trust
Notes to the Financial StatemeDts - continued
for the Year Ended 30 September 2020
10. CREDITORS: AMouNfs FALLING DUE AFTER MORE THAN ONE YEAR
2020
2019
Other ¢rcditor5
ii.
TraTrsf¢
between
funds
At
1.10.19
movement
in
At
30.9.20
Unrestricttd f4nds
General
{40h311)
59.611
19.181
Restrkted funds
Grants
DonatiOTrS
8,41
8,400
io
io
TOTAL FUNDS
Netmovement in fund& included in above are as follows:
Incoming
source5
11¢59urces
expetlded
Mov¢ment
in fvnds
Unrestricted funds
General
263,085
(203,474)
YJ,611
Restricted fthnds
Grants
DonatioTh%
41.8(Kl
(33.40D}
8,41X
161
io
16
continucd...

Lightwaves Community Trust
Notes to the Financial Statements- continued
for the Year Ended 30 September 2020
MOVEMENT ll¥ FUNDS. t0xfiti￿ed
colD￿rAtiv￿ for movement ID fuDds
Net
movement
in
Trnnsfers
At
1.10.18
At
30.9.19
nds
UDr*$tri¢ted funds
Generdl fund
(23.692)
{16.755)
17
(40,430)
Restricted hnds
Grdnts
17
(17)
TOTAL FUNDS
16738)
40 430)
Comparative net movement in included in the above are & follows:
Incoming
Movernent
in funds
ilnrestri¢ted fund5
General fiJtM4
216.322
{233,077)
{16.755)
Restrl¢ted fvnds
Grants
26,647
(26,630)
17
TOTAL FUNDS
242.969
259.70
16.7381
A current year 12 months and prior year 12 montlLs combined rA)5ition is follows..
Net
movement
in
At
1.10.18
bctwccn
funds
At
30.920
UDrestri¢t¢d fuDds
Genernl fur¥J
(23.692)
42.856
17
19.181
Restricted funds
Grants
Donatiojjs
.417
(17)
8,400
17
23.692
17
continued...

Llgbtwave5 Community Trnst
Notes to the FiDan¢i81 Ststements - continued
for tbe Year Ended 30 September 2020
ii.
m0vEh￿￿T IN Fuf4DS. ¢ontinu¢d
A current year 12 ll￿nthS and prior year 12 nKJnth5 ¢ombittd n¢t n￿verneAt in funth. included in th¢ aEov¢ are as
follows:
tnctsming
Re￿urceS
expcnded
Movement
in fut
UDrestri¢t¢d fun
G¢nenl fiLThJ
479.407
(436J51)
42.856
Restrltted fvt)ds
Grdnts
Donations
68.447
(60,030)
8,417
73.770
TOTAL FUNDS
553 177
499 742)
RESIIUCTED FUNDS
Foodblllk
Since Mar¢h 2020. the first noiional lockdown began. thyngs w¢rt very different forLightwaves &s we b￿ame a lo¢a]
cornmunity hub working in paTth¢rship with wm[￿ ￿ offtrsupport duri￿ the Covid 19 pand¢mi¢.
The development of our cornrnunity hub rtsle w&$ to provide initially physical help (collection of mcdicEtion and
provide fo¢)d parcels) to isol*ing and shielding tndn¢rabl¢ individua]$ and familie5 in our sum)undin8 area.
As part of the community hub, with funding aTrJ various donation5 we were able to set up the Lightwavcs foodbank
in partnership Next Generation and two local mosques Swafia and Ghou5ia to Eespond to the requests for food during
tlu"s difficult time. To support the running of community hub. we recruited volunteeT5 (over I10.people) through the
NOVA website to help usrun the fothnk. wist with thebefriending of isolatin& shi¢lding and vulnerable members
of our community, and thc administration of the hub I pmicct.
After the publicity leatlet was delivery in the community. t*W tlsks Started to develop for the hub and our volLmtee
- an increase in pe￿Onal shopping for iThlividuals and befriending phont cal& to check how individuals were th>ing.
Soeial Pre5cribitig Projett
The VCSE Heajth and Well-being Social Ptescribing Project¢ontinue5 to be delivercd by Next Geoerdtion engaging
wtth members of the I(￿81 cornmuntty focusing on 'what mattus to rhem. and exploring their health and wellbeing.
Thi5 prOj￿t w&s able to wnnect individuals to communiry groups and statutory services for practical and emotional
$upporL
One exampk of our yxial presuibing proie¢t was a pmgrnm of crtetive sessions and ectivi¢ies for women from
Wakefield'5 Pakistsn and K&8hmir communities to help build their confidenc< resilience and supwrt netyvorks.
explore and celebrate theiridentity culmioating in a sharing of th¢ir achievements ￿ the wider Community.
18
continued...

Llgbtwaves Community Trust
Notes to the Fillaneial Statements- ¢ontinued
for the Year Ended 30 September 2020
MOVEMENT ]N FUNDS- contiDued
During th¢ wot*shop4 the tArti¢ipants shared thtir stories arnl exper&tnces of being an Asian woman livit)8 in
Wakefield. This creativ¢ prcKess has re¢orded th¢ir stories and experiew¢s, $0 they were able to share with the wid¢r
onununity at a planned ¢el¢tff*ion evenL
Thc participants had one to one support sessions, plus WOTkn"ng on their pejwnal ¢art plans (o meet their own goa15
they sei and We￿ reviewed alknr the 12-week program. Results fwom the program helped to addres5 low self-esieem,
so¢ial isolaiion. meeung n¢w people. mth.ng everlasting relationshJ"ps and learning something new.
On average fifteen women per quarter atte￿d and ￿mple￿I the program. Afier each quarter ihere w&s a
celcbratiort eveni which helped raise the PTofile of the PfDgram and ¢ommemoratr the ach]"ev¢ments of the women.
Att¢ndancc atthe eve0¢ was aAopp)rtimity to recruit1￿W ￿￿rnbe￿ and the munbcr5 gavc tk women a massivc boost.
Pure LtapfroglBA Carbon Fund
W¢ secuffd ￿ndIng from British Airways Carl>on Fund administered tlLrough Pure LeapfTog for a new eost-effective
water heating systrm for the building. This was fully exF*ThJed during the year.
Tr*Mfers behveem fitttds
The transftrs a￿ made from tF¢ restri¢t¢d fund when exp￿n￿.￿re has be￿ irrtuNed on items the grants and donatio
were intended w ¢ov¢r.
The resulted unrestticied generdl fuTKI has atiscn primarily frorn rentsls derived from the use of the centre and all
future r¢S￿￿rceS earned will be for the purpose of the coniinuit)g of the centre.
12.
RELATED PARTY DISCLOSURES
ReTnun¢rdtion of £22.775 and £Nil was paid to the Generdl Manager and Assistant General Manager respectively.
{2019: £21.364 and £2.408). These individuals arc also trLLStee5. No trustee rec¢ivedany retnunet8tionin theircapacity
as trustee.
No tslL$tre ¢laiJyKd oui of ￿k¢t expenses fortsxvelling to Me￿]￿g$ (2019.. Nil)
The Trt￿ has arranEed Charity Trust As5ufdnce at a Cost of £267 (2019: £267).
N¢xt G¢neration have provided a £32,(XJO (2019: £35.LU)) in(eres¢ fre¢ loan with no spe¢ific repayment ternu and
this is shown in c￿lItOrS". aTnounts fallin8 due in than one year.
19
continued...