**Charity Registration No. 1159764** 

## **LIGHT PROJECT PETERBOROUGH** 

**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** 



## **LIGHT PROJECT PETERBOROUGH** 

## **CHARITY INFORMATION** 

## **Registered Address** 

The Garden House Gravel Walk Minster Precincts Peterborough PE1 1YU 

## **Trustees** 

T Alban Jones S Bucknell M Green M Jackson P Logan S Lidgett 

## **Bankers** 

CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ 

## **Independent Examiner** 

Robert Anderson BSC (Hons), FCA, CTA Streets Chartered Accountants Enterprise House 38 Tyndall Court Commerce Road Lynchwood Peterborough PE2 6LR 

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## **LIGHT PROJECT PETERBOROUGH** 

## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023** 

The Trustees present their report and financial statements of Light Project Peterborough for the year ended 31 March 2023. 

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## **Charitable object** 

The purpose of the charity is the relief and prevention of poverty and the promotion and preservation of good health by way of providing funds, goods and services to vulnerable individuals, specifically but not exclusively to the homeless or socially isolated, including the provision and facilitation of accommodation, information, advice and guidance, as well as quality support, also via churches to be determined by the charity. 

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. 

## **Achievements and performance** 

The vision of Light Project Peterborough (LPP) is ‘Enabling and equipping the church and community to heal the brokenhearted, set free the oppressed and bring good news to the poor.’  To this end LPP serves the Greater Peterborough area through several different exciting projects and activities. 

## The Garden House 

Coming to The Garden House is the first step for anyone who is sleeping on the streets in Peterborough and in need of support. 

During this period, 629 people were supported and came to us for various reasons. Some had family breakdowns, and some lost their jobs. While others were fleeing from modern slavery or domestic violence. There’s a different story behind each person and understanding this helps us to provide the best forms of support. 

By working with partner organisations, such as Peterborough City Council Housing Needs team, Cambridgeshire and Peterborough Foundation Trust Dual Diagnosis Outreach Team, Cambridgeshire Constabulary and Aspire (CGL), we become a bigger support service - leading to a higher rate of positive outcomes. 

An important part of our work is helping people progress into more permanent accommodation. This is achieved through supportive partners and the community pulling together. Working with others is always a key part of our thinking. With their help, we supported 251 people who were on the streets to find a secure place to live. 

We help people feel positive about themselves by facilitating haircuts, provide access to health services as well as fun activities. These include trips out to watch football and the World Superbike Championships. 

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## **LIGHT PROJECT PETERBOROUGH** 

## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023** 

We prioritised an important link with HSBC’s No Fixed Address programme and helped 42 people to set up a bank account. Operation Luscombe has continued playing a role in supporting wider needs. Acting as a hub for Peterborough and led by the Police, we bring together different partners who all have the same aim: to support people to move away from begging activities. 

On 8 October 2023, we marked 5 years of running The Garden House whilst continuing to work to find our longterm home. We constantly review, reflect and aspire to ensure that our services are of the highest standard and the team gained great satisfaction when awarded the Housing Justice Quality Mark for Excellent Practice. 

This excellent practice was strengthened by an investment in a new client management and recording system: InForm. This system provided by Homeless Link is nationally recognised in supporting charities with recording and reporting. We are utilising this system across a number of different projects. 

## **Homeless Health** 

As part of The Garden House project, our Homeless Health work has carried on its journey of working with the NHS and the countywide Integrated Care System to address inequalities in health support for the homeless. 

Access to health care can sometimes seem a daunting process when you haven’t got the stability of a home, an address, or the ability to travel to appointments. You may even be embarrassed or fearful about cleanliness or undealt with health needs. 

Our vision of a Health Outreach Bus has been realised and has been available to use from autumn 2023. It features state of the art facilities replicating a doctor’s consultation room. There is also a ramp for wheelchair users and those with mobility issues. Treatments include dry blood spot testing, flu vaccinations, basic eye tests, and minor medical treatments such as dressing wounds and treating infections. The bus is sited at The Garden House for day-to-day activities and will be taken out to different venues and locations across the city. 

Care services are onsite every week to give guests the opportunity to have health checks and gain the support they need with challenges such as addiction. Aspire Recovery Service engaged with people 537 times between April 2022 and March 2023. They helped those who need advice with alcohol and drug use. There were also 114 engagements with Alcoholics Anonymous. 

As well as Aspire and AA, we have continued to work with Boroughbury Medical Centre to set up GP registrations and provide check-ups for our guests. The NHS Integrated Care System offered vaccinations for flu and COVID-19 while the Terrence Higgins Trust gave sexual health advice and support. For those with high levels of mental health needs, the Cambridgeshire and Peterborough Foundation Trust’s Dual Diagnosis Outreach Team delivered one to one sessions at The Garden House. 

We are delighted that our partnership network has continued to expand and now includes amongst others Healthy You and the Greater Peterborough Network. 

Importantly, these health improvements have been co-produced with the people it will support and we continue to ensure increased investments here give the greatest potential. To this end we have been working with Homeless Link to undertake an external evaluation. Our leadership of the Peterborough Homeless Heath Board has been instrumental in this work not only in Peterborough but across the county where we are investing much in the response to countywide Homeless Health Needs Assessments. This will put the health needs of the homeless population front and centre over the coming years. 

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## **LIGHT PROJECT PETERBOROUGH** 

## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023** 

## **Peer Support** 

One of the things we love to see is where we have helped someone, they then want to help others. This can be with us or with other groups or people, it really does not matter. If we all do our bit, we can make each other’s lives just that little bit better. 

Peer Support is a group of volunteers we have supported whose lives have since improved. They now want to give something back and help others. Those involved have all had experience of sleeping on the streets, some form of addiction or issues with their mental health. 

This enables them to be able to communicate effectively with those who come to The Garden House or during outreach as they understand what the person is going through. Seeing people who have been in a similar situation get back onto their feet and turn their life around often inspires others to follow suit. During this period 165 different people were supported by our Peer Support group who gave 473 hours of volunteering during this period. 

Peer support team members regularly went on outreach to provide food and drink to those living on the streets, supported with upkeeping our garden surroundings, and arranged Saturday Breakfasts. There were also art and poetry workshops held at The Garden House. In total, there were 63 social activities involving or led by Peer Support team members. 

Giving a voice to those we help continues with our ‘Lived Experience’ discussion group. Every month those we support are given the opportunity to discuss their needs and barriers and feed into the development of the charity and city-wide issues. 

## **Peterborough Night Shelter** 

The Peterborough Night Shelter project began in early February 2022 and involves providing emergency accommodation to help people move off the streets immediately. To make this project a success, we’ve worked hard with the UK central and local governments as well as Peterborough’s church communities. Their support allowed us to provide 1,134 nights of emergency shelter between April 2022 and March 2023. We were also delighted to see 19 people move on from the Night Shelter units and into their own accommodation. 

Each unit caters for one person and contains a single bed, shower, toilet, sink, a window, storage, and radiators. Guests are also given an emergency contact number should they need immediate help from us during the night. 

The project is supported by weekly referral and action planning meetings that include city council housing officers and drugs / alcohol workers. These meetings ensure that each person’s needs are considered and that they are supported to be their best. 

We currently have four units, all secured and located at three church sites: Southside Methodist Church, Peterborough International Christian Centre, and Christ the Carpenter Dogsthorpe. 

These church communities provide water and electricity for the units while volunteers prepare a meal every night for each guest as well as clean bedding and toiletries. In total, our amazing volunteers here gave 1,764 hours of their time. We are hoping to increase the amount of Night Shelters to seven by the end of 2023 of which we are currently undergoing a planning application to site three more units at the Peterborough Salvation Army Citadel. 

The Night Shelter project is different from all other accommodation as it does not rely on the complexities of housing benefits for people to be looked after. The shelter fills a real gap for those on the edge of society and in desperate need. 

As with the Garden House project team this team gained commendation when also awarded the Housing Justice Quality Mark for Excellent Practice. 

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**TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023** 

## **LIGHT PROJECT PETERBOROUGH** 

## **Street Chaplains** 

Chaplaincy work has been undertaken by volunteers in the city since 2009. The work has been long serving and volunteers have a real passion to reach out to those who are lonely, troubled and need some gentle reassurance. 

The work of our Street Chaplaincy has developed since it was rebranded in early 2022. The chaplains have continued to go out onto the streets to listen, give out things like chocolate on special occasions and pray with those who need it. These small acts give some people new hope and reminds them that they are truly loved. 

There are also night time chaplains who go out on Fridays between 9pm and 3am. These volunteers provide support to those enjoying the nightlife in Peterborough. They hand out bottled water, provide First Aid, help people into taxis and give out flipflops to anyone who needs alternative footwear at the end of their night. 

We also decided to restart the ‘pub chaplaincy’ with the Draper’s Arms pub in Peterborough, Every Friday morning, chaplains will be onsite available to anyone who would appreciate a chat. We have a team in the city’s main park and regularly join and support city community hubs. Overall, almost 1,000 hours of volunteering were given by our Street Chaplains in this period. 

We continue to lead chaplaincy work in the city with examples such as the production of a chaplaincy magazine in partnership with Cambridgeshire Workplace Chaplaincy. We also chair the Peterborough chaplaincy Forum which supports chaplains in a range of different settings to help their important work and leading the way as a charity to enable and equip others. 

## **Volunteering** 

Without volunteers Light Project Peterborough would not be as it is. Enabling and equipping volunteers is an integral part of the work of the charity and wherever possible we want to join with others to make our city a better place. 

We’re very grateful to all of our volunteers who help us to be who we are: a truly city-focused, city-change charity. To see people wanting to provide their time to help others in the community is heartwarming and keeps driving us forward. During this period, we enabled 51 volunteers to give 5,614 hours of assistance. Based on the National Real Living Wage 2022/23 this equates to a cost contribution of £61,193 to the city. 

People choose to volunteer for various reasons; some are retired and want to keep busy, some are taking a break from work, and others have lost a loved one. Making new friends helps a great deal with their grief. However, they all have something in common: the desire to help others. 

‘Your Time’ has been developed to give our volunteers the opportunity to provide feedback on their experience with us. They can suggest new ideas or improvements and all volunteers meet formally twice a year. We celebrated our volunteers by holding a Summer BBQ where staff, trustees, partners and supporters came together to say thanks. There was also a ‘Curry and Carols’ event in December 2022 where volunteers and Garden House guests attended. BBC Look East even came to film a news piece about the event! 

We endeavour to listen to our volunteers with regular training, consultation activities and feedback. We provide direct support with a dedicated staff member, and we hope that volunteering with us is not only meaningful, but fun as well. 

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## **LIGHT PROJECT PETERBOROUGH** 

## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023** 

## **Across Peterborough** 

Across Peterborough is a website that showcases and promotes the amazing work undertaken across the city. Across Peterborough provides information about events that help people, good news stories, job opportunities and activities information and continues a monthly mailout to subscribers. The mailing list was at 343 at the end of March 2023. A Facebook page also supports posting on the website and information on the mailouts. 

We have also recently piloted a city wide Across Peterborough magazine, compiling and producing 500 copies for the community to compliment and grow this work. 

## **In Summary** 

Another good year in maintaining and developing the charitable services of LPP. However, with many positives in the mind, the principal risks facing Light Project Peterborough are: 

a) Cost of Living Crisis: The impact of the Cost of Living Crisis reduced the amount of income from fundraising events on behalf of the charity, and donations from individuals and organisations. However, our strong partnership activities enable us to continue to maintain financial stability and response to city need. 

b) Uncertainty as to our base of operations: Our current lease for our base of operations ends in March 2024. However, we have received reassurance that this will be extended. 

## **Financial review and reserves policy** 

The charity's income comes almost entirely from grants and donations. The majority of the expenditure relates to the direct delivery of the projects being run. 

The trustees aim to maintain reserves sufficient to cover the general running costs and to allow the charity to continue with its existing projects as well as embarking on new ones. 

The trustees reviewed the reserves policy during the year and aim to keep 6 months' rent in accordance with the break clause within the new property lease plus between 3 and 6 months' operating expenditure in unrestricted reserves. In addition the trustees have set aside a number of designated funds relating to specific projects and longer term objectives. 

The reserves policy equates to maintaining between £110,000 and £210,000 (2022: £106,000 - £172,000) of available funds. The actual amount of available funds at the end of the year was £200,290 (2022: £169,686) which falls within the range set by the policy. 

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. 

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## **LIGHT PROJECT PETERBOROUGH** 

## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023** 

## **Structure, governance and management** 

The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits. 

The existing trustees are responsible for the recruitment of new trustees and they have developed a comprehensive induction process. 

The trustees who served during the year and up to the date of signature of the financial statements were: 

T Alban Jones (Appointed 6 September 2022) S Bucknell M Green M Jackson P Logan E Standbrook (Resigned 6 September 2023) C Walford (Until 20 June 2023) S Lidgett (Appointed 6 September 2023) 

Approved by the Trustees and signed on their behalf by: 


M Green Trustee 13 November 2023 

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## **LIGHT PROJECT PETERBOROUGH** 

## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LIGHT PROJECT PETERBOROUGH** 

I report to the charity trustees on my examination of the accounts of Light Project Peterborough (the charity) for the year ended 31 March 2023. 

## **Responsibilities and basis of report** 

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

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 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 examiners' report** 

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. 

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. 

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 that in any material respect: 

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

2. the financial statements do not accord with those records; or 

3. the financial statements 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. 


## **Robert Anderson BSC (Hons), FCA, CTA** 

20     November 2023 

Streets Chartered Accountants Enterprise House 38 Tyndall Court Commerce Road Lynchwood Peterborough PE2 6LR 

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## **LIGHT PROJECT PETERBOROUGH** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023** 

|**Note**<br>**Income**<br>Donations and legacies<br>3<br>Income from charitable activities<br>4<br>Investment income<br>Other income<br>5<br>**Total incoming resources**<br>**Expenditure**<br>Cost of generating funds<br>6<br>Expenditure on charitable activities<br>7<br>**Total expenditure**<br>**Net income / (expenditure)**<br>**and net movement in funds**<br>Gross transfers between funds<br>**Net movement in funds**<br>Total funds brought forward<br>**Total funds carried forward**|**Total**<br>**Total**<br>**Unrestricted Designated**<br>**Restricted**<br>**Funds**<br>**Funds**<br>**Funds**<br>**Funds**<br>**Funds**<br>**2023**<br>**2022**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>69,603<br>-<br>21,490<br>91,093<br>89,879<br>-<br>-<br>459,004<br>459,004<br>498,929<br>695<br>-<br>-<br>695<br>-<br>329<br>-<br>-<br>329<br>730<br>70,627<br>-<br>480,494<br>551,121<br>589,538<br>-<br>-<br>3,600<br>3,600<br>-<br>10,023<br>8,628<br>384,914<br>403,565<br>421,297<br>10,023<br>8,628<br>388,514<br>407,165<br>421,297<br>60,604<br>(8,628)<br>91,980<br>143,956<br>168,241<br>(30,000)<br>30,000<br>-<br>-<br>-<br>30,604<br>21,372<br>91,980<br>143,956<br>168,241<br>169,686<br>96,660<br>134,709<br>401,055<br>232,814<br>200,290<br>118,032<br>226,689<br>545,011<br>401,055|
|---|---|



The notes on pages 13 to 21 form part of these accounts. 

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## **LIGHT PROJECT PETERBOROUGH** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022** 

## **Prior financial year** 

|**Prior financial year**|||||||
|---|---|---|---|---|---|---|
||||||**Total**|**Total**|
|||**Unrestricted **|**Designated**|**Restricted**|**Funds**|**Funds**|
|||**Funds**|**Funds**|**Funds**|**2022**|**2021**|
||**Note**|**£**|**£**|**£**|**£**|**£**|
|**Income**|||||||
|Donations and legacies|3|63,831|-|26,048|89,879|125,849|
|Income from charitable activities|4|24,732|-|474,197|498,929|483,881|
|Other income|5|730|-|-|730|743|
|**Total incoming resources**||89,293|-|500,245|589,538|610,473|
|**Expenditure**|||||||
|Fundraising expenditure|6|-|-|-|-|-|
|Expenditure on charitable activities|7|12,395|13,061|395,841|421,297|502,711|
|**Total expenditure**||12,395|13,061|395,841|421,297|502,711|
|**Net income / (expenditure)**|||||||
|**and net movement in funds**||76,898|(13,061)|104,404|168,241|107,762|
|Gross transfers between funds||(16,514)|44,110|(27,596)|-|-|
|**Net movement in funds**||60,384|31,049|76,808|168,241|107,762|
|Total funds brought forward||109,302|65,611|57,901|232,814|125,052|
|**Total funds carried forward**||169,686|96,660|134,709|401,055|232,814|



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## **LIGHT PROJECT PETERBOROUGH** 

## **BALANCE SHEET AS AT 31 MARCH 2023** 

|**Note**<br>**Fixed assets**<br>Tangible assets<br>10<br>**Current assets**<br>Debtors<br>11<br>Cash at bank and in hand<br>Creditors: amounts falling due within one year<br>12<br>Net current assets<br>Total assets less current liabilities<br>**Funds**<br>Restricted<br>16<br>Designated<br>17<br>Unrestricted|**2023**<br>**£**<br>38,032<br>2,827<br>535,988<br>538,815<br>(31,836)<br>506,979<br>545,011<br>226,689<br>118,032<br>200,290<br>545,011|**2022**<br>**£**<br>46,660<br>50,088<br>359,129|
|---|---|---|
|||409,217<br>(54,822)|
|||354,395|
|||401,055|
|||134,709<br>96,660<br>169,686|
|||401,055|



The accounts were approved by the Trustees on 13 November 2023 


Mark Jackson Trustee 

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## **LIGHT PROJECT PETERBOROUGH** 

## **STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023** 

|**Note**<br>**Cash flows from operating activities**<br>Cash generated from / (absorbed by) operations<br>15<br>**Investing activities**<br>Purchase of tangible fixed assets<br>Net cash used in investment activities<br>Net increase / (decrease) in cash and cash equivalents<br>Cash and cash equivalents at beginning of year<br>Cash and cash equivalents at end of year|**£**<br>**£**<br>**£**<br>**£**<br>176,859<br>161,555<br>-<br>(27,596)<br>-<br>(27,596)<br>176,859<br>133,959<br>359,129<br>225,170<br>535,988<br>359,129<br>**2022**<br>**2023**|
|---|---|
|||



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## **LIGHT PROJECT PETERBOROUGH** 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023** 

## **1 Accounting policies** 

## **Charity information** 

Light Project Peterborough is a charitable incorporated organisation registered in England and Wales. 

## **1.1 Accounting convention** 

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102. 

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. 

The financial statements are prepared in sterling , which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. 

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 

## **1.2 Going concern** 

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 

## **1.3 Charitable funds** 

Unrestricted general funds are funds which can be used in accordance with the charitable objects at the discretion of the trustees. 

Designated funds are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects. 

Restricted funds are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

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## **LIGHT PROJECT PETERBOROUGH** 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023** 

## **1.4 Income** 

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. 

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 

## **1.5 Expenditure** 

Policy for recognition of liabilities is as soon as there is a legal or constructive obligation committing the charity to expenditure. 

Expenditure is included on an accruals basis. All costs have been allocated directly to a charitable activity and therefore there are no support costs to allocate between activities. 

## **1.6 Tangible fixed assets** 

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. 

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: 

Assets under construction Nil Computer and equipment 33% straight line Motor vehicles 20% straight line 

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year. 

## **1.7 Cash and cash equivalents** 

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 

## **1.8 Retirement benefits** 

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 

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**NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023** 

## **LIGHT PROJECT PETERBOROUGH** 

## **2 Critical accounting estimates and judgements** 

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 

## **3 Income: donations and legacies** 

|Regular donations<br>One off donations<br>Gift aid reclaim<br>Church donations<br>Other donations|**Total**<br>**Total**<br>**Unrestricted Designated**<br>**Restricted**<br>**Funds**<br>**Funds**<br>**Funds**<br>**Funds**<br>**Funds**<br>**2023**<br>**2022**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>8,442<br>-<br>436<br>8,878<br>8,251<br>33,426<br>-<br>2,200<br>35,626<br>39,555<br>8,774<br>-<br>-<br>8,774<br>12,396<br>5,754<br>-<br>7,323<br>13,077<br>4,868<br>13,207<br>-<br>11,531<br>24,738<br>24,809<br>69,603<br>-<br>21,490<br>91,093<br>89,879|
|---|---|



## **4 Income from charitable activities** 

|**Income from charitable activities**||||||
|---|---|---|---|---|---|
|||||**Total**|**Total**|
||**Unrestricted **|**Designated**|**Restricted**|**Funds**|**Funds**|
||**Funds**|**Funds**|**Funds**|**2023**|**2022**|
||**£**|**£**|**£**|**£**|**£**|
|Grants: floating support & hotels work|-|-|-|-|93,852|
|Grants: other|-|-|459,004|459,004|405,077|
||-|-|459,004|459,004|498,929|



## **5 Other income** 

|**Other income**||||||
|---|---|---|---|---|---|
|||||**Total**|**Total**|
||**Unrestricted **|**Designated**|**Restricted**|**Funds**|**Funds**|
||**Funds**|**Funds**|**Funds**|**2023**|**2022**|
||**£**|**£**|**£**|**£**|**£**|
|Other income|329|-|-|329|730|



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## **LIGHT PROJECT PETERBOROUGH** 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023** 

|**6**<br>**Cost of generating funds**<br>**Unrestricted**<br>**Designated**<br>**Restricted**<br>**Total**<br>**Funds**<br>**Funds**<br>**Funds**<br>**2023**<br>**£**<br>**£**<br>**£**<br>**£**<br>Fundraising costs<br>**-**<br>**-**<br>3,600<br>3,600<br>**7**<br>**Expenditure on charitable activities**<br>**Unrestricted**<br>**Designated**<br>**Restricted**<br>**Total**<br>**Funds**<br>**Funds**<br>**Funds**<br>**2023**<br>**£**<br>**£**<br>**£**<br>**£**<br>Salary costs<br>-<br>-<br>206,325<br>206,325<br>Employer's national insurance<br>-<br>-<br>12,543<br>12,543<br>Employer's pension cost<br>-<br>-<br>3,939<br>3,939<br>Recruitment costs<br>-<br>-<br>1,024<br>1,024<br>Other staff related costs<br>-<br>-<br>891<br>891<br>Guests expenses<br>-<br>-<br>4,006<br>4,006<br>Direct costs: other<br>219<br>-<br>94,787<br>95,006<br>Volunteer expenses<br>-<br>-<br>917<br>917<br>Consultancy & project work<br>-<br>-<br>65<br>65<br>Marketing<br>-<br>-<br>3,465<br>3,465<br>Rent<br>-<br>-<br>18,492<br>18,492<br>Rates<br>-<br>-<br>1,204<br>1,204<br>Insurance<br>-<br>-<br>468<br>468<br>Electricity<br>-<br>-<br>6,781<br>6,781<br>Repairs & renewals<br>-<br>-<br>7,855<br>7,855<br>Cleaning<br>-<br>-<br>6,370<br>6,370<br>Vehicle costs<br>-<br>-<br>856<br>856<br>Travel & subsistence<br>-<br>-<br>769<br>769<br>Printing, postage & stationery<br>3,436<br>-<br>1,082<br>4,518<br>Telephone & internet<br>104<br>-<br>1,453<br>1,557<br>Computer costs<br>-<br>-<br>10,829<br>10,829<br>Accountancy<br>4,667<br>-<br>-<br>4,667<br>Consultancy & professional fees<br>-<br>-<br>-<br>-<br>Bank charges<br>1,597<br>-<br>-<br>1,597<br>Subscriptions<br>-<br>-<br>793<br>793<br>Depreciation<br>-<br>8,628<br>-<br>8,628<br>10,023<br>8,628<br>384,914<br>403,565<br>**Analysis**<br>Direct charitable activities<br>3,759<br>8,628<br>384,914<br>397,301<br>Support costs<br>5,784<br>-<br>-<br>5,784<br>Governance costs<br>480<br>-<br>-<br>480<br>10,023<br>8,628<br>384,914<br>403,565|**Total**<br>**2022**<br>**£**<br>**-**|
|---|---|
||**Total**<br>**2022**<br>**£**<br>180,458<br>11,089<br>3,399<br>649<br>1,147<br>9,471<br>98,743<br>631<br>1,085<br>559<br>18,492<br>1,006<br>2,270<br>6,657<br>8,952<br>2,997<br>2,054<br>333<br>1,382<br>2,468<br>4,157<br>8,355<br>44,295<br>987<br>1,033<br>8,628|
||421,297|
||409,942<br>10,875<br>480|
||421,297|



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## **LIGHT PROJECT PETERBOROUGH** 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023** 

## **8 Trustees** 

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.  No expenses were reimbursed to trustees during the year. 

## **9 Staff costs** 

||**2023**|**2022**|
|---|---|---|
||**£**|**£**|
|Salaries|206,325|180,458|
|Social Security costs|12,543|11,089|
|Pension costs|3,939|3,399|
||222,807|194,946|
|Average actual number of employees|9|7|



The remuneration of key management personnel relates to the Chief Executive and amounts to £48,000 (2022 - £45,000).  No employee earned £60,000 p.a. or more. 

## **10 Tangible fixed assets** 

|**Assets under**<br>**construction**<br>**Computer**<br>**equipment**<br>**Motor**<br>**vehicles**<br>**£**<br>**£**<br>**£**<br>**Cost**<br>At 1 April 2022<br>27,596<br>12,023<br>23,096<br>Additions<br>-<br>-<br>-<br>At 31 March 2023<br>27,596<br>12,023<br>23,096<br>**Depreciation**<br>At 1 April 2022<br>-<br>5,275<br>10,780<br>Charge for the year<br>-<br>4,008<br>4,620<br>At 31 March 2023<br>-<br>9,283<br>15,400<br>**Net book value**<br>At 31 March 2023<br>27,596<br>2,740<br>7,696<br>At 31 March 2022<br>27,596<br>6,748<br>12,316<br>All of the fixed assets are used for direct charitable purposes.|**Total**<br>**£**<br>62,715<br>-|
|---|---|
||62,715|
||16,055<br>8,628|
||24,683|
||38,032|
||46,660|
|||



## **11 Debtors** 

|Accrued income<br>Prepayments|**2023**<br>**2022**<br>**£**<br>**£**<br>-<br>50,009<br>2,827<br>79<br>2,827<br>50,088|
|---|---|



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## **LIGHT PROJECT PETERBOROUGH** 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023** 

## **12 Creditors: amounts falling due within one year** 

|Trade creditors<br>Accruals<br>Deferred income<br>Taxation and social security<br>Other creditors|**2023**<br>**2022**<br>**£**<br>**£**<br>14,913<br>9,367<br>4,516<br>3,866<br>6,038<br>40,795<br>554<br>-<br>5,815<br>794<br>31,836<br>54,822|
|---|---|



## **13 Lease commitments** 

At the reporting end date the charity had outstanding commitments for future minimum lease payments 

|Expiring within 1 - 2 years|**2023**<br>**£**<br>18,492|**2022**<br>**£**<br>36,984|
|---|---|---|



## **14 Related party transactions** 

During the year the charity paid rent amounting to £18,492 (2022: £18,492) for the rental of the property used for the Garden House project to Peterborough Cathedral, at which T Alban-Jones is a member of the Cathedral Chapter. 

## **15 Cash generated from operations** 

|Surplus / (deficit) for the year<br>Adjustments for:<br>Depreciation and impairment of tangible fixed assets<br>Movements in working capital:<br>Decrease in debtors<br>Increase / (decrease) in creditors<br>(Decrease) in deferred income<br>Cash generated from / (absorbed by) operations|**2023**<br>**£**<br>143,956<br>8,628<br>47,261<br>11,771<br>(34,757)<br>176,859|**2022**<br>**£**<br>168,241<br>8,628<br>90,511<br>(68,684)<br>(37,141)|
|---|---|---|
|||161,555|



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## **LIGHT PROJECT PETERBOROUGH** 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023** 

## **16 Restricted funds** 

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes: 

|Overnight provision<br>Homelessness<br>Pods: DLUHC<br>Pods: other<br>Mobile health unit<br>Hotels work & floating support<br>Volunteer support<br>Move costs<br>New Garden House<br>Chaplaincy<br>United Christian projects<br>Peer support|**Balance at**<br>**31 March**<br>**2021**<br>**Incoming**<br>**resources**<br>**Resources**<br>**expended**<br>**Transfers**<br>**Balance at**<br>**31 March**<br>**2022**<br>**Incoming**<br>**resources**<br>**Resources**<br>**expended**<br>**Transfers**<br>**Balance at**<br>**31 March**<br>**2023**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>15,674<br>5,267<br>(468)<br>-<br>20,473<br>276<br>(3,178)<br>-<br>17,571<br>41,981<br>185,721<br>(216,950)<br>-<br>10,752<br>271,387<br>(235,034)<br>-<br>47,105<br>-<br>-<br>-<br>-<br>-<br>100,000<br>(57,282)<br>-<br>42,718<br>-<br>52,587<br>(24,925)<br>-<br>27,662<br>53,719<br>(46,822)<br>-<br>34,559<br>-<br>100,000<br>-<br>(27,596)<br>72,404<br>-<br>-<br>-<br>72,404<br>-<br>93,852<br>(93,852)<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>10,372<br>(10,372)<br>-<br>-<br>487<br>(487)<br>-<br>-<br>-<br>13,711<br>(13,711)<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>29,592<br>(29,592)<br>-<br>-<br>-<br>-<br>-<br>-<br>246<br>6,500<br>(3,328)<br>-<br>3,418<br>18,701<br>(13,102)<br>-<br>9,017<br>-<br>2,643<br>(2,643)<br>-<br>-<br>235<br>(235)<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>35,689<br>(32,374)<br>-<br>3,315|
|---|---|
||57,901<br>500,245<br>(395,841)<br>(27,596)<br>134,709<br>480,494<br>(388,514)<br>-<br>226,689|



The overnight provision, pods and homelessness funds are restricted funds set up to receive grants and donations specifically related to the overnight and day care provision for the homeless. It consists of a variety of grants from different organisations as well as many one of private donations and some regular monthly donors. 

The mobile health unit relates to a grant to build a specialised mobile health vehicle unit. 

The hotels work and floating support represents funding received for particular projects connected to the homeless work. Additional funds were received specifically to support a peer support worker and volunteer coordinator. 

The move costs and new Garden House funds represent funding to move premises and investigate feasibility of new accommodation in the longer term. 

The chaplaincy and united Christian projects funds relate to joint projects between churches and chaplaincy work across the city. 

- 19 - 



## **LIGHT PROJECT PETERBOROUGH** 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023** 

## **17 Designated funds** 

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes: 

|Fixed asset fund<br>Funding for New Garden House<br>Property development<br>New opportunities fund|**Balance at**<br>**31 March**<br>**2021**<br>**Incoming**<br>**resources**<br>**Resources**<br>**expended**<br>**Transfers**<br>**Balance at**<br>**31 March**<br>**2022**<br>**Incoming**<br>**resources**<br>**Resources**<br>**expended**<br>**Transfers**<br>**Balance at**<br>**31 March**<br>**2023**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>27,692<br>-<br>(8,628)<br>27,596<br>46,660<br>-<br>(8,628)<br>-<br>38,032<br>7919<br>-<br>(4,433)<br>(3,486)<br>-<br>-<br>-<br>-<br>-<br>20,000<br>-<br>-<br>20,000<br>40,000<br>-<br>-<br>30,000<br>70,000<br>10,000<br>-<br>-<br>-<br>10,000<br>-<br>-<br>-<br>10,000|
|---|---|
||65,611<br>-<br>(13,061)<br>44,110<br>96,660<br>-<br>(8,628)<br>30,000<br>118,032|



The fixed asset fund relates to the book value of fixed assets. 

Funding for New Garden House grant represents the contribution required to costs to support a grant to investigate feasibility of new accommodation in the longer term. 

The property development fund has been set up to begin to set aside a capital sum for potential future property development. 

The new opportunities fund has been set up to ensure funds are available to support a new project that the trustees believe the charity should pursue. 

- 20 - 



## **LIGHT PROJECT PETERBOROUGH** 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023** 

## **18 Analysis of net assets between funds** 

|**Analysis of net assets between funds**||
|---|---|
|Fixed assets<br>Current assets / (liabilities)|**Total**<br>**Total**<br>**Unrestricted**<br>**Designated**<br>**Restricted**<br>**funds**<br>**Unrestricted**<br>**Designated**<br>**Restricted**<br>**funds**<br>**funds**<br>**funds**<br>**funds**<br>**2023**<br>**funds**<br>**funds**<br>**funds**<br>**2022**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>38,032<br>-<br>38,032<br>-<br>46,660<br>-<br>46,660<br>200,290<br>80,000<br>226,689<br>506,979<br>169,686<br>50,000<br>134,709<br>354,395|
||200,290<br>118,032<br>226,689<br>545,011<br>169,686<br>96,660<br>134,709<br>401,055|



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