Charlty reglstratlon number. 1163280 Company registration numbgr 09366208 (England and Wales) LIGHT FOR LIFE SEFTON LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 LIGHT FOR LIFE SEFTON LIMITED INDEX TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Page Legal and adrninistrdtNe infomiation Trustees. annual re￿t (incorporating the dI￿t0[S. rewrt) Independent examRierfs rewrt Statement of financial adtvit*s Balance sheet Statement of cashflows Notes to the financial statements 10-17 LIGHT FOR LIFE SEFTON LIMITED LEGAL AND ADMINSTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2025 Registered charity name: L￿h1 For Lite Sefton Limited Trustees: Mr Mo Kundi Mr Andrthv Winrtr•V Dr R4 Patel Mrs Sue Bocccck Mr N Cummins Ms F Shep Mr MKh* Al Chair Ms F Shepley K Mana ementPetsonèl Chlef Execulive Officer G Fenney Charity registration number. 1163280 Company number 093eA208 Principal Address & Registered 68 Eastbank Street offsce Soulhport MerstysKle PR8 1ES Independent Examiners J A Fell & thpany Chartered A¢¢ountsnts 40 HtyJhton Street &)￿h9ort PR9 OPQ Bankers: Lloyds TSB PIC 13 Hardshaw Street St Helens WA10 1QZ Page I LIGHT FOR LIFE SEFTON LIMITED TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Tiustees wesent their annual report and finanoal Staten￿lS for the yeaf ended 31 March 2025. The financsal statements have bean prepawl in a¢(x*dan￿ wth the a(xxxJnling poficaes sel out in nole 1 to tha financial slaternents and comply with the Charitabk Company's Memorandum and A￿deS of A$sotyab"on, the Companies Act 20(￿ and -Accounting and Reporting by Char￿es.. Statement of Recommended Practice appli¢3blè to charsbes preparing their a￿Unts in accordance with the Financial Reporting Slandard applicable in the UK and Rep￿le of Irdand IFRS 102). leff8cli¥e 1 January 2019}. Objectives and *¢tivities Tha objects ol the chartty are thè rel￿ and prevention of h(xnele55rw by working with landlotds in both Soryal Housing and Private Rented Sector lo prov7de appropriate and accessible acc1)rn￿￿all0n of a good standard, as well as training, ad￿￿ and support. The Memorandum and Arbdes of Association were reviewed in the light of the organisalion's incorp)ration in December 2014. These were agreed at a full meeting of the Trustees and adopteil at the AGM in March 2015. The tharty ry)ntinues to efiab￿ and emkxywer individuals and families as well as to develop its setvices in response to cli6nVs neeils. Th charity undertakes continuous monitoring and evaluation of its work and seeks to ID￿ve its dients in this process. The central values of Light for Lrfe enshrine equality and diversty. The Tnjstees confim) Ihat they h8ve ￿ferre(l to the guidan¢* tx)nlained hl the Charity Commission's general guidancè on public benefit when cOn￿dering the organisation's aims and objectNes and in considersng futLtre actiwties and believe that they have complied wrfh the guidan￿ as described below. Key delivery obiectives Light for Life provides a diverse range of seThices across the MerSeY￿de area: Housing Advice and Support- supporling peoF4e lo rema￿ in their èxisting home whère appropriate, fL￿ded by Sefion MBC Housing Rough Sleeper Servi¢e5- providin9 outreath servioes in the communsty to support rough sleepers and Working wth a range of partners tt) aocess tempotary accoMmL¥j￿I0n, funded by Sefton MBC Housing. Intensive Support Servi¢e¥- funijed by Sefft>n MBC Housing. Hèalth Sèrvie•s- funded by the Nation￿ Lcrtlery. Sefton MBC Housing and Smaller s¢ale don81i¢)ns. Acheivements and performance The year 2024-2S has been a devdopmenlal one wth an emphasis on strengthening ou¥ core se¥vicès aThJ developing new strands of work to support them and Jnosl im￿rtanty the pBople for whom thèy are designed. Our Impact Statement draws our attenborE lo the data frorn sorne of that work. OUT cor& work indudes the HUB (forrwty known as H￿￿n9 Centrè). Funded by Sefton Council, the HUB provides a range of ad￿￿ seTricÈs around e￿ctiOnS, prr)perty disrepair. landlord dispLrtes, benefit entrtlemenl and is a safe spae£ for presentations for people experrenuro homelessness, rough sleeping. dtsmesb"¢ abuse and ment81 heatth erisis. OLJr team at the HUB indudes a Complex Case workei who tskes on intensrve work with people presenting with additional and o)mplex needs to progress their cases. A major part of the HU8's work includes applicats.ons for s￿181 housing. Desprte the ove￿A)elmIn9lY long waits'ng lists for properties. an appI￿allOn and appropriate banding is a pathway which has to ￿ expbred for mosl people. Page 2 LIGHT FOR LIFE SEFTON LIMITED TRUSTEES. ANNUAL REPORT (continuedl FOR THE YEAR ENDED 31 MARCH 2025 Acheivements andperfonnance (continued) The HUB plays host lo Probab"on Officers arKI ￿￿WO￿n9 to address some of the issues rdating to housing and accomrnodation and Health IndusK)n whid) wtll be covered later in the report. Welfare Rights attend the HUB along with our SO1￿llor link wrth James Murray- a longstanding arrangemem whic* continw to provide a great legal pattiway for irKliwduals with issues ar￿nd I￿10rds￿e￿ancY rights. A new devdopment introduced towards the end of the year are the HUB surgeries located at 8 range of locations induding Change Grow Live (Southport and Boode), DWP and Strand by Me. The surgeties have provèn tts be well used arid we wll bÈ looking to extend the semce wing forward to meet the demand for support. We have also introduced Infomation St*ions- for meM￿[S ol the public to find oul more about homelessness services in Sefton and how to refer in for someone they are concemed about, or thern5dves. We have promdèd a range of presentations al djurches, groups, Health and Social Care Forum. Merseysth Police ar￿ vaftous other 8gèneies auoss the which havè been wdl received. Work with rough Sleepers has incteased and we approached the Council for addibonal funding during the year to support a second 0[￿each worker. The Counryl has prO￿ded finance for one outreach wc**ef since 2015 when rough sleeping in Sefton was very indee(l. Since then. nLEmbws have increased but the support in the comrnunity for them remained the samè. We inlend to pursue more suStaina￿e fijnding for outrèach work going forward given the increase in numbers. risk and complexty of some of the people ￿￿th whom they engage. The Complex Lives MDT introduced by Mersey Care ICT has (xjntinued to orMate across the Borough wrth the Noth Sefton panel starbng during this finanaal year_ We have ft>und that there is a significant amount ot duplirxtion with other meeting formats already in e￿stenCe and will be TrAorking with Mersey Care lo look at how this group cAn thrive and make a difference. The MARAM and Strategy meeting Pfocesses In Sefton are robust and wot* well and in a timely way to address the needs of wr most complex individuals. Our Intensive SuFPOrt {nalT￿￿ Na￿94101$ in ojr SMBC contracl) have been re-n8mgd to refièct thè different a￿aS of work wht¢h Ihey cover. We are reqLtifed to support 20 indivxluals at any tirne. Housing work is mel by an Ctsmplex Case Wortef and a link W0￿er to Piobafion which was nè9Otiated towards the end of the financial year. Together there is an expectation that they will have 10 cases open at a titne. A further 10 ¢ases are open to the Health Inclusion Team who provide intenswe healthcare Crkordination arKI support for some ol our more comtyex indtviduals liwing in commissioned accommc*Jab"on Tfu"s work includes ac￿5 to Counselling serwces for trauma. The Health Inclusion servi￿ is also funded by the Lottery aThJ wè are ()j￿ent￿ negotiating a Wential contract with the ICB, Cheshire and IAerseyside. Thè team provide hospital irFreath, ènsuring that patients presenb.ng as NFA are appropriately referred to Housing Opt¢ons Serwces and that ￿ght for Lrfe advocates on their behalf for Ihe most appropriate outcorne, gtven the informatirt to those patsents from ac￿m[1￿)datr.0n seMcEs and those who have been rough sleepin9 who have been a a￿ also the directors tr the purpyjse of company law. artd v*lK) sew¥ed dudng the year We￿.. Mi Mo Kundi M¥ Andrew Winrv Dr Raj Patd Mrs Sue BoocrKk Mr N Cummins Ms F Shepley Rev Or Thomas Carr*nter Mr John Fell Apwnted 6 September 2024 ApFx>inted 14 January 2025. Resigned 7 July 2025 Resignèd 14 May 2025 Page 4 LIGHT FOR LIFE SEFTON LIMITED TRUSTEES. ANNUAL REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 As sel ¢yJt in the companws Arbdes of Assocxation, trustees must be indiwduals who are over 16 years of age. New trustees are appointed by ordinary rèsolubon lollowng rectmnmendab.on fr(Yn the existing trustees. When considering the appointment of trustees, Ihe existing INstees havè regard to Ihè sknll$ anil gxperience required to effectively manage the tharity. None ol the trustees has any benefiaal interest in Ihe company. Al of thè trustèès are mÈmbÈrs of thè Company anLI guaT8nlee to contribute £1 in the event of a winding up. Details of the ￿mpan*S organisational struclure is detail&J on the kgal and administrative inforrnation page at the front of these acC￿jnIs. The trustees delegate the day to day management of the charity to the Chief Exeojti¥￿ officer. The charity's v40rk is divided into three n￿1n areas.. adutt housing athceloptions supwrt,. young people's education; and justice. Each area is overseen by the managerial staff who report to the CEO. The charity has a full range ol poliues and proceduresto ensure that work is conducled as agreed with the twstees. When a trustee is appointed 3 lull inducbon process is carried out to ènsure thèy arè aware of thar responsibilities and undersiaThJ the work of the charity. The charity is a rrEmber of the National Counul of Voluntsry Organisab'ons INCVOI and uses their publicalion The Gcod Trustees Guhle. to infomi this pr￿ss. Koy pèrsix)nd r8mun8ration The triJslÉes considèr the tx)ard of trustees and the chath￿& management tèam to bè the key management personnel of the tharity. responsible for dire¢ting and controlling the tharity. No remuneralion or expenses was paid lo the trustees in the year. Remuneration of the CEO and the management team is determined by comparison with similar roks in the UK it is reviewed annualty and normalty increased in accordance with the growth in average earnings. Statement of Trustees. responslbilltles The Trustees, who are also the directofs of Light for Life SefttM Lllnited for the purpose ￿)MpanY law. arg responsible for preparing the Trustees, Report and the financial ststements in accordance with aWicable law and Un(Led Kingdoffl AccountiTWJ Standards (uni￿ lQ"ngdom Generally Aoxpted Ac(xJunts"ng PraCts.￿l. Company Law requires the trustees to prepare finanaaj statewenls for each financial yeat wh￿h give a true and fair wew of the state of affairs of the Charitable Company and of ihe in￿ming resourmpany law} you are responsible for the p￿paration of the financial statements in a(xx)tdance wrth the reqU1￿MentS of the Companies Act 2006 Cthe 20C6 A¢t'). Hwng satisfied mysell that Ihe financial statements of the oNnp3ny are not required to be audrted under Part 16 of thè Act and are eligible for independenl examinab"on. I report in Tespect of my examination of the charity's financial ststements as carried out under section 145 of the Charitiès Act 2011 (the 2011 ACY). In carrying out my Èxamination I have f￿lOwed the Directions given by the Charity Commission under seclion 14515}Ib} of the 2011 Act. Indgpendent examinetrs ststement Since the charty's gross income ex¢eede(1 £2￿>,(￿ your examiner must be a n*mber of 3 body listed in section 145 of the 2011 Act I confimi that l am qualified to undertake the examination because l am a qualified member of The Institute of Chartered Accountants in EngLand and Wales. which is one of the listed bodies. I have completed my examination. I confim) th* no matters have come to my alterttion in a)nneclion with the examination gimng me cause to believe thaL in any material respecl.. acoounlng records were not kept ￿ respo1# of thè chartty as required ty ￿tICA) 386 of the 20[￿ Act.. or the financial statements do not ac&x)ril wilh those records,. or the finaw81 statements do not compty with the ac(x)unting requirements of section of the 20( Act other than any requirement that Ihe a(wunts 9i%E a 'trt￿ and fairf view whi¢h is Th)13 matter con$ioJered as part ol an independent examination," or the finanryal statements have not been prepared in acrAxdance wih tho metFK#Js and princi￿e8 of the Statemènt ol Récommended Practice for aceounting and reporting by tharitiès 8ppIicAble to charibès preparing their accounts in a¢xordance with the Financial Rewting Standard applicable in the UK and RepU￿]e of Ireland {FRS 1021. I have no cxjncems and have ccrfne auoss no other matters in connection with the examination to w￿ch attention should be drawn in this T ino lo enable a prw underslanding of the accounts lo be reached. O J Grills FCA Ilnde for and on b8hall ol J A examinerl 40 Hoghton Str•eL southpoti PR9 OPQ Dated: 20 November 2025 Page 6 LIGHT FOR LIFE SEFTON LIMITED STATEMENT OF FINANCIAL ACTIVITIES (Including Income and expenditure account) FOR THE YEAR ENDED 31 MARCH 2025 Vnrestrl¢tod R•stri¢tsd Funds Funds 2025 2025 Tolal Fund5 2025 Uryrestii¢tod Rostrictsd Funds FuTrds 2024 2024 Totsl Funds 2024 Incomo from.. Donations and legac￿$ Charrtable ac*"vities Investment inojme Total ineom• 21,992 79,229 21.992 482.748 9.935 68.598 27 78.560 9.935 383.560 27 393,522 403.519 314.962 101.221 403.519 504.740 314,962 ndituro on: Raising fund$ 3,571 3.571 Charitabk achv Relief of homelessness and assouated acttvities 373.688 417.618 417.714 417.714 Total expend￿re 373.688 422.052 3,571 417.714 421.285 Ngt incorng11oxpgnditur•l for the year 51857 20￿31 81688 74.989 102,752 127,783) Gros5 transfers b8Wn funds 14.5951 1gx).rA)21 >.(K12 Net movom8Trt in funds 57,452 25.236 81688 1S.013 12.750 27.7631 Total fund5 brought forward 130,717 130.717 145,730 12.750 158.480 Totsl fund8 carried forward 188,169 25.236 213A05 130.717 130.71Y The state￿*￿t0f FinancAal Ath%b8s inthd25 gaIr￿ and Irffjee8 th8 y88r. AJI income and ewditurè dèrNe from conlinuiffj aL*vthS. The Ststement of Finanoal Acbvknes aLso o)mpiw ￿ Ihe requiremts for an In￿me and E￿ndIture 8ea)unt under Ihe Compan￿$ Aci 201K. Tha rK)ts5 on pages 10. 17 pwt ofthe8e finarKx* 518twn￿rts. Page 7 LIGHT FOR LIFE SEFTON LIMITED BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 Fixad assets 14 3.447 Current assets Debtors Cash at bank and in hand 11 11,370 204.225 215.595 10,049 124,043 134092 Crodllors: amounts falllng du• wlthin on• year 12 5.336 3.268 Net current assets 210.259 130,824 Provlslons for Ilabilitles efined benefit pension liabilty 13 301 107 Net assets 213.405 130,717 Re¥¢rves Restricted funds Un¥estricted funds Total funds 15 25.236 188.169 213,405 130,717 130,717 For the year ending 31 March 2025 Ihe tharty was entitle(I to exemption from audit under S￿lI0n 477 of the Companies Act 2006 ￿latIftg lo small ￿)MpanieS. The members have not required the company to obtain an audit of its financial statèmènts for the year in question in accordance with section 476.. The difectors acknowledge their responsibilitie5 for complw'ng wrth the requifements of the Acl with ￿spect to ac￿UntIng records and the p￿paration of financial ststemertts. These financial ststements have p￿pare(l in ax(Kdanc* with the ￿￿O¥Is1OnS applicable to C4)mpanie5 subject to the srnall companies. regime. These financial staternents approved by the board of trustees and authorised for I$$￿ on 19 Novembèr 2025. 8nd are signed on behalf of the board by.. Ms Felicity Shepley Trustee Company registration nUm￿r 093662081England and Ivalesl Page 8 LIGHT FOR LIFE SEFfoN LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2024 Note Cash flov*S from operating activities Cash absorbed by operations 17 139,4921 Investing Activities Purchase of fixed assets Interest r￿￿ed (4.9351 27 Net cash ab$orbod by Invesllng actlvities (4.595) 27 Net cash used in financing activities Ngt decrease In cash and equivalents 80.182 (39,465} Cash and eash equivalents at beginning of year 124.043 163,508 Cash and cash equivalents at end of year 204,225 124.043 Page 9 LIGHT FOR LIFE SEFTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 countlng Pollclès Charity infomiation Light for Lrfe Sefton Limited a private c[￿npanY ￿Mile(l by guarantee inc•d in Enland and Wales. The registered Offi￿ is 68 Eastbank Street. Southp(xl. Merseyside, PR8 1ES. 1.2 Accounting COfNention The finanoal slatements have teen Prepa￿1 in ￿rdancE with the Charitsble c9mpan￿& tgoveining dctumenll. the Compan￿$ Aci 2C(6. FRS 102 The FinaThial ReportiryJ Standard applicable in the UK and Republic of Irdand. fFRS 102) and the Charities SORP -Acownting 8fKI Rewjrting by Charities: Statement of Rewmmended Practice apFdICab￿ to thgrrties preparing their acnwnts in ar￿anc£ with the Financ5al Reporting Stsndard aWtstAe in tr* UK aThJ RepuNic of Irdatvj IFRS 1021" (effective 1 January 20191. The Charits￿e Company is a Public ￿efft Entity as defineil by FRS 102. The finanaal statements are prep3red in steth)g. whid) is the fiJr#knl currercy of the charitable company. Monetary amounts ￿ these fi￿ncIal statements are round￿1 to the rE8rest £. The finan(ial statements have ￿en K¥epared uThJer the historical cost convention. The prirvp31 attfwntiro pc4iaes athpted are set out belcw. Going eoneem At the tiwE of approving the fmancAal statements. Ihe trustees have a reasonable expectation that the charitab￿ Company has adequate resour￿ lo continue in ope￿tional e￿$tenCe for the foreseeable fvltjre. Thus the trustees (xintinue to adLVt the 9L¥ng concem b￿"S ol accoLsnÈiro in preparing the finan¢i81 1.4 Charitable funds Unrestricted funds are avaiLable for Lsse at the disc¥etion of ￿ trustees in furtheran￿ d their chaiilable obj'ectives. Reslricted funds are sutiect to SFeifK condthns by donors as to hcw they may te used. The purposes and uses of the restrict&Y furKls are set wt irh the notes lo the finanaal statements. Incoming rÈsaureès Income is recognised when the Chanty entiued to it after any Ferfompnce conditiM$ havè Wn rnet. the amounts can tse Measu￿ r￿￿tty. and it is [￿trAe that incx)me will ￿ receNed. Cash donatKJns are rwJ0gn￿ed on receipt. Other donattons are reo>Jnised once the charity has nolified of the donation, unkns perfomTrnce condthns require deferral of the amount. Ino)me tax recoverable in r￿at￿ to donations received ￿de[ Grft AKI or deeds of covenant is recronis￿l at thè time of the dc￿all)n. Legacie8 are reuwised rec&pt or olhenTh rf the c*arity has twi notffjth of an impending distn'bth'on, the amount lls krth¥n, and re¢zipt is experted. If the anKJunl is r*)t knc>wn. the legaw Is treated 88 8 (x)nb"ng8nt asseL Government grnnts Government grants are re￿nised 8t the fair vabje of ￿ asset ￿Ned of recwauè Wh￿ there is ièasonable assuran￿ that the g￿t condita￿S wlll be mst and thè granls will be received. A grant Ihat specifies perfO￿anCe ¢￿dItior6 rec(wised in income when the performance ct41dib.ons are met. Where a grant Mt S￿afy perfor￿￿ CLJndTlions it is rewnised in income when the proceeds are re(tNed or reC￿Va￿e. A gr8rrt recewed telore the reo)gnitifffi ￿teria 8re satisfied is nised as a Ikabilty. Page 10 LIGHT FOR LIFE SEFTON LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2025 A¢countlng Poll¢l¢s (¢onb'nued) Resour￿3 expended Expenditure is re￿nised once there is a legal or constru¢kn obllgab.on to transfer economic benefit to Ihird party, it is probable that a transfer of 8¢onomic i*nefits will be requifed in settlement, and the amount of the obligation Can be measured reliabty. Expenditure is dassified by admty. Tr costs of each acbwty a￿ made up of the total of direct o)sts and shared costs. induding Sltpport costs involved in undertaking each acttwty. Direct ¢osts attributable to a single a¢ttwty are allwteil diredy lo thal activity. Shared o)sts which cgntribjte to more than one activty and support costs whith are ￿1 attributable lo a single actmty are apportioned beiweeri those activities on a basis consistent with the use of resources. Central staff costs are all¢xated on thè basts of lime spent, and depreciation c*arges are allocated on the porbon of the assefs use. All expenditure is accounted for on an accruals basis and has been dassified under headings that aggregate all costs related to Ihe category. Where costs cannot be diredy attributed to pa￿Cular headings they have b&n allocated to aCtiV￿eS on a basis consistent with use of the reswrces. Premises and other ov8rheads have b88n allocated accOr￿ng lo the of actimty undèrtaken throughout the year. Fund-raising costs are those incaJThed in seeking V￿untary conlfityjtions and do rK*t irKlude the costs of dissèminating infJnstiiutw)rtal and statutory requirements. TangiblÈ fixèd assèts Indivsdual assets acquired at a o)st of more than £10CKI are capitalised. A55els acquired al a cost of less than £10CKI are charged as an expense in the period in which they are acquired. Tangible frxed assets are initially measured at ttjst 2nd subsequentty measured 81 wst or valuation, net of depreciation and any np3imÈnt losses. Depreriation is r6wJntS8(I so as to ￿lIe r)ff the (￿l or waluation of assets less thèii fftsidual values over their useful Ikves on the fdlow1￿ bases". Motor vehicles 25% straight lane gain or loss artsing on disposal of an asset is delem)ined as the differen￿ be￿een the sale proceeds and the carrying value of the asset. and is recognised in the ststemenl of financial actithties. Retirement benefits Payments to defined contsibution retirement benefft srtW7es are charged as an expense as they fall due. The charity also paTtiapates in a muttFemployer defined benefft stheme in the UK. tt 1$ not possible for the charity to obtain suffioerf infom*tion to enable it to account for the scheme as a defined benefrt scheme. therefore it accounls for Ihe scheme as a defined Cwtribuii￿ sc*eme. The scheme is classified 85 8 'last man standing arrangèmenf. Thèrefore the charity is potentially liable for other parti(apating employers, obligab'ons rf fv89 empkjyers are LtnabEe lo meet their shale of the scheme deficit following wrtbdrawal from the scheme. Pathpating eM￿0yerS are legal￿ required to meet Ifwr share of the s¢hew deficf( cm an annuity purthase basis on withdrawal Irom the scherne. Page 11 LIGHT FOR LIFE SEFTON LIMITED NOTES TO THE FINANCIAL STATEldlENTS (contlnuedl FOR THE YEAR ENDED 31 MARCH 2025 Accounting Poll¢les (¢ofttinuedJ A ftjll 8ctU8rial v8luation ofthe $Ch￿￿e was carried out at 3th Septemtrer 2023. Thr6 valuation sho￿￿ assèts 01 £514.9rn. liabilit￿S of £531m and a defiat of £16.1m. To diminate th¢5 ftJndirrtJ 5hortf811 the Trust88 ha5 asked ￿r￿cipatIng 8mploy8r5 to pay addit¥)nal contributions to the s(kne. The charity r8wnisès the Iiabilty for this oblvJation. The amourrt reccxJnised ks Ihe net wesent value of the defirit TgYuctK)n contnbutions payabb under the 8gTeement that rektes to the def￿. Donatlons l8gaclg8 UnrpstrKttd Restrlcted Funds Funds 2025 2026 Total Unrestrietsd Rostrictsd Funds Fund¥ Funds 2025 2024 2024 Total Funds 2024 Don*"ons and gifts 21.992 21.992 9.935 9,935 Charitablo aettvltles 2025 2024 Reliet of hom•1e￿ne9S Ser￿￿ prowd8d ￿￿1*r contract Charitsble rental income 468.228 14,520 364,982 18,598 482.748 Anatysls by fund Unrestricted fund5 Restricted fvnds 79.229 403.519 482,748 e8,$98 314,962 383,560 Inve#trn8rtts u￿￿trIcted Unrestricted Funds Funds 2026 2024 Intsrest T8ceiwdb 27 Rahslng funds Unmtrkteil Unr88trictsd funds funds 202S 2024 Fundrablng and publicity Fundraising 8ypenses Fund￿sIng staff costs 1,015 3.419 4.434 3.571 3.571 Page 12 LIGHT FOR LIFE SEFTON LIMITED NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2025 Charftsble a¢tivib¢s Total 2025 Totsl 2024 Relief of homelessness Staff ¢osls Travelling and subsistence Equipment and repairs Benefi(xary activÈlies Rent and uts'liti'es Insuianco 313,805 7,254 302,030 5.147 4.001 21,551 23.725 1.173 357,627 14.314 1.276 346.728 Share of support costs {see note 8) 70.890 60,087 417,618 417,714 Analjsis by fund Unrestricted funds Restricted funds 43.930 373.688 417.618 417,714 417,714 Description of charitable athi1￿5 Relief ol homdessness and associated activtties The Charity urKlertakes ils charttable adivtbes U￿fig its funds to ￿lde temFM)rary accommodation for homelss peorAe. as well as offering advice aThJ support. Support and govemance costs T¢)tsl 2025 Total 2024 Support costs Support staff costs General insurance Subscriptions and sundries Bank charges and interest Post, stsb"onary and pnnting Telephone Professional fees Depre￿at￿n Computer equipment 36,247 10.739 4.707 35,596 5.813 2.893 125 758 5.217 1,255 1.391 6,556 2,613 1.148 4.483 67.920 5.550 57207 Accounting and Independ￿t examinali 2.970 2,880 located lo CharitslAe al#1￿"1￿$ Isae note 6) 70.890 60,087 Page 13 LIGHT FOR LIFE SEFTON LIMITED NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 MARCH 2025 Trustees None of the trustees lor any persons connected with them) received any renwneration or benefits from the Charitable Company during the year {2024- tY)nel. 10 Employees 2025 Number 2024 Number The average monthty number of ernployees during the year wwe.. Dir&# (*witable work Administrative staff Total 12 14 13 Employment Costs 202S 2024 Wages and salaries Social security c4Jsts Pension costs 325,486 20,264 8.736 354,486 311,734 20.513 8.950 341,197 The￿ were no wnrAoyees wh(¥se annual remuneratÈon was nYNe Ihan £60,C#XI. 11 Debtors 2025 2024 Amtsunts f•lIlng within onè y•ar. Trade debtors PTepaymenls and accrued irwme 11,370 11,370 7,569 10,049 12 CY¢dltors: amounts falling due within one year 2025 2024 ruals 5,336 3,268 13 Retirement benefit s¢heme Dgfin¢d ¢ontribution seh•m8s The Charttable Company operates a defined £￿tribu￿on pension scheme for certain employees. The assets of the scheme are separalety from those of Ihe Charitable Company in an independentty administered fund. Page 14 LIGHT FOR LIFE SEFfoN LIMITED NOTES TO THE FINANCIAL STATEMENTS (conllnued) FOR THE YEAR ENDED 31 MARCH 2025 13 Rètir•m•nt benèfit schemes Icontinuad) Defined benerrt schemes The cornpany partiup8tes in a M￿￿-em[￿{￿er defiwl 8dvne is tn defiryt The liabilty recoJnis&l in the ￿ufits is the net present value of the ¢A4igabon to pay (xxthbub"ons to stheme. The expense recognised in trE accounts ts (xrrent annua se￿￿ (￿sts ofthe scheme. Arnounts re(xgnised in ￿ profft ar¥J k￿5 ar￿Jrt 2025 Nel interest on defined benefit lialilrty Other Costs and income Totsl ¢osts 10 303 10 The amounts indwjed in the balarte sheet ari&ng frcm the Charilth C￿7panIS otyigations in resFect of defir*d Lwefrt plans are as followsL 2025 2024 Present value of defined bÈnefit Ok￿yb"￿)$ 301 107 Total lialilty recogn4s )1 107 The liabilty Teccgnised in the tsalan￿ Sheet 1$ the net present value of the defiut reduc*'on cLsntributions payable. The (liscount rate used lo calajlate the lth.lty is 4.84 % (2024 5.31 %). 14 Fixed as8ets Vehicle Totsl Gost At 1 Aprfl 2024 Athjitions Disposals At 31 Marth 2025 4.595 4,595 4,S95 Depreclatlon At 1 April 2024 Charge for the year On disposals Al 31 Marth 2025 1.148 1,148 1,148 1.148 Net Ix>ok value At 31 March 2025 3A47 3,447 At 1 Ap¥sl 2024 P￿* 15 J ¢D 0004 ooofA) ooolr 00￿0)00 000 000 O Ui¢4 ¢5) J c C 0> ￿4￿u ErxJ¢y)U- ? CSJ E>>ts) a 2 OUL)% 4¥ I￿r[9￿>zl)u)￿u)r LIGHT FOR LIFE SEFTON LIMITED NOTES TO TrIE FINANCIAL STATEMENTS {conlinued) FOR THE YEAR ENDED 31 MARCH 2025 AnatyJi8 of net assets between funds Unrestri¢ted Restrictsd Funds Funds 202S 2025 Totsl UnrB5tiict8d Restricted Fun¢b Fund Fund$ 2025 2024 2024 Total Funds 2024 Fund balan￿$ at 31 Decernbef 2025 are ￿presented by". Fixed assets Curreni a$8etsliabilthS 3.447 184,722 188,169 3.447 25,236 2CY).958 25,236 213.405 130.717 130.717 130,717 130,717 17 Catsh genernted from operations 2025 2024 Net incomelle￿nrfthreI for Ihe ye8r 82.688 (27,763) Adjustments for Investment irwme recognised in statemeftt of fina￿laE athitses Drfference bet%%Een pension charge and cash contribulions Depreuaton offix*l assets 127> 1121} 1.148 Movernents in worknng wital Ilncreaseydecrease in debtors Increaselldecreasel in C￿ltOrS 11.3211 1,382 12021 84.777 26,731 Anatysl8 of changes In netfund8 The Charty ha¢ rKJ ¢)ebt duriro the year. Page 17 410 Family support 313 Social housing applications