ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
LUX YOUTH PROJECT
(Charitable Incorporated Organisation)
CHARITY REGISTRATION No: 1165745
Castle View Accounting Ltd Ground Floor Offices
53 High Street Arundel West Sussex BN18 9AJ
LUX YOUTH PROJECT
(Charitable Incorporated Organisation)
CONTENTS
| Page 3 | Legal and Administrative Information |
|---|---|
| Page 4 | Trustees' Report |
| Page 5 | Statement of Financial Activities |
| Page 6 | Balance Sheet |
| Pages 7 to 13 | Notes to the Financial Statements |
| Page 14 | Independent Examiner's Report |
2
LUX YOUTH PROJECT
(Charitable Incorporated Organisation)
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER 1165745 PREVIOUS NAMES Bath Youth For Christ Bath YFC DATE OF REGISTRATION 25th February 2016 START OF FINANCIAL YEAR 1st September 2024 END OF FINANCIAL YEAR 31st August 2025 TRUSTEES AT 31ST AUGUST 2025 David Plumbridge Robert Hendra Rosalind Croucher John Ferguson Candish (Appointed 30th April 2025) LEGAL STATUS Charitable Incorporated Organisation
GOVERNING INSTRUMENT CIO - Foundation Registered 25th February 2016 As Amended on 21st July 2023
OBJECTS
1 . To advance the Christian Faith and to proclaim the Gospel of the Lord Jesus Christ throughout the World and in particular (but without limitation) in Bath and Wiltshire; 2 . To promote and encourage Christian Evangelism of young people throughout the World and in particular (but without limitation) in Bath and Wiltshire; 3 . To educate, encourage and participate in the emotional, physical and spiritual development of young people throughout the World and in particular (but without limitation) in Bath and Wiltshire; 4 . To relieve poverty among young homeless people by the provision of housing, education and training and such other ways in which the Charity Trustees may from time to time to decide; 5 . The advancement of education in (but not limited to) Bath and Wiltshire.
CORRESPONDENCE ADDRESS YMCA Roundhill Centre Mount Road Bath BA2 1LG PRIMARY BANKERS Barclays Bank Plc 1 Churchill Place London E14 5HP INDEPENDENT EXAMINERS Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
3
LUX YOUTH PROJECT {charrtab I[wrated C#1$al)Tr) TRUSTEES. REPORT FOR THE YEAR ENDED 31ST AUGUST 2025 The 8cfxmts for LUX Yth pro CKI (Charilth organ1) for the ending 31st ALVJ8t 2025 recLYded a suof£31.5IC Headline fvJureE ghw4 inc¢me <kcreaEoS frryn É237K lo £187K 8xpdit akn dBrxe frtyn £232k to £1k. resU"n9 in a 5urplw of t31.5 (knrnl. iwe85ed Jr r8sw from e38K ¢0 £69K of whrh £11K Is reslrf¢tsd. The dgCTg868 in both inciTh and expndre wa8 to tho gr•rt th• rrnOrrt the kitcen end facllllles at RouTKJhill in Ihe fftr. Many ofc¥Jr pri4eGts operate ba fiJnd•Y frun arvj witrttrArtwJn& Most ofwr unrestrKtsd funds are used tThvard5 funding ¢ore Costs to supwrt our propc Indlvldu4 reguLqr vdunw a L¥ttknl 018m8fbt crf cw tsryne. l• •Jpr4om8nt•J by kKl thurch of £12K Ir(WiOUS y88r £10KI. Tc¢•tsr. th88e an tpth8n WtvJ lor gr and crther sources of Income. r maN)r incom• sowc¢ thL4 yw b frun youth toth and ccmmunty wc4•¢ts iueh #$ Tlmsbury an(1 Peasedth¥n St John. Thes8 payr are IntenW to cchw the staffirvJ rrf the woJe¢ts wllh LUX provhth'ng management Lwer8yht and 6taff traknlryj as w ofourtwN Suth inctyne was from £84k to £94k la¥1 st8r. Grydnt IrKom8 fcrn8 a larg8 ofwr rKom8 in rec•rt war8 txrt ean hwjhty variable and lends lo focus stsrt up phaselearfy y•ar5 of raiw tTr proY4Jng cngc4ry 5uinoblo 6upm Th18 wr grant irc¢DO sh3nffsntIY decrnaaed from £74kto £28k, ¢kn makntyto rKs lar want for r•fvrb#M)t ry¢y•ts. AB aaYs, I'd le lo all IhN8 tow(1s tl rfLUX Lwtho past r. drywts.ng fl91 athr tsy ping and exwrtse. Tru•. Th8 tru8te8$ aro roop19 for Prep tha Trusie•s' RèkX%t And tho fThnc¥al ststemonts a¢cord•n¢• wrth ¥ppliG8bl Law th8 Generally AccoFtsd IGAAPI Rngn&81 Rep St4rthrd 102.. The Fhandal StsnO8rd aF¢44ble in UK aTrJ cllralhThl IUnitJ TalY AcLed Accounlng Prxttal. The Charlles A¢1 2011 reqr8 tho tr8$ to preFwe for •a¢h flrnnC r gfve a true and f81r vithy of tho statè of 8ff¥rs of the CIO rhj rf surpk dèfioi cl Ihe Ch) hx IM pwk)d In tnp8rfrs thos• fflnonc41 8t8tern6nts th8 truatèO& Arè requirgd to.. S¢1¥¢ snn0 pcae& and them ¢Clnty. Obs&No and ylnd6 In ts Charftios SORP. Make IagerntS and estlm81¢s Ihal are teaSLYo14e w1.. State er UK AccMng sraThJards hm tw lollryed, iubpct to •ny merid dopgrtur•s di8ck)$8d and OXF81 in the finartHI ststerrnnl8', Fyepare financHI statThrts Ihe baB lo kn8um• Ih•t th• CIO WHI tinue in axistenc¢. on1 pjtyticfj oftho chadty and enfib ItM 10 •nwr th•t s1•¢ernts ccfflply wth the Charfli88 Act 2011, the Charity IAccounl8 antt R8Wtsl RegUlatiN 2008 arml Eh8 of lh8 Gleffn9 thrneDL Thty are 8180 r88rth8tl8 for safe9uarding the a888ts ofth8 ch¥ty and horK• tr iakmvj r+8bkn stepE for the pYevents"oTr aTrJ deteckn of fr&k1 crther rregularitse& AprThed ty thoTrusto95 on..................... .. ......... . ..... Signed on the bgh•W byTrL*$.............. .. . . ...... ................. Prfntsd NaTh'.
LUX YOUTH PROJECT
(Charitable Incorporated Organisation)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2025
| Notes INCOMING RESOURCES Incoming Resources from Generated Funds Donations, Grants & Legacies 3a Charitable Activities 3b Activities for Generating Funds 3c Investment Income 3d Other Incoming Resources 3e TOTAL INCOMING RESOURCES RESOURCES EXPENDED Costs of Generating Funds Cost of Charitable Activities 4a Cost of Generating Funds 4b Governance Costs 4c TOTAL RESOURCES EXPENDED NET INCOMING (OUTGOING) RESOURCES Funds Brought Forward Transfer Between Funds 5 TOTAL FUNDS CARRIED FORWARD |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024/25 2023/24 £ £ £ £ 62,781 9,639 72,419 127,337 131 98,745 98,876 88,624 13,150 1,958 15,108 20,874 - - - 3 929 - 929 725 76,990 110,342 187,333 237,562 44,814 100,734 145,548 218,247 9,022 - 9,022 13,145 1,200 - 1,200 1,140 55,035 100,734 155,769 232,532 21,955 9,608 31,563 5,030 32,639 4,953 37,592 32,562 3,561 (3,561) - - 58,155 11,000 69,155 37,592 |
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 7 to 13 form part of these financial statements.
5
LUX YOUTH PROJECT AS AT 31ST AUGUST 2025 T07AL 31Aug-25 TOTAL 31-Aug-24 FuThts Funds Flx•d A8ts Tangble Assets In¥estrwnl8 Totsl Fix•d A•8ets Curr•ntAu•ts Debtorg & Pr8Davmths Cash 8t Bank arKI in khrKI Totsl Curr•ntA•ty 7,786 33,390 41.176 62246 62246 11,(K#) 11.000 73,246 71246 Crodltorn:kn flng 0WIn fTh SV 4.Crfal CURRENT A38Ers 58.155 89.155 37.592 TOTALASSETS umnt IW 08.1SJ 89.155 37,592 r•dtt¢r•: Amwnty du• kn ITI ytrar NET ASSETS 68,1SS 8•.155 37.582 Fur1 ofth• Ch¥lty G8nvr41 Furyjs RtriOd Fur 51155 S8.155 32.&39 Y)t•l Fund• S6.ISS 11,000 89,15S 37.502 oved bythtrTrt1)e on................... . . .......... ..... A.1...... Ll Slwed th byTrL*lee.......... . . ....
LUX YOUTH PROJECT
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2025
1. ACCOUNTING POLICIES
Basis of Preparation & Assessment of Going Concern
Basis of Preparation
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1st January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
Incoming Resources
Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ the trustees are virtually certain they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
Grants and Donations
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Tax Reclaims on Donations and Gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
Contractual Income and Performance Related Grants
This is only included in the SOFA once the related goods or services have been delivered.
Gifts in Kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
Donated Services and Facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
Volunteer Help
The value of any voluntary help received is not included in the accounts.
Investment Income
This is included in the accounts when receivable.
Investment Gains and Losses
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
7
LUX YOUTH PROJECT
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST AUGUST 2025
1. ACCOUNTING POLICIES (Continued)
Expenditure and Liabilities
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with Performance Conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
Grants Payable without Performance Conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
Unrestricted Funds
These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.
Restricted Funds
These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes.
Designated Funds
These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects.
Fixed Assets
Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.
Depreciation Expense
Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:
Fixtures, Fittings and Equipment 25% - Straight Line Basis
Changes in Accounting Policies and Previous Accounts
There has been no change to the accounting policies (variation rules and methods of accounting) since last year, and no changes have been made to the previous accounts.
2. TANGIBLE FIXED ASSETS
The CIO held no fixed assets during this or the previous financial year.
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st August 2025 : None
31st August 2024 : None
8
LUX YOUTH PROJECT
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST AUGUST 2025
3. INCOMING RESOURCES
| a) Donations, Grants & Legacies Church Gifts Church Regular Gift Aid Grants & Donations Individual Gifts Individual Regular b) Charitable Activities Events Motus Schools & Youth Work c) Activities for Generating Fund Room Hire Sponsorship Activities d) Investment Income Interest & Dividends e) Other Incoming Resources Sundry Income |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024/25 2023/24 £ £ £ £ 6,528 - 6,528 4,000 5,303 - 5,303 6,281 4,387 179 4,565 10,110 23,544 4,000 27,544 73,752 967 - 967 5,403 22,052 5,460 27,512 27,791 62,781 9,639 72,419 127,337 11 407 418 199 - 4,280 4,280 4,664 120 94,059 94,179 83,760 - - 131 98,745 98,876 88,624 7,908 - 7,908 2,310 5,242 1,958 7,201 18,564 13,150 1,958 15,108 20,874 - - - 3 - - - 3 929 - 929 725 929 - 929 725 |
|---|---|
9
LUX YOUTH PROJECT
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST AUGUST 2025
4. RESOURCES EXPENDED
| a) Cost of Charitable Activities Accompanying Projects Bath Connect Mentoring Bath Schools Community Mentoring Costs Equipment Costs Event Costs Insurance Costs Larkhall Costs Office Co-ordinator/Management Costs Organisational Development Costs Other Project Costs Payroll Costs Peasedown Costs Postage Costs Printing & Stationery Costs Rent & Rates Roundhill Building Costs Southdown Costs Staff Welfare Costs Sundry Expenses Telephone Costs Timsbury Costs Training Costs Travel & Subsistence |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024/25 2023/24 £ £ £ £ - - - 17,548 - 18,104 18,104 20,871 - 5,127 5,127 - - 12,228 12,228 - 44 - 44 2,801 215 - 215 3,177 1,229 - 1,229 1,372 - 7,829 7,829 6,883 30,829 - 30,829 26,412 - 503 503 1,575 - 2,936 2,936 9,129 948 - 948 3,084 - 25,130 25,130 25,121 - - - 94 183 - 183 10 2,100 - 2,100 1,400 - 6,178 6,178 55,851 - 12,538 12,538 18,451 554 - 554 525 3,064 - 3,064 2,620 3,012 - 3,012 4,786 - 10,160 10,160 14,022 2,413 - 2,413 547 223 - 223 1,972 44,814 100,734 145,548 218,247 |
|---|---|
| b) Cost of Generating Funds Advertising & Publicity Fundraising Costs ` c) Governance Costs Independent Examiners Fees 9 |
556 - 556 2,489 8,465 - 8,465 10,656 9,022 - 9,022 13,145 1,200 - 1,200 1,140 1,200 - 1,200 1,140 |
|---|---|
10
LUX YOUTH PROJECT
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST AUGUST 2025
5. RESTRICTED FUNDS
CURRENT FINANCIAL YEAR
| Bath Connect Mentoring Bath Schools Fund Community Mentoring Larkhall Fund Larkhall Fund Org Development Other Youth Work Peasedown Fund Roundhill Building Southdown Fund Timsbury Fund |
Balance Balance 01-Sep-24 Income Expenditure Transfers 31-Aug-25 £ £ £ £ £ - 20,375 18,104 (2,270) - - 3,856 5,127 1,271 - - 3,008 12,228 9,220 - - 15,950 7,829 (8,121) - - 2,500 - - 2,500 1,232 - 503 (729) - 1,015 245 2,936 1,676 - - 33,678 25,130 (8,547) - 2,705 6,178 3,473 - - 8,137 12,538 4,401 - - 22,594 10,160 (3,934) 8,500 4,952 110,342 100,734 (3,561) 11,000 |
|---|---|
PREVIOUS FINANCIAL YEAR
| Bath Connect Mentoring Bath Schools Fund Larkhall Fund Org Development Other Youth Work Peasedown Fund Roundhill Building Southdown Fund Timsbury Fund |
Balance Balance 01-Sep-23 Income Expenditure Transfers 31-Aug-24 £ £ £ £ £ - 19,087 17,548 (1,539) - - 19,164 20,871 1,707 - - 11,940 6,883 (5,057) - 2,807 - 1,575 - 1,232 - 10,144 9,129 - 1,015 - 31,064 25,121 (5,943) - 6,167 52,389 55,851 - 2,705 21,339 6,863 18,451 (9,751) - 12,503 12,904 14,022 (11,385) - 42,816 163,555 169,450 (31,968) 4,953 |
|---|---|
Restricted funds are wholly represented by the charity's cash reserves and are to be expended as specified above.
11
LUX YOUTH PROJECT
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST AUGUST 2025
6. INVESTMENTS
The CIO held no fixed assets investments during this or the previous financial year.
7. CASH AT BANK AND IN HAND
| Cash at Bank & in Hand 8. DEBTORS AND PREPAYMENTS Gift Aid Tax Recoverable |
Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Aug-25 31-Aug-24 £ £ £ £ 62,246 11,000 73,246 33,390 62,246 11,000 73,246 33,390 Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Aug-25 31-Aug-24 £ £ £ £ - - - 7,786 - - - 7,786 |
|---|---|
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Independent Examiners Fees PAYE & N.I Pension Contributions |
Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Aug-25 31-Aug-24 £ £ £ £ 1,200 - 1,200 1,140 1,504 - 1,504 1,688 1,387 - 1,387 756 4,091 - 4,091 3,584 |
|---|---|
10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR
The CIO held no long term liabilities during this or the previous financial year.
11. NET ASSETS BETWEEN FUNDS
| Fixed Asset Investments Net Current Assets Long Term Liabilities |
Unrestricted Restricted TOTAL TOTAL Funds Funds 31-Aug-25 31-Aug-24 £ £ £ £ - - - - 58,155 11,000 69,155 38,732 - - - - 58,155 11,000 69,155 38,732 |
|---|---|
12
LUX YOUTH PROJECT
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST AUGUST 2025
12. STAFF COSTS AND NUMBERS
| TOTAL 2024/25 £ Gross Wages, Salaries & Fees 104,979 Employer's National Insurance Costs 15,972 Pension Contributions 10,747 131,698 Employees who were engaged in each of the following activities: TOTAL 2024/25 Charitable Activities 0.3 Fundraising 4.1 |
TOTAL 2023/24 £ 115,632 18,576 12,493 146,701 TOTAL 2023/24 0.3 4.4 |
|---|---|
Defined Contribution Pension Scheme
The charity pays into a defined contribution pension scheme, contributing 7% of employee gross salary.
The Charity operates a PAYE scheme to pay all members of employed staff and no employees received emoluments in excess of £60,000 (2023/24:None)
13. TRUSTEES AND OTHER RELATED PARTIES
No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.
14. RISK ASSESSMENT
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
15. RESERVES POLICY
The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.
16. PUBLIC BENEFIT
The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake.
13
LUX YOUTH PROJECT
(Charitable Incorporated Organisation)
INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS
Report to the trustees/ members of LUX Youth Project on the accounts for the year ended 31st August 2025 set out on pages 5 to 13.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
-
state whether particular matters have come to my attention
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that in any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
Date: 8th June 2026
14