# **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[w￿rated C￿#1￿$al￿)Tr) TRUSTEES. REPORT FOR THE YEAR ENDED 31ST AUGUST 2025 The 8cf*xmts for LUX Y￿th pro￿ CKI (Charilth organ￿1￿￿) for the ending 31st ALVJ8t 2025 recLYded a su￿￿of£31.5IC Headline fvJureE ghw4 inc¢me **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 A8*ts 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￿ f*lng 0￿WI￿n fTh S*V 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 I￿￿TI ytrar NET ASSETS 68,1SS 8•.155 37.582 Fur￿1 ofth• Ch¥lty G8nvr41 Furyjs R￿tri￿Od Fur 51155 S8.155 32.&39 Y*)t•l Fund• S6.ISS 11,000 89,15S 37.502 oved bythtrTr￿t1)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: 1. 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 2. 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