# **REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** # **FOR** ## **LIGHTHOUSE CENTRAL** **Registered charity in England & Wales with registration no: 1169839** Registered charity in England & Wales. No: 1169839 Lighthouse Central, Bridge House, Station Approach, Great Missenden, HP16 9AZ ## **LIGHTHOUSE CENTRAL** ## **CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 December 2021** ||Page| |---|---| |Report of the Trustees|3 to 8| |Section 1: Structure, Governance &|| |Management|| |Section 2: Objectives & Activities|| |Section 3: Achievements & Performance|| |Section 4: Financial Review|| |Section 5: Declaration|| |Independent Examiner's Report|9| |Statement of Financial Activities|10| |Balance Sheet|11| |Notes to the Financial Statements|12 to 13| 2 ## **LIGHTHOUSE CENTRAL REPORT OF THE TRUSTEES** ## **for the year ended 31 December 2021** The trustees present their report together with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of 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 2015). ## **ADMINISTRATIVE DETAILS** **Registered Charity number** 1169839 **Registered address:** Lighthouse Central Bridge House Station Approach Great Missenden HP16 9AZ ## **Trustees:** Graeme Slocombe - Chair Kent Anderson Ian Branch (resigned 24[th] November 2021) Jane Knight Cathy Rayner (end of term of office 24[th] November 2021) Ben Sharp David Knights Richard Peters (Appointed 20[th] February 2021, resigned 20[th] December 2021) **Director:** Patricia Reading **Patron:** Gary Grant **Independent examiner:** Mr Paul Nye Sandford House Lucas Road High Wycombe Buckinghamshire HP13 6QG 3 ## **Section 1: Structure, Governance & Management** ## **Governing document** Lighthouse Central is a Charitable Incorporated Organisation (CIO) governed by its Constitution dated 19 October 2016. The members of the CIO are its trustees and membership cannot be transferred to anyone else. Therefore, only the trustees of the CIO are able to vote on any matter relating to the CIO. The CIO is also governed by its Bye Laws dated 21 October 2016. The Bye-Laws can be changed, but only by a resolution passed at a properly convened meeting of the trustees. ## **Appointment of trustees** As set out in the Constitution, trustees are appointed by a resolution passed at a properly convened meeting of the charity trustees. The chair of trustees is nominated by the trustees of the CIO and may at any point revoke such appointment. When considering the appointment of trustees, the board has regard to the requirement for any specialist skills needed for the effective administration of the CIO. ## **Trustee induction** Having mostly had personal contact with a local Lighthouse, new trustees are often well aware of our objectives and the work we undertake. As such, the induction of new trustees is minimal. New trustees receive a copy of the current version of the Constitution and Bye Laws, a copy of the most recent Trustees’ Annual Report and statement of accounts, and the Charity Commission’s ‘Charity Trustee Welcome Pack’ and ‘The essential trustee: what you need to know, what you need to do (CC3)’ guide. All of the Trustees are also required to complete the NSPCC on line training course for charity trustees. ## **Organisation** The board of trustees, which can have up to eight members, administers the CIO, with responsibilities for different areas. The Director reports to the Chair of Trustees, Volunteers with management responsibilities report to the Director. The board meets at least three times a year, in accordance with the Bye Laws. All trustees, and members of committees, give their time voluntarily and received no benefits from the charity. ## **Key management remuneration** Key management staff received remuneration of £36,350 (2020: £38,281) during the year. The salary was decided by the trustees and will be reviewed annually and benchmarked against national rates for Youth and Community workers. ## **Section 2: Objective & Activities** Lighthouse Central has been set up to: - Promote the Christian faith primarily in children and young people by initiating and supporting the organisation of non-residential Christian holiday clubs, which are free of charge with all costs met from voluntary donations, fundraising events, grants and sponsorship. - To do this in conjunction with Christian churches in their locality through the work of all denominations wishing to participate. 4 ## **Significant activities** During the last 12 months we have: - Supported eight Lighthouse locations in running face to face activity in the summer holidays approximately 898 volunteers and 745 children (from 1300+ child applications). - Supplied detailed Covid Risk Assessments for each location to facilitate a safe environment - Started two new Lighthouses in Bletchley South and Shelswell (a benefice near Bicester) - • Produced an online daily Lighthouse TV Show for the week of Lighthouse, with sections of content that could be used by the eight Lighthouses that ran live activity. - Produced an online Easter event - Continued to speak to individuals and churches regarding starting new Lighthouses nationwide - Raised finance from individuals, the local Dioceses, trusts and organisations - Continued to develop and improve resources provided to the existing Lighthouses - Carried out ongoing work to improve our registration database and website - One Lighthouse has decided to cease operations due to a reduced number of volunteers, so we now have 12 Lighthouses, plus an associated Lighthouse in Great Missenden that does not use the centralised options and a new one starting in 2022 ## **Public benefit** In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘Public benefit: running a charity (PB2)’. Lighthouse Central facilitates the provision of free children’s holiday clubs which are open to all irrespective of beliefs. They provide a great week of fun activities and teaching and strengthen relationships in the community with several churches working together. In 2021 due to the pandemic not all Lighthouse locations were able to run live events but we ensured we were still able to deliver public benefit to children, young people and parents with the Lighthouse TV experience on line open to everyone and provided free of charge. ## **Section 3: Achievements & Performance** Due to Covid-19, not all the local Lighthouse sites were able to run the usual week-long holiday club in July/August 2021, however eight did do so, albeit with reduced numbers of children and in a Covid secure environment. This meant many ‘normal’ activities could not take place. In addition Lighthouse Central was able to support the families that would normally attend by providing a week long programme accessible to all on line. This was written, presented and filmed by volunteers, with our only cost being professional editing. It was available on our Facebook page and YouTube channel. Our hybrid model in 2021 included: - Full online admin system enabling volunteer and child registration - On line Mainstage dramas - On line Bible stories and explanation of the stories - On line Craft sessions 5 - On line Bible Memory Verse - Self gunge videos - Music and action songs ## **Chairman’s Report for 2021** Lighthouse is a non-residential weeklong holiday club for children run by Christians from local churches working together, bringing churches and communities together around children. In most years we reach around 5,000 children across our 12 sites, supported by 3,000 volunteers. Lighthouse Central brings together everything local churches need to run a Lighthouse, delivering administrative support, content and leadership. We are passionate about seeing children from all walks of life and abilities, those with faith and without, encountering God in a fun-filled week with teaching, sport, craft, performing arts and music. Each one of the 12 established Lighthouses is an independent charity who raise their own funds and make all local arrangements. Our model shows financial self-sustainability for the central charity once there are around 50 Lighthouses using our package and until then, we are reliant on financial donations from both existing and new supporters. Our expectation for 2021 was a return to growth, however continued lockdowns and an overall increase on calls for volunteer activity in churches to support their communities has meant we have had limited success. We were delighted that the two new Lighthouses, Bletchley South and Shelswell, who should have launched in 2020, felt able to start this year and they had a wonderful week and are raring to go in 2022! The hybrid model of live Lighthouses using pre filmed content and that same content being used for Lighthouse TV was well received. The Lighthouses that used the content during their day integrated it well and appreciated the work, saying it was fun, professional and the Bible storyteller, a volunteer at a local Lighthouse was widely praised. All the content was produced in house with the only cost being the use of professional editing, this represented a significant saving year on year. There have been a number of personnel changes across the Lighthouses but the relationships with new Trustees and Management Teams continues to be strong and we are excited to welcome Lighthouse Loudwater, an area to the east of High Wycombe, who will start a new Lighthouse in 2022. We hope to plant a second Lighthouse in Milton Keynes off the back of Bletchley’s success and are looking to grow in Aylesbury as well. The Diocese of Oxford are very supportive of Lighthouse, and we appreciate all the encouragement they give us. We finished the year with four Trustees and our Director dressed as Santa, complete with beard, running a 5k fun run. This has resulted in over £5k in sponsorship which will help financial security through 2022. My sincere thanks for the work the Director and the Trustees have done in 2021, and thanks also to all the volunteers that worked so hard to ensure that live Lighthouses took place in a very difficult environment. 6 ## **Section 4: Financial Review** ## **Financial position** At the beginning of the year, we used a professional fundraising company to identify and write grant applications for the charity. 18 applications were made and unfortunately only one was successful, with a grant of £500 given. This was extremely disappointing, and we are reviewing the reasons with the company used _._ Due to uncertainty caused by the ongoing pandemic, we saw reduced numbers at the Lighthouses that did run face to face activity and with only 8 of 12 running, our income from subscriptions was reduced. It was also difficult to grow the numbers of Lighthouses in the current climate of insecurity. Some of the local Lighthouses have contributed to the production costs of the Lighthouse TV on-line offering but with reduced reserves of their own, are not able to support Lighthouse Central as much as they would like. Crowd funding was also less successful this year. We made use of the government’s flexi furlough scheme and our director was furloughed for 2 days a week from January to June, was full time in July and the first week in August when Lighthouses were running and then furloughed for four days a week for the rest of August and September. This enabled us to reduce costs at a time when our director was unable to work on effectively marketing Lighthouse due to uncertainties caused by the pandemic. During the last quarter of 2021, we seconded 50% of our Director’s time to another charity, the Encounter Trust, to work on a database project that will benefit Lighthouse. This will be continued through the first quarter of 2022. Encounter Trust are paying 50% of the Directors salary costs. By reducing payroll and running costs in the face of reduced income, we were able to limit the net outflow of funds to £4,171 for the year. Lighthouse Central continues to rely heavily on the work of volunteers and services generously donated by Peters Research Ltd such as IT skills and administrative time as well as office space and computer hardware and software. ## **Principal funding sources** The principal funding source for the CIO are donations from the beneficiaries of the CIO. Donations from individuals and trusts have also been sources of funding. ## **Reserves policy** None of the £27,500 reserves are restricted as to their use. The trustees regularly review the reserves of the charity which are held to meet the ongoing salary costs of the director together with running costs incurred prior to receiving subscriptions from the Lighthouses. The trustees consider that reserves should cover 6 months running and salary costs in normal circumstances. ## **Going concern** In 2022 we will continue to develop a network of “Friends of Lighthouse” to raise further funding from individuals as well as continuing to work with Christian organisations and trusts. The trustees have a reasonable expectation that fundraising efforts together with the current reserves will enable Lighthouse Central to continue in operational existence for at least one year from the date of approval of the accounts. 7 ## **Funds in deficit** There are currently no funds in deficit. ## **Principal risks and uncertainties** In light of the ongoing Corona virus situation the local Lighthouses are likely to run with lower numbers of children again in 2022 which will result in reduced subscription income for Lighthouse Central. It is also difficult to grow the numbers of Lighthouses in the current climate of uncertainty. In 2021 the majority of the local Lighthouses were able to generously contribute to the running costs of Lighthouse Central which included the creation of pre-recorded video content. Our fundraising bids have had disappointing results this year with large trusts experiencing increased demand for their funds during the Covid-19 pandemic. We are increasingly aware that it is easier for the local Lighthouses to obtain local funding than it is for Lighthouse Central to obtain national funding. In 2022 we are looking to increase the subscriptions paid by the Lighthouses, establishing a membership scheme to ensure income even if a Lighthouse site is unable to run and an increase in the charge we make to provide a DBS check to put us on a more commercial footing. In light of ongoing funding challenges, the trustees continue to have no significant overhead commitments such as premises, and seek to minimise operational costs. ## **Section 5: Declaration** The trustees declare that they have approved this trustees’ report. Signed on behalf of the charity’s trustees: Full name: Mr Graeme Slocombe Position: Chair of Trustees Date: 29 January 2022 8 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LIGHTHOUSE CENTRAL** I report on the accounts for the year ended 31 December 2021 set out on pages 10 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(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required. ## It is my responsibility to: - examine the accounts under Section 145 of the 2011 Act - to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and - to state whether particular matters have come to my attention. ## **Basis of the independent examiner's report** My examination was carried out in accordance with the 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 you as 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 statements 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 2011 Act; and - to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 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. Mr Paul Nye Sandford House Lucas Road High Wycombe Buckinghamshire HP13 6QG 29 January 2022 9 ## **LIGHTHOUSE CENTRAL STATEMENT OF FINANCIAL ACTIVITIES** ## **for the year ended 31 December 2021** ||||**2021**|**2020**| |---|---|---|---|---| ||||**Total funds**|**Total funds**| ||||**£**|**£**| |**INCOME AND ENDOWMENTS FROM**
|Notes|||| |Donations|||**28,886**|**55,810**| |Gift Aid on donations|||**689**|**652**| |Job Retention Scheme Government grants|||**7,991**|0| |**Charitable activities**||||| |On line music sales|||**0**|**115**| |Sale of merchandise and volunteers’ t-shirts to Lighthouses|||**2,862**|**0**| |Membership subscriptions and service costs from Lighthouses|||**6,627**|**14,954**| |Fundraising income|||**1,329**|**242**| |Investment income||2|**1**|**7**| |**Total**|||**48,385**|**71,780**| |**EXPENDITURE ON**||||| |**Charitable activities**||||| |Staff|||**36,350**|**38,281**| |Travel and subsistence , course attendance|||**1,837**|**2,053**| |Purchase of merchandise and volunteers’ t-shirts|||**2,698**|**0**| |Fundraising expenses|||**5,940**|**588**| |Annual conference|||**0**|**396**| |Teaching material development & delivery|||**4,483**|**22,721**| |Computer costs|||**566**|**0**| |Administration costs|||**682**|**1,206**| |Charity donation|||**0**|**100**| |**Total**|||**52,556**|**65,345**| |**NET INCOME/(EXPENDITURE)**|||**(4,171)**|**6,435**| |**Net movement in funds**|||**(4,171)**|**6,435**| |**RECONCILIATION OF FUNDS**||||| |**Total funds brought forward**|||**31,671**|**25,236**| |**TOTAL FUNDS CARRIED FORWARD**|||**27,500**|**31,671**| 10 ## **LIGHTHOUSE CENTRAL** ## **BALANCE SHEET At 31 December 2021** |Notes
**CURRENT ASSETS**
Cash at bank and in hand
Debtors
5
**CREDITORS**
Amounts falling due within one year
6
**NET CURRENT ASSETS**
**NET ASSETS**
**FUNDS**
Unrestricted funds
**TOTAL FUNDS**||**2021**
**2020**
**Total funds Total funds**
**£**
**£**
**28,098**
**24,158**
**557**
**8,525**
**(1,155)**
**(1,012)**| |---|---|---| |||**27,500**
**31,671**| |||**27,500**
**31,671**| |||**27,500**
**31,671**| |||**27,500**
**31,671**| The financial statements were approved by the Board of Trustees on 29 January 2022 and were signed on its behalf by: G Slocombe - Chair of Trustees 11 ## **LIGHTHOUSE CENTRAL NOTES TO THE FINANCIAL STATEMENTS** ## **for the year ended 31 December 2021** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Financial reporting standard 102 - reduced disclosure exemptions** The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': - the requirements of Section 7 Statement of Cash Flows. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds 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. There were no donations received during the year which were restricted in their use. ## **Pension costs and other post-retirement benefits** The charity has made contributions to a pension scheme totalling £876 during the year to 31 December 2021. (2020: £895) ## **2. INVESTMENT INCOME** |Deposit account interest|**2021**
**2020**
£
£| |---|---| ||1
7| 12 ## **LIGHTHOUSE CENTRAL** ## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the year ended 31 December 2021** ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There was no trustees' remuneration or other benefits in the year ended 31 December 2021. (2020: nil) ## **Trustees' expenses** During the year to 31 December 2021 no Trustee expenses were reimbursed. (2020: £NIL) ## **4. STAFF COSTS** The average monthly number of employees during the year was as follows: |**2021**|**2020**| |---|---| |**1**|**1**| No employees received emoluments in excess of £60,000. ## **5. DEBTORS** |Diocesan Development Fund Grant
Grant from Allchurches Trust
Gift Aid receivable from HMRC|**2021**
**2020**
**£**
**£**
**0**
**2,500**
**0**
**6,000**
**557**
**25**| |---|---| ||**557**
**8,525**| ## **6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Tax, national insurance and pension
Director’s expenses- travel & subsistence|**2021**
**2020**
**£**
**£**
**811**
**813**
**344**
**199**| |---|---| ||**1,155**
**1,012**| ## **7. RELATED PARTY DISCLOSURES** Donations totalling £2,452 were received from trustees or close relatives of trustees of the charity. (2020: £1,796) 13