Lighthouse Community Church Carmarthen Bay
Annual Report and Accounts
For the Period 1 January 2025 to 31 December 2025
Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the Period 1 January 2025 to 31 December 2025
Contents
| Legal and administrative information | 2 |
|---|---|
| Report of the Trustees | 3 – 6 |
| Independent Examiner’s Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Accounts | 10 – 17 |
| Appendix A | 18 |
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2025 to 31 December 2025
Legal and Administrative Information
| Charity Name: | Lighthouse Community Church | Carmarthen Bay |
|---|---|---|
| Working Name: | Lighthouse Community Church | |
| Charity Number: | 1172124 | |
| Charity address: | 57 Pencoed Road | |
| Burry Port | ||
| Carmarthenshire | ||
| SA16 0PN | ||
| Trustees: | Mr Malcolm P Williams | (Chairman) |
| Mr Ivan F Stewart | ||
| Mr William G Pettiford | ||
| Miss Patricia Kelly | ||
| Leadership Team | Mr Malcolm P Williams | (Retired 31stMarch 2025) |
| Mrs Isis Y Williams | (Retired 31stMarch 2025) | |
| Mr Andrew A James | ||
| Mrs Louise James | ||
| Mrs Louise Bowley | (Appointed 1stApril 2025) | |
| Bankers: | Lloyds Bank plc | |
| 21 Stepney Street | ||
| Llanelli | ||
| Carmarthenshire | ||
| SA15 3YD |
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2025 to 31 December 2025
Report of the Trustees
For the Period 1 January 2025 to 31 December 2025
The trustees present their report and financial statements for the period 1 January 2025 to 31 December 2025. The trustees who served during the period and up to the date of this report are set out on page 2.
The financial statements comply with the Charities Act 2011, the Charitable Incorporated Organisations (General) Regulations 2012 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
Objectives and Activities
The object of the charity is, for the public benefit, the advancement of the Christian faith in accordance with the Statement of Faith (Appendix A) in such ways as the charity trustees may from time to time decide.
The charity’s activities include:
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Discipling the church and the wider community.
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Serving practically in the wider community.
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Holding weekly Christian worship services.
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Prayer meetings and worship events.
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Bible study groups and house groups.
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Sunday and weekday activities for children.
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Supporting ‘Christian Unions’ at local educational institutions for staff and pupils to learn about the Christian faith.
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Running youth group activities.
The trustees, along with the leadership team, have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charitable aims and objectives and in planning future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2025 to 31 December 2025
Achievements and Performance
The church seeks to be a family of God in Burry Port, modelling Christian community and demonstrating God’s acceptance of and committed transforming love for all people, especially the poor and the disadvantaged. Activities that took place during the year included:
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Christian worship services held weekly in the Memorial Hall, Burry Port.
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Sunday activities held for youth and children.
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Two house groups for adults and one for youth held each week for the purposes of Bible study and mutual support.
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Two Christian Union meetings held regularly in Glan-y-Mor School, and one in Sir Gar College and Gower College in cooperation with staff.
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CU started in Bryngwyn School
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The youth attended training in evangelism.
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A summer camp was held for the youth.
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Members of the church continue to serve with Pembrey & Burry Port Community Shop.
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Completing teaching series on How Jesus Related to Different Groups of People, Old Testament Characters, and Names of Jesus.
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The teaching and worship teams continue to develop.
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The youth work continues to develop, including youth Alpha courses and joint activities with other Christian youth groups in the Carmarthenshire area.
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From September 2025 the church has employed a part-time youth and community worker.
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The church has become an affiliate member of the Apostolic Church Denomination (See note 15).
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The church has sought to strengthen relationships with other churches in the area through organizing periodic meetings of church leaders in Burry Port and Pembrey.
As a church, we have continued to work with Burry Port Council to help meet the physical and spiritual needs of the community. Examples of this are our assistance at the Pembrey & Burry Port Community Shop, litter picking, providing a Nativity Scene in the Memorial Garden and leading the outdoor carols in Burry Port and Pembrey.
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2025 to 31 December 2025
Plans for Future Periods
The church is committed to a programme of development through a mixture of online and face-to-face activities. During 2026 the church will:
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Continue to hold worship services each week.
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Continue to hold Sunday activities for the children attending.
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Run at least three weekly house groups – including one for youth.
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Continue holding regular Christian Union meetings in the local high school and colleges.
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Hold a summer camp for the youth.
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Aspire to initiate other projects to bless the local area, both alone and in cooperation with other churches.
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Work with Burry Port Council in promoting such activities as are agreed.
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Support, foster and develop links with those engaged in Christian work abroad in a wide variety of contexts and locations.
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Continue to employ somebody part-time as a youth and pastoral/community worker.
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Start a men’s ministry.
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Continue to recruit, develop and expand the leadership team.
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Seek to develop and expand ministries, including the teaching and youth ministries.
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Seek to develop a planning process for the following year starting in the summer.
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Seek to strengthen the structure and community of the church.
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Strengthen the church as a disciple-making body.
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Strengthen relations with other churches in the area.
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Continue to pursue a relationship with the Apostolic Church Denomination (See note 15).
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Plan and hold an AGM.
As a church charity based in Carmarthenshire we are committed to this part of Wales, but we are also keen to understand our place in God’s Kingdom worldwide.
Structure, Governance and Management
Governing Document
The church is a Charitable Incorporated Organisation (CIO), registered at the Charity Commission (England and Wales) on 17[th] March 2017. The CIO’s governing document is its ‘Constitution of a Charitable Incorporated Organisation whose only voting members are its Charity Trustees’ established under the Charitable Incorporated Organisation’s (General) Regulations 2012.
Recruitment and Appointment of the Board of Trustees
The first trustees of the church are the subscribers to the constitution and their terms of office are set out in the governing document. Future trustees are appointed for an initial term of three years by existing trustees and must subscribe and adhere to, in belief and lifestyle, the Statement of Faith (Appendix A). Care is taken to ensure that the board of trustees has the appropriate skills, knowledge and experience needed for the effective administration of the CIO.
Induction and Training of Trustees
New trustees, if they do not already participate in the activities of the church, are introduced to the work of the church by the existing trustees and leadership team. Trustees are kept informed through regular internal reports (including financial reports) and are strongly encouraged to participate in the activities of the church. On appointment trustees are informed of their obligations in law as a trustee of a charity and are encouraged to acquaint themselves with the publications and guidance available from the Charity Commission.
Organisational Structure
The trustees hold at least four meetings each calendar year and oversee finances, the present work and the future development of the charity. At these meetings the trustees make full and proper regard to the Spiritual Leadership of the church provided always that they shall not act outside their powers as conferred by the constitution or by general law.
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2025 to 31 December 2025
Structure, Governance and Management (Continued)
Risk Management
The trustees recognise that they have overall responsibility for ensuring that they implement an appropriate system for the management of risks, whether financial or otherwise, to which the charity may be exposed. For this reason, the trustees have charged the leadership team with the task of ensuring that internal controls and the exposure to risk is reviewed on a regular basis. Risk reviews are conducted regularly, and the trustees consider that there are no major risks to the charity's continued operations in the foreseeable future.
Financial Review
Net outgoing resources for the period amounted to £5,200 (2024: £2,434 outgoing). Total funds held at the end of the period were £29,387 (2024: £34,587) of which £200 (2024: £200) were held as restricted funds and £29,187 (2024: £34,387) were held as unrestricted funds. The trustees have also set aside £1,679 (2024: £3,729) of the unrestricted funds for designated purposes (see note 9).
Reserves Policy
The trustees consider a sum equivalent to three months expenditure to be sufficient to hold in reserve. Based on this policy a reserve of £7,704 (2024: £4,743) would be required. The current level of reserves, not including funds set aside by the trustees for designated purposes, is £27,068 (2024: £30,194).
Responsibilities of the Trustees
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial period which give a true and fair view of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees on 20[th] May 2026 and signed on their behalf by:
Malcolm P Williams Trustee
William G Pettiford Trustee
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2025 to 31 December 2025
Statement of Financial Activities For the Period 1 January 2025 to 31 December 2025
| Unrestricted Restricted Notes funds funds £ £ Income from: Donations and legacies 2 23,469 - Charitable Activities 3 1,990 - Investments - Bank interest 156 - Total income 25,615 - Expenditure on: Charitable activities 4 30,815 - Total expenditure 30,815 - Net movement in funds (5,200) - Reconciliation of funds Total funds brought forward 34,387 200 Total funds carried forward 9,10 29,187 200 |
2025 Total funds £ 23,469 1,990 156 25,615 30,815 30,815 (5,200) 34,587 29,387 |
2024 Total funds £ 15,406 1,131 - 16,537 18,971 18,971 (2,434) 37,021 34,587 |
|---|---|---|
The statement of financial activities includes all gains and losses in the year and therefore a separate statement of total recognised gains and losses has not been prepared.
All the above amounts relate to continuing activities.
The notes on pages 10 to 17 form part of these financial statements.
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2025 to 31 December 2025
Balance Sheet at 31 December 2025
| Notes Fixed assets Tangible assets 6 Total fixed assets Current assets Lloyds Bank Debtors 7 Creditors: Amounts falling due within one year 8 Net current assets Net assets 11 Represented by: Unrestricted funds 9 Restricted funds 10 Total funds |
2025 £ £ 440 440 29,688 949 30,637 (1,690) 28,947 29,387 29,187 200 29,387 |
2024 £ £ 464 464 34,276 362 34,638 (515) 34,123 34,587 34,387 200 34,587 |
|---|---|---|
These financial statements were approved by the trustees on 20[th] May 2026 and signed on their behalf by:
Malcolm P Williams Trustee
William G Pettiford Trustee
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2025 to 31 December 2025
Notes to the Accounts for the period 1 January 2025 to 31 December 2025
1. Church information
Lighthouse Community Church is a Christian church which regularly meets publicly on Sundays in The Memorial Hall, Parc-Y-Minos, Burry Port, Carmarthenshire SA16 0BN. The registered church office address is 57 Pencoed Road, Burry Port, Carmarthenshire SA16 0PN.
1.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with 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 (FRS102) (effective January 2015) – (Charities SORP (FRS102)).
Lighthouse Community Church meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The trustees continue to pursue strategies to increase the number of grants and donations needed to fund the work, and hence these accounts have been prepared on a Going Concern basis.
The financial statements are prepared in sterling (£) and rounded to the nearest pound.
1.2 Income
All income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.
Donations are accounted for gross when received. The charity utilises the services of Stewardship Services (UKET) Ltd for administering Gift-Aid receipts, who recover the tax on relevant donations and transfer the gross amount, less a small administration charge, to the charity in the form of a grant.
1.3 Expenditure
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.
1.4
Fund accounting
Unrestricted general funds - these are funds which can be used in accordance with the charity's objectives, at the discretion of the trustees.
Unrestricted designated funds – these are unrestricted general funds that have been set aside at the discretion of the trustees for specific purposes.
Restricted funds - these are funds that can only be used for restricted purposes within the governing document of the charity. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2025 to 31 December 2025
Notes to the Accounts for the period 1 January 2025 to 31 December 2025
1.4 Pension costs
The charity does not operate its own scheme. Contributions are made to a group personal pension scheme provided by NEST. The amount charged to the Statement of Financial Activities represents the contributions payable to such schemes in respect of the accounting period and amounted to £Nil (2024: £Nil).
1.6 Fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Fixtures fittings and equipment - 20% straight line
1.5 Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of financial activities.
2 Donations and legacies
| Unrestricted funds £ Regular giving 6,188 Sunday offerings 6,145 Ad-hoc donations 11,136 23,469 |
Restricted funds £ - - - - |
2025 Total funds £ 6,188 6,145 11,136 23,469 |
2024 Total funds £ 4,501 4,255 6,650 15,406 |
|---|---|---|---|
3 Income from charitable activities
| Unrestricted funds £ Residential events 1,990 1,990 |
Restricted funds £ - - |
2025 Total funds £ 1,990 1,990 |
2024 Total funds £ 1,131 1,131 |
|---|---|---|---|
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2025 to 31 December 2025
Notes to the Accounts for the period 1 January 2025 to 31 December 2025
4 Cost of charitable activities
| Unrestricted funds £ Administration and governance 2,674 Bank charges 4 Equipment depreciation 331 Equipment purchase 237 Residential events 2,213 Hospitality 2,679 Insurance 362 Loss on disposal of fixed assets 242 Ministry 1,533 Outreach 1,040 Publicity 247 Resources 1,036 Safeguarding 245 Salaries 3,090 Venue costs 4,638 Youth work 1,807 Grants – Outreach 3,250 Grants – Social 3,302 Grants to other charities - Other costs 1,885 30,815 |
Restricted funds £ - - - - - - - - - - - - - - - - - - - - - |
2025 Total funds £ 2,674 4 331 237 2,213 2,679 362 242 1,533 1,040 247 1,036 245 3,090 4,638 1,807 3,250 3,302 - 1,885 30,815 |
2024 Total funds £ 2,058 4 343 - 2,182 175 362 - 784 1,806 - 499 215 - 4,300 - 4,223 1,875 145 - |
|---|---|---|---|
| 18,971 |
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2025 to 31 December 2025
Notes to the Accounts for the period 1 January 2025 to 31 December 2025
5 Staff numbers and cost
Employment costs
| Wages and salaries Social security costs Employer's pension contributions |
2025 3,090 - - - |
2024 £ - - - - |
|---|---|---|
Two part-time staff were employed during the year (2024: None). No pension contributions were paid during the year (2024: £Nil).
The full-time equivalent number of staff during the year was 0.10 (2024: Nil).
No staff member was paid more than £60,000 during this accounting period.
The total employment benefits, including employer pension contributions, of the key management personnel of the charity were £640 (2024: £Nil).
No trustee received any remuneration during the year.
Malcolm Williams, a trustee, incurred charity expenses totalling £379.27 during the year (2024: £147.49) and Ivan Stewart, also a trustee, incurred charity expenses totalling £321.87 during the year (2024: £174.71). These expenses were fully reimbursed during the year.
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2025 to 31 December 2025
Notes to the Accounts for the period 1 January 2025 to 31 December 2025
6 Fixed assets - Tangible
| Cost At 1 January Additions Disposals At 31 December Depreciation At 1 January Charge for the year Disposals At 31 December Net Book Value At 31 December |
2025 Equipment £ 1,716 549 (604) 1,661 1,252 331 (362) 1,221 440 |
2024 Equipment £ 1,716 - - |
|---|---|---|
| 1,716 | ||
| 909 343 - |
||
| 1,252 | ||
| 464 |
7 Debtors
| Unrestricted Restricted Funds Funds £ £ Prepayments 362 - Accrued income 576 - Sundry debtors 11 - 949 - |
2025 Total Funds £ 362 576 11 949 |
2024 Total Funds £ 362 - - 362 |
|---|---|---|
8 Creditors: Amounts falling due within one year
| Unrestricted Restricted Funds Funds £ £ Trade creditors 135 - Accruals 1,025 - Sundry creditors 530 - 1,690 - |
2025 Total Funds £ 135 1,025 530 1,690 |
2024 Total Funds £ - 435 80 515 |
|---|---|---|
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2025 to 31 December 2025
Notes to the Accounts for the period 1 January 2025 to 31 December 2025
9 Unrestricted funds
| Balance at 31 Dec 2024 £ General funds 30,658 Designated funds – Outreach 2,239 Designated funds – Social 1,490 Designated funds 3,729 34,387 |
Balance at 31 Dec 2024 £ General funds 30,658 Designated funds – Outreach 2,239 Designated funds – Social 1,490 Designated funds 3,729 34,387 |
Balance at Income Expenditure Transfers 31 Dec 2025 £ £ £ £ 25,615 (24,263) (4,502) 27,508 - (3,250) 2,251 1,240 - (3,302) 2,251 439 - (6,552) 4,502 1,679 25,615 (30,815) - 29,187 |
Balance at Income Expenditure Transfers 31 Dec 2025 £ £ £ £ 25,615 (24,263) (4,502) 27,508 - (3,250) 2,251 1,240 - (3,302) 2,251 439 - (6,552) 4,502 1,679 25,615 (30,815) - 29,187 |
Balance at Income Expenditure Transfers 31 Dec 2025 £ £ £ £ 25,615 (24,263) (4,502) 27,508 - (3,250) 2,251 1,240 - (3,302) 2,251 439 - (6,552) 4,502 1,679 25,615 (30,815) - 29,187 |
|---|---|---|---|---|
| 34,387 | 25,615 | (30,815) | - |
Outreach fund
A fund established to support efforts to communicate the message of Jesus Christ to those who are currently outside the Kingdom of God, in the United Kingdom and beyond.
Social fund
A fund established to support efforts to meet the practical needs of those outside the Kingdom of God, in the United Kingdom and beyond.
10 Restricted funds
| Balance at | Incoming | Outgoing | Balance at | ||
|---|---|---|---|---|---|
| 31 Dec 2024 | resources | resources | Transfers | 31 Dec 2025 | |
| £ | £ | £ | £ | £ | |
| Ukraine refugee fund | 200 | - | - | - | 200 |
| 200 | - | - | - | 200 |
Ukraine refugee fund
A fund established to help meet the needs of Ukrainian refugees currently in the United Kingdom, particularly those in the immediate vicinity of Burry Port and Llanelli.
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2025 to 31 December 2025
Notes to the Accounts for the period 1 January 2025 to 31 December 2025
11 Analysis of net assets between funds
| Unrestricted Unrestricted Restricted Funds Funds funds £ £ £ Fund balances at 31 December 2025 as represented by: Tangible Assets 440 - Current assets 28,056 30,437 200 Current liabilities (2,890) (1,690) - 25,166 29,187 200 |
Total funds £ 440 30,637 (1,690) 29,387 |
|---|---|
12 Taxation
As a charity, Lighthouse Community Church is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
13 Related parties
Mrs Isis Y Williams was a member of the leadership team of the church and is the wife of Mr Malcolm P Williams, who was also a member of the leadership team and is still a member of the board of trustees. Care was taken to ensure that Isis did not have undue influence over the decisions made by the board of trustees. Both Malcolm and Isis retired from the leadership team on 31[st] March 2025 and in recognition of their substantial contribution to the establishment and subsequent development of the ministry of Lighthouse Community Church a gift was made to them of £800. Malcolm continues to serve as a member of the board of trustees.
14 Controlling parties
In the opinion of the trustees there is no single ultimate controlling party of the charity.
15 Affiliations
During the year Lighthouse Community Church became an affiliate member of the Apostolic Church Denomination, a charity registered in England and Wales number 284789, with the possibility of becoming a full member in the future. Lighthouse Community Church benefits from the advice and support of this national Christian church denomination while still operating autonomously.
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2025 to 31 December 2025
Notes to the Accounts for the period 1 January 2025 to 31 December 2025
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Statement of Financial Activities For the period 1 January 2024 to 31 December 2024
| Unrestricted Restricted funds funds £ £ Income from: Donations and legacies 15,406 - Charitable activities 1,131 - Total income 16,537 - Expenditure on: Charitable activities 18,826 145 Total expenditure 18,826 145 Net movement in funds (2,289) (145) Reconciliation of funds Total funds brought forward 36,676 345 Total funds carried forward 34,387 200 |
2024 Total £ 15,406 1,131 16,537 18,971 18,971 (2,434) 37,021 34,587 |
|---|---|
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2025 to 31 December 2025
Appendix A
Statement of Faith
We believe in...
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The one true God who lives eternally in three persons—the Father, the Son and the Holy Spirit.
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The love, grace and sovereignty of God in creating, sustaining, ruling, redeeming and judging the world.
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The divine inspiration and supreme authority of the Old and New Testament Scriptures, which are the written Word of God—fully trustworthy for faith and conduct.
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The dignity of all people, made male and female in God's image to love, be holy and care for creation, yet corrupted by sin, which incurs divine wrath and judgement.
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The incarnation of God’s eternal Son, the Lord Jesus Christ—born of the virgin Mary; truly divine and truly human, yet without sin.
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The atoning sacrifice of Christ on the cross: dying in our place, paying the price of sin and defeating evil, so reconciling us with God.
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The bodily resurrection of Christ, the first fruits of our resurrection; his ascension to the Father, and his reign and mediation as the only Saviour of the world.
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The justification of sinners solely by the grace of God through faith in Christ.
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The ministry of God the Holy Spirit, who leads us to repentance, unites us with Christ through new birth, empowers our discipleship and enables our witness.
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The Church, the body of Christ both local and universal, the priesthood of all believers—given life by the Spirit and endowed with the Spirit's gifts to worship God and proclaim the gospel, promoting justice and love.
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The personal and visible return of Jesus Christ to fulfil the purposes of God, who will raise all people to judgement, bring eternal life to the redeemed and eternal condemnation to the lost, and establish a new heaven and new earth.
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