Charity registration number: 1182570
## Perch Rock Lighthouse
Annual Report and Financial Statements for the Year Ended 31 March 2022
## **Perch Rock Lighthouse**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2|
|Statement of Trustees' Responsibilities|3|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|Notes to the Financial Statements|6 to 7|
## **Perch Rock Lighthouse**
## **Reference and Administrative Details**
**Trustees** Mr Paul Kingham Ms Catherine Roberts Mrs Anne Elizabeth Kingham **Charity Registration Number** 1182570 **Principal Office** The Coach House 19A Atherton Street Wallasey Wirral CH45 9LT
Page 1
## **Perch Rock Lighthouse**
## **Trustees' Report**
The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2022.
## **Objectives and activities**
## _**Objects and aims**_
The objects of the charity are to promote, for the benefit of the public, the preservation and protection of the historic building known as Perch Rock Lighthouse in New Brighton on Merseyside. The building is listed by Historic England (Grade II*) number 1258288.
## _**Public benefit**_
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Trustees and officers**
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Mr Paul Kingham Ms Catherine Roberts Mrs Anne Elizabeth Kingham
The annual report was approved by the trustees of the charity on 14 December 2022 and signed on its behalf by:
......................................... Mr Paul Kingham Trustee
Page 2
## **Perch Rock Lighthouse**
## **Statement of Trustees' Responsibilities**
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs 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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that 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, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees 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 of the charity on 14 December 2022 and signed on its behalf by:
......................................... Mr Paul Kingham Trustee
Page 3
## **Perch Rock Lighthouse**
## **Statement of Financial Activities for the Year Ended 31 March 2022**
|**Note**
**Income and Endowments from:**
Donations and legacies
Total income
**Expenditure on:**
Raising funds
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
**Note**
**Income and Endowments from:**
Donations and legacies
Total income
**Expenditure on:**
Net income
Net movement in funds
**Reconciliation of funds**
Total funds carried forward|**Unrestricted**
**funds**
**£**
2,768
2,768
(2,000)
(2,000)
768
768
100
868
**Unrestricted**
**funds**
**£**
100
100
100
100
100|**Total**
**2022**
**£**
2,768|
|---|---|---|
|||2,768|
|||(2,000)|
|||(2,000)|
|||768|
|||768
100|
|||868|
|||**Total**
**2021**
**£**
100|
|||100|
|||100|
|||100|
|||100|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note .
The notes on pages 6 to 7 form an integral part of these financial statements. Page 4
## **Perch Rock Lighthouse**
## **(Registration number: 1182570) Balance Sheet as at 31 March 2022**
|**Note**
**Fixed assets**
Heritage assets
4
**Current assets**
Cash at bank and in hand
5
**Net assets**
**Funds of the charity:**
**Unrestricted income funds**
Unrestricted funds
**Total funds**|**2022**
**£**
100
768
868
868
868|**2021**
**£**
100
-|
|---|---|---|
|||100|
|||100|
|||100|
The financial statements on pages 4 to 7 were approved by the trustees, and authorised for issue on 14 December 2022 and signed on their behalf by:
......................................... Mr Paul Kingham Trustee
The notes on pages 6 to 7 form an integral part of these financial statements. Page 5
## **Perch Rock Lighthouse**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **1 Accounting policies**
## **Statement of compliance**
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Basis of preparation**
Perch Rock Lighthouse meets the definition of a public benefit entity under FRS 102. The accounts (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.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Heritage assets**
To meet the requirements of the SORP, disclose the policy for acquisition, preservation, management and disposal of heritage assets.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.
## **2 Income from donations and legacies**
|Donations and legacies;
Donations from individuals
**Total for 2022**
**Total for 2021**|**Unrestricted**
**funds**
**General**
**£**
2,768
2,768
100|**Total**
**funds**
**£**
2,768|
|---|---|---|
|||2,768|
|||100|
Page 6
## **Perch Rock Lighthouse**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **3 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **4 Heritage assets**
|**Cost**
At 1 April 2021
At 31 March 2022
**Depreciation**
At 31 March 2022
**Net book value**
At 31 March 2022
**5**
**Cash and cash equivalents**
Cash at bank|**Other heritage**
**asset class 1**
**£**
100
100
-
100|**Total**
**£**
100
100
-
100
**2022**
**£**
768|
|---|---|---|
Cash at bank
Page 7