**Trustees' Annual Report for the period** Period start date Period end date 01 01 2022 31 12 2022
**From To**
## Section A Reference and administration details
**----- Start of picture text -----**
Charity name Calderdale Lighthouse
Other names charity is known by N\A
Registered charity number (if any) 1184353
Charity's principal address Unit 1H
White Rose Mill
Holdsworth Road
Halifax
Postcode Hx3 6SN
Names of the charity trustees who manage the charity
Name of person (or body)
Dates acted if not for
Trustee name Office (if any) entitled to appoint trustee (if
whole year
any)
Trustees
1 [Emma Poyser ]
Buxton
2Donna Williams
3Diane Barker
4Sarann Mahmood
Chair
5 [Zoe Halliday ]
Wilson
6Michael Williams
7Elizabeth Keyes Treasurer
8
9
10
11
12
13
14
15
16
17
18
19
20
**----- End of picture text -----**
**TAR**
March 2023
1
**----- Start of picture text -----**
Names of the trustees for the charity, if any, (for example, any custodian
trustees)
Name Dates acted if not for whole year
Names and addresses of advisers (Optional information)
Type of adviser Name Address
Name of chief executive or names of senior staff members (Optional information)
Co founders Emma Poyser Buxton Donna Williams Diane Barker
**----- End of picture text -----**
## **Section B Structure, governance and management**
## **Description of the charity’s trusts**
Type of governing document Constitution originally adopted 15.10.2018 updated 7.7.2019
- (eg. trust deed, constitution)
How the charity is constituted (eg. trust, association, company)[Registered charity]
Trustee selection methods
(eg. appointed by, elected by)[From volunteers/general public]
## **Additional governance issues (Optional information)**
You **may choose** to include additional information, where relevant, about:
- policies and procedures Enhanced DBS for all trustees and volunteers.
- adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
- relationship with any related parties;
Donna and Michael Williams (Married)
N/A
- trustees’ consideration of major risks and the system and procedures to manage them.
**TAR**
March 2023
2
**Section C Objectives and activities**
**Summary of the objects of the charity set out in its governing document**
The relief of poverty or financial hardship of families with children, throughout Calderdale and the surrounding areas, who are in need. By providing items including but not limited to children's clothing, toys and baby equipment.
**Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)**
We distribute essential baby equipment, clothing, bedding toiletries and toys to vulnerable and disadvantaged families throughout our community. Midwives, health visitors, social workers Schools and many other statutory Services and professional agencies access our service. This ensures our help goes to those most in need. Our service is free to use and non-judgmental. We accept the professional’s opinion that the family require the items requested.
We have seen a huge rise in families needing our support. Most of the professionals that use our service don’t know what would happen to the families they support without charities like us. Many of our service uses are living in entrenched poverty. We also support victims of domestic violence, and work in partnership with other charities to ease the transgression to new properties. These are sometimes out of area, for the victim’s safety. Our non-judgemental service is free to use. We rely on donations from the general public for most of our stock. Local businesses and stores also donate end of lines and left-over stock, to us. This also prevents these items going into landfill. We regularly donate babies’ blankets and towels that are not to our high standard to the RSPA. Our team of trustees and volunteers continue to promote and undertake all activities within the Charity commissions general guidance. We are passionate about easing the effects of poverty on families. This is an integral part of our charity’s ethos.
**TAR**
March 2023
3
## **Additional details of objectives and activities (Optional information)**
You **may choose** to include further statements, where relevant, about:
- policy on grant making;
- policy programme related investment;
- contribution made by volunteers.
N/A
N/A
We are incredibly proud that our service is 100% volunteer run.
**TAR**
March 2023
4
Section D Achievements and performance
We have completed 950 referrals in 2022. This equates to 3852 family members that accessed our service.
We distributed 240 teen packs, to local Schools. This pack of toiletries promotes good hygiene habits. We are told by teachers that they also reduce bullying and absenteeism.
We supplied 86 Mum bags to the hospitals for mums needing essential items for themselves and their babies, either in an emergency, or for mums that have nothing, as they are admitted to hospital.
At Christmas 2022 we sent gifts to over 900 children and teens. These families are the most vulnerable in our society and would not otherwise receive any gifts from Santa on Christmas day. Although the number of gifts we received, from the general public have reduced. The number of local businesses that donated toys was significantly more. Some have already said they will donate next year too.
Dean Clough allowed us to use Fearnley Mill as our Christmas wrapping hub, we wrapped well over 4000 gifts in there.
We had our annual wrapping day in the amazing Speigaltent, at The Piece Hall. This event is so popular now that we completed all our wrapping that day in record time. Our local MP Holly Lynch attended. A few days later Holly spoke about Calderdale Lighthouse and our service in Parliament. Highlighting how busy we are, and the need for our charity as we continually strive to ease child poverty.
We continue to go to the local food bank biweekly to share donations of nappies and toiletries with the clients there. We also supplied EID and Christmas gifts, for some of the most vulnerable children that access this service.
We have been working towards a quality standard in volunteering, this has involved checking our policies and procedures and speaking to our volunteers. We are thrilled to have been awarded this in early March 2023.
This award recognised “the positive experiences from volunteers. The dedication to the cause and the support the organisation offers to volunteers, these were all highlighted by the panel as excellent practice”.
**TAR**
March 2023
5
Section D Achievements and performance
**Summary of the main achievements of the charity during the year**
_**Fundraising**_ ladies circle £1367.46 rotary (santa) 21 £1874.00 3 peaks £3472. Great north run £670 Jigsaw festival £2250 22 golf day £1057 MKM GYM £1143.76 Anon lingerie £581.00 Lee mount care home £1055.15 _**Grants**_ Asda green token £500 Magic little grant £500 Morrisons £2000 Sykes holiday cottages £2000 restricted toiletries ABS £5000 restricted van Arnold Clark £1000 Sovereign health care £2000 Movement for good £1000
**TAR**
March 2023
6
Section D Achievements and performance
## **Feedback.**
_Can I just say a massive thank you for the clothes and trainers you gave me for my young lad in Todmorden._
_He was completely over the moon, so grateful, he loved the red long sleeved T shirt, the batman T shirt, hoodie and the Adidas trainers._
_He asked me to say a massive thank you!!!_
_We would be lost without you!_
_Imelda_ Housing Support Worker YPASS
_Hello,_
_I just wanted to send a message I know I am a bit late I didn’t get chance before Christmas._
_Calderdale Young Carers would like to say a huge thank you for all your support with Christmas presents your kindness was really seen and appreciated by all the families we referred._
_Parents and carers expressed what a huge impact the presents had on both them and the young people. At times like this support with such a human and caring touch means so much. You helped lots of young people with a caring role have a fab Christmas and we really appreciate your support as always!!_
_Many thanks, Clodagh Wall_
_I wanted to thank you for the amazing job you do, your service has helped over 50 children in the Lower Valley area again this Christmas with your amazing generosity._
_This service is one in a million, the dedication, care and pride each member of the team provides ensures no family in need goes without._
_From the bottom of our hearts, The Lower Valley Family Support Team and community would be lost with your service!_
_Service with a smile!_
_Keep being you..... Awesome!_
_Have the best Christmas and amazing 2023! Xxx Kirsty Richmond | Advanced Family Support Worker_
**Section E Financial review**
**TAR**
March 2023
7
**Brief statement of the charity’s policy on reserves**
£10,000 This is approximately 1 year’s expenditure for rent and utilities. This will be reviewed annually at our AGM.
**Details of any funds materially in deficit**
None
## **Further financial review details (Optional information)**
You **may choose** to include additional information, where relevant about:
- the charity’s principal sources of funds (including any fundraising);
- Grants. Financial gifts from the public.
- how expenditure has Our service continues to grow. We have been able to fulfil all referrals and other requests for
- supported the key support.
- objectives of the charity;
- investment policy and objectives including any ethical investment policy adopted.
- n/a
## **Section F Other optional information**
## **Section G Declaration**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
## **Signature(s)**
**Full name(s)** Diane Barker
**Position (eg Secretary,** Co founder **Chair, etc.)**
**Date**
**TAR**
March 2023
8
## Calderdale Lighthouse
Charity number 1184353
## Annual Report and Financial Statements
for the year ended 31 December 2022
_Group's logo_
## Calderdale Lighthouse
Annual Report and Financial Statements for the year ended 31 December 2022
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 4|
|Examiner's report|5|
|Receipts and payments account|6|
|Statement of assets and liabilities|7|
|Notes to the accounts|8 to 9|
**Prepared by West Yorkshire Community Accountancy Service CIO**
1
## Calderdale Lighthouse
## Trustees' report for the year ended 31 December 2022
## **Reference and administrative details of the charity, its trustees and advisors**
|The trustees during the financial year and up to and including the date the report was approved were:|The trustees during the financial year and up to and including the date the report was approved were:|The trustees during the financial year and up to and including the date the report was approved were:|
|---|---|---|
|**Name**|**Position**||
|Zoe Halliday-Wilson|Chair||
|Elizabeth Keyes|Treasurer||
|Emma Poyser-Buxton|||
|Diane Barker|Secretary||
|Donna Williams|||
|Michael Williams|||
|Sarann Mahmood|||
|**Charity number**|1184353|Registered in England and Wales|
|**Registered and principal address**|||
|Unit 1 H|||
|White Rose Mills|||
|Holdsworth Road|||
|Halifax|||
|HX3 6SN|||
|**Bankers**|||
|Lloyds Bank|||
|Blackheath Branch|||
|4 Ariel House|||
|2138 Coventry Road|||
|Sheldon|||
|B26 3JW|||
|**Independent examiner**|||
|Stephen Procter|||
|**West Yorkshire Community Accountancy Service CIO**|||
|Stringer House|||
|34 Lupton Street|||
|Leeds|||
|LS10 2QW|||
## **Structure, governance and management**
The charity is governed by a constitution adopted on 9 October 2018 as amended on 3 July 2019.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are appointed by the members at the AGM.
2
## Calderdale Lighthouse
## Trustees' report (continued) for the year ended 31 December 2022
## **Objectives and activities**
## **The charity's objects**
The relief of poverty or financial hardship of families with children throughout Calderdale and the surrounding areas who are in need by providing items including but not limited to children's clothing, toys and baby equipment.
## **The charity's main activities**
We distribute essential baby equipment, clothing, bedding, toiletries and toys to vulnerable and disadvantaged families throughout our community.
Midwives, health visitors, social workers, schools and many other statutory services and professional agencies access our service. This ensures our help goes to those most in need.
Our service is free to use and non-judgmental. We accept the professional’s opinion that the family require the items requested.
We have seen a huge rise in families needing our support. Most of the professionals that use our service don’t know what would happen to the families they support without charities like us.
Many of our service uses are living in entrenched poverty. We also support victims of domestic violence, and work in partnership with other charities to ease the transition to new properties. These are sometimes out of area, for the victim’s safety.
Our non-judgemental service is free to use. We rely on donations from the general public for most of our stock. Local businesses and stores also donate end of lines and left-over stock, to us. This also prevents these items going into landfill.
We regularly donate babies’ blankets and towels that are not to our high standard to the RSPCA.
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit.
We are passionate about easing the effects of poverty on families. This is an integral part of our charity’s ethos.
## **Achievements and performance**
We have completed 950 referrals in 2022. This equates to 3,852 family members that accessed our service.
We distributed 240 teen packs, to local Schools. This pack of toiletries promotes good hygiene habits. We are told by teachers that they also reduce bullying and absenteeism.
We supplied 86 Mum bags to the hospitals for mums needing essential items for themselves and their babies, either in an emergency, or for mums that have nothing, as they are admitted to hospital.
At Christmas 2022 we sent gifts to over 900 children and teens. These families are the most vulnerable in our society and would not otherwise receive any gifts from Santa on Christmas day. Although the number of gifts we received, from the general public has reduced. The number of local businesses that donated toys was significantly more. Some have already said they will donate next year too.
Dean Clough allowed us to use Fearnley Mill as our Christmas wrapping hub, we wrapped well over 4,000 gifts in there.
We had our annual wrapping day in the amazing Speigaltent, at The Piece Hall. This event is so popular now that we completed all our wrapping that day in record time. Our local MP Holly Lynch attended. A few days later spoke about Calderdale Lighthouse and our service in Parliament. Highlighting how busy we are, and the need for our charity as we continually try to ease child poverty.
We continue to go to the local food bank bi-weekly to share donations of nappies and toiletries with the clients there. We also supplied EID and Christmas gifts, for some of the most vulnerable children in our area that attend.
3
## Calderdale Lighthouse
## Trustees' report (continued) for the year ended 31 December 2022
## **Achievements and performance (continued)**
We have been working towards a quality standard in volunteering, this has involved checking our policies and procedures and speaking to our volunteers. This should be completed by March 2023.
## **Financial review**
The net receipts for the year was £6,001, including net receipts of £187 on unrestricted funds and net receipts of £5,814 on restricted funds.
## **Reserves policy**
The charity's free reserves, at the year end were £19,109.
The trustees will maintain a minimum reserve level of £10,000, which is appoximately one year's rent and utiliity costs. This will be reviewed annually at our AGM.
Approved by the board of trustees on 23/03/2023
E Keyes (Trustee)
4
## Calderdale Lighthouse
## Independent examiner's report to the trustees of Calderdale Lighthouse
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2022, which are set out on pages 6 to 9.
## **Responsibilities and basis of report**
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Stephen Procter
11/04/2023
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
5
## Calderdale Lighthouse
## Receipts and payments account for the year ended 31 December 2022
|Notes
2022
Unrestricted
funds
£
**Receipts**
Grants and donations
(2)
22,984
Fundraising
2,261
Other income
174
**Total receipts**
25,419
**Payments**
Rent
8,520
Utilities
490
Telephone and broadband
910
Insurance
208
Accountancy
384
Stationery
16
In kind purchases
4,487
Equipment
4,468
Uniforms and clothing items
275
Bedding
1,045
Underwear
1,131
Nappies
51
Milk
68
Mattresses
267
Gates and fireguards
350
Subscriptions
-
Other beneficiary resources
1,447
Christmas activities
833
Other expenses
282
**Total payments**
25,232
**Net receipts / (payments)**
187
**Fund balances brought forward**
18,922
**Fund balances carried forward**
(3)
19,109|2022
Restricted
funds
£
11,000
-
-
11,000
-
-
-
-
-
-
1,612
2,830
-
167
-
-
-
40
-
-
537
-
-
5,186
5,814
1,677
7,491|2022
Total
funds
£
33,984
2,261
174
36,419
8,520
490
910
208
384
16
6,099
7,298
275
1,212
1,131
51
68
307
350
-
1,984
833
282
30,418
6,001
20,599
26,600|2021
Total
funds
£
19,508
-
120
19,628
7,615
423
502
208
528
56
2,968
2,358
511
538
167
-
-
634
678
192
-
1,458
1,846
20,682
(1,054)
21,653
20,599|
|---|---|---|---|
6
## Calderdale Lighthouse
## Statement of assets and liabilities
|as at 31 December 2022
2022
Unrestricted
£
**Cash funds**
Cash at bank
18,909
Cash in hand
200
**Total cash funds**
19,109
**Liabilities**
Accruals|2022
Restricted
£
7,491
-
7,491|2022
Total
£
26,400
200
26,600
2022
£
360
360|2021
Total
£
20,351
248
20,599|
|---|---|---|---|
The financial statements were approved by the board of trustees on 23/03/2023
E Keyes (Trustee)
7
## Calderdale Lighthouse
## Notes to the accounts
for the year ended 31 December 2022
## **1 Accounting policies**
## **Basis of accounting**
The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.
There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
8
## Calderdale Lighthouse
## Notes to the accounts continued
## for the year ended 31 December 2022
|**2 Grants and donations**
22 The Square
Arnold Clark
Calderdale Community Foundation
Charities Trust
Halifax Ladies Circle
Morrisons
Rotary Club
Semble Network
Sovereign Healthcare
St.Martin's
Co-op
Magic Grants
Miller Homes
Persimmon Homes
Sir George Martin
Tesco
West Riding Masonic Charity
Other donations
**3 Restricted funds**
Balance b/f
£
Co-op
169
Magic Grants
8
Sir George Martin
1,500
Sovereign Health
-
Morrisons
-
Semble Network
-
Community Foundation
-
1,677|2022
Unrestricted
funds
£
1,057
1,000
-
1,000
1,369
-
1,874
-
-
2,250
-
-
-
-
-
-
-
14,434
22,984
Incoming
£
-
-
-
2,000
2,000
2,000
5,000
11,000|2022
Restricted
funds
£
-
-
5,000
-
-
2,000
-
2,000
2,000
-
-
-
-
-
-
-
-
-
11,000
Outgoing
£
169
8
1,009
2,000
2,000
-
-
5,186|2022
Total
funds
£
1,057
1,000
5,000
1,000
1,369
2,000
1,874
2,000
2,000
2,250
-
-
-
-
-
-
-
14,434
33,984
Transfers
£
-
-
-
-
-
-
-
-|2021
Total
funds
£
1,000
1,000
-
-
-
-
-
-
-
-
1,897
500
1,000
500
1,500
1,000
2,000
9,111
19,508
Balance c/f
£
-
-
491
-
-
2,000
5,000
7,491|
|---|---|---|---|---|
## **Fund name**
## **Purpose of restriction**
Co-op For the purchase of bedding. Magic Grants Towards the costs of mattresses. Sir George Martin Towards the costs of computer equipment and resources. Sovereign Health For the purchase of safety equipment, Morrisons For the purchase of teen packs and toiletries. Semble Network For the purchase of teen packs and toiletries. Community Foundation Towards the costs of purchasing a van.
## **4 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
9
## Calderdale Lighthouse
Charity number 1184353
## Annual Report and Financial Statements
for the year ended 31 December 2022
_Group's logo_
## Calderdale Lighthouse
Annual Report and Financial Statements for the year ended 31 December 2022
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 4|
|Examiner's report|5|
|Receipts and payments account|6|
|Statement of assets and liabilities|7|
|Notes to the accounts|8 to 9|
**Prepared by West Yorkshire Community Accountancy Service CIO**
1
## Calderdale Lighthouse
## Trustees' report for the year ended 31 December 2022
## **Reference and administrative details of the charity, its trustees and advisors**
|The trustees during the financial year and up to and including the date the report was approved were:|The trustees during the financial year and up to and including the date the report was approved were:|The trustees during the financial year and up to and including the date the report was approved were:|
|---|---|---|
|**Name**|**Position**||
|Zoe Halliday-Wilson|Chair||
|Elizabeth Keyes|Treasurer||
|Emma Poyser-Buxton|||
|Diane Barker|Secretary||
|Donna Williams|||
|Michael Williams|||
|Sarann Mahmood|||
|**Charity number**|1184353|Registered in England and Wales|
|**Registered and principal address**|||
|Unit 1 H|||
|White Rose Mills|||
|Holdsworth Road|||
|Halifax|||
|HX3 6SN|||
|**Bankers**|||
|Lloyds Bank|||
|Blackheath Branch|||
|4 Ariel House|||
|2138 Coventry Road|||
|Sheldon|||
|B26 3JW|||
|**Independent examiner**|||
|Stephen Procter|||
|**West Yorkshire Community Accountancy Service CIO**|||
|Stringer House|||
|34 Lupton Street|||
|Leeds|||
|LS10 2QW|||
## **Structure, governance and management**
The charity is governed by a constitution adopted on 9 October 2018 as amended on 3 July 2019.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are appointed by the members at the AGM.
2
## Calderdale Lighthouse
## Trustees' report (continued) for the year ended 31 December 2022
## **Objectives and activities**
## **The charity's objects**
The relief of poverty or financial hardship of families with children throughout Calderdale and the surrounding areas who are in need by providing items including but not limited to children's clothing, toys and baby equipment.
## **The charity's main activities**
We distribute essential baby equipment, clothing, bedding, toiletries and toys to vulnerable and disadvantaged families throughout our community.
Midwives, health visitors, social workers, schools and many other statutory services and professional agencies access our service. This ensures our help goes to those most in need.
Our service is free to use and non-judgmental. We accept the professional’s opinion that the family require the items requested.
We have seen a huge rise in families needing our support. Most of the professionals that use our service don’t know what would happen to the families they support without charities like us.
Many of our service uses are living in entrenched poverty. We also support victims of domestic violence, and work in partnership with other charities to ease the transition to new properties. These are sometimes out of area, for the victim’s safety.
Our non-judgemental service is free to use. We rely on donations from the general public for most of our stock. Local businesses and stores also donate end of lines and left-over stock, to us. This also prevents these items going into landfill.
We regularly donate babies’ blankets and towels that are not to our high standard to the RSPCA.
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit.
We are passionate about easing the effects of poverty on families. This is an integral part of our charity’s ethos.
## **Achievements and performance**
We have completed 950 referrals in 2022. This equates to 3,852 family members that accessed our service.
We distributed 240 teen packs, to local Schools. This pack of toiletries promotes good hygiene habits. We are told by teachers that they also reduce bullying and absenteeism.
We supplied 86 Mum bags to the hospitals for mums needing essential items for themselves and their babies, either in an emergency, or for mums that have nothing, as they are admitted to hospital.
At Christmas 2022 we sent gifts to over 900 children and teens. These families are the most vulnerable in our society and would not otherwise receive any gifts from Santa on Christmas day. Although the number of gifts we received, from the general public has reduced. The number of local businesses that donated toys was significantly more. Some have already said they will donate next year too.
Dean Clough allowed us to use Fearnley Mill as our Christmas wrapping hub, we wrapped well over 4,000 gifts in there.
We had our annual wrapping day in the amazing Speigaltent, at The Piece Hall. This event is so popular now that we completed all our wrapping that day in record time. Our local MP Holly Lynch attended. A few days later spoke about Calderdale Lighthouse and our service in Parliament. Highlighting how busy we are, and the need for our charity as we continually try to ease child poverty.
We continue to go to the local food bank bi-weekly to share donations of nappies and toiletries with the clients there. We also supplied EID and Christmas gifts, for some of the most vulnerable children in our area that attend.
3
## Calderdale Lighthouse
## Trustees' report (continued) for the year ended 31 December 2022
## **Achievements and performance (continued)**
We have been working towards a quality standard in volunteering, this has involved checking our policies and procedures and speaking to our volunteers. This should be completed by March 2023.
## **Financial review**
The net receipts for the year was £6,001, including net receipts of £187 on unrestricted funds and net receipts of £5,814 on restricted funds.
## **Reserves policy**
The charity's free reserves, at the year end were £19,109.
The trustees will maintain a minimum reserve level of £10,000, which is appoximately one year's rent and utiliity costs. This will be reviewed annually at our AGM.
Approved by the board of trustees on 23/03/2023
E Keyes (Trustee)
4
## Calderdale Lighthouse
## Independent examiner's report to the trustees of Calderdale Lighthouse
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2022, which are set out on pages 6 to 9.
## **Responsibilities and basis of report**
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Stephen Procter
11/04/2023
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
5
## Calderdale Lighthouse
## Receipts and payments account for the year ended 31 December 2022
|Notes
2022
Unrestricted
funds
£
**Receipts**
Grants and donations
(2)
22,984
Fundraising
2,261
Other income
174
**Total receipts**
25,419
**Payments**
Rent
8,520
Utilities
490
Telephone and broadband
910
Insurance
208
Accountancy
384
Stationery
16
In kind purchases
4,487
Equipment
4,468
Uniforms and clothing items
275
Bedding
1,045
Underwear
1,131
Nappies
51
Milk
68
Mattresses
267
Gates and fireguards
350
Subscriptions
-
Other beneficiary resources
1,447
Christmas activities
833
Other expenses
282
**Total payments**
25,232
**Net receipts / (payments)**
187
**Fund balances brought forward**
18,922
**Fund balances carried forward**
(3)
19,109|2022
Restricted
funds
£
11,000
-
-
11,000
-
-
-
-
-
-
1,612
2,830
-
167
-
-
-
40
-
-
537
-
-
5,186
5,814
1,677
7,491|2022
Total
funds
£
33,984
2,261
174
36,419
8,520
490
910
208
384
16
6,099
7,298
275
1,212
1,131
51
68
307
350
-
1,984
833
282
30,418
6,001
20,599
26,600|2021
Total
funds
£
19,508
-
120
19,628
7,615
423
502
208
528
56
2,968
2,358
511
538
167
-
-
634
678
192
-
1,458
1,846
20,682
(1,054)
21,653
20,599|
|---|---|---|---|
6
## Calderdale Lighthouse
## Statement of assets and liabilities
|as at 31 December 2022
2022
Unrestricted
£
**Cash funds**
Cash at bank
18,909
Cash in hand
200
**Total cash funds**
19,109
**Liabilities**
Accruals|2022
Restricted
£
7,491
-
7,491|2022
Total
£
26,400
200
26,600
2022
£
360
360|2021
Total
£
20,351
248
20,599|
|---|---|---|---|
The financial statements were approved by the board of trustees on 23/03/2023
E Keyes (Trustee)
7
## Calderdale Lighthouse
## Notes to the accounts
for the year ended 31 December 2022
## **1 Accounting policies**
## **Basis of accounting**
The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.
There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
8
## Calderdale Lighthouse
## Notes to the accounts continued
## for the year ended 31 December 2022
|**2 Grants and donations**
22 The Square
Arnold Clark
Calderdale Community Foundation
Charities Trust
Halifax Ladies Circle
Morrisons
Rotary Club
Semble Network
Sovereign Healthcare
St.Martin's
Co-op
Magic Grants
Miller Homes
Persimmon Homes
Sir George Martin
Tesco
West Riding Masonic Charity
Other donations
**3 Restricted funds**
Balance b/f
£
Co-op
169
Magic Grants
8
Sir George Martin
1,500
Sovereign Health
-
Morrisons
-
Semble Network
-
Community Foundation
-
1,677|2022
Unrestricted
funds
£
1,057
1,000
-
1,000
1,369
-
1,874
-
-
2,250
-
-
-
-
-
-
-
14,434
22,984
Incoming
£
-
-
-
2,000
2,000
2,000
5,000
11,000|2022
Restricted
funds
£
-
-
5,000
-
-
2,000
-
2,000
2,000
-
-
-
-
-
-
-
-
-
11,000
Outgoing
£
169
8
1,009
2,000
2,000
-
-
5,186|2022
Total
funds
£
1,057
1,000
5,000
1,000
1,369
2,000
1,874
2,000
2,000
2,250
-
-
-
-
-
-
-
14,434
33,984
Transfers
£
-
-
-
-
-
-
-
-|2021
Total
funds
£
1,000
1,000
-
-
-
-
-
-
-
-
1,897
500
1,000
500
1,500
1,000
2,000
9,111
19,508
Balance c/f
£
-
-
491
-
-
2,000
5,000
7,491|
|---|---|---|---|---|
## **Fund name**
## **Purpose of restriction**
Co-op For the purchase of bedding. Magic Grants Towards the costs of mattresses. Sir George Martin Towards the costs of computer equipment and resources. Sovereign Health For the purchase of safety equipment, Morrisons For the purchase of teen packs and toiletries. Semble Network For the purchase of teen packs and toiletries. Community Foundation Towards the costs of purchasing a van.
## **4 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
9