Calderdale Lighthouse
Charity number 1184353
Annual Report and Financial Statements for the year ended 31 December 2023
Calderdale Lighthouse
Annual Report and Financial Statements for the year ended 31 December 2023
| 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
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Calderdale Lighthouse
Trustees' report for the year ended 31 December 2023
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: Name Position Dates 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 Bankers Unit 1 H Lloyds Bank White Rose Mills Blackheath Branch Holdsworth Road 4 Ariel House Halifax 2138 Coventry Road HX3 6SN Sheldon B26 3JW
Independent examiner Elisabeth Beverley FCCA 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.
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Calderdale Lighthouse
Trustees' report (continued) for the year ended 31 December 2023
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 preloved 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.
Most of our stock is donated by the amazing general public. Local businesses and supermarkets also donate end of line or out of season stock to us.
With financial donations we receive, we also buy some new or preloved stock.
We always buy new mattresses for moses baskets, cots and toddler beds. This is in line with government guidelines and sudden infant death syndrome.
As we very rarely get safety gates or fireguards donated we source funds or fundraise to buy these muchneeded items.
We donate items we don’t need or that are inappropriate for the season to local charity shops.
Blankets and towels that are not to our high standard are donated to RSPA for their animals.
Hardly anything goes into landfill. We always try to reuse, reduce and recycle.
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
Calderdale Lighthouse are a 100% voluntary Charity. The impact of Covid 19, reductions in universal credit, rising costs of fuel and other essential household bills have forced many more families into poverty. This has caused our service to be busier than ever. Families that have never used our service before, have found themselves needing our help.
In 2023 over 4148 family members were supported by ourselves. We have continued to work tirelessly to ensure that 1000 referrals were completed. This has been increasing year on year as we continue to serve those in need.
We have been able to support numerous refugee families this year, from Afghanistan, Syria, Sudan, Iraq and Iran. We will continue to maintain close relationships with these families , as they establish themselves into our community.
For the second year running we have been unable to do hardly any fundraising activities, due to government restrictions. This has a huge financial impact on our service. We are confident as restrictions ease our fundraising plans for 2024 will go ahead
Thankfully, we have been able to source and obtain grants and also have had various monetary donations from the general public.
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Calderdale Lighthouse
Trustees' report (continued) for the year ended 31 December 2023
Achievements and performance continued
In March we were delighted to be awarded the quality standard in volunteering. We were assessed in 16 elements across four key areas involving volunteers in our organisation.
QUALITY & EQUALITY
Volunteers are treated with fairness and dignity.
ONBOARDING & TRAINING
Recruitment, induction, and training are transparent and welcoming processes.
VALUE
Volunteers are appreciated & rewarded. Roles are valuable to them, and us.
SUPPORT
Volunteers are fully supported to achieve all they want with us.
We are incredibly proud that our service is 100% volunteer run.
Financial review
The net payments for the year were £6,487, including net payments of £7,072 on unrestricted funds and net receipts of £585 on restricted funds.
Reserves policy
The charity's free reserves, at the year end were £12,037.
We review the reserves policy annually at the AGM, where it was agreed we would maintain reserves at £10k which is approximately one year's rent and utility costs.
Approved by the board of trustees on 23/05/2024
Elizabeth Keyes (Trustee)
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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 2023, 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.
Elisabeth Beverley FCCA
23/05/2024
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
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Calderdale Lighthouse
Receipts and payments account for the year ended 31 December 2023
| Notes 2023 Unrestricted funds £ Receipts Grants and donations (2) 24,251 Fundraising - Other income - Total receipts 24,251 Payments Rent 9,610 Utilities 2,383 Telephone and broadband 632 Insurance 208 Accountancy 360 Stationery 20 In kind purchases 6,242 Equipment 5,069 Clothing items 2,513 Bedding 562 Nappies 119 Milk 51 Mattresses, cots and moses baskets 688 Gates and fireguards - Subscriptions 499 Other beneficiary resources 177 Christmas activities 1,547 Other expenses 373 Security costs 270 Total payments 31,323 Net receipts / (payments) (7,072) Fund balances brought forward 19,109 Fund balances carried forward (3) 12,037 |
2023 Restricted funds £ 3,466 - - 3,466 - - - - - 80 - - - 146 - - 620 - - 2,035 - - - 2,881 585 7,491 8,076 |
2023 Total funds £ 27,717 - - 27,717 9,610 2,383 632 208 360 100 6,242 5,069 2,513 708 119 51 1,308 - 499 2,212 1,547 373 270 34,204 (6,487) 26,600 20,113 |
2022 Total funds £ 33,984 2,261 174 36,419 8,520 490 910 208 384 16 6,099 7,298 1,406 1,212 51 68 307 350 96 1,984 833 186 - 30,418 6,001 20,599 26,600 |
|---|---|---|---|
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Calderdale Lighthouse Statement of assets and liabilities
| as at 31 December 2023 2023 Unrestricted £ Cash funds Cash at bank 12,037 Cash in hand - Total cash funds 12,037 Debtors and prepayments Prepayments Liabilities Accruals |
2023 Restricted £ 8,076 - 8,076 |
2023 Total £ 20,113 - 20,113 2023 £ 301 301 2023 £ 378 378 |
2022 Total £ 26,400 200 26,600 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 23/05/2024
Elizabeth Keyes (Trustee)
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Calderdale Lighthouse
Notes to the accounts
for the year ended 31 December 2023
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.
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Calderdale Lighthouse
Notes to the accounts continued
for the year ended 31 December 2023
| **2 ** | Grants and donations | 2023 | 2023 | 2023 | 2022 | |
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| funds | funds | funds | funds | |||
| £ | £ | £ | £ | |||
| Ladies Inner Wheel Circle | 1,603 | - | 1,603 | - | ||
| Just Sing Choir | 1,500 | - | 1,500 | - | ||
| Lloyds | 5,005 | - | 5,005 | - | ||
| Persimmon Homes | - | 1,000 | 1,000 | - | ||
| St. Martin's | 2,000 | - | 2,000 | 2,250 | ||
| The Co-operative | - | 2,466 | 2,466 | - | ||
| 22 The Square | - | - | - | 1,057 | ||
| Arnold Clark | - | - | - | 1,000 | ||
| Calderdale Community Foundation | - | - | - | 5,000 | ||
| Charities Trust | - | - | - | 1,000 | ||
| Halifax Ladies Circle | - | - | - | 1,369 | ||
| Morrisons | - | - | - | 2,000 | ||
| Rotary Club | - | - | - | 1,874 | ||
| Semble Network | - | - | - | 2,000 | ||
| Sovereign Healthcare | - | - | - | 2,000 | ||
| Other donations | 14,143 | - | 14,143 | 14,434 | ||
| 24,251 | 3,466 | 27,717 | 33,984 | |||
| **3 ** | Restricted funds | Balance b/f | Incoming | Outgoing | Transfers | Balance c/f |
| Sir George Martin Trust | £ 491 |
£ - |
£ 80 |
£ - |
£ 411 |
|
| Semble Network | 2,000 | - | 1,304 | - | 696 | |
| Calderdale Comm'ty Foundation | 5,000 | - | - | - | 5,000 | |
| Persimmon Homes | - | 1,000 | 731 | - | 269 | |
| The Co-operative | - | 2,466 | 766 | - | 1,700 | |
| 7,491 | 3,466 | 2,881 | - | 8,076 | ||
| Fund name | Purpose of restriction | |||||
| Sir George Martin Trust | Towards the costs of computer equipment and | resources. | ||||
| Semble Network | For the purchase of teen packs and toiletries. | |||||
| Calderdale Comm'ty Foundation | Towards the costs of purchasing | a van. | ||||
| Persimmon Homes | Towards New Mum bags, containing essential | items for giving | birth in | |||
| hospital. | ||||||
| The Co-operative | For the purchase of mattresses. |
4 Related party transactions
Donations from trustees and related parties 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.
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