## 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**
1
## 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.
2
## 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.
3
## 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)
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 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
5
## 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|
|---|---|---|---|
6
## 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)
7
## 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.
8
## 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.
9