Calderdale Lighthouse
Charity number 1184353
Annual Report and Financial Statements
for the year ended 31 December 2024
Calderdale Lighthouse
Annual Report and Financial Statements for the year ended 31 December 2024
| 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 2024
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 F Lloyds Bank Empire House Blackheath Branch 11 Mulcture Hall Road 4 Ariel House Halifax 2138 Coventry Road HX1 1SP Sheldon B26 3JW
Independent examiner
Katy Sargeant ACA 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 2024
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. We are also incredibly proud that our service is 100% volunteer run.
Achievements and performance
We completed 997 referrals in 2025. This equates to over 4000 family members that were supported by our service.
In November we attended the “make a difference award” ceremony in Leeds where we were delighted to be shortlisted from over 200 nominations. It was very special to be recognised and celebrated in this way. We were thrilled to be highly commended by the panel of judges.
We moved to our new premises in April, these are much bigger to accommodate for more space for stock, as the need for our charity continues to rise.
We held many fundraising activities in 2025. Thankfully we are still very lucky to be supported by the fantastic general public, with both financial and goods donated, these items allow our charity to thrive and grow.
Financial review
The net receipts for the year were £7,230, including net receipts of £12,491 on unrestricted funds and net payments of £5,261 on restricted funds.
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Calderdale Lighthouse
Trustees' report (continued) for the year ended 31 December 2024
Reserves policy
The charity's free reserves, at the year end were £24,528.
The charity is fully run by volunteers, and as such has very low running costs - the only committed costs being rent, utilities and telephone costs. On this basis, when the reserves policy was reviewed at the last AGM, trustees agreed that the minimum level of reserves being held should be reduced from £10k to £7k, which would cover 6 months costs.
The nature of the charity's work means that the demand for its assistance and services is unpredictable, and so the remainder of the balance of unrestricted funds, generated through the ongoing generosity of our donors, is available to be spent as and when required to respond to the needs of the charity's beneficiaries as they arise.
Approved by the board of trustees on 30/4/2025
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 2024, 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.
Katy Sargeant ACA
09/05/2025
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 2024
| Notes 2024 Unrestricted funds £ Receipts Grants and donations (2) 39,980 Other income 585 Total receipts 40,565 Payments Rent 11,212 Utilities 538 Telephone and broadband 621 Insurance 208 Accountancy 378 Stationery 457 In kind purchases 3,460 Equipment 4,441 Clothing items 1,136 Bedding 1,315 Nappies 299 Milk 48 Mattresses, cots and Moses baskets - Subscriptions 337 Other beneficiary resources 1,364 Christmas activities 1,455 Other expenses 805 Security costs - Total payments 28,074 Net receipts / (payments) 12,491 Fund balances brought forward 12,037 Fund balances carried forward (3) 24,528 |
2024 Restricted funds £ 2,000 - 2,000 3,000 - - - - - 2,032 1,296 63 - - - 276 269 325 - - - 7,261 (5,261) 8,076 2,815 |
2024 Total funds £ 41,980 585 42,565 14,212 538 621 208 378 457 5,492 5,737 1,199 1,315 299 48 276 606 1,689 1,455 805 - 35,335 7,230 20,113 27,343 |
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 |
|---|---|---|---|
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Calderdale Lighthouse Statement of assets and liabilities
| as at 31 December 2024 2024 Unrestricted £ Cash funds Cash at bank 24,528 Total cash funds 24,528 Debtors and prepayments Prepayments Liabilities Accruals |
2024 Restricted £ 2,815 2,815 |
2024 Total £ 27,343 27,343 2024 £ 174 174 2024 £ 510 510 |
2023 Total £ 20,113 20,113 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 30/4/2025
Elizabeth Keyes (Trustee)
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Calderdale Lighthouse
Notes to the accounts
for the year ended 31 December 2024
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 2024
| 2 Grants and donations Morrisons PLC Baby Bank Alliance Ladies Inner Wheel Circle Just Sing Choir Lloyds Persimmon Homes St. Martin's The Co-operative Other donations |
2024 Unrestricted funds £ - 1,200 - - - - - - 38,780 39,980 |
2024 Restricted funds £ 2,000 - - - - - - - - 2,000 |
2024 Total funds £ 2,000 1,200 - - - - - - 38,780 41,980 |
2023 Total funds £ - - 1,603 1,500 5,005 1,000 2,000 2,466 14,143 27,717 |
|---|---|---|---|---|
| 3 Restricted funds Sir George Martin Trust Semble Network Calderdale Comm'ty Foundation Persimmon Homes The Co-operative Morrisons PLC |
Balance b/f £ 411 696 5,000 269 1,700 - 8,076 |
Incoming £ - - - - - 2,000 2,000 |
Outgoing £ 269 23 3,000 269 1,700 2,000 7,261 |
Transfers £ - - - - - - - |
Balance c/f £ 142 673 2,000 - - - 2,815 |
|---|---|---|---|---|---|
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. Morrisons PLC For the purchase of toiletries.
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.
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