The Charity Registration Number is :- 1191512
## SUNDERLAND LIGHTHOUSE COMMUNITY LTD
Trustees' Report and Accounts
31 December 2023
## **SUNDERLAND LIGHTHOUSE COMMUNITY LTD**
## **Report and accounts for the year ended 31 December 2023**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||2|
|**Statement of Trustees' responsibilities**||3|
|**Independent Accountant's Report**||4|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||5|
|Income and Expenditure account||7|
|**Balance sheet**||8|
|**Notes to the accounts**||9|
## **SUNDERLAND LIGHTHOUSE COMMUNITY LTD**
## **Trustees' Annual Report for the year ended 31 December 2023**
The Trustees present their Report and Accounts for the year ended 31 December 2023.
The legal name of the charity is:- SUNDERLAND LIGHTHOUSE COMMUNITY LTD. The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1191512.
The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) .
## The governing document is dated 14 February 2022
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals and served during the accounting period-
1. Muhammad Zahidul Islam
2. Mohammed Ibrahim Meah
3. Siraj Munir Nazrul
4. Abu Shaker Alkobir
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## **SUNDERLAND LIGHTHOUSE COMMUNITY LTD**
## **Trustees' Annual Report for the year ended 31 December 2023**
**The principal operating address, telephone number, email and web addresses of the charity are:-**
36 Otto Terrace Sunderland England, SR2 7LP Telephone 7533344425
Email Address info@lighthousecommunity.co.uk Web address www.lighthousecommunity.co.uk
Charity has been delivering wide range of services for the muslim and non-muslim in Birmingham City area often in perternership with other relevant local organisation and charities.
In this reporting periodtng period charity has provided the followings:
1. Daily Prayer - facilitate to perfom the daily five times prayer for the muslim worshipers' only.
2. Realigious teaching and learning facilities- this have been provided by daily eveining suplimentary classes for young people, weekly lectures and seminars for the adults and provide/distibute learning materials, books and leaflets free of cost to the public.
3. Other activities - The charity has provided support to the needy people with foods, clothing and general information and guidence as required during the year.
## _**The main activities undertaken during the year to further the charity's purpose for the public benefit.**_
As a newly formed charity, the charity has a strong impact in the local community by their activities and also make many networks with like minded organisations around. This makes the charity stronger and improve the ability to provide servises in a large scale in the future which may include interfaith dialogues, awareness and seminers about islamophobia and other racial intollerance, masjid open days for public to give the opportunity to create new networks and connections with Muslims and non Muslims.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
## **The main achievements and performance of the charity during the year.**
During the period the charity has provided as below:
- daily five times prayers which nearly 150 each time worshipers have performed their realigious duty.
- nearly 200 young people have taken religious and moral education from the evening suplimentary lessons.
- nearly 150 young people have learnt to read and writhe arabic language from the suplimantery lessons.
- around 1000 free books, booklets and leafts have been distrubuted to the public.
- free 500 food pack and general advice provided to the comminuty individuals during the year.
## _**The trustees' bankers and advisors**_
Bankers Accountants
Lloyds Bank
Eastern Accountants 25 Cabot square, London E14 4QZ
2
## **SUNDERLAND LIGHTHOUSE COMMUNITY LTD**
## **Trustees' Annual Report for the year ended 31 December 2023**
## **Statement of Trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material
departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They 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.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 29 April 2024.
MUHAMMAD ZAHIDUL ISLAM Trustee
3
## **SUNDERLAND LIGHTHOUSE COMMUNITY LTD**
## **Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 December 2023**
I report to the Trustees on my examination of the financial statements of the charity on pages 5 to for the year ended 31 December 2023 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 9.
## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report**
As described on page 3, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner's Statement, Report and Opinion**
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
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 financial statements to be reached.
Mohammad Hannan Miajee FCCA - Independent Examiner
Chartered Certified Accountants 25 Cabot Square Canary Wharf London E14 4QZ
This report was signed on 30 April 2024
4
## **SUNDERLAND LIGHTHOUSE COMMUNITY LTD - Statement of Financial Activities for the year ended 31 December 2023**
## _**Statement of Financial Activities for the year ended 31 December 2023**_
|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
88,299
Charitable activities
A2
5,500
Other trading activities
A3
-
Investments
A4
-
Other
A5
-
**Total income**
**A**
**93,799**
**Expenditure on:**
Raising funds
B1
6,514
Charitable activities
B2
6,569
**Total expenditure**
**B**
**15,003**
**Net income for the year**
**78,796**
**Transfers between funds**
**C**
-
**Net income after transfers**
**A-B-C**
**78,796**
**78,796**
**Reconciliation of funds:-**
**E**
-
**Total funds carried forward**
**230,526**
**SORP**
**Ref**
**Net movement in funds**|**Current year**
**Restricted**
**Funds**
**2023**
**£**
-
-
-
-
-
**-**
-
-
**-**
**-**
-
**-**
**-**
-
**-**|**Current year**
**Total Funds**
**2023**
**£**
**88,299**
**5,500**
**-**
**-**
**-**
**93,799**
**6,514**
**6,569**
**15,003**
**78,796**
**-**
**78,796**
**78,796**
**-**
**230,526**|**Prior Year**
**Total Funds**
**2022**
**£**
12,528
6,350
-
-
-|
|---|---|---|---|
||||**18,878**|
||||8,020
2,789|
||||**12,729**|
|||||
||||**6,149**
-|
||||**6,149**|
||||**6,149**|
||||**151,730**|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
## **Movements in revenue and capital funds for the year ended 31 December 2023**
## **Revenue accumulated funds**
|||**Unrestricted**|**Restricted**|**Total**|**Last year**|
|---|---|---|---|---|---|
|||**Funds**|**Funds**|**Funds**|**Total Funds**|
|||**2023**|**2023**|**2023**|**2022**|
|||**£**|**£**|**£**|**£**|
|Accumulated funds brought forward||151,730|-|151,730|**145,581**|
|Recognised gains and losses before||78,796|-|78,796|6,149|
|t|f|||||
5
## **SUNDERLAND LIGHTHOUSE COMMUNITY LTD - Statement of Financial Activities for the year ended 31 December 2023**
|||||
|---|---|---|---|
|**230,526**
**Closing revenue funds**
**230,526**
**Summary of funds**
**Unrestricted**
**and**
**Designated funds**
**2023**
**£**
Share capital and share premium
-
Revenue accumulated funds
230,526
Revenue designated funds
-
Fixed asset funds
-
Revaluation reserve fund
-
**Total funds**
**230,526**
transfers|**-**
**-**
**Restricted**
**Funds**
**2023**
**£**
-
-
-
-
-
**-**|**230,526**
**230,526**
**Total**
**Funds**
**2023**
**£**
**-**
**230,526**
**-**
**-**
**-**
**230,526**|**151,730**|
||||**151,730**|
||||**Last Year**
**Total Funds**
**2022**
**£**
-
151,730
-
-
-|
||||**151,730**|
6
## **SUNDERLAND LIGHTHOUSE COMMUNITY LTD - Statement of Financial Activities for the year ended 31 December 2023**
## **SUNDERLAND LIGHTHOUSE COMMUNITY LTD Income and Expenditure Account for the year ended 31 December 2023 as required by the Companies Act 2006**
|**_Income_**
Income from operations
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Fundraising costs
Governance costs
**Total expenditure in the year**
Tax on surplus on ordinary activities
**Retained surplus for the financial year**
**Net income after tax in the financial year**
**Net income before tax in the financial year**|**2023**
**£**
93,799
**93,799**
**93,799**
5,213
6,514
960
**15,003**
**78,796**
-
**78,796**
**78,796**|**2022**
**£**
18,878|
|---|---|---|
|||**18,878**|
|||**18,878**|
|||1,829
8,020
960|
|||**14,649**|
|||**4,229**
-|
|||**4,229**|
|||**4,229**|
7
## **SUNDERLAND LIGHTHOUSE COMMUNITY LTD - Balance Sheet as at 31 December 2023**
|**Note**
**SORP**
**Ref**
**Fixed assets**
A
Tangible assets
A2
**Total fixed assets**
**Current assets**
B
Cash at bank and in hand
B1
**Total current assets**
**Net current assets**
**The total net assets of the charity**|
20,215|**2023**
**£**
369,231
369,231
(138,705)
**230,526**|**2022**
**£**
102,756|
|---|---|---|---|
||||102,756
48,974|
||20,215|||
||||**151,730**|
## **The total net assets of the charity are funded by the funds of the charity, as follows:-**
|Unrestricted Revenue Funds
7
D3
Unrestricted Revaluation Reserve
7
D4
**Total charity funds**|230,526
-|230,526
**230,526**|145,581|
|---|---|---|---|
|||||
||||**151,730**|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 4.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
## **MUHAMMAD ZAHIDUL ISLAM**
Trustee
Approved by the board of trustees on 29 April 2024
8
## **SUNDERLAND LIGHTHOUSE COMMUNITY LTD**
## **Notes to the Accounts for the year ended 31 December 2023**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **2 Staff costs and emoluments**
|**_Salary costs_**
Gross Salaries excluding trustees and key management personnel
**Total salaries, wages and related costs**
**3**
**Income and Expenditure account summary**
**At 1 January 2023**
Surplus after tax for the year
**At 31 December 2023**|**2023**
**£**
1,105|
|---|---|
||**1,105**|
||**2023**
**£**
149,810
78,796|
||**228,606**|
## **4 Ultimate controlling party**
The charity is under the control of its legal members.
9