2024-12-31-accounts

The Charity Registration Number is :- 1191512

SUNDERLAND LIGHTHOUSE COMMUNITY

Report and Accounts

31 December 2024

SUNDERLAND LIGHTHOUSE COMMUNITY

Report and accounts for the year ended 31 December 2024

Contents

	Page
Charity information	1
Trustees' Annual Report	2
Statement of directors' responsibilities	3
Independent Auditors' Report	4
Funds Statements:-
Statement of Financial Activities	6
Income and Expenditure account	8
Balance sheet	9
Notes to the accounts	10-14

SUNDERLAND LIGHTHOUSE COMMUNITY

Trustees' Annual Report for the year ended 31 December 2024

The Trustees present their Report and Accounts for the year ended 31 December 2024.

The legal name of the charity is:- SUNDERLAND LIGHTHOUSE COMMUNITY.

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, appointed on 31 May 2020

2. Mohammed Ibrahim Meah, appointed on 01 Setember 2023 3. Siraj Munir Nazrul, appointed on 31 May 2020

3. Abu Shaker Alkobir, appointed on 31 May 2020 The principal operating address, telephone number, email and web addresses of the charity are:-

36 Otto Terrace

Sunderland, England, SR2 7LP Telephone [phone]

Email Address [e-mail] Web address www.lighthousecommunity.co.uk

The main activities undertaken in relation to those purposes during the year.

In this reporting period we have provided the followings activities:

1. Educational Support

• Delivered Homework Club and Educational Services to over 350 local residents, focusing on academic support for children and young people.

• Provided religious studies as part of our educational offering, helping participants understand moral values, community responsibility, and how to become good citizens through faith-based learning.

• Partnered with local schools and educational bodies to enhance learning outcomes and provide inclusive educational opportunities.

• Furthermore, Sunderland Lighthouse Community has offered extensive one-to-one support addressing a wide range of family challenges, issues related to drug use, and concerns around mental health. These personalised sessions are delivered with a sensitive and faith-based approach, ensuring that guidance and assistance are rooted in both practical and religious perspectives, supporting individuals and families holistically.

2. Health and Well-being

• Conducted numerous workshops addressing mental health and general health awareness, offering guidance, resources, and support to vulnerable individuals.

• Collaborated with health professionals and local organizations to ensure accessibility and relevance of health-related content.

• In addition, the charity organised drug awareness events, providing education on substance misuse, prevention strategies, and support resources for those affected.

1

SUNDERLAND LIGHTHOUSE COMMUNITY

Trustees' Annual Report for the year ended 31 December 2024

3. Interfaith and Cultural Engagement • Hosted interfaith exhibitions to foster understanding and dialogue among diverse faith communities. • Organized Community Ramadhan Iftar Events, bringing together people of all backgrounds to share in cultural and religious traditions.

• Held a Student Award Ceremony celebrating academic achievements and encouraging youth participation in community development.

4. Community Cohesion and Advocacy

• Engaged in various community cohesion initiatives, including collaborative events with local schools and charities.

• Partnered with local MPs and councillors to host events aimed at tackling racism and Islamophobia, promoting inclusivity and social justice.

• Delivered a Summer Fair in partnership with local schools, enhancing community spirit and providing family-friendly activities.

5. Religious Services

• Provided regular prayer services for the Muslim community, ensuring spiritual support and a welcoming space for worship.

6. Partnerships and Collaboration

• Worked closely with local organizations and charities to deliver impactful programs and extend the reach of our services. • Maintained strong relationships with stakeholders to ensure sustainability and responsiveness to community needs. Impact

Through our diverse range of activities, Sunderland Lighthouse Community has:

• Strengthened educational outcomes for children and youth.

• Improved mental and physical health awareness.

• Fostered interfaith dialogue and mutual respect.

• Promoted social inclusion and combated discrimination.

• Supported spiritual well-being and religious practice. Looking Ahead We aim to expand our services, deepen community engagement, and continue building partnerships that align with our mission.

The trustees' bankers and advisors

Bankers	Lloyds Bank
Accountants	Eastern Accountants, 25 Cabot square, London E14 4QZ

The charity's financial position at the end of the year ended 31 December 2024

The financial position of the charity at 31 December 2024 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Called up share capital Share premium account Total Unrestricted Funds Restricted Revenue Funds Restricted Fixed Asset Funds Total Restricted Funds Total Funds Net income Unrestricted Revenue Funds available for the general purposes of the charity Restricted revaluation reserve	2024 £ 85,075 - - 394,397 394,397 - - - - 394,397	2023 £ 78,796
		-
		-
		230,526
		230,526
		- - -
		-
		230,526

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SUNDERLAND LIGHTHOUSE COMMUNITY

Trustees' Annual Report for the year ended 31 December 2024

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 accountant preparing the accounts has no responsibilities in relation to the Trustees' report.

This report was approved by the board of trustees on 18 August 2025.

Muhammad Zahidul Islam (Sep 2, 2025 14:38:44 GMT+1)

MUHAMMAD ZAHIDUL ISLAM Trustee

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SUNDERLAND LIGHTHOUSE COMMUNITY

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 December 2024

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.

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SUNDERLAND LIGHTHOUSE COMMUNITY

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 December 2024

Mohammad Hannan Miajee FCCA - Independent Examiner Chartered Certified Accountants 25 Cabot Square Canary Wharf London E14 4QZ This report was signed on 18 August 2025

5

SUNDERLAND LIGHTHOUSE COMMUNITY - Statement of Financial Activities for the year ended 31 December 2024

Current year Unrestricted Funds 2024 £ Income & Endowments from: Donations & Legacies A1 139,442 Charitable activities A2 6,436 Total income A 145,878 Expenditure on: Raising funds B1 8,548 Charitable activities B2 38,335 Other B3 13,920 Total expenditure B 60,803 Net income for the year 85,075 Transfers between funds C - Net income after transfers A-B-C 85,075 Total funds brought forward 230,526 Total funds carried forward 315,601 Prior Year Unrestricted Funds 2023 £ 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 Other B3 1,920 Total expenditure B 15,003 SORP Ref SORP Ref	Current year Restricted Funds 2024 £ - - - - - - - - - - - - Prior Year Restricted Funds 2023 £ - - - - - - - - - - - -	Current year Total Funds 2024 £ 139,442 6,436 145,878 8,548 38,335 13,920 60,803 85,075 - 85,075 230,526 315,601 Prior Year Total Funds 2023 £ 88,299 5,500 - - - 93,799 6,514 6,569 1,920 15,003	Prior Year Total Funds 2023 £ 88,299 5,500
			93,799
			6,514 6,569 1,920
			15,003
			78,796 -
			78,796 151,730
			230,526

6

SUNDERLAND LIGHTHOUSE COMMUNITY - Statement of Financial Activities for the year ended 31 December 2024

Net income for the year Transfers between funds C Net income after transfers Other recognised gains/(losses) D3 Reconciliation of funds:- E Total funds brought forward Total funds carried forward Revenue accumulated funds Accumulated funds brought forward Closing revenue funds Extraordinary items Recognised gains and losses before transfers Net movement in funds Exceptional items	78,796 - 78,796 - - 78,796 151,730 230,526 Unrestricted Funds 2024 £ 230,526 85,075 315,601 - 315,601	- - - - - - - - Restricted Funds 2024 £ - - - - -	78,796 - 78,796 - - 78,796 151,730	Last year Total Funds 2023 £ 151,730 78,796
			230,526
			Total Funds 2024 £ 230,526 85,075 315,601 - 315,601
				230,526 -
				230,526

7

SUNDERLAND LIGHTHOUSE COMMUNITY - Statement of Financial Activities for the year ended 31 December 2024

Summary of funds Unrestricted Restricted and Funds Designated funds 2024 2024 £ £ Revenue accumulated funds 315,601 - Revenue designated funds - - Total funds 315,601 - Income Income from operations Realised Gains on the disposal of investments Gross income in the year before exceptional items Exceptional items: Realised gains on disposals of tangible fixed assets held for the charity’s own use Gross income in the year including exceptional items Expenditure Charitable expenditure, excluding depreciation and amortisation Depreciation and amortisation Fundraising costs Governance costs Other expenditure Total expenditure in the year Tax on surplus on ordinary activities Gift Aid donations made Retained surplus for the financial year Net income after tax in the financial year	Total Funds 2024 £ 315,601 - 315,601 2024 £ 145,878 - 145,878 - 145,878 34,774 2,061 8,548 1,500 13,920 60,803 - 85,075 - 85,075	Last Year Total Funds 2023 £ 230,526 -
		230,526
		2023 £ 93,799 -
		93,799 -
		93,799
		5,213 396 6,514 960 3,840
		16,923
		-
		76,876 -
		76,876

8

SUNDERLAND LIGHTHOUSE COMMUNITY - Balance Sheet as at 31 December 2024

Note SORP Ref Fixed assets A Tangible assets 4 A2 Total fixed assets Current assets B Debtors 5 B2 Cash at bank and in hand B4 Total current assets	30,720 86,581	2024 £ 384,754 384,754	- 20,215	2023 £ 369,231
				369,231
	117,301		20,215
Creditors: amounts falling due within one year 6 C1 (186,454) (158,920) Net current assets (69,153) (138,705) The total net assets of the charity 315,601 230,526 Unrestricted Revenue Funds D3 315,601 151,730 Unrestricted Revaluation Reserve D4 - - 315,601 151,730 Total charity funds 315,601 230,526 The total net assets of the charity are funded by the funds of the charity, as follows:-
				230,526
				151,730
				230,526

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

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 (Sep 2, 2025 14:38:44 GMT+1)

MUHAMMAD ZAHIDUL ISLAM

Trustee

Approved by the board of trustees on 18 August 2025

9

SUNDERLAND LIGHTHOUSE COMMUNITY

Notes to the Accounts for the year ended 31 December 2024

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.

Nature of income

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Categories of Income

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.

Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.

Income recognition

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Dividends are accrued when the shareholder’s right to receive payment is established.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

2 Volunteers

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SUNDERLAND LIGHTHOUSE COMMUNITY

Notes to the Accounts for the year ended 31 December 2024

The charity is grateful for the valuable support of its volunteers. During the year, 15 volunteers contributed approximately 240 hours of their time, mainly assisting with stewarding at fundraising events. It is clear that without their dedication and commitment, these events would not have been as successful. As the contribution of volunteers cannot be reliably measured in monetary terms, no value has been included for their time in the Statement of Financial Activities. Both the charity and the volunteers acknowledge that these arrangements do not create any contract of employment.

3 Staff costs and emoluments

Salary costs Gross Salaries excluding trustees and key management personnel Total salaries, wages and related costs	2024 £ 9,744	2023 £ 1,105
	9,744	1,105

4 Tangible fixed assets

Current Year Cost At 1 January 2024 Additions At 31 December 2024 Depreciation At 1 January 2024 Charge for the year At 31 December 2024 Net book value At 31 December 2024 At 31 December 2023 5 Debtors Other debtors 6 Creditors: amounts falling due within one year Trade creditors Other creditors	Land and Buildings £ 367,648 8,861	Plant & Machinery £ 1,979 8,723	Motor Vehicles £ - -	Total £ 369,627 17,584
	376,509	10,702	-	387,211
	- -	396 2,061	- -	396 2,061
	-	2,457	-	2,457
	376,509	8,245	-	384,754
	367,648	1,583	-	369,231
			2024 £ 30,720	2023 £ -
			30,720	-
			2024 £ 1,720 184,734	2023 £ 1,920 157,000
			186,454	158,920

11

SUNDERLAND LIGHTHOUSE COMMUNITY

Detailed analysis of income and expenditure for the year ended 31 December 2024 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

7 Donations, Grants and Legacies

Donations, Grants and Legacies
Donations and gifts from individuals: Community individuals Donations and gifts from individuals Total donations and gifts from individuals Refunds from HMRC on gift aided donations	Current year Unrestricted Funds 2024 £ - - 139,442	Current year Restricted Funds 2024 £ - - -	Current year Total Funds 2024 £ - - 139,442 139,442	Prior Year Total Funds 2023 £ 88,299 - -
	139,442	-		88,299

Prior Year Unrestricted Funds 2023 £ Prior year 88,299 Income from charitable activities - Trading Activities Current year Current year Unrestricted Funds 2024 £ Primary purpose and ancillary trading 6,436 6,436 Total Primary purpose and ancillary trading Letting of property for charitable purposes	Prior Year Unrestricted Funds 2023 £ 88,299	Prior Year Restricted Funds 2023 £ -	Prior Year Total Funds 2023 £ 88,299 Current year Total Funds 2024 £ 6,436 6,436	Prior Year Total funds 2023 £ 5,500
		Current year Restricted Funds 2024 £ -
	6,436	-		5,500

8 Income from charitable activities - Trading Activities

9	Support costs for charitable activities
		Current year	Current year	Current year	Prior Year
		Unrestricted	Restricted	Total Funds	Total Funds
	Current Year	Funds	Funds
		2024	2024	2024	2023
		£	£	£	£
	Employee costs not included in direct costs

12

SUNDERLAND LIGHTHOUSE COMMUNITY

Detailed analysis of income and expenditure for the year ended 31 December 2024 as required by the SORP 2015

Administrative overheads Support costs before reallocation Total support costs - Current Year Premises Expenses Rates and water charges Light heat and power Property insurance Telephone, fax and internet Software licences and expenses Health and safety costs Advertising and marketing 10 Total Charitable expenditure Current Year Total support costs B2d Total Governance costs B2e Total charitable expenditure B2 Advertising and marketing Telephone, fax and internet Premises repairs, renewals and maintenance Less support costs reallocated to Software licences and expenses Stationery and printing Salaries - Administrative staff Cleaning and waste management Property insurance Light heat and power Premises repairs, renewals and maintenance Bank charges Bad debt Depreciation & Amortisation in total for Support costs before reallocation Depreciation & Amortisation in total for Rates and water charges Total support costs - Prior Year	8,137 1,313 15,529 480 5,736 2,049 310 602 111 - 500 7 2,061	- - - - - - - - - - - - -	8,137 1,313 15,529 480 5,736 2,049 310 602 111 - 500 7 2,061	- 1,317 2,320 - 913 443 51 - 79 90 - - 396
	36,835	-	36,835 36,835 1,317 2,320 913 443 51 79 - 90 396	5,609
	36,835	-		5,609
	1,317 2,320 913 443 51 79 - 90 396	- - - - - - - - -		- Prior Year Total Funds 2023 £ 5,609 960
	5,609	-	5,609 5,609 Current year Total Funds 2024 £ 36,835 1,500 38,335
	5,609	-
	Current year Unrestricted Funds 2024 £ 36,835 1,500	Current year Restricted Funds 2024 £ - -
	38,335	-		6,569

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SUNDERLAND LIGHTHOUSE COMMUNITY

Activity analysis of Income and expenditure for the for the year ended 31 December 2024

This analysis is classsified by activity and not by conventional nominal descriptions.

11 Analysis of income by activity SOFA ref A2 Other activities A3 Donations & Legacies A1 Investment income A4 Other income A5 Total income as shown in the SOFA A Categories of income Income from non exchange transactions Income from exchange transactions Income from charitable activities Total Income from charitable activities Activity	2024 £ 6,436 - 139,442 - - 145,878 - 145,878 145,878	2023 £
		5,500
		- 88,299 - -
		93,799
		- 93,799
		93,799

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Sunderland Lighthouse Community Ltd_Accounts for YE 31 Dec 2024_SORP

Final Audit Report 2025-09-02

Created: 2025-09-01 By: EASTERN ACCOUNTANTS ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAAsOFimZA9-UebaW9dVmAtmeaFmVbcl1mS

"Sunderland Lighthouse Community Ltd_Accounts for YE 31 De c 2024_SORP" History

Document created by EASTERN ACCOUNTANTS ([e-mail])

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