REGISTERED CHARITY NUMBER: 1206968
Report of the Trustees and Unaudited Financial Statements for the Year Ended 28 February 2026
for Lumiere
V & R Accountancy Services Limited Chartered Certified Accountants Cropton House Three Tuns Lane Formby Merseyside L37 4AQ
Lumiere
Contents of the Financial Statements for the Year Ended 28 February 2026
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 6 |
| Independent Examiner's Report | 7 | ||
| Statement of Financial Activities | 8 | ||
| Balance Sheet | 9 | ||
| Notes to the Financial Statements | 10 | to | 14 |
Lumiere
Report of the Trustees for the Year Ended 28 February 2026
The trustees present their report with the financial statements of the charity for the year ended 28 February 2026. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Lumiere Charity is a Charitable Incorporated Organisation (CIO) that provides inclusive soft play and sensory experiences for children and families with additional needs and disabilities. The charity's purpose is to reduce isolation, promote wellbeing, and create a sense of belonging for every family.
Public benefit
The trustees confirm that they have had due regard to the Charity Commission's guidance on public benefit when planning activities and setting priorities.
Vision
Our vision is a future where every child, young person and family, regardless of ability, diagnosis or circumstance, has the opportunity to belong, thrive and reach their full potential. We believe inclusion should never be the exception it should be the standard.
Lumiere exists to remove barriers, create opportunities and build communities where every child is valued, every family feels supported and no one is left behind. Through inclusive play, education, advocacy and meaningful relationships, we aim to create lasting change that extends beyond our centre, empowering families, influencing communities and creating a legacy of inclusion for future generations.
We aspire to be recognised not only as a place of safety, support and belonging, but as a catalyst for positive change championing equality, driving innovation and ensuring that every child has the opportunity to experience the joy of childhood, the right to learn, and the chance to fulfil their potential.
Mission
At Lumiere, our mission is to remove barriers and create opportunities so that every child, young person and family can play, learn, belong and thrive. We deliver inclusive services that support wellbeing, education, advocacy and meaningful connections, ensuring families feel seen, valued and supported throughout their journey. Everything we do is shaped by the voices of those we serve. Through compassion, innovation and partnership, we challenge inequality, champion inclusion and work to build communities where disability never limits opportunity and every family has the chance to reach their full potential.
Aims
Lumiere aims to create inclusive spaces where children with additional needs and disabilities can play, explore and express themselves freely, while offering understanding, connection and respite for parents, carers and siblings through family-focused activities and peer support. We work to promote awareness within our communities and among professionals to increase understanding, acceptance and visibility of children with disabilities. Through therapeutic, sensory and creative experiences, we encourage emotional, physical and mental wellbeing, helping families to feel supported and empowered. By building strong connections between families, schools, organisations and local partners, we strive to create a more inclusive society and inspire positive change in how inclusion is seen, celebrated and supported.
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Lumiere
Report of the Trustees for the Year Ended 28 February 2026
ACHIEVEMENTS AND PERFORMANCE Charitable activities
Achievements and performance the period from 1 March 2025 to 28 February 2026 marked a transformational year for Lumiere as the charity opened its first Inclusive Soft Play and Sensory Centre in Fazakerley, Liverpool and completed its first full year of delivering services from the new setting.
Opening the Inclusive Soft Play and Sensory Centre
The official opening welcomed the local Member of Parliament, the High Sheriff of Merseyside, community leaders, partner organisations, businesses, volunteers and families. Their attendance reflected both the strong support for Lumiere and a shared commitment to creating a more inclusive community for children and young people with additional needs and disabilities.
Growing reach and family-led provision
During the reporting period, Lumiere welcomed more than 1,357 families. While the charity primarily serves families across the Liverpool City Region, families also travelled from elsewhere in the UK and from overseas after discovering Lumiere through social media and seeking an environment where children with additional needs and disabilities could feel accepted, included and understood.
This engagement demonstrates continuing demand for specialist, family-centred inclusive provision and reinforces the importance of accessible spaces for SEND families. The charity also saw increased community involvement, with the volunteer team growing during the year. Many volunteers are parents and carers whose own families have benefitted from Lumiere's support.
Services introduced during the year were shaped through regular parent consultation, feedback and ongoing engagement. This co-production approach helped ensure that children, young people and families remained central to service design and development.
Advocacy and practical family support
Alongside inclusive activities, Lumiere provided advocacy and practical support for families navigating education, health and social care systems. This included supporting parents and carers through meetings, observations, professional reports and communication with schools, local authorities and other agencies, helping families seek the assessments, services and support their children needed.
The charity also delivered wellbeing sessions for parents and carers, sibling support sessions and family experiences, recognising that supporting the whole family can help improve outcomes for children and young people.
Partnerships, community support and in-kind contributions
Lumiere strengthened relationships with schools, healthcare professionals, local authorities, charities, businesses and community organisations. These partnerships widened opportunities for collaboration and helped extend access to inclusive experiences across the region. Through the generosity of grant funders, corporate partners, local businesses and community supporters, Lumiere secured financial support and significant donations in kind. Specialist equipment, professional expertise, volunteer time and practical resources strengthened the charity's capacity, reduced operating costs and supported the development of services.
Christmas Day opening
A significant milestone during the year was Lumiere opening its doors on Christmas Day. The charity provided a welcoming and supportive space for families who might otherwise have experienced isolation, reflecting Lumiere's commitment to ensuring that no family feels alone at times when connection and community matter most.
Inclusive Fashion Show
Working with community organisations and local supporters, Lumiere delivered its inaugural Inclusive Fashion Show. The event brought together the High Sheriff of Merseyside, community groups and volunteers, and 22 children and young people from Lumiere families took to the runway. The event celebrated individuality, built confidence and demonstrated what can be achieved when barriers are removed and communities work together.
Recognition and reported impact of the charity
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Lumiere
Report of the Trustees for the Year Ended 28 February 2026
Lumiere was nominated by parents and carers and went on to win the BBC Christmas Star Award eight months after opening. The recognition reflected the trust placed in Lumiere by the community it serves. Parents and carers consistently reported a positive difference in their lives, including reduced feelings of isolation and increased confidence in accessing community activities. For many children, Lumiere provided opportunities to play, build friendships and enjoy experiences they had previously been unable to access in environments where they felt accepted, understood and able to be themselves.
None of these achievements would have been possible without the commitment of Lumiere's volunteers, trustees and staff, together with the continued support of funders, partners, businesses and the wider community.
FINANCIAL REVIEW
Financial position
The Trustees are pleased to report that the charity has remained in a stable financial position throughout the year, despite significant investment in establishing and developing Lumiere's services. Through careful financial management, strategic planning and the continued support of our community, the charity has continued to grow while remaining focused on delivering its charitable objectives.
Income during the year was generated through a combination of grants, donations, fundraising activities, session income, corporate partnerships, sponsorship, and the incredible generosity of individuals, businesses and community supporters. This diverse range of income has enabled Lumiere to continue expanding its reach while investing in sustainable services for children, young people and families with additional needs and disabilities.
Expenditure was directed towards the delivery and development of the charity's services, including the operation of the Lumiere Inclusive Soft Play and Sensory Centre, staffing, programme delivery, premises costs, insurance, utilities, equipment, accessibility improvements and the continued development of new projects in response to identified community need. Every financial decision has been guided by the Trustees' commitment to achieving the greatest possible impact for the families we support.
Alongside financial contributions, Lumiere has benefited from an extraordinary level of in-kind support throughout the year. Donations of specialist equipment, professional expertise, volunteer time and practical resources have significantly strengthened the charity's capacity, reduced operational costs and enabled services to develop beyond what would otherwise have been possible.
Demand for Lumiere's services has continued to increase, with more than 1,357 families accessing support from across Liverpool, the wider North West and beyond. This growth demonstrates both the ongoing need for inclusive services and the importance of maintaining a financially sustainable organisation that can continue meeting increasing demand.
The Trustees remain committed to maintaining strong financial governance, responsible stewardship of charitable funds and the continued diversification of income. By building long-term partnerships, strengthening fundraising opportunities and investing wisely in the charity's future, the Trustees are confident that Lumiere is well placed to continue growing its impact while remaining financially resilient.
Every pound invested in Lumiere represents an investment in children, families and a more inclusive future. The Trustees remain committed to ensuring that all resources are used responsibly, transparently and in a way that delivers the greatest possible benefit to those the charity exists to serve.
Reserves policy
The trustees have adopted a prudent reserves policy to maintain financial sustainability and ensure the charity can continue to deliver services even in the event of funding fluctuations. The board regularly reviews income and expenditure to ensure value for money and alignment with charitable objectives.
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Lumiere
Report of the Trustees for the Year Ended 28 February 2026
FUTURE PLANS
The Trustees' primary aim for the coming year is to ensure the continued growth and long-term sustainability of Lumiere Charity whilst maintaining the highest standards of governance, financial management and service delivery. As demand for the charity's services continues to increase, the Trustees are committed to ensuring that growth is carefully planned, financially responsible and centred on delivering the greatest possible public benefit. The Trustees will continue to place the needs and voices of children and families at the heart of every strategic decision, ensuring the charity remains responsive to changing community needs.
A key priority for the coming year will be the continued development of Lumiere's Alternative Provision, creating an inclusive educational environment for children who are unable to access suitable education through traditional settings. Working collaboratively with schools, local authorities and other professionals, the Trustees aim to provide high-quality placements that promote learning, wellbeing, confidence and personal development, whilst continuing to explore opportunities to expand the charity's facilities to meet increasing demand and provide greater support for families.
The Trustees are committed to strengthening Lumiere's co-production model by ensuring that the voices of children, young people, parents, carers and those with lived experience continue to influence every aspect of the charity's development. This will include expanding the Parent Advocate network, increasing opportunities for individuals with lived experience to become employees, volunteers and leaders within the organisation, and establishing a Youth Advisory Board to ensure young people's perspectives are represented in the charity's decision-making and future planning.
The Trustees also aim to establish the charity's Celebration of Life programme as a core part of Lumiere's services. Delivered in honour of Holly, the Trustees aim to offer one complimentary Celebration of Life experience each month to a child living with a life-limiting condition or who has received a terminal prognosis, subject to the charity's resources and operational capacity. This initiative reflects Lumiere's commitment to supporting families facing some of life's most challenging circumstances by providing an opportunity to celebrate their child's life, create precious memories and spend meaningful time together in a safe, inclusive and compassionate environment.
Building strong and sustainable partnerships will remain a central objective. The Trustees aim to further strengthen relationships with schools, health services, local authorities, charities, businesses and corporate partners, recognising that collaborative working is fundamental to improving outcomes for children and families. These partnerships will also support the continued development of volunteering opportunities, shared expertise, community engagement and long-term financial sustainability.
The Trustees will continue to diversify the charity's income through grant funding, fundraising initiatives, corporate partnerships, merchandise and social enterprise opportunities. Strengthening unrestricted income will remain a priority to ensure Lumiere can continue responding to emerging community needs while maintaining financial resilience and reducing reliance on any single source of funding.
Following the clear community need identified through Lumiere's Christmas Day opening in 2025, the Trustees also aim to continue providing this service in future years, subject to funding, staffing and operational capacity. The charity remains committed to developing inclusive programmes that respond to identified need, ensuring that children and families who may otherwise experience isolation have access to a safe, welcoming and supportive environment during the festive period.
Alongside service development, the Trustees will continue to strengthen governance, safeguarding, quality assurance and organisational resilience, ensuring that Lumiere remains a well-managed, accountable and sustainable charity. Strategic objectives, organisational performance and operational risks will be regularly reviewed to ensure the charity continues to deliver meaningful public benefit whilst remaining true to its charitable purposes. Through these aims, the Trustees remain committed to building an organisation that is shaped by the communities it serves, responsive to changing needs and focused on creating lasting opportunities for children, young people and families. Every decision will continue to be guided by Lumiere's commitment to inclusion, collaboration and the belief that play isn't a privilege it's a right.
The Trustees are confident that Lumiere is well positioned to continue its development as a leading provider of inclusive services for children and young people with additional needs and their families. Building on the success of the charity's first year of operation, the Trustees will continue to review opportunities to expand the organisation's reach, increase capacity and respond to emerging community needs, ensuring that future growth remains sustainable and aligned with the charity's charitable objectives.
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Lumiere
Report of the Trustees for the Year Ended 28 February 2026
Over the coming years, the Trustees intend to continue investing in services that remove barriers to play, education and family support, while developing innovative programmes that improve outcomes for children, young people and their families. Future developments will continue to be informed through co-production, ensuring that the experiences and voices of children, parents, carers and those with lived experience remain central to the charity's strategic direction.
The Trustees will continue to strengthen relationships with statutory services, educational settings, healthcare providers, voluntary organisations and corporate partners, recognising that collaboration is essential to achieving lasting impact. Alongside this, the charity will continue to explore opportunities to secure additional funding, expand its volunteer network and develop new income streams that support long-term financial sustainability.
As demand for Lumiere's services continues to grow, the Trustees will regularly review the charity's infrastructure, staffing and facilities to ensure the organisation can continue to meet the needs of the communities it serves while maintaining the highest standards of governance, safeguarding and quality assurance.
The Trustees remain committed to ensuring that Lumiere continues to evolve in response to community need, creating opportunities that enable children and young people with additional needs to thrive, families to feel supported and communities to become more inclusive. Every future development will be guided by the charity's values, its commitment to public benefit and its belief that every child deserves the opportunity to play, learn, develop and belong.
The Trustees recognise that the future success of Lumiere will depend upon continued collaboration with families, partners, volunteers, funders and the wider community, and remain committed to ensuring the charity grows responsibly whilst never losing sight of the families it was created to serve.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The trustees recognise their responsibility to identify and review the risks that the charity is exposed to and to ensure appropriate systems are in place to mitigate these risks. Regular reviews are undertaken to safeguard the charity's financial position, operational safety, and reputation. Controls are maintained to reduce the risk of fraud, error, and breaches of policy.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1206968
Principal address
Unit 2C Brookfield Drive Fazackerley Liverpool Merseyside L9 7AJ
Trustees
M E Clarke R Law R Nee A Fletcher - Linsey L Clarke
Independent Examiner
V & R Accountancy Services Limited Chartered Certified Accountants Cropton House Three Tuns Lane Formby Merseyside L37 4AQ
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Report of the Trustees for the Year Ended 28 February 2026
Approved by order of the board of trustees on 18 August 2026 and signed on its behalf by:
L Clarke - Trustee
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Independent Examiner's Report to the Trustees of Lumiere
Independent examiner's report to the trustees of Lumiere
I report to the charity trustees on my examination of the accounts of Lumiere (the Trust) for the year ended 28 February 2026.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts 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.
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.
G J Rummens FCCA
V & R Accountancy Services Limited Chartered Certified Accountants Cropton House Three Tuns Lane Formby Merseyside L37 4AQ
18 August 2026
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Lumiere
Statement of Financial Activities for the Year Ended 28 February 2026
| Year Ended 28.2.26 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 26,093 Charitable activities Community activities 103,345 Total 129,438 EXPENDITURE ON Raising funds 1,200 Charitable activities Community activities 112,442 Total 113,642 NET INCOME/(EXPENDITURE) 15,796 RECONCILIATION OF FUNDS Total funds brought forward (5,938) TOTAL FUNDS CARRIED FORWARD 9,858 |
Period 9.2.24 to 28.2.25 Total funds £ 13,780 2,000 15,780 - 21,718 21,718 (5,938) - (5,938) |
|---|---|
The notes form part of these financial statements
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Lumiere
Balance Sheet
28 February 2026
| 28.2.26 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 4 47,540 CURRENT ASSETS Debtors 5 - Cash at bank 21,301 21,301 CREDITORS Amounts falling due within one year 6 (6,916) NET CURRENT ASSETS 14,385 TOTAL ASSETS LESS CURRENT LIABILITIES 61,925 CREDITORS Amounts falling due after more than one year (52,067) NET ASSETS 9,858 FUNDS 8 Unrestricted funds 9,858 TOTAL FUNDS 9,858 |
28.2.25 Total funds £ 38,968 934 687 1,621 (900) 721 39,689 (45,627) (5,938) (5,938) (5,938) |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 18 August 2026 and were signed on its behalf by:
L Clarke - Trustee
The notes form part of these financial statements
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Lumiere
Notes to the Financial Statements for the Year Ended 28 February 2026
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Play equipment - 25% on reducing balance Fixtures and fittings - 20% on reducing balance Computer equipment - 33% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
continued...
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Lumiere
Notes to the Financial Statements - continued for the Year Ended 28 February 2026
2. TRUSTEES' REMUNERATION AND BENEFITS
| Period | |||
|---|---|---|---|
| 9.2.24 | |||
| Year Ended | to | ||
| 28.2.26 | 28.2.25 | ||
| £ | £ | ||
| Trustees' salaries | 41,645 | - |
Trustees' expenses
There were no trustees' expenses paid for the year ended 28 February 2026 nor for the period ended 28 February 2025.
3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 13,780 |
| Charitable activities | |
| Community activities | 2,000 |
| Total | 15,780 |
| EXPENDITURE ON | |
| Charitable activities | |
| Community activities | 21,718 |
| NET INCOME/(EXPENDITURE) | (5,938) |
| TOTAL FUNDS CARRIED FORWARD | (5,938) |
continued...
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Lumiere
Notes to the Financial Statements - continued for the Year Ended 28 February 2026
4. TANGIBLE FIXED ASSETS
| 4. | TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|---|
| Fixtures | |||||
| Play | and | Computer | |||
| equipment | fittings | equipment | Totals | ||
| £ | £ | £ | £ | ||
| COST | |||||
| At 1 March 2025 | 24,735 | 12,769 | 3,090 | 40,594 | |
| Additions | 3,459 | 12,998 | 6,824 | 23,281 | |
| At 28 February 2026 | 28,194 | 25,767 | 9,914 | 63,875 | |
| DEPRECIATION | |||||
| At 1 March 2025 | 1,030 | 426 | 170 | 1,626 | |
| Charge for year | 6,787 | 4,719 | 3,203 | 14,709 | |
| At 28 February 2026 | 7,817 | 5,145 | 3,373 | 16,335 | |
| NET BOOK VALUE | |||||
| At 28 February 2026 | 20,377 | 20,622 | 6,541 | 47,540 | |
| At 28 February 2025 | 23,705 | 12,343 | 2,920 | 38,968 | |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 28.2.26 | 28.2.25 | ||||
| £ | £ | ||||
| Other debtors | - | 934 | |||
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 28.2.26 | 28.2.25 | ||||
| £ | £ | ||||
| Social security and other taxes | 5,716 | - | |||
| Accrued expenses | 1,200 | 900 | |||
| 6,916 | 900 | ||||
| 7. | LOANS | ||||
| An analysis of the maturity of loans is given below: | |||||
| 28.2.26 | 28.2.25 | ||||
| £ | £ | ||||
| Amounts falling between one and two years: | |||||
| Other loans | 52,067 | 45,627 |
continued...
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Lumiere
Notes to the Financial Statements - continued for the Year Ended 28 February 2026
8. MOVEMENT IN FUNDS
| At 1.3.25 £ Unrestricted funds General fund (5,938) TOTAL FUNDS (5,938) Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 129,438 TOTAL FUNDS 129,438 Comparatives for movement in funds Unrestricted fund TOTAL FUNDS Comparative net movement in funds included in the above are as follows: Incoming resources £ Unrestricted fund 15,780 TOTAL FUNDS 15,780 |
Net movement At in funds 28.2.26 £ £ 15,796 9,858 15,796 9,858 Resources Movement expended in funds £ £ (113,642) 15,796 (113,642) 15,796 Net movement At in funds 28.2.25 £ £ (5,938) (5,938) (5,938) (5,938) Resources Movement expended in funds £ £ (21,718) (5,938) (21,718) (5,938) |
|---|---|
continued...
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Notes to the Financial Statements - continued for the Year Ended 28 February 2026
9. RELATED PARTY DISCLOSURES
During the period, Miss M E Clarke, a Trustee, provided further finance of £6,440 to the charity. At 28th February 2026, Miss M E Clarke was owed £52,067 by the charity.
Further details can be found at Note 7 to the accounts.
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