Charity Registration No: 1207909
LIGHTHOUSE FAMILY TRUST
ANNUAL ACCOUNTS
FOR THE YEAR ENDED
30th SEPTEMBER 2025
LIGHTHOUSE FAMILY TRUST
Accounts for the Year ended 30th September 2025
CONTENTS
| Page | |
|---|---|
| Legal and administrative information | 1 |
| Report of the Trustees | 2 - 4 |
| Independent examiners report | 5 |
| Statement of financial activities | 6 |
| Statement of cash funds | 7 |
| Notes to the financial statements | 8 - 12 |
LIGHTHOUSE FAMILY TRUST
Accounts for the Year ended 30th September 2025
LEGAL AND ADMINISTRATIVE INFORMATION
| CHARITY NAME | Lighthouse Family Trust |
|---|---|
| WORKING NAME | Assure |
| REGISTERED NUMBER | 1207909 |
| TRUSTEES | Lorna Chesney (Chair) |
| Timothy Platts | |
| Paul Withams | |
| Kathleen Playle | |
| Sheila Salmon (appointed 1 Jan 2025) | |
| TREASURER | Yvette Frost |
| REGISTERED ADDRESS | 32 Wharf Road |
| Chelmsford | |
| Essex | |
| CM2 6LU | |
| BANKERS | Barclays Bank PLC |
| High Street | |
| Chelmsford | |
| Essex | |
| CM1 1DS | |
| INDEPENDENT EXAMINER | Andrew Chuter CIPFA |
| 1 Lichfield Close | |
| Chelmsford | |
| Essex | |
| CM1 2XW |
1
LIGHTHOUSE FAMILY TRUST
Accounts for the Year ended 30th September 2025
REPORT OF THE TRUSTEES
The trustees have pleasure in submitting their annual report and the accounts of the charity for the year ended 30 September 2025.
In planning our activities for the year, the trustees have given due consideration to the general guidance published by the Charity Commission on public benefit.
The accounts have been prepared in accordance with the accounting policies set out in Note 1 and comply with the Charity’s Constitution dated 4 January 2024.
OBJECTIVES AND ACTIVITIES
Policies and objectives
The charity's main activities are that of support and counselling.
In planning our activities for the year, the trustees have given due consideration to the general guidance published by the Charity Commission on public benefit.
Activities undertaken to achieve objectives
The charity provides free, confidential support for pregnancy loss, post-termination distress and unplanned pregnancy.
Activities and support services are based at the Assure Centre, where clients receive counselling, most participating in a 12 week programme. The Centre serves us well, and has capacity for anticipated growth.
Contributions by volunteers
During the financial year 2024-2025, an average of 10% per month of our support services was provided on a voluntary basis.
ACHIEVEMENT AND PERFORMANCE
Most referrals continue to come from the NHS including the mental health service. Many prospective clients self-refer via the contact form on the Assure website. The support the charity provides remains unique in our area as the NHS provides no such support during this financial year. Our services have been over-subscribed for years. With careful management, the waiting period has been greatly reduced.
Feedback from clients and referring agencies continued to show how greatly valued our service is, enabling those who are grieving to find a way forward and cope with life again.
2
LIGHTHOUSE FAMILY TRUST
Accounts for the Year ended 30th September 2025
REPORT OF THE TRUSTEES
FINANCIAL REVIEW
Principle funding
The principal funding source is that of grants and donations.
Reserves policy
The charity’s reserves policy is to be able to sustain the charity for at least 3 months in the event of a financial crisis.
Currently this is equivalent to a minimum reserves level in the order of £11,500.
During the last quarter of the year the use of reserves was required in order to temporarily aid in ordinary operational cash flow. This was for a period of no longer than one month and reserves were fully restored by the end of the financial year.
Going concern
After making appropriate enquiries and considerations, the Trustees are confident that the charity has adequate resources to continue in operational existence for the foreseeable future. The use of reserves was necessary in managing operational cash flow in the year to 30 September 2025, and has continued to be necessary, often due to the somewhat erratic timing of receipts. However, the Trustees are actively pursuing both historic and new funders and are optimistic that the current reserves policy will continue to prove adequate. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Constitution
The charity is a Charitable Incorporated Organisation ("CIO"), no. 1207909, and is constituted under the foundation model.
The charity was originally established under a Trust Deed ("Trust"), no. 803069, dated 31 October 1989. In 2023 the charity trustees resolved to change the legal formation to a CIO, the application of which was granted on 18 April 2024 followed by a formal transfer of assets on 1 January 2025.
Methods of appointment or election of Trustees
Applications from potential trustees are sought from the local church community. There is an interview process and references are obtained including from their church leader.
Any appointment is subject to approval by the Trustees and is recorded in the minutes at a Trustees' Meeting.
3
LIGHTHOUSE FAMILY TRUST
Accounts for the Year ended 30th September 2025
REPORT OF THE TRUSTEES
STATEMENT OF TRUSTEES RESPONSIBILITY
The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.
The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. They are also responsible for safeguarding the charity's assets and hence for taking reasonable steps to prevent and detect fraud and other irregularities.
Signed:
LORNA CHESNEY Chair Date: 20 July 2026
4
Accounts for the Year ended 30th September 2025
LIGHTHOUSE FAMILY TRUST
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE LIGHTHOUSE FAMILY TRUST
I report to the trustees on my examination of the accounts of Lighthouse Family Trust (the "charity") for the year ended 30 September 2025.
RESPONSIBILITIES AND BASIS OF REPORT
As the charity's 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 carried out under section 145 of the 2011 Act and 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.
The charity's trustees consider that an audit is not required under section 144 of the Act and that an independent examination is needed. An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. Therefore I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.
INDEPENDENT EXAMINERS STATEMENT
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did 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.
Signed:
ANDREW CHUTER CIPFA
Date:
5
LIGHTHOUSE FAMILY TRUST
Accounts for the Year ended 30th September 2025
STATEMENT OF FINANCIAL ACTIVITIES
| Receipts Grants Donations Gift aid Other Total receipts Payments Premises costs Rent Service charge Utilities Parking Furniture & equipment Repairs & maintenance Team costs Salaries Supervision Team Development Training Administration Combined insurance Telephone & computer Subscriptions Publicity & advertising Donations Printing & stationery Postage Food & beverages Charges Miscellaneous Total payments Surplus/(deficit) Opening Balance at 1st October Transfer of funds Closing balance |
General Restricted Designated Total Funds Funds Funds Funds 2,125 25,200 - 27,325 9,804 - - 9,804 591 - - 591 470 - - 470 12,990 25,200 - 38,190 3,600 10,800 - 14,400 1,546 - - 1,546 845 634 - 1,479 594 - - 594 - - - - - - - - 11,814 10,911 - 22,725 650 - - 650 - - - - - - 990 990 704 - - 704 809 - - 809 206 - - 206 275 427 - 702 600 - - 600 135 - - 135 187 - - 187 37 - - 37 16 - - 16 788 63 - 851 22,806 22,835 990 46,631 (9,816) 2,365 (990) (8,441) 11,820 7,843 2,394 22,057 5,815 (4,465) (1,350) - 7,819 5,743 54 13,616 2024/25 |
23/24 Total Funds 34,700 9,060 764 249 |
|---|---|---|
| 44,773 | ||
| 14,400 1,732 1,593 438 465 - 20,319 535 - 1,370 721 680 284 - 600 66 158 46 26 935 |
||
| 44,368 | ||
| 405 21,652 - |
||
| 22,057 |
6
LIGHTHOUSE FAMILY TRUST
Accounts for the Year ended 30th September 2025
STATEMENT OF CASH FUNDS
| Cash funds Bank current accounts Bank deposit accounts Cash in hand TOTAL CASH FUNDS |
General Restricted Designated Total Funds Funds Funds Funds 7,819 5,743 54 13,616 - - - - - - - - 7,819 5,743 54 13,616 2024/25 |
23/24 Total Funds 8,807 13,250 - |
|---|---|---|
| 22,057 |
The financial statements were approved by the Trustees on 20 July 2026.
Approved by:
LORNA CHESNEY Chair
7
LIGHTHOUSE FAMILY TRUST
Accounts for the Year ended 30th September 2025
NOTES TO THE FINANCIAL STATEMENTS
1 GENERAL INFORMATION
The charity was registered on 18 April 2024 as a CIO with the Charity Commission under charity number 1207909.
2 ACCOUNTING POLICIES
2.1 Basis of preparation
The accounts are prepared on a receipts and payments basis in accordance with section 133 of the Charities Act 2011, taking into account only transactions falling within the year, and as such contain no accruals or prepayments.
The annual report and financial statements comply with the provision of the statement of recommended practice (SORP) 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.
2.2 Merger accounting
The charity has made use of merger accounting as permitted by section 27 of Charities SORP (FRS 102) in connection with the transfer of assets from the unincorporated charity (no. 803069) to the newly incorporated CIO (no. 12017909) on 1 January 2025, as explained in the Trustees report, in order to fully represent the charity's activity during the transitional period as well as providing comparatives.
2.3 Changes to accounting policies
The accounting policies have been applied consistently throughout the year as in the previous year and no changes have occurred in the reporting period. No material prior year errors have been identified in the reporting period.
2.4 Receipts
Voluntary receipts are received by way of grants, donations and gifts, and are included in the statement of financial activities when received.
Investment receipts are included when received.
2.5 Payments
All costs are allocated between the payment categories on the statement of financial activities on a basis designed to reflect the use of the resource.
There were no employees who received pay over £60,000.
2.6 Fund accounting
Funds are held as either general, designated or restricted.
General funds are unrestricted and available for general use at the Trustees' discretion.
Designated funds are unrestricted but set aside for a particular use as decided by the Trustees. These funds can be reallocated to general funds at the Trustees' discretion.
Restricted funds are used wholly for the purpose of which they were received.
8
LIGHTHOUSE FAMILY TRUST
Accounts for the Year ended 30th September 2025
NOTES TO THE FINANCIAL STATEMENTS
3 INDEPENDENT EXAMINER'S REMUNERATION
The independent examiner's remuneration amounts to a fee of NIL (2024: NIL).
4 TRUSTEES' REMUNERATION AND EXPENSES
None of the Trustees received any remuneration or expenses reimbursements during the year or prior year.
5 STATEMENT OF FUNDS
| Balance at 1st October Receipts Payments Balance at 30th September |
2025 22,057 38,190 (46,631) 13,616 |
2024 21,652 44,773 (44,368) |
|---|---|---|
| 22,057 |
The year to 30 September 2025 is split between the original Trust (no. 803069) and the new CIO (no.1207909) as follows:
| period to period from 31/12/2024 01/01/2025 Balance at 1st October Unincorporated "Trust" (no. 803069) Receipts 5,470 163 Payments (7,238) (6,192) Incorporated "CIO" (no. 1207909) Receipts 9,000 23,557 Payments (4,304) (28,897) Balance at 30th September |
Total 2025 22,057 5,633 (13,430) 32,557 (33,201) |
|---|---|
| 13,616 |
On 4 November 2024, it was agreed by the Trustees to transfer £1,000 in unrestricted funds to the CIO to cover any costs arising. Following that, a further £17,329 was transferred during the formal asset transfer on 1 January 2025, of which £4,797 was restricted. A total of £1,960 in restricted funds were left in the Trust as agreement from the funder to transfer the funds to the CIO was not obtained.
9
LIGHTHOUSE FAMILY TRUST
Accounts for the Year ended 30th September 2025
NOTES TO THE FINANCIAL STATEMENTS
6 INVESTMENT RETURN
| Barclays Current Account NTS RECEIVED RESTRICTED Core funds (1) Rent Salaries Training Total Grants received |
Trust CIO no. 803069 no. 1207909 - 6,200 - 9,000 3,000 7,000 - - 2025 |
2025 72 Combined Total 6,200 9,000 10,000 - 25,200 |
2024 249 |
|---|---|---|---|
| 2024 28,700 3,000 - - |
|||
| 3,000 22,200 |
31,700 |
7 GRANTS RECEIVED
10
LIGHTHOUSE FAMILY TRUST
Accounts for the Year ended 30th September 2025
NOTES TO THE FINANCIAL STATEMENTS
8 RESTRICTED FUNDS
| RICTED FUNDS | ||
|---|---|---|
| Balance brought forward Grant Income Other Core funds (1) Rent Salaries Operations (2) Furniture Development Rebranding Training Balance carried forward Split as follows : - Core funds (1) Salaries Development Rebranding Training |
2025 7,843 25,200 - 33,043 (9,088) (9,000) (4,257) (4,855) - - (100) - 5,743 - 5,743 - - - 5,743 |
2024 5,367 31,700 - |
| 37,067 (25,812) (3,000) - - - - - (412) |
||
| 7,843 | ||
| 2,888 - 4,855 100 - |
||
| 7,843 |
(1) Core funds are unspecified running costs which could include, but are not limited to, rent, utilities and salaries.
(2) It was resolved that £4,465 of unused operations fund would be transferred to general funds in order to support core costs.
11
LIGHTHOUSE FAMILY TRUST
Accounts for the Year ended 30th September 2025
NOTES TO THE FINANCIAL STATEMENTS
9 DEBTORS
Due to preparation on a receipts and payments basis, the following debtors were not reflected in the accounts but outstanding at year end:
| Gift Aid claimable Lease payments in advance Service charge in advance |
2025 604 3,517 843 4,964 |
2024 457 3,517 778 |
|---|---|---|
| 4,752 |
10 CREDITORS
Due to preparation on a receipts and payments basis, the following creditors were not reflected in the accounts but outstanding at year end:
| PAYE Pension payable Service charge |
2025 329 - - 329 |
2024 336 - - |
|---|---|---|
| 336 |
11 PROPERTY LEASE
Although not reflected in the accounts, the CIO currently holds a long term property lease at its premises in Wharf Road.
The lease is for a total of 5 years, ending in December 2029.
The total amount still to be paid on the lease is £57,600 (2024: £276).
12