Charity Registration No: 803069
LIGHTHOUSE FAMILY TRUST
ANNUAL ACCOUNTS
FOR THE YEAR ENDED
30th SEPTEMBER 2023
LIGHTHOUSE FAMILY TRUST
Accounts for the Year ended 30th September 2023
CONTENTS
| Page | |
|---|---|
| Legal and administrative information | 1 |
| Report of the Trustees | 2 - 3 |
| Independent examiners report | 4 |
| Statement of financial activities | 5 |
| Statement of cash funds | 6 |
| Notes to the financial statements | 7 - 10 |
LIGHTHOUSE FAMILY TRUST Accounts for the Year ended 30th September 2023
LEGAL AND ADMINISTRATIVE INFORMATION
| CHARITY NAME | Lighthouse Family Trust |
|---|---|
| WORKING NAME | Assure |
| REGISTERED NUMBER | 803069 |
| TRUSTEES | Lorna Chesney (Chair) |
| Timothy Platts | |
| Fiona Thomas | |
| Paul Withams | |
| Kathleen Playle | |
| 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
Accounts for the Year ended 30th September 2023
LIGHTHOUSE FAMILY TRUST
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 2023.
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 Trust Deed dated 31 October 1989.
OBJECTIVES AND ACTIVITIES
Policies and objectives
The Trust'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 Trust 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 2022-2023, an average of 38% per month of our support services (including counselling and administrative support) was provided on a voluntary basis.
ACHEIVEMENT 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 Trust 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.
FINANCIAL REVIEW
Principle funding
The principal funding source is that of grants and donations.
2
LIGHTHOUSE FAMILY TRUST
Accounts for the Year ended 30th September 2023
REPORT OF THE TRUSTEES
FINANCIAL REVIEW - continued
Reserves policy
The Trust’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.
Going concern
After making appropriate enquiries and considerations, the Trustees have a reasonable expectation that the Trust has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Constitution
The charity was established under a Trust Deed dated 31 October 1989. The charity is registered with The Charity Commission as a Registered Charitable Trust under the number 803069.
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.
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 trust deed. 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:
3
LIGHTHOUSE FAMILY TRUST
Accounts for the Year ended 30th September 2023
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE LIGHTHOUSE FAMILY TRUST
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30 September 2023.
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 Trust’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:
4
LIGHTHOUSE FAMILY TRUST
Accounts for the Year ended 30th September 2023
STATEMENT OF FINANCIAL ACTIVITIES
| Receipts Grants Donations Gift aid Other Total receipts Payments Premises costs Rent Service charge Office insurance Utilities Parking Furniture & equipment Repairs & maintenance Team costs Salaries Supervision Team Development Training Administration Professional insurance Telephone & computer Printing & stationery Publicity & advertising Rebranding Subscriptions Food & beverages Postage Donations Charges Miscellaneous Total payments Surplus/(deficit) Opening Balance at 1st October Transfer of funds Closing balance |
General Restricted Designated Total Funds Funds Funds Funds 2,860 14,900 - 17,760 7,287 - - 7,287 765 - - 765 144 - - 144 11,056 14,900 - 25,956 5,200 9,200 - 14,400 1,437 - - 1,437 368 - - 368 1,130 - - 1,130 475 - - 475 - - - - 312 - - 312 4,061 4,854 6,274 15,189 530 - - 530 - - - - - 888 - 888 321 - - 321 541 - - 541 116 - - 116 - - - - - - - - 180 - - 180 15 - - 15 56 - - 56 600 - - 600 16 - - 16 393 - - 393 15,751 14,942 6,274 36,967 (4,695) (42) (6,274) (11,011) 17,369 5,409 9,885 32,663 3,238 (3,238) - 15,912 5,367 373 21,652 2022/23 |
21/22 Total Funds 18,100 13,988 981 11 |
|---|---|---|
| 33,080 | ||
| 14,400 1,388 326 556 377 - 66 18,332 245 - 1,395 368 605 33 132 500 511 19 74 600 17 239 |
||
| 40,183 | ||
| (7,103) 39,766 - |
||
| 32,663 |
5
LIGHTHOUSE FAMILY TRUST
Accounts for the Year ended 30th September 2023
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 2,652 - - 2,652 13,260 5,367 373 19,000 - - - - 15,912 5,367 373 21,652 2022/23 |
21/22 Total Funds 7,246 25,000 417 |
|---|---|---|
| 32,663 |
The financial statements were approved by the Trustees on 9th July 2024.
Approved by:
LORNA CHESNEY Chair
6
LIGHTHOUSE FAMILY TRUST
Accounts for the Year ended 30th September 2023
NOTES TO THE FINANCIAL STATEMENTS
1 ACCOUNTING POLICIES
1.1 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.
1.2 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.
1.3 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.
1.4 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.
1.5 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.
2 INDEPENDENT EXAMINER'S REMUNERATION
The independent examiner's remuneration amounts to a fee of NIL (2022: NIL).
3 TRUSTEES' REMUNERATION AND EXPENSES
None of the Trustees received any remuneration or expenses reimbursements during the year or prior year.
7
LIGHTHOUSE FAMILY TRUST
Accounts for the Year ended 30th September 2023
NOTES TO THE FINANCIAL STATEMENTS
4 STATEMENT OF FUNDS
| Balance at 1st October Receipts Payments Balance at 30th September |
2023 32,663 25,956 (36,967) 21,652 |
2022 39,766 33,080 (40,183) |
|---|---|---|
| 32,663 |
| 5 INVESTMENT RETURN Barclays Current Account 6 GRANTS RECEIVED RESTRICTED Core funds* Rent Salaries Training Total Grants received |
2023 144 2023 9,100 4,500 - 1,300 14,900 |
2022 11 |
|---|---|---|
| 2022 5,600 4,500 8,000 - |
||
| 18,100 |
8
LIGHTHOUSE FAMILY TRUST
Accounts for the Year ended 30th September 2023
NOTES TO THE FINANCIAL STATEMENTS
7 RESTRICTED FUNDS
| RICTED FUNDS | ||
|---|---|---|
| Balance brought forward Grant Income Other Core funds Rent Salaries Operations Furniture Development Rebranding Training Balance carried forward Split as follows : - Core funds Salaries Development Rebranding Training |
2023 5,409 14,900 - 20,309 (9,100) (4,500) (454) - - - - (888) 5,367 - - 4,855 100 412 5,367 |
2022 6,482 18,100 - |
| 24,582 (6,367) (4,500) (7,546) (3,773) (1,082) 4,855 (500) (260) |
||
| 5,409 | ||
| - 454 4,855 100 - |
||
| 5,409 |
*Core funds are unspecified running costs which could include, but are not limited to, rent, utitilies and salaries.
9
LIGHTHOUSE FAMILY TRUST
Accounts for the Year ended 30th September 2023
NOTES TO THE FINANCIAL STATEMENTS
8 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 |
2023 273 3,517 511 4,301 |
2022 203 3,514 415 |
|---|---|---|
| 4,132 |
9 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 Music licence Service charge |
2023 186 - 99 - 285 |
2022 448 51 - 415 |
|---|---|---|
| 914 |
# PROPERTY LEASE
Although not reflected in the accounts, the Trust 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 2024.
The total amount still to be paid on the lease is £14,676 (2022: £29,050).
10