The Llghthouse {Ireland) IA company Ilmlled by guarantee, not havlng a shar• Catall Annual Report and Audlt8d Financial Statements for the financial year ended 31 March 2023 Quarter Chartèred Accountants and Statutory Auditors St Anne's House 15 Church Street Cathedral Quarter Bolfa8t BT11PG Company Number: N1065006 Charlty Numbor." 102400
The Lighthouse (Ireland) (A company Ilmftod by guorantog, not having a sharo capital) CONTENTS Page Trustees, and Other Information Trustees, Annual R8POrt Statement of Trustees, Responsibilities Independent Auditor's Report 9-11 Statement of Financial Activities 12 Summary Income and Expenditure Account 13 Balance Sheet 14 Notes to the Financial Statement8 15-20
The Lighthouse {Ir8land) (A company Ilmltsd by guarantee, not hmving a 5har& capllall TRUSTEES. AND OTHER INFORMATION Trustees Anne Dorble Enda Young (Re8igned 12 Oclob6r 2022) Sandra Moore Paul Fleming Patricia Abbott Christina Cloyd Charlene Dompsey Davld Hutton Fiona Mooney (Appointed 12 October 20221 Company Sacretary Mrs Sharon Qulnn Charity Numb8r In Nortrn Ireland 102400 Company Regigtration Number NIC65008 Reglstèred Offlce and Prlncipal Addro8S 187-189 Duncairn Gardens Belfrdst Antrim BT15 2GF Audltors Quarter Chartered Accountants atMI Statutory Auditors st Anne's House 15 Church Street Calh8dral Quarter Belfast BT11PG
The Lighthouse (Ireland) IA company Ilmftod by guarant•g, not havlng a sharo capital) TRUSTEES, ANNUAL REPORT for the financial year ended 31 March 2023 The trustees present th61r Trustees, Annual Report combining the Dira¢tors' Report and Twstsfys, Report and the audited financial statements for the financial y8ar ended 31 March 2023. The linancial statements 8r@ prepared in accordan with the Companies Act 20Q6, FRS 102 Th@ Financi81 Reporling Standard applicable In the UK and Republlc of Ireland and Accounting and Reporting by Charities.. statement of Recommended Practlce applicable to charities preparlng their financial statements in a¢cordance with the Financial Reporbng Stsndard applicable In the UK and Republic of Ireland IFRS 1021, The Trustees, Report contains the information required lo be provided in the Trustees, Annual Report under the Slatem6nt of Re(x)mmended Practl¢e (SORP) guldelin6s. The truste&s of the company are also charity trustees for the purpose of charlty law and under the companV8 ¢ons1ilution are known as members of the board of trustees. In this report tha trustees of Th8 Lighthous& (Iraland) pre8enl a surnmary of Its purpos@, governanc8, activities, achlevemonls and finance¥ for th8 financlal year 31 March 2023. Th& company is 8 Ibgistered ¢h&rity and hence lh8 report and r@sulls are presented in a fonn which complies with the requirements of the Companies Act 2006 and, although not oblig8d to comply with the Statement of Recommsndsd Practice appllcable in the UK and Republlc of Ireland FRS 102,{effectlve 1 January 20151, the organisalion has implementsd its recommendations where r@levant in th68e financial statemants. Mlssion, Obloctlves and Strategy Mlsslon Statement The Lighthous8 Ilrelandl works in communities to promote p081tiv& mentsl h8allh and prevent suiclde. To be rècognised as a bèacon of hop8, saving lives and creating a brighter future. To b@ accessible to all, collaborative, 8mpalhy, excell(*nc8, ¢llentwcentred, develop our paople, ¢ommunlty and think big. Objectlve8 The Llghthou8e I1land) was Set UP lo be at th6 heart of th8 community, worklng lo prevent suicide and provide a b8acon of hope lo those affected by sulcide. The Llghthouse {Ireland} 8¢hiev8S this through Ih&lr range of services including,. Counselllng Complementary Theraples Family Support for families bereaved thmugh suicide - Bereavement Supwrt Group Crisis Interventlons - Youth Intewènlion & Support Services - Training and Education - Art Therapy - Advo¢acy Signposting Strategy A8 strated In the Article8 of Association our key objectives shall b@ to work for the assistance of persons who are suicidal, despairing or in distress and thus redu the incidence of suicid& and solf-hami. We will do this by.. Providing or asslst in providlng support, information and appropriate services., and AcptIng r&ferral for tr6atsment from professlonals to @nablè such parsons to re1v@ immediate help, compa88ion and friendship. Alleviating distress and offer asslslance to people who have suffered Ios5 through suiclde or anguish through self-harni by loved ones, by.. Developing support systems withln the communlty and beyond. Promoting the fosleiing of positive mental héalth to ImprDVè the emotional wellbelng of pèoplè residing in Belfast and its environs by.. Taking the lead in the provision of quality servic&s working in collaboration with relevant community and slalutory organisations to ensu thal the SeIteS provided by The Lighthouse (Irelandl sustainabl6, funded and available to those in need. Advancing the education of Ihe publlc into, and raise awareness of, the c4us68 and effe¢t8 of suicide and self.harm into matters relating to tho nature. The Lighthouse {Ir8land} has continued to achieve its 04'ective8 in full and increasad referral rates, despite slallc funding. The benefits that flow from this purpose are an emolionally r6sllient community will) positlV8 mental h8alth
The Lighthouse (Ireland) IA ¢¢)mpany Ilmlted by guarant. not havlng a sharè capltal} TRUSTEES. ANNUAL REPORT for the financial year ended 31 March 2023 and fewer p8opl6 at risk of suicide. Stru¢lure, Governanc8 and Management Structure Thè owanlsation Is g charitabla company limited by guarantee, which was Incorporated on 5 June 2007, The company was established und@r a Memorandum of Associatlon whlch established the objects and powers Df Ihe charitable company and is govern6d under its Articles of Associatfon. The charity has been registered as a charity with HM Revenue and Customs and Charlty Commission of Northarn Ireland, The organisation 18 gov8rn8d by the Board of TnJste&s, elecled as part of the Annual General me@ting. The Trustees are r88ponsiblè for the general management and control Df the charity. The truste88 glvè their tim8 freely and receive no remun@Trtion or other financial ben8ffts. The Board of Trustees meet on a regular basls lo view a ranga of buslne5s matters including governance, organisation object(V88, Strategi¢ direction, bèst practice. funding and a wkle range of other ongoing relevant issues. Governance It is governed by a Board of non-executiva dlredors M?sing eight members drawn from a wide rangè ol experience such as: - Legal Practlce - Human Resource Specialist - Youthlcommunlty - Finance and Governance Clinical & Counselling Services - Service Developmént Review of Activltlos, Achlevoments and Porfonnance In the past 12 months th8 following achievements were highlighted by Th6 LhJhthouse {Irelandl,' Highlrghts by The Lighthou8e Ilreland) from 2022123. -Succ8ssful and continu8s implementatlon of Lighthouse &year strategy12022-2025). -support1 1026 Individuals thn)ugh our crisls intervention SarVi and a lolal of 4980 Planned individual sossions -HSS Hires organised a golf day in m6mory of their colle&gues son and raised £12,0 elfasl Crematorium Donated £12.000 from ftlnds raised through the sale of gold and othèr melals -In joint C8lebration with our colleagues PIPS on the Anlrirn Road wè held a joint event to acknowledge our staff and volunleers commitmènt to clients and 8teadfastness to suicide prev6ntion throughout the Covid-19 pandemic. -A group of friend8 raisad £17,000 from a Quiz night held in tn8mory of their frlend, Conor. -Four spar stores raised a collective total of £5.000 from various fundralsing acllvities held in 8tor&. -we dellvered a joint Flourfsh Conference with PIPS Newry with guest 8p6aker Fr Brian D'Arcy at Oxford Island, -we secured our first 'Employee Wellbeing Sch8mè Wth Balcas, an organisatlon 'WIth over 400 &mploye8s in Enniskillen. -Fundraising Inwme budget of £80,000 was sury)a8sed with an actual fundraising income of £115,820. -The supwrter datsbase h8s contlnued to increase year on year with bi-annual newsletter beirKJ sent approxlmately 500ffj00 vla post and email. Financial R8vlew The Trustees have consistenty followed appropriate accounting princlples wlth due diligenea. The principal source of fundirKJ during th& financlal year was that of resthcted funding which accounts for £472 071 of the total income of £589,083. The Lighthouse Ilrelandl is Indebted to the contlnued support of these fvndlro bodi&s to carry out its objective8 and aotivilles. The major funders in the 2022123 financial year incIled PHA (£231,773), Dapartment of Health (£24,600}, Belfast H8allh ar Soaal Trust 1£87,274}.Without this funding The Lighthouse (Ireland) would not b6 able to continue lo prevant suidde and be a beacon of hope for those aff8Ctad. Flnanclal Results At the 8nd of the financial yèar thè company has assets of £458,56212022 - £497,146) and liabilities of £8,630 (2022 - £7.1521. The net assets of the company have decreased by £140,062).
The Llghthouse (Ireland) (A company Ilmlt8d by guaranteg, not having a share capltaD TRUSTEES, ANNUAL REPORT for the financial yèar ended 31 March 2023 Prlnclpal Rlsks and Uncertaintieg During the course of the year the Board of LlghthDuse (Ir81and) rèviewed the pncipal rlsks of the organlsation. The principal risk the organisation faced In 202212023 a1 continu&s to frdce is the uncertainty of fvnding from the Publlc Health Agency, th8 Belfast Health and Sodal Care Trust and the Departmènt of Health. lIst r8CLyJni8ing this risk The Lighthouse Ilreland} is committed lo contlnulng its mission of preventing suicide and prowding a beacon of hopè lo those affected by suicide. Trust99$ Tha trustees who s8rved throughout the financial y8ar, èxcept as noted. were as follows.. Anne Dorbie Endg Young (Resigned 12 Octobar 2022} Sandra Moore Paul Fleming Patricia Abbott Chrlstlna Cloyd Charfene Dempsey David Hutton Fiona Mooney {Appolnt8d 12 October 2022) In accordance Vh the Constitution, the truslees retire by rotation and. belng eligible, offer themselves frjr re418clion. The seuetary who setved during the flnancial year was.. Mrs Sharon Quinn staff Tralnlng and Development The board continue to work closely with management of The Lighthouse (Ireland) in providing a training budget and ensuring staff and sessional counsellors and therapists avail of all Iralnlng and development opportunities, to ensure that we have the mD8t effici&nt and expertise staff team possible. Compllance wlth Sector-Wid8 Legi81atlon and Standards The company engages pro-actively with legislation, standards and codes which are devaloped for I'he se¢lor. Th Lighthouse Ilreland) subscribes to and is coinpliant with the following.. The Companies Act 2006 The Chaiittes SORP {FRS 102) The Companies Act 20C Charities Act (Northern Ireland) 2008 The Charities SORP (FRS 102) ReBerveg Reserves are needed to bridge the gap beeen spending and receiving Df incom8. to cover unplanned emergency repalrs and other unfores8en èxpenditurè. In the Trustee's view, the r8serves should providè the charity with adequate financial stability and the means for il to meet ts charitabl8 objectives for tha foreseeable fulur8. The Iruslees consider the minimum level of re88¥ves a8 at 31st March 2023 to be £118.018, which Is the equivalent of 3 months funding. Tha unrestrictsd res&rve5 of The Lighthous8 as at 318t March 2023 were £413,827. Access to the unrestricted reseNes would requiro the diswsal of tangible fixed ass@ts. The charity has rèstricted reserv8s lotslling £36,105 al 31 sl March 2023. Thls balance was partly mad6 up of £75,156 provided by D6parbnent of Hèalth and £33,268 provided by th& domianl fund, of whioh £31,115 and £4,117 is lo be ulilised in the 2023124 year. Tha Trustees revlew the amount of that are required to ensur6 they a adequale lo fulfil the chaiTty'S continuing obligations at their wul&r finance me8ting. Volunteer5 Ligmhouse Is a registered charity and depands on the help of volunteers in order to maintaln the level of seIe8S It rrently offers. The Lighthous@ relies on unpald volunteers to support with a range ol areas, including.. Befriending, participating In, supporting or rBpf8senting Lighthouse at fundraising ev@nts. Community health fairs or oth8r communtty events, administrative sUPPOrt, and practttal help within Lighthouse BU11ng.
The Lighthouse (Ireland) (A ¢ompany Ilmlted by guaranteg, not havlng a sham Gapitall TRUSTEES, ANNUAL REPORT for the financial yaar ended 31 March 2023 Golng Concom At the date of approving this report and accounts we are not &war6 of any uncertainllas about thè tharilies abllity to continue as a going concern. Publlc bèn8ftt ststement In shaping our obiecliv88 for the year and planning our actlvilies. the trustees have considered the Charity Commi88ion's guidance "Public b@nefit'. running a charity IPB2}'. Thè Auditor8 Quarter Chartered Accountsnls are deemed to be appointed under saction 487(21 of th9 Companie8 Act 2006. Th6 audltors, Quarter, (Chartered AccountantS} havé indlcated thèir [lIngneSS to continue in Offi in accordance with the provislons of S8Ction 485 of the Companies Act 2008. Approved by the Board of Trusteès on 28 Novombor 2023 and 81gned on113 behalf by: Anne Dorbie Dlrector
The Llghthouse (Ireland) IA company limllgd by guarants6, not havlng a Bhar& capltall STATEMENT OF TRUSTEES, RESPONSIBILITIES for thé ffnancial year e8d 31 March 2023 Th6 trustees, who are also directors of The Lighthouse (Ireland} for the purposes of company law, are re8pon81ble for prgparlng the financial Ststants in aCCdan with applicable law and regulations. Company law requires the twstees as the dlrectors to prepare ffnancial statements for each financial year. Under that law the Irustees have elected to prepara thg flnancial stat8m6nts in accordance with United Kingdom Generally Accepted Accounting Pral¢e (United Kingdom Accountiru Standards and applicable law) including FRS 102 "The Fin8ncial R8porting Standard applicable in th& UK and Republic of Ireland. Section 1A (Small Entities). Under company law th8 tnjstees must not approve th8 flnancial stalements unless thèy are satisfied that they give a tru6 and fair vlew of the stale of affalv6 of the company and of the surplus or deficit of th6 company for that period. In preparing these financial statem@nts, the trustees are required to,. selacl $uitab16 ac¢ounling policigs and apply them consi8tenlly,' obseNa the methods and principl88 in tha Charltles SORP make judgem8nts and 8WOUtrting 88tima18S that are reasonable and prudent,. state whether the financial slalem8nts hav8 been prepared in accordancé with applicable 8ccounllro standard8, identify thos8 Standards, and note th8 8ffect and the reasons for any mat@rlal departure from th088 Standards., and prepare the financial statements on the going conrn basis unl@ss it is Inappropriate to pre8umg that the company will continue In operation. The trustees are responsible for keeplng adequate accountfng records that ar6 sufficient to show and explain the companls transactions and disclose wlth reasonable accuracy at any time the finan(aal position of the company and enabl8 thèm lo ensure thal the financial statements comply with tha Companles Act 201. They are also responsible for 8afeguarding the assets of the company and hence for taking reasonable steps for Ihe prevention and éeleclion of fraud olhar irregularities. In so far as the ttee5 are aware.. there is no r81ev8nt audit Informallon (infom8tion negdéd by the ¢ompany's auditor in ¢onnedion with preparing the auditovs report) Df which the company's auditor 18 unaware, and the trustees have taken all the stsps that Ihey ought to have taken as trustees in order to make themselves awar& of any relevant audit information and to establish that the company's auditor is aware of that Infomiation. Approved by the Board of Trust8gs on 28 November 2023 and 8lgned on Ils behalf by: Anne Dorbie Dlrector
INDEPENDENT AUDITOR'S REPORT to the Members of The Llghthouse (Ireland) IA company Ilmlted by guaranto•, not havlng a sha capltal) Report on tho audtt olthe flnanclal 8tatements Oplnlon We have audited th8 company financial statements of The Lighthouse (Ireland) I'th8 company'} for the flnancial year ended 31 March 2023 whlch Comprise tha Statement of Financial Activities, the Summary Income and Expenditure Account, th& Balance Sheet and notes lo the flnanclal statements. includlng the summary of significant accounting policies s&t out In note 2. The financial reporting frameworf< that h&8 b6en applled in their pr@paratlon is applicablo law and United KinOM Accounting Standards, including FRS 102 'The Financial Reporting Standard applicabl8 In thè UK and Republic of Ireland applying Secllon 1A of that Standard and Accounting and Reportlng by Charities: Statement of Rècommènded Practicè appllcable to charities preparing their accounts in accordance wlth FRS 102. In our opinlon, when r8portSng in a¢cordance with a fair presentation frameworf( th8 financial statements.. glva a true and fair view of the slate of the company's affairs as at 31 March 2023 and of its deficit for the financial yèar then ended,. have boon properly pr@pared In accordance with United Kirodom Ggnerally Acwted Accounting Practicè,, and have be&n prepared in accordance wtth the requir&ments of the Companles Act 2006. Ba513 for oplnlon We conducted our audit in accordance wlth Intemalional Standards on Auditing (UK) (ISAS (UK}} and appllc8bla18W. Our responsibilities under those standards are futher described in the Auditor'8 responsibilities for the audit of the flnanoial statements section of our report. We are independent of the company in ardance with ethical requlraments that arg relevant lo our audtt of the financial stat8mgnts in the Ul induding the FRC'S Ethical Standard, and the Provlsions Available for Audits of Small Entities, in th8 cIrcumstan8 sel out In Note 3 to the financial statem@nts, and we havg fulffllad our other ethical responsibilities in a¢cordano wilh thes6 wuirements. W8 bglleve Ihat th8 audlt evidence w8 hav8 obtained is sufficient and appropriate lo provide a basis for our opinlon. Conclusions relatlng to going concèrn In auditing the financral statements, we have concl1d that the Irusle8s' use of the going con(£rn ba818 of accounting in the proparalion of the financlal statements r8 appropriate. Based on the wot* we have performed, we have not identified any material uncertaintles relating to events or conditlons that individually or collectively, may cast s1gnifint doubt on the compan$ ability to continue as a going conc8m for a pertod of al least e1ve rnonths from the date when the financial statements are aulhort8ed for issue, Our r88ponslbilitses and the responsibillties of the trustèes with respect to going concem are d8scribed in th8 r&levant seclions or this r8POrt. Other Informatlon The other information comprises the information inclLrd8d in the annual report othèr than the linancial statements 8nd our Auditor's Report thereon. The t8&s are responsible for the other information contained withln the annual report. Our opinion on the financial statements not cover the other infomiatlon and, except to thè extent Othe[se explicitly stat&J In our pOrt, we do nol express any fonn of assuranc8 condusion thereon. Our r@sponsibllity is to read tha other inforrnation and, In doing so, consider whether the other infonatIon is materlally inGonsist&nt with the financial slalements or our knowledge obtained in the course of the audit, or otherwise appears lo be mat6rially misslaled. If we identify sud) mat&rial In¢onsist8nc165 or apparent material misslalements we are required lo determine whether this 9lves rise to a materfal misstatement in the financial statements th8ms6lvÈs. If, based on the work we have performed, we conclude that there is a m81erial misstatement of this other Information, wo are r8quired to report Ihal fact We have nothing lo report in thls regard. Opinion on othor matter prescrlbed by the Companlos Ad 20Q6 In our oplnion. based on the work und8rtaken In the cours@ of tha audit.. the information given In the I ruslees, Annual Report for th& financlal year for whlch the finanaal statement8 are pr9pared is consistent with the financlal stataments,. and th6 Trustees. Annuai Report has been prepared in acrdanCe wlth appli¢able18gal requirements.
INDEPENDENT AUDITOR'S REPORT to the Members of The Llghthouse (Ireland) IA company Ilmltod by guaranteè, not havlng a share capltsl} Mattor8 on whl¢h we are requlred to roport by oxcoptlon In the light of our knowledge and understanding of th& company and Its onvironment obtained in the course of the audit, we ha not identifled material misslatemonts in th8 Trustees, Annual Réport. We have nothing to report In re8PgCt of tha following matter8 where the Companies Act 20Gfj require8 US to pOrt to you if, in our opinion: adequale accounting records havè not been kept., or the financial statem8nts are not in agreement wllh the accounting record8 and rètums; or certain dlsclosures of trus16es' remuneration specified by law are not made,. or the trusteas were not entitled to prepare th8 flnancial statements in accOrdare with the small companies regime and takè advantagè of the small companies, 8x8mpiion in praparing the Trustees, Annual R8POrt. Re9ponsibilitie8 Of trustoes for the flnancial stslements As explained mors fully in Ihe Statament of Trustees, Responsibilltles set out on page 8, the trustees are r88ponslblè for the preparation of the financial statem8nts and for being salisfied that th8y give a true and fair view, ar for such intemal control as they determin8 Is necossary lo enable the preparation of financial stalemgnts that are fre6 from material misstatement, whelher due to fraud or error. In preparfng the financlal statements, Ihe truste88 ar8 rasponsible for assessing Ihe company's abillty to continue as a going COnrn, dlsclosing, as applicable, matt related to going Concern and using the going concem basls of accounting unle&s management elther intends to Itquidate the company or to tsase operalions, or has no reallstl alternative but to do so. Auditorfg respon5ibilitl88 for the audlt of the flnancial Statements Our objeclives are lo obtain r8a8onable assurance about whether th8 financial statements as a whole arp free from material mlsslatement whether due to fraud or error, and to i88ue an Auditorf8 R8port that includes our opinion. Raasonable assuran is a high18vel of assurance, bul is not a guarantee that an audit conductèd in accordan with ISAS (UK) will aNvays detect 8 material mis8talem8nt when it exlsts, Misstalements can arise from fraud or error a ar& considerad material If, individually or in th& aggregatg. they could reasonably be expected to inlluence the 8collDmic declsli)ns of users taken on the basis of these finandal slalements. Irregularities, including fraud, are instances cf non-compliance with laws and regulatlon5. We desigrTr procedures in line with our responsibilities. outlined above, lo detecl m8t6ri81 mi8stat8m6nts in respect of irregulariti88, including fraud. The extent to which our procedures are capable of detecting irregulariti&s. Including fraud is detailed below.. Enquiring ofmonagement Idgntifying, evaluating and complying with laws and regulations and whelh8r they ar8 aware of any instsnces of non-complian Detscting and respondlng to the risks of fra and whather they have kn¢Thledge of any actual, suspected or alleged fraud Di8CLJ88iTrJ among the engagement team a8 to how and where fraud might occur In the Finandal Statements including unusual journal entries, complex transactions etc. Obtaining 8n understanding of the legal and regulalory fr8meworf< thè company operates in and focusing on thos@ that have a direct effect on thè Financial Statements. 10
INDEPENDENT AUDITOR'S REPORT to the Members of The Lighthouse (Ireland) {A Company Ilmltgd by guarantoo, no( havlng a 8harg caplta Furthèr Informatlon regardlng tho scopo of our re8ponsibilltles as auditor As part of an audit In accordance with ISAS (UK), we exprcige professional judgemont and maintain professional sceptlC18m throughout thè audit. We also,. Identify and ass6SS th8 risks of material misstatement of the whether due to fraud cr error, design and perform audit procedur8s respon8ive to those risks, and obtaln audit evidence that Is sufflcienl and appropriate lo provide a basis for our opinion. The risk of not detecting a mat8rial misstatement resultlng from fraud is higher than for one resulling from error, as fraud may involve collusion, forg@ry, Intentional omissions, mlsrepresenlations, or tho override of internal control. Obtaln an understsnding of inlemal conlrol relevant to the audit in order to d8sign audll procedures that are appropriats in thè clrcumstancés, but not for the purpose of expressing an opinion on th8 @ffactiven&ss of the company's internal control. Evaluate th& Appropriateness of accounting pollclas used gnd the reasonableness of accounting estimat&s and related di8closur6s made by trusteès. Conclude on the appropriatsness of the trnstees, use of th@ golng concern basis of accountlng and, based on the audit evidence obtsined, whether a mat8rial unc8rtainly exists related to events or Conditions that May cast significant doubt on tho company's ability to cotrtinue as a going concem. If conclude that a material uncertainty exlsts, we are required lo draw attention in our Auditorfs Report b the r81ated disctosures in the flnancial stalements or, if such disclosures are inadequate, lo rnodify our opinion. Our conclusions are based on the audlt eVIden obtained up to the date of our Auditovs Report. How8var, future evénts or condlll¢)ns may cause the th8 company to ceas8 to continue as a going cOnrn. Evaluate the overall presgntation. stNctutB and content of the financial stalernents, including the disclosures, and wh8lh6r the financial statements rgpresent th& underlying Iransactions and events in a manner that achiev85 fair pSentatIon. We communicate with those charged with governanc8 regarding, among oth@r matters, the planned scope and timing of the audit and signifi¢ant audit findings, including any significant deficiencies in Internal control that we identify during our audit. Tho pury)oso of our audlt work and to whom we owe our re$ponslblllties This report is made solaly to the cornpanWs members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit Work has b8èn undèrtaken so thal we mlght state to the company's m8mbers Iho8e matters we are r8quir8d to State to tham in an auditoffs raport and for no other purpose. To Ihe ftEllesl extent P8miitt8d by law, we do not acc6pt or assum8 r8spon8ibilty to anyon& other than the ¢ornpany and the company's members as 8 body. for our audit work, for this repo¢ or for th8 opinions wo have formed. Claran Mccavana {Senlor Statutory Audltor) for and on bahall of QUARTER Chartered Accountants and Statutory Auditors St Anne's House 15 Church Street Cathedral Quarter Belfast BT11PG 28 November 2023 11
The Lighthouse (Ireland) IA company limllpd by guaraJ)tg9, not havlng a sharo capital STATEMENT OF FINANCIAL ACTIVITIES for the financial y8ar ended 31 March 2023 Unroslrlcted Restri¢tsd Funds Funds 2023 2023 Total Unrestricted Restrlcted Fund8 Funds Funds 2023 2022 2022 Total Funds 2022 Noteg Incomlng R080urc88 Donalions and legaci&s Ch8ri1able acttvities - Grants from governments and other co-furKlers 117,012 117,012 80,832 80,832 472,071 472,071 12.411 378,727 3g1,138 Total Incomo 117,012 472,071 589,083 93,243 378,727 471,970 R080ure08 Exp8ndod Charitable activities 146,934 483,211 629.146 128,948 406,647 535,595 Net Incomingloutgolng rosources beforn trangfer8 128,9221 (11,140) (40,062} (35,705) (27,920) 163,6251 Gross transfars been funds 29,326 (29,326) 119,824 1119,824) Net movprnent In lunds lor the financial year 404 140,466) 140,062) 84,119 1147,744) (63,625) Reconciliation of funds: Total funds beginning of ihe year 15 413A23 76,571 489,994 329,304 224,315 553.619 Total funds althe end of the year 413,827 36,105 449,932 413.423 76,571 489,994 The Slalement of Financial Actlvittes includes all gains and108S8s recognised In the financial year. JI income and exp8nditure r8lale to continulng activities. The notes on page3 1510 20 forrn part of tho ftrClal statements 12
Th8 Lighthouse (Ireland) IA company limited by guarantee, not havlng a share capltall SUMMARY INCOME AND EXPENDITURE ACCOUNT for the financial year ended 31 Maroh 2023 Statement of Flnanclal A¢tlvltles 2023 2022 Gross income Unréstricted fvnds R6strfct8d funds 117,012 472,071 689,083 471,970 Total Incomo Total exp8ndltur• 589,083 (629,145 471,970 1535,5Q5) Not Incomel(exp8ndllural (40,062) 163,625) The company has no recognised gain8 or losses oth8r than thè results for th& financlal year. The results for tho flnanclal year have been calculated on the historical cost basis. The notes on page8 15 to 20 fom part of Iha flnanclal statements 13
The Lighthouse (Ireland) IA company Ilmlt&d by guarantèè, not havlng • 8haN capltall Company Numbor: M1066006 BALANCE SHEET as al 31 March 2023 2023 2022 Nol98 Flxed Assets Tangibte 8ssets 11 36,846 48,293 Currènt As86t8 DèblorÉ Cash al bank and in hand 12 10,563 411,153 8,324 440,529 421,716 448,853 Credltors.. Amounts falllng due wlthln one year 13 18,630) 17,152) Net Curr8ntAssots 413,086 441,701 Totsl Asset8 1088 Curr&nl Llabllltles 449,932 489,994 Funds Restricted trLtsl funds General fund (unre5trictedl 38,105 413,827 76,571 413,423 Total funds 15 449,932 489,994 Th88e financial 8tatements have be8n prepawl in accordanc8 wllh tho sp6dal provlslons relatlng to small companles within P8rt 15 ofthe Companies Act 20. The financial stalements have been prepared in accordance with tho provisions applicabl8 to companies subj8ct to the 8m811 companies, regirne and in accordance vvith FRS 102"The Financial Reporting Standard applicable in the UK and Republic of Ireland" applying Se¢lion 1A of thal Stsndard. Approved by the Board of Trustees and authorlsed for Issue on 28 November 2023 and signed on its behalf by Anne Dorbie Director The noie5 on pages 15 to 20 fomi part of the financial statements 14
The Llghthouse (Ireland) IA company Ilmltsd by guaranlea, nol haVIg a 8harn capltth NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2023 GENERAL INFORMATION The Lighthouse (Ireland) is a rnPany limited by guarantee incorporatsd in Northern Ireland. The lStered office of the company 1$ 187-189 Duncairn Gardens. BelfasL Antrim, BT15 2GF which is also th8 principal place of business of th8 company The financlal statements have been presented in Pound {£) whioh is a180 the functional currency of the Company. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following a¢¢ounting Policies have been applied consisl6ntly in dealing wlth Itams which are conskl8rad moterial in relation to the charity's financial $tatement8. Basls of preparatlon The finaneial statements have beèn prepared on the going concern basls under the historical ¢081 convention, modlfied to Include (*rtaln items at falr valuè. The financial slatements have been prepared in awnrdance with the Statement of Recommended Practi (SQRPI 'Accountlng and Raporting by Charities preparlng thoir accounts in 8ccordance with the Finanaal Reporting Standard appllcable the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard. As permitted by the Companie5 Act 2006, the company has varied th8 Standard fonnats In that act for the statement of Financial Activities and the Balance Sheet. Departures from the standard form8t8 ar8 to comply wlth the requirements cf the Charittes SORP and are in compliance with section 4,7, 10.6 and 15.2 of that SORP. statement of compllanco The financial statements of the company for th6 flnandal year ènded 31 March 2023 have been prepargd on the going conc8rn ba8is and in accordance with the Statement of R6commandad Practice {SORP) "Accounting and Reporting by Charities preparing their accounts in accord8neE with th8 Flnandal Rèporting standard applicable in the UK and Republic of Iland FRS 102" applying Section 1A of that standard. Fund accountlng The following are the categorises of funds malntained.. UnraGtrlcted funds Unw8tricted funds consist of G8n6ral and Deslgnaled funds. General funds r8pre88nt amounts which are exndabl@ at the dlscratlon of th8 board, in fiJrtherance of the objectives of the company. Incomlng Resources Voluntary Income or (apital is Included in the Ststemenl of Financial A¢livities when the company is legally entitled to it, its financial value Can be quantified with reasonable cÈrtainty and there is reasonable certainty of its ultimata rècèipt. Entitlement to legacies is considered established when the company has been notified of a dlstrlbullon to made by the ex6CUtors. Income received in advance of due perfomiance under a contract Is accounted for as daferrad incomè unlll earnèd. Grants for activities are recognised as incomo when the related conditions for legal entiuement have be6n met All othèr incomè Is accounted for on an accruals basis. Resour¢es Expended All resources expended are accounted for on an accruals basis. Charitablo aclivilies include costs of s@rvlcas and grants, supwrt costs and depreciation on relaled assets. Costs of genorating funds similarfy includ6 fundraislng activities. Non-staff costs not attributed to one category of activily are allo(%ted or apportioned pn>rata to tha staffing of th8 relevant sarvice. Finan, HR, IT and admlnlstratlve staff Costs are directly attrfbutabla to indlvldual activilles by objectlve. Governance costs are those associated wlth constitutional and ststutory requirements. Tangible fixod a5so15 and deprgciation Tangible fixed assets are staled al cost or at valuation, les8 aecumulstèd depraciation. The charg8 to depreciation is calculated to write off Ihe original cost or valuation of tangible fixed assets, less their ostimated residual value, over their expected useful lives a8 follows.. Loro leasehold property Flxtures, fittings and equlpmenl 6% Slraighl line 25% Reducing Balance 16
The Llghthouse (Ireland) IA company Ilmlted by gwarnnteg, not havlng a share capltall NOTES TO THE FINANCIAL STATEMENTS ontinued for th8 financial y@ar 8nd6d 31 March 2023 Debtors Debtors are reccgnised at the sewement amount due after any dlscount offered. Prepayments are valued at the amount prepald net of any trade dlscounts due. In¢ome recogni5ed by the the company from government ag8ncles and other co-fund@rs, bul not y9t recelved at year end,15 Included In debtors. Cash at bank and In hand Cash at bank and in hand comprises cash on dawslt at banks raqulring l&ss than threa months notice of withdrawal, Taxatlon and defèrred taxation No current or deferred taxatlon arises as the company has begn granted charftablè èxemption. Irrecoverable valued added tax is exp&n8j as incurred. PROVISIONS AVAILABLE FOR AUDrrs OF SMALL ENTITIES In common with many other charitsble companies of our size and nature, we u88 our auditor8 to assist with the prepaff lion ofthe finandal statements. CRITICAL ACCOUNTING JUDGEMEiif AND ESTIMATE8 la) Crltlcal ludgomonts In applylng tho company's accountlng pollcles There ar8 no critical judg&m8nts in apptying th8 company's accounting policies. bl Key accounting esfjmates and assumptions There are no key acutIng estimates and assumplions in applying the company'8 accounling polictes. INCOME DONATIONS AND LEGACIES Unrestrlcted Restrlcted Funds Funds 2023 2022 Donations & L8gaci88 117,012 117.012 80,832 CHARITABLE ACTIVITIES Unmtricted Restricted Funds Funds 2023 2022 Grants fr¢)m governments and other co-funders: Income from Charitable Activities 472,071 472,071 391,138 EXPENDITURE CHARITABLE ACTIVITIE8 Dlroct C08ts other Costs Support C08ts 2023 2022 Costs of Charitable Activitie5 100,178 528,967 629,q45 535,595 SUPPORT COSTS Charltable Actlvltlea 2023 2022 Employe@ Costs Genaral Office Auditllndep8ndent Examiner Fae Depreciation Consultancy Fa&s 431,809 75,504 4.7SO 13.844 3.060 431,809 75,604 4,750 13,B44 3,060 1,558 67,235 4,513 13,613 10.275 528,967 528,967 447,194 16
The Lighthouse (Ireland) {A company Ilmltod by guarantèa, not havlttu a Sharè capltal) NOTES TO THE FINANCIAL STATEMENTS continued for the financial year anded 31 March 2023 ANALYSIS OF SUPPORT COSTS 2023 2022 Employée Costs General Office AudiVlndepgnd8nt Examiner Fee Deprèciatson Consultancy F8as 431,809 75.504 4.7SO 13,844 3,060 351,558 67,235 4,513 13,613 10,275 528,987 447,194 NET INCOMING RESOURCES 2023 2022 Net Incomlng Resource$ are gtated altsr chargingllcredltlng): Depreciation of tanglbla assels Independent Examin8Vs ramuneratlon: independent examination 8ervices 13,844 13,613 4,750 4,513 EMPLOYEES AND REMUNERATION Number of employees The average number of persons employed (including executive tru8t8e8) during the finandal year was a& follows.. 2023 Number 2022 Number Employees 21 16 Thè staff costs comprlse.. 2023 2022 Wages and salari6S Social security costs Pension c¢)8ts 393,289 35,271 16,489 293,146 26.305 14.130 445,049 333,581 10. EMPLOYEE REMUNERATION There are no employees who received employee bongfi18 (excluding employer p&nslon costs} of more than £60,000 for the reporting period.12022.' £nil) Th6 total employee beneflt of key managernent personnel wa5 £76,926 (2022, £73,123), 17
The Lighthouse (Ireland) IA cornpaiiy Ilmltod by guarantee, not havlng a sharo caplta NOTES TO THE FINANCIAL STATEMENTS continuad for the financial year ended 31 March 2023 11. TANGIBLE FIXED ASSETS Long Flthres, 1ga8&hold flttlngs and property equlpment Total Cost At 1 April 2022 Additions 202,295 37,035 2,400 239,330 2,400 At 31 March 2023 202,295 39,435 241,730 Depreclatlon At1 April 2022 Charge for the financral year 158,425 12,141 32,612 1,706 191,037 13,847 At 31 March 2023 170,566 34,318 204,884 Nol book value Al 31 March 2023 31,729 B,117 36.848 At 31 Mgrth 2022 43,870 4,423 48,293 12. DEB TORS 2023 2022 Trade d8btor8 other debtors Taxation and social security costs Prep8yrnenl$ and accwed income 1,145 573 7A06 1A39 1,140 5,793 1,391 10.563 8.324 13. CREDITORS Amounts falllng duè wtthln one year 2023 2022 Trade creditors Taxation ar social security costs Other cffditors Accruals and deferred income 3,683 731 1,192 282 4,947 4,947 8,630 7,152 RESERVES 2023 2Q22 Al the beginning of the year Deficit for the financial year 489,994 140,062} 553,619 (63,6251 Al the end ofthe year 449,932 489,994 18
The Lighthouse (Ireland) (A company Ilmlted by guarantso. not havlng a sharo capltsl} NOTES TO THE FINANCIAL STATEMENTS contlnued for the financial y8ar eDd8d 31 March 2023 15. FUNDS 15.1 RECONCILIATION OF MOVEMENT IN FUNDS Unre8tri¢ted Regtrlcted Funds Funds Total Funds Al 1 April 2021 Movement during the financial year 329,304 84,119 224,315 (147,744> 553,619 (83,625) At 31 Mah 2022 Movement durlng the financial year 413,423 404 76.571 {40,486) 489,994 (40,0621 At 31 March 2023 413.827 36,105 449,932 16.2 ANALYSIS OF MOVEMENTS ON FUNDS Balance 1 April 2022 Incomè Expèndltura Tran8f8r8 between funds Balanco 31 March 2023 Restrf¢ted funds Public Health Authority Department of Haalth oth8r Restrictsd Funds BHSCT st.John of God Ulster Carpets Dormant Fund 231,773 24,600 75.156 87,274 20,0 206,654 49,600 44.041 88.003 61,247 11,738 31,928 (25,119) 25,000 31,115 4,936 32,120 11,738 2,777 {4.2071 873 33,268 4,117 76,571 472.071 483,211 {29,326) 36,105 Unrostrlcted funds Unrèstrlctad general funds 413,423 117.012 145,934 29,326 413,827 Total fund8 489,994 589,083 629,145 449,932 15.3 ANALYSIS OF NET ASSETS BY FUND Fixed assets - charity use Current a99ets Current liabilitles Total Restricted trust funds 858 35,247 38,105 Unr@striGt@d designat8d funds Unrestricted genaral funds (13.6131 49,601 4,560 381.909 9,063 117,683) 413,827 35,988 386,469 18,630) 413,827 36,846 421,716 18,630) 449,932 16. STATUS The company is limited by guarantée not having a share capital. The liablllty of the members Is Ilmited. Every membor of th6 company undertakes to contrlbuta to tha assets of the company In the event of its being wound up white they are member8, or within Dne year thereafter. for the payment of the debts and Ilabllltt6s of the company contracted before they ceas8d to be members, the costs, charges and expenses of wlndlng up. and for the adju8tment of the rights of the contributors among themselves, such amount as may be required, not 8xc8eding £ 1. 19
The Llghthouse {Ireland} {A company Ilmlted by guarante8, not ha¥lng a sharn capltall NOTES TO THE FINANCIAL STATEMENTS continued for Ihe finandal year ended 31 March 2023 17. POST-BALANCE SHEEf EVEENTS Th6re have been no signfficant events affecting th8 Charity slncé the year4nd. 20