The Llghthouse (Ireland) (A company Ilmilèd by guarantee, not havlng a $hMr• ¢apital) Annual Report and Audited Flnanclal Statam8nts for tha financial year ended 31 March 2023 Quarter Chartered A¢ntants and Ststutory Auditor8 St Anne's House 15 Church Street Cathedral Quarter Balfast BT1 IPG Company Numbor: N1065006 Charity Number.. 10241
The Llghthouse (Iroland) IA company 11m1t ty guarant•o. not havlng a sharè ¢apltal CONTENTS Page Trustees, and Other Information Trustees, Annual Report Stalement of Tru8lees' Responsibilities Independent Auditols Report 9- 11 Statement of Financial Activities 12 Summary Income and Expenditure AGcount 13 Balan Sheet 14 Notes to the Financial Statement8 15-20 Supplementary Information relating to the Financial Statements
The Lighthouse (Ireland) IA company lknlted by guaramtga. not havlng a share capltal TRUSTEES. AND OTHER INFORMATION Tru8tée8 Anne Dorbie Enda Young (Resigned 12 O¢lober 2022) Sandra Moore Paul Flemir Patiicia Abbott Christina Cloyd Chadene Dempsey David Hutton Flona Mtsoney (Appointed 12 October 2022) Company Secretary Sharon Quinn Charity Number in Northem Ireland 102400 Company Reglstratlon Number N1065CQ6 Regl8tered Office and Prfnclpal Addrass 187-189 Duncaim Gardens B&lfasl BT15 2GF Audttors Quarter Chartered Aountants and Slalulory Auditors stAnne's House 15 Church Street Cathedral Quarter Belfast BT1 1PG
The Lighthouse (Ireland) IA company limited by guaranto9, not havlng a sharo capital) TRUSTEES, ANNUAL REPORT for the financial year ended 31 March 2023 The trustees present Ihelr Trustees, Annual R8port combining the Directors, Report and Ttaes, Rgport, and the audited financial statemonls for the financial year ended 31 March 2023. The financial statements are prepared in accordanTr wlth Ihe Companies Act 2008, FRS 102 "Th6 Flnancial Reporting Stsndard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Chariti&s'. stat6ment of Recommandad Practlce applicable to charfdes preparfng their financial statements in accordance with the Financial Reporting StandaKJ appllcabla in the UK and R8publlc of Ireland {FRS 102). The Trustees, Report contains Ihe information r8quired to be provided in the Trustees, Annual Report under the statement of Recommended Praoti¢o {SORP} guidelines. The twst6es of the company ar6 also charity tNst8ès for the purpose of Charity law and under the wmpanV8 constitution are known as members of the board of twst@8S. In this r8POrt tha trusleas of Tha Lighthouse <lrelandl present a summary of its purp08e. governance, activltiès, aohievem8nts and finances for tha financlal year 31 March 2023. The company is a regIstar charity and hence the report and results are presented in 8 fomi whlch complie8 Wlth the requiremetts of the Compani85 Act 2006 and, although not obliged to comp5y wlth Ihg Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102,{effectlVg 1 January 2015), the organisatlon has Implemented its recommendations where relevant in th8sg financial stat8m8nts. Mlsslon, Oblectlves and Stratsgy Mlsslon Statamènt Th8 Lighthouse Ilralandl works In communtbes b promote posFllve mental heglth and prevent suicide. To be r8cognisgd a8 8 beacon of ho, saving Iiv8s and ¢atIng a brighter future. To be aSSIble to all, collaborative, empathy, 8xc8118nce, cli8ntkcentred, develop our p60pl6, communty and thlnk big. ObJe¢tlves Thè Lighthouse (Ireland) was set up to be at the heart of the Community, working to prevenl suiudg and provid8 0 beacon of hope to thos& affected by suipAde. The Lighthouse Ilreland) athieves this through their range of services including.. Coun8811ing Complem8nt8ry Therapi88 Family Support for families b8reav8d through suicide - Bereavernent Support Group Crisis Inlerventions - Youth Intejvention & Supwrt SeN18 - Trainlng and Education -Art Therapy - Advocacy Signposting 8trat•gy As sta16d in the Articl6s of Assoolation our key objectives shall b8 to work for the 9551stan of persons who are 8uicidal, despairi or in distress and thus rèduce Ihe incidence of sulcida and self-harm. We will do this by.. Providing or assist in providing suppor( Information and appropriato servlces; and Accepting referral for treatment from professionals to enablè 8uch persons lo receive Immedlata help, Mpassion and friendship. Alloviating distress and offer assistan to Peop16 who hava suffèred loss through suicide or anguish through self-harm by loved ones, by: Developlng support system5 Within the communily and beyond. Promotlng the fostering of positive mental health to improve the emotional wellb&ing of paoplé residin9 In Balfast and ils envlrons by.. Taking the lead in the provision of quality serv18 working in collaboration with relevanl community and statutory organisations to ensure that Ihe serViS provided by The Lighlhouse {Ireland} are suslainable, funded and available lo those in need, Advancing the education of the public into, and raise awareness of, the causes and effecls of suicid& and self-harm and into matters relatlng to tha nature. The Lighthouse {Ir@land) has contlnued lo achieve its objeckns In full and increased referral Trtes, despite st8tic funding. The ben8fit8 that flow from this purpos& are an emotionally resilient communlty with positive mentsl health
The Lighthouse (Ireland) IA ¢omparry limited by guaraiitee, havlng a 8har& capltsll TRUSTEES. ANNUAL REPORT for the financial year &ed 31 March 2023 and fewer peoplo at risk of Suicide. structure, Governance and Managemenl Structuro The organisalion is a charitable company limited by guarantee, which was incorporated on 5 June 2007. The company was èstablished under a Memorandum of Association whlch established the objects and powers of thè charitabl@ company and Is govèrned undgr its Artlclos of Assoclalion. The charity has been registered as a charity wlth HM R&venue and Customs and Charity Commission of Northem Ireland. The organisation is governed by the Board of Tntstsfjs, el8Cted as part of the Annual General Mèeting. The Trustees ara rasponslble for the general management and control of the charily. The Iruslees give their Ilmè fr&8ly and receive no MunratIOn or other financial benefits. The Board of Trustees meet on a regular basis to review a range of business mallers including govemaneè, organisalion objectives, strategic dIrelon, best practicè, funding and a wida r8ng6 of othèr ongoing relevant issuas. Governance 11 Is governed by o Board of non*xecutive éirectors compri8lng eight members drawn from a wide range of expeiience such as.. - Lagal Pracli - Human Resource Specialist - Youthlcommunlty - Finan and Gov8rnance Clinical & Couns811ing Servic88 - Service Development Review of Activities, Achievements and Perforniance In the past 12 months the following achievements were highlightod by Th8 LhthOu8e (Irelandl.. Highlights by The Lighthouse Ilrelandl from 2022123- -succèss1 and continues implementation of Llghthouse 3-year strategy (2022-20251. -SuppDrted 1026 Individuals through our 1$1$ intsrventlon Serv1 and a totsl of 4980 Planned individual 8888ion8 -HSS Hires organis&Y a golf day in mamory of their ¢olleagues son and raised £12,000 -Bglfast Crematorium Donated £12.000 from funds raised through the sale of gold and other metals -In joint lebration with our colleagues PIPS on the Antrlm Road we held a joint event to acknowledge our staff and volunteers commitment to clienls and 8188dfastne88 to suicide prevantion throughoul the Covld-19 pandemic. -A group of friends raised £17,000 from a Quiz night held in m&mory of thalr friènd, Conor. -Four spar stores raised a colleclive total of £5,000 from various fundralsing aclivltlès held in store, -we deltvered a joint Flourish conferen with PIPS Newry with gue8t 8peaker Fr Brian D'Arcy at Oxford Island. -VVe secured our first 'Employee Wellbeing Scheme Wth Balca8, an organi8ation 'Wth ov8r 400 employe8s In Enniskillen. -Fundraising Inooma budget of £80,000 was SUassed wlth an actual fundraising income of £115,820. -Thè supporter database has continued to Increase year on year wllh bannUal nowslftter bging sent approximately Sc-600 via post and email. Flnanclal R&vl6w The Tnjstees have consist6ntly followéd appropriats accounling pnCIpl8S with due diligen. The Principal source of funding during tha flnancial year was that of rasttlcted funding which accounts for £472,071 of th8 total income of £589,083. The Lighthouse {Ir&landl Is Indebted to the continued support of th8se fvrKling bodles to carry out Its objectives and activities. The major funders in thè 2022123 financial year Included PHA (£231,773). Department of Health (£24,600), Belfast Health and Social Trust (£87,274).INilhout Ihls fundlng The Llghlhouse (Ireland) would not be able to continue to prevetrt suicide and be a beacon of hop8 for thoso affected. Flnan¢lal Results At the end of the financial year the company ha3 as5gt8 of £458,56212022 - £497.1461 and liabilities of £8,63012022 - £7,152). The net assets of the company have decreased by £(40.0621.
The Lighthouse {Ireland) (A company Ilmltod by guarantso, not havlng a share capital) TRUSTEES, ANNUAL REPORT for th6 financial year end 31 March 2023 Prlnclpal Rlsk8 and Un¢ortalnt168 During th& cour88 of th8 year the Board of Llghlhouse {Irelandl revlewed the principal risks of the organisation. The principal risk the organisation faced in 202W2023 and continues to face Is the uncertainty of funding from the Public Health Agency, the Belfast Health and Social Care Trust and tha Department of Health. Whllst recognising this risk The Lighthouse Ilrelandl is committed to wntinuing its mission of preventing suicide and providlng a beacon of hope to thosè affected by suictde. Trustsas Th8 trustèas who sgrved throughout the flnanclal year, except as noled, were as follows: Anne Dorbie Endo Young (Resigned 12 October 2022) Sandra Moore Paul Fleming Patricia Abbott Chrlstlna Cloyd Charl6n8 Demps David Hutton Fiona Moon8y (Appointèd 12 October 2022) In accordan with th8 Constitution, the tru8te8s r&tit8 by rotstlon and, being eliglble, offer themselves for re-election. The secretary who seTved during the financial year was.. Mrs Sharon Quinn staff Tralnlng and Dovelopmont The board continue to work closely wllh management of The LighthoLJse {Ireland} in providing a training budget and ensuring staff and sessional coun8ellor8 and therapists avail of all training and development opportunities, to ensure that we have the most effint and gxpertise staff team possibl8. Compllance wlth Sector-wlde Legislation and Standards Th8 company engages pro-actively wlth legislation, stsndards and codes which are d8velop8d for thè seolor. The Lighthouse Ilr81and) subscribas to and is ¢ompllant with the following.. The Compani6s Act 2006 The Charities SORP {FRS 1021 The Companies Act 2006 Charities Act {Northern lTrland) 2008 The Charlties SORP (FRS 1021 Reserves Reserves are needed to bridge the gap IAtw8en spending and rec6iving of Income, lo cover unplanned emergency repairs and other unf0re8een expenditure. In Ihe Trust8e'8 view, th6 resèNés should provide the charity with adequat& flnancial slabillty and the means for it to maet its charitable objectives for the foreseeab fubjre. The trustees consider the mln5mum16val of resee8 as at 31st Marth 2023 to be £118,018, which is th8 equivalent of 3 month8 funding. Tha unrastricted reserves of The Llghthouse as at 31st March 2023 wore £413.827. Access to the unrestrictad resetves would requir8 the disposal of tanglbla fixéd assets. The charity has restsicted re88ni88 tolalling £36.105 at 31st March 2023. This balants was partly made up of £75,156 provided by Department of Health and £33.268 providad by the domiant fund, of which £31,115 and £4,117 is to be uli1È5ed in the 2023r24 year. The Trust88s revi8w th8 amount of reserves that are requlred to ensure they are adequate lo fulfil the charify's continuing oblKJations at their regular finance meeting. Volunteers Ligmhouse Is a registered chaiily and depeIS on th& help of volunteers in ordgr to maintain the level of serv8 It currently offers. The Lighthouse relies on unpaid volunteers to support with a range of areas. including: Bofriending, participating in, supporting or repwnting Lighthous8 at fundraising events. Community health falrs or other community events, admlnlstrattve support. and practical help within Lighthou88 Building.
The Lighthouse {Ireland) {A company Ilmlttrd by guarant8&, not havlng a share capltall TRUSTEES, ANNUAL REPORT for the financial year ended 31 March 2023 Golng Concern At the date of approviThJ Ihls r6POrt and accounts we are not aware of any uncertaintios about the charill&s ability to continue as a going concem. Publ1¢ benefit statemont In shaping our objeclives for tho year and plannino our activibe8, th8 trustees have considered the Charity Commission's guidance "Public benefit.. running a charity {PB21" The AudltOY8 QuArter Chartered Accountants ar8 deamèd to be appointed under 5gclion 487{21 of the Companiès Act 2006. The auditors, Quartar, (Chartered Accountants) havè ir¢dicated thelr willingness to continue in offic6 in aceordanc6 with the provi8ion8 of Section 485 of the Companias Act 2006, Approved by Ihe Board ofTru8tse8 on 28 November 2023 and signed on Its behalf by: Anne Dort)lo Director
The Lighthouse (Ireland) (A company Ilmltad by guaranteo. not having a Bhare capltal STATEMENT OF TRUSTEES. RESPONSIBILITIES forthe financtal year onded 31 March 2023 The trustees, who aro also director3 of The Lighthouse Ilreland) for the purposes of company law, are responslble for prepar(ng the financlal statements In accordance with applicable law 8nd regulations. Company law requires the Iruslees as the directors to prepare financial statements for each financial year. Undèr that law the twstaes have e16Ct6d to prepare the financlal statements in accordan with United Kingdom G6n8rally Accgpled Accounting Practice (Unit@d Kingdom Accounting Standards and applicablo law} including FRS 102 "The Finan¢ig1 Reporting Standard applicable in th8 UK and Republic of Ireland Sactlon 1A (Sm911 Entities). Under company law the twstsos musl not approve the financial 8tatemènls unless they are satisfied that they give a true and fair vlew of the state of affairs of the company and of the sUlUS or deficlt of the company for that pèrlod. In praparlng thesa financial ststements, the trustees are required to, 8618cI suitable accountlng policies and apply them consi5tently,' observe th8 methDds and principl8s In the Charities SORP mak8 judgement8 and accounting 8Stimat@s that ara reasonable and prudent,. slate whether the financial 8tatem8nts have bgon prepared In accordan¢e with appllcable accounting standards. idenlify those standard5, and not8 the 8ff8Ct and Ihg reasons for any matèrial departure from those standards,. and prepare the financial stalements on the going oonc8rn basis unless it is Inappropriatè to pume that the company will continue in operation. The tsustees are responsible for keeping adequate acoounting records that 8r8 sufficient to 8how and èxplain the company's transactions and disdose with reasonable accuracy at any time Ihe finanual position of the company and enable them to 6nsura that thè financial statsments comply with the Companies Act 2W8. They ar8 also responsibte for Bafeguarding the assets of tha company and henoe for taklng reasonable stgps for the prevention and detection ol fraud and other irregularities. In so far as the twslees are aware.. there Is no relevant audit information {infomiatton need by the Company's awlitor in conngctlon with preparlr the audilols report) of whlch the company's auditor is unaware, and th8 trustees have taken all the steps that they ought to have taken as trustees in onler to make thems61vas aware of any leVant audit Information and lo eslabllsh that the company's audilor is aware of that infomiation. Approved by thg Board of Trustoos on 28 NoVèMr2o23 and slgned on its behalf by: Anne Dorble Dlrector
INDEPENDENT AUDITOR'S REPORT to the Members of The Lighthouse {Ir61and) IA company Ilmlt&d hy guarantee, not havlng a $hare capltal Report on the audit of the flnanclal statements Oplnlon W6 hav8 audltèd the company finanaal statements of The Lighthouse Ilrelandl ('the ¢ompanY} for th8 financial year ended 31 March 2023 whlch comprise the Slalement of Flnancial Aclivities, the Summary Income and ExndItUre Aunt, the Balancé She6t and not&8 to the financlal statements, including the summary of significant accounllng policies s8t out in note 2. The financial porting framèwork that has been applled in their preparation Is applicable law and United Klngdom Accounting Standards, including FRS 102 "Th9 Financlal Reportlng Standard applicable in the UK and Republlc of Ireland" applying Section 1A of that staard and Accounting and Reporting by Charitie8'. Statement of Recommended Practlce applicable to charitie8 preparing thelr accounts in accordance with FRS 102. In our opinion, whan reportlng in accordance with a falr presentation framework the finanoial statamènts.. givè a true and fair viaw of the statè of the company's affalrs as at 31 March 2023 and of its deficit for the financlal year Ih8n end8d', have be&n prop8rly prepared in accordance with Unltèd Kingdorn Generally Accepted Accounting PractiC6', and have been prEparEd in accordance with the requirem6nts ofthe Companies Act 2006. Basls for opinion We ¢onducted our audlt In accordance with International Standards on AuditirwJ IUKI IISAS {UKII and applicable laNV. Our rèsponsibilities under those standard5 are further described in the Auditor'8 respon8ibilit18s for the audit of the financial statèments se¢lion of our report. We are independent of the company in accordance wlth ethical r8quiraments that ar8 rolavanl to our audit of the financSal statements in the UK, including the FRC'8 Ethical Standard, and the Provisions Availablg for Audits of Small Entities, in the circum&tsnces set out in Note 3 to the financial slalem8nts. and we have fulfilled our other &thlcal responsibilities in accordance with these requirements. We b81iev8 Ihal the audit 8viden( we have obtained is suffldanl and appropriate to provide a basis br our opinion. Conclusions relating to golng concem In auditing the finan¢ial slatemenls, we have conclud8d that th& trustses, usa of the going concern basis ol accounting in the preparation of the financial statements is appropriat8. Bas6d on tha work we have performed, we have not identified any matetial uncertaintie8 relating to avents or conditions that indlvldually or collectively, may cast significant doubt on the company's ability to continue as a going concern for & period of at least th61ve months from the dale when the financial ststemenls are authoris8d for i88ue. Our responsibilities and th8 r88pon8ibilities of th6 trustges wlth respect to golng conrn are described in the relevant sections of this report. Other Infomiation The other Information comprises the information includ8d in th8 annual report othor than tha financial statements and our Auditor's Report thereon. The trustees are responsible for the other information contain8d wilhin the annual report. Our opinion on the financial statements d(Es not cover th8 other information and, gxcept to the extent Dlh&rwlse explicitly stated in our report, we do not express any form of assurance conclusion thergon. Our responsibility is to road the olhar information and, in doing so, consider whether the other infomiation is matèrlally incon818t6nt wilh the financial statements or our knowledge obtained in the course of the audit, or otherwise app6ars to be m8tarially mi88lated. If w6 idèntlfy such material inconslslencies or apparent malerial misstatemanls, we a r¢quir8d to detemiine whether this glvas rlsè to a material mlsstatemenl in the financial statements th8m88lves. If, based on the work we have perk)rmed, we conclude that there is a material mlsstatemenl of this other information, we are requlred to report that fact We have nothing to r&port in this regard. Oplnlon on other matter prescribed by tho Companlas Act 2006 In our opinion. based on the work undertakon in Ihe course of th& audit- the information given in the Trustees, Annual Report for the finanoial yaar for which the financial statements are prèpared is consistenl with the financial 5tatements', and th9 Trustees, Annual Report has been prepared in 8OrdanCe with applicable18gal wuirements.
INDEPENDENT AUDITOR'S REPORT to the Members of The Lighthouse (Ireland) IA company lThited by guarantw not havlng a $harg capltall Matters on which wg ar0 roquired to report by axcaptlon In the light of our knowledge and underslanding of the company and its environment obtain8d In the course of the audit, we have not identified material misslalements in the Trusteés, Annual Report. We hav& nothing lo report in respect of tha following matters where the Companles Act 2006 requires US to report lo you If, in our opinion.. adequatè accountlng records havè not been kept,, or th@ financlal statem8nts arB not In ag&m&nt with the accounting records and returns., or certain disclosures of trustees, remuneration sp6clfied by law are not made. or the trustees were not entitled to prepare Ihe financial stat8mants in accordance with the small companles regime and take advantage of the smo11 wmpanies, exemption in pparing th& Tru8tees' Annual Report. Responslbllltle$ of trustses for the flnanclal statements As explalned moré ]lY In thè Statement of TNstees' ResponslbS1ities sel out on page 8, the trustees aTr responsible for the pr8parallon of tha financlal statèments and for being satisfied that they give a trug and fair view, and for such Intemal control as they determine is ne88ary lo enabla thè preparation of financial statements that aro free from material mi5Statement. wh8ther due to fraud or error. In preparing the financial 8talemenls, the truste88 ar8 re8pDn8ible for aSSing thè company's abillty to continue as a going cOnrn, disdoslng, as applicable. matters relaled to going conc8m and u8ing th8 going concam basis of accounting unless management either intends to liquidale the company or to C8ase op8rations, or has no raallstic altemative but to do so. AudttOS rnsponslbllltlos for the audlt of the flnanclal statements Our objectives are lo obtain r8asonable assurance aul whether the flnandal statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditorts Report that Includes our opinion. Reasonable assurance is a high levgl of 888uranc8, but is not a guarant8è that an alt conduoted in accordanco with ISA8 (UK} will always delect 8 wnateiial misstatement when il exists. Misstatemenls can arise from fraud or error and are considered material if, individually or in th8 aggregate, they could reasonably b8 8XP8Ctèd to Influen the economic decisions of Use tsken on the basis of these financial st8t8menls. Irregularities, including fraud, are instan$ of norFcompli8nce wilh laws and regulations. We d&sign procedur8s in Ilne with our responsibilities, ouuined above, to delecl material mi88tstements in respect of iffegularitias, induding fraJ. The èxtènt to whlch our procedures are capable of detecting irregularities. including fraud is delailed below.. Enquiring of manag8ment Identifying, avaluating and complying with laws and ragulations and whether they are aware of any instan8 of non-complian Detecting and responding lo the risks of fraud and whether th8y have know16dg@ of any actual, suspected or alleged fraud Dis¢ussing among the engagement team as to how and wh8re fraud might occur in th8 Financ181 Statements Including unusual loum81 entries, complex transactions elc. Obtaining an understand5ng of the legal and regulatory framewo the Company oporates in and focusing on those that have a diroct effect on the Flnanclal Statements, 10
INDEPENDENT AUDITOR'S REPORT to the Members of The Llghthouse (Ireland) IA company Ilmltod by guaranteè, not havlng a sharo ¢apltal) Further Infom)allon Yegardlng the seope of our regponsibilities a8 auditor As part of an audit in acoordance wlth ISAS {UK), we exercise professional judgoment and maintain professlonal SC6Ptlclsm throughout thè audit. We also.. Id8ntify and assess the rlsks of material mlsstalement of the , whother due lo fraud or error, design and p&rfomi audit procedure8 re8ponsive to those risks, and obtain audil evidence that19 suffident and appropriate to provide a basis for our opinion. The risk of not det8clng a material misstatement resulting from fraud Is higher than for one resulting from error, as fraud may involve collusion, forgery, Intèntional omissions, misrepresentations. or the ovenide of Intemal control. Obtsin an understanding of intemal control relgvanl lo the audit in order to design audit procadur&s that are approprlate in the clrcumstsn¢es. bul not for the purpose of expressing an opinion on the eff6ctlvènès8 of th& company's intamal control. Evaluate the appropriatsness of accountfng pollcies used and the reasonableness of accounling e8timales and related disclosures made by tru8tee$. Conclude on the apppriateneS9 of thè trustses, us& of the golng concern basis of accounting and, based on the audit eviden oblained, wheth@r a mat8rial uncertainty exists related to ev8nts or conditions that may ¢a8t significgnt doubl ¢)n the company's ability to continu8 as a going concem. Ir w6 conclude that a materlal UnrtaInty exisls, we are reqUId to draw allention in our Auditor'8 Report to th8 related disdosures in the financlal statemenls or, If such disclosures are inadequate, to rn1fy our opinion. Our conclusions atB based on the audit evidence obtained up to the date of our Audilovs Report. However, futur8 ev8nts or conditions may caus& the the Company to cease to continue as a going concern, Evaluate th8 0ra11 presentatlon, strudure and content of the financial statements, including the disclosur88, and whether the financial statem8nls r8pres8nt th9 underlying transactions and events in a manner that achieves fair pr@S8ntation. We communicate with those tharged with governance regarding. among olhar matters, tha planned scope and timing of the audit and significant audit rindings, including any significant d8fieAencies in int8mal control that we identify durlng our audlt, The purpose of our audlt work and to whom we owe our regponglbilitios Thls report Is mada solely to the ¢ompany's members, as a body, in accordance with Chapter 3 of Part 16 of th6 Companies Act 28. Our audit work has been undertaken so that we mlght State to Ihe company's members those m&tters w8 ar8 wuired to state to them in an audltovs report and for no other purpose. To the fullest extent pennitt8d by law, w8 do not accept or a88um8 responsibilty lo anyonè other than the company and the company's members as a body, for our audit wo, for this r8Wrt, or for the opinions we havé formed. Claran Mccavana (Senlor Statutory Audltor) forand on behalf of QUARTER Chartered Accountants and Statutory Auditors stAnne's House 15 Church Street Cathedral Quarter Belf8St BT1 1PG 28 November 2023 11
The Lighthouse (Ireland) IA company Ilmlted by guaranleo, not havlnu a 8harè capltal) STATEMENT OF FINANCIAL ACTIVITIES for th& financial year 8ndèd 31 March 2023 Unrestrlctod Rgstrl¢ted Funds 2023 Total Unrestricted Restricted Funds Funds Funds 2023 2022 2022 Total Funds 2022 2023 Note8 Incomlng Rèsources Donations andlegacies Chaiitable activitiès - Grants from gov8rnmènts and other Coknfunders 117,012 117,012 80,832 80,832 472,071 472,071 12,411 378,727 391,138 Total income 117,012 472.071 589,083 93,243 378,727 471,970 Resources Expended Charitabl8 a1vItIeS 145,934 483,211 629,145 128,948 4C6,647 535,595 N8t Incomlngloutgolng re¥ources bgfore transfern (28,922) (11,140) {40,0621 135,7051 127,920) {63,625) Gross transfers beiween funds 29,326 129,326) 119,824 {119,824) Nèt movement In funds for the flnanclal year 404 140,468) {40,0621 84,119 {147.744) {63,625) Reconclllallon of fund8: Total funds beginning or the year 15 413A23 76,571 489,994 329,304 224,315 553,619 Total fund8 at the end of the year 413.827 36,105 449,932 413,423 76,571 489,994 Th8 Statemènt of Financial Activities Includes all gains and108ses recognised in th8 financial year. All incom& and expandlturè relate to continulng acttvities, The ne5 on pages 15 to 20 form part of the flnanc181 statements 12
The Lighthouse (Ireland) IA company Ilmlted by guarantèo, not havlng a sharo capltal) SUMMARY INCOME AND EXPENDITURE ACCOUNT for th6 financial year ended 31 March 2023 statement of Financlal Actlvlt188 2023 2022 Gross Inme Unrestrict6d funds Restricted funds 117,012 472,071 589,083 471,970 Total income Total expenditure 589,083 {629,1451 471.97Q 1535,595) Net Incomellexpendlturo) 140,0621 (63,625) The company has no recognisad gains or losses other than the re8uIts for the financial year. The sUltS for the finanal year have been calculated on the hisbri¢al cost basis, The [e5 on pages 15 to 2D forni part ofthe fln8nclal statenl 13
The Llghthouse {Ireland) (A company Ilmitèd by guarantee, not havlnu a share capital) Company Numbpr.. M1065006 BALANCE SHEET as al 31 March 2023 2023 2022 Note8 Fixed A880ts Tangible assets 36.846 48,293 Current Assets D9blors Cash al bank and in hand 12 10,563 411,153 8,324 440,529 421,716 448,853 Creditor8: Amounts falllng duo wllhln onè yèar 13 18,630) (7,152) Net Current Assets 413,086 441,701 Total Assèts less Current Llabllltles 449,932 489,994 Fund8 R85tricted Iru8t funds General fund {unrestiicted) 36,105 413,827 76,571 413,423 Total fundg 15 449,932 489,994 Thasè financial statements have been prepared in accordance with the sp8cial provisions reladnu to small companies withln Part 15 ofthe Companies Acl 2006. The financi8181atemen18 have b96n pparÉd in accordance with the provisions applicabl8 to companies subjèct to Ihe small compani&s' regime and in accordance with FRS 102 "The Finan¢ial Reporting Standard appli(ble in the UK and Republic of Ir@land', applying Section 1A of that Standard, Approved by the 8oard of Trle0S and authorf8ed for18suo on 28 November 2023 and signed on It5 behalf by Anno Dorble Director Th& notes on paw 15 10 20 form part of the financial 8latemer 14
The Lighthouse (Ireland) IA company lknlted by guarnnts8, not havlng a #har& capttall NOTES TO THE FINANCIAL STATEMENTS for tha financial year andad 31 March 2023 GENERAL INFORMATION The Lighthouse (Irelandl is a company limited by guarantee incA)rporated in North6m ltsland. The reglster6d office of the company is 187-189 Duncairn Gardens, Belf8St, Anlrim, BT15 2GF which is also the princlpal placè of business of the company The financial statements have been prosentsd in PouThJ {£) which Is also tha fundlonal currèncy of the oornpany. SUMMARY OF 81GNIFICANT ACCOUNTING POLICIES The following accounting policies hav8 been appllad conslstenlly in dealing with items which are considered material In relation lo the charity's financial stalements. Basts of preparatlon Th8 financial slatements havè been prepared on the going concern basis under the historical cost convention, modified to includ8 Certain Items at fair value. The financlal slalements have been prepared in accordanc wilh the Statgm8nt of Recommended Practlce ISORP}"A¢wunting and Reporting by Charities preparing thélr accounts in accordance wilh the Financial Reportlng Stand8rd applioable in the UK and Republic of Ireland FRS 102" applying Section 1A of that standard. As permitted by the Companies Act 2006, the company ha8 varied the Stsndard formats In that act for the Statement of Financlal Adivitie5 and Ihe Balance Sheet. Departur88 from th& standard fr)rmats are to compty with the requirements of the Chsrities SORP and are in cornplianc8 Wlth section 4.7, 10.6 and 15.2 of that SORP. Stat&ment of compllance The financial statements Df the company for the finanoial year ended 31 March 2023 have been prepad on the going concern basis and in accordanc8 with tha Statement of Recommended practi ISORP) "Accounting 8nd Reporting by Charili8s preparing their accounts In accordance with the Flnandal Rewrting Standard applicable in the UK and Republic of Ireland FRS 102" applylng Sectlon 1A of that Standard. Fund accountlng The following are the calegorfses of funds maintained- Unrostrlctad funds Unre8trict8d funds consist of Genaral and Designated funds. Gen@ral funds represent 8mount8 which are expendable at the discretlon of the board, in furtherance of tho objectives of the company. Incomlng Resources Voluntsry income or capital Is Induded in the Statement of Financial Activiti95 when the company18 legally enlillad to it. its financial value can be quanttFEed wth reasonable (*rtainly and there is rea80nable rtainlY of its ultimate reoaipt. Entitlèment to legacies Is considored established when Ihe company has been notified of a distribution to b6 made by thè &xeculors. Income retslved in advance of due perfonnance under a contract is account8d for as dofarred Incomé until eamed. Grants for activities are recognised as income wh8n the related condition8 for legal enlitlem&nt havè been met. All other Incoma Is accounted for on an accruals basis. ReBource$ Expended All reSoUrS expended are accounted for on an accruals basis. Charttable activitiès Includ& costs of services and grants, support CO815 and depreciation on related assets. Costs of genaling funds similarly Include fundralsing activltiès. Non-staff wsts not attributed to one category of aclivity are allocatad or apportionad pro-rala to the staffing of thè relevant servlce. Finance, HR, IT and administrative staff costs are ditlY attributable to individual activttiès by objective. Governance oosts are those associated wilh constitutionai and statutory requirements. Tangible fixed a880ts and dèprèclation Tangible fixed assets slated at cost or at valuation, less accumulated depreciation. The tharge to depreciation 18 lCulated lo write off the original cost or valuation of tarygible fixed 8S5ets, less Iheir estimated residual value, over their expected useful lives as follows.. Long leasehold propety Fixtures, fittings and equlpmenl 6% Slraight line 250A Reducing Balance 15
The Lighthouse (Ireland) IA Company limited by guarantee, not hevlng a sharg capltall NOTES TO THE FINANCIAL STATEMENTS contlnuad forth@ financial year ended 31 March 2023 Debtors Debtors are recognised at tha setuement amount due after any discount offered. Prepaym8nls are valued at the amount prepaid net of any trade discounts due. Income recognised by the the company from gov&rnment agenclas and olhar co-funders, bul not yet received at year end, is included in debtors. Ca8h at bank and In hand Cash ot bank and in hand compris8s cash on d8POSIt at banks rgquirlng loss than three months notlco of withdrawal. Taxatlon and dofgrrod taxatlon No cunEnt or def8rred taxation arlses as the company has been granted charttable exemption, Irrgcoverable valued add@d tax is 8xp8nsed as incurred. PROVISIONS AVAILABLE FOR AUDITS OF SMALL ENTITIES In common with many other tharitable companies of our size and nature, wé use our auditors lo asslst with the preparation of the flnanctal slalements. CRITICAL ACCOUNTING JUDGEMENT AND ESTIMATES la) Critical judg8mont8 In applylng the company's accountlng pollcles There are no crilical judg@mgnts in applying the company's accounting policies. bl Key accounting p8tsmateg and assumptions There are no key accounting estimates and assumptions in applying th8 Company's accounting pollcies. INCOME DONATIONS AND LEGACIES Unrestricted Regtricted Funds Fund 2023 2022 Donations & Lega¢xs 117,012 117,012 80,832 CHARITABLE ACTIVITIES Unrestricted Restrlctod Fund8 Fund8 2023 2022 Grants from yovèrnments and other co-funders: IncDm& from Charitable Activittes 472,071 472,071 391,138 EXPENDITURE CHARITABLE AcTIVlEs Dlrect Costs othgr C08t8 Support Costs 2023 2022 Costs of Charitable Acllvlties 100,178 528.987 629,145 535,595 SUPPORT COSTS Charltable Activitie8 2023 2022 Employea Costs Gen8ral Office AudiUlndepend6nt Examlnèr Fee Depreciation Consultancy Fees 431,809 75,504 4.750 13,844 3,060 431,81)9 75,51M 4,760 13,844 3,060 351,558 67,235 4,513 13,613 10,275 628.967 628,967 447,194 16
The Lighthouse {Ireland) IA ¢ompany Ilmltad by guaranteo, not havlng a sharo capilall NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 March 2023 ANALYSIS OF SUPPORT COSTS 2023 2022 Employea Costs General Office Audiulndependenl Examiner Fee DepreGiation Consultancy Fees 431,809 75,504 4,750 13,844 3,060 351,558 67,235 4,513 13,613 10,275 528,967 447,194 NET INCOMING RESOURCES 2023 2022 Not Incoming Rgsourcos are stated aftar chargingl(creditlng): Depreciation of tangible assels Independent Examinerfs remuneration". Independent examlnatlon servlGes 13,844 13,613 4,750 4,513 EMPLOYEES AND RENUNERATION Number of employees The av8rage number af per8on8 employad (including executiv8 trustg6s} during thè flnancial year was as follows.. 2023 Number 2022 Number Employeès 21 18 The staff c08ts comprise.. 2023 2022 Wages and salaries Social security ¢osts Pension costs 393,289 35,271 16,489 293.146 2S.305 14,130 445,049 333.581 10. EMPLOYEE REMUNERATION There are no 8mployees who rec8ivad amploye8 benèfft8 (excluding employer pension costs) of more than £60,000 for the reporting period. {2022: £nil) The total employee benefit of key management personnel was £78,926 (2022.. £73.123) 17
The Lighthouse (Ireland) IA company limited by guarantee, not having a sharg ¢apltal) NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 March 2023 11. TANGIBLE FIXED A88ET8 Long Flxtures, leasehold fltting8 and property oqulpment Totsl Co81 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 DoproGlatlon At 1 April 2022 Chargg for the finanolal yèar 158,425 12,141 32,812 1,706 191,037 13,847 At 31 March 2023 170,568 34,318 204,884 Net book value At 31 March 2023 31,729 5.117 36,B46 At 31 March 2022 43,870 4,423 48,293 12. DEBTORS 2023 2022 Tr8de debtors other debtors Taxation and social security costs Prapayments and accrued income 1,145 573 7A06 1.439 1,140 5,793 1,391 10.563 8,324 13. CREDITORS Amounts falling due within ono year 2023 2022 Trade creditors Taxation and sodal securlty costs ¢)ther creditors Accruals and deferred income 3,6153 731 1,192 282 4,947 4,947 8,630 7,152 14. RESERVES 2023 2022 Al Ihe bepinning of the year Deficit for the financial year 489,994 (40,062) 553,81g (63,825) Al the end ofthe year 449,932 489.994 18
The Llghthouse (Ireland) (A company Ilmlied by guaranteo. not ha¥lng a share capllall NOTES TO THE FINANCIAL STATEMENTS contlnued for the financial year ended 31 March 2023 15. FUNDS 15.1 RECONCILLITION OF MOVEMENT IN FUNDS Unrestrictsd Re8tricted Funds Funds Total Funds At 1 April 2021 Movement during thè financial year 329,304 84,119 224,315 (147,744> 553,619 163,6251 At 31 March 2022 fvlovemant durlng tha financlal year 413,423 404 76,571 (40,488} 489,994 140,062} At 31 March 2023 413,827 36,105 449,932 15.2 ANALYSIS OF MOVEMENTS ON FUNDS Balanc8 1 April 2022 Incomo Expendlturg Tran8f8r8 botwggn funds Balancè 31 Mah 2023 Re8tr1cted funds Public Health Authority Department of Health Other Restricted FU15 BHSCT St,John of Gc utster Carpèts Dormant Fund 231,773 24,600 75,156 87,274 20,000 208,654 49,600 44,041 88,003 51,247 11,738 31,928 (25,1191 25,000 31,115 4,936 32,120 11,738 2,777 (4,207) 873 33,268 4,117 78,571 472,071 483,211 (29,326} 36,105 Unreslricted funds Unrestricted general funds 413,423 117.012 145.934 29,326 413,827 Total funds 489,994 589,083 629.145 449,932 15.3 ANALYSIS OF NET ASSETS BY FUND Fixed assets charlty use Current a¥sels Cumnt liabilitlas Total Restricled trust fvnds 858 35,247 36,105 Unrestiicted designated funds Unrestricted general funds 113,613) 49,601 4,560 381,909 9,053 117,683} 413.827 35,988 386,469 (8,630) 413,827 36,846 421,716 {8,630} 449.932 16. STATUS Th8 company is limitad by guarantse not having a share capitsl. The liability of the members is limited. Every member of the company und8rtakes to contributs to the assets of the company in the event of its being wound up while they are members, or within one year thereafter, for the payment of tho debts and liabilities of Ihe company contracted before Ihey ceased to b8 members, and the costs, Charges and exp8nses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1. 19
The Lighthouse (Ireland) {A company lirnited by gugrantQg, not havlng a Sharè capltal NOTES TO THE FINANCIAL STATEMENTS continued br thg financial ye8r ended 31 March 2023 17. POST4ALANCE SHEET EVEE8 Therè hgve been no signlflcant evgnls affecting the Charlty slncé tha year-gnd.
THE LIGHTHOUSE IRELAND (A ¢ompany Ilmlted by guarantse, not havlng a 8haro ¢apllall SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STA TEMENTS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2023 NOT COVERED BY THE REPORT OF THE AUDITORS 21
The Lighthouse (Ireland) IA company 11m1t by guarantsè, not ha¥lng a share capitall SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS Op8rallng Statement for th6 financial y&ar @nd6d 31 March 2023 2023 2022 Income Donations other Income PHA Dèpartsnent of Health Zurlch Comic R&lief Bèlfast HealEh & Social Care Trust Halifax st John of God Dormant Fund Pilgrim trust Balcas LFT Natlonal Lottery 115,820 1,192 231,773 24,6DO 10,000 80,832 12,411 206,521 49,600 4,893 71,079 87,274 3,638 20,000 33,288 30,373 6,145 16,000 10,000 30,000 16,834 589,083 471,970 Expon$98 Wages and salaries Social security costs Staff defined wntribution pension costs Staff training Récruitment Costs Rent payabl8 Rat88 Insurance Light heat Cleaning Repairs and maintenance Printing, postage and stationery Advertl8irvJ Te19phone Computer StS Volunteers Expenses Counselling & Thèrapy Expendiluro oth8r Proj8Ct Costs Literalure & Marl(eting ExpendFLure TravellirvJ and entsrtainmant Legal and prof8S8ional Consultancy fees Audilofsllndepondent Examin8Vs remun8ratlon Bank charges Credit Card charges Bad debts staff welfare Ggneral 8xpanses Subscriptions Depreciation 393,289 35,271 16,489 2,522 293,146 26,305 14.130 6,714 11,263 9,897 953 2.787 3,422 4.742 7.139 6.262 601 6,072 14,334 43 69,470 13,876 5,055 2.275 5,724 10,275 4,513 1,049 11,428 3,197 9,952 2,848 2,393 6,265 17,154 6,211 7,815 18 69,261 10,420 3,990 3,180 1,230 3,060 4,750 1,273 667 727 100 1,791 13,844 1,609 322 13,613 629,148 535,595 Nel dbficit (40,062) 163,625) The supplamentary infonnation does not fomi part of the audited financial statements 22