COMPANY REGISTRATION NUMBER: N1065006
CHARITY REGISTRATION NUMBER: 102400
The Lighthouse (Ireland)
Company Limited by Guarantee
Financial Statements
31 March 2024
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN

The Lighthouse (Ireland)
Company Limited by Guarantee
Financial Ststements
Year ended 31 March 2024
Page
Trustees, annual report (incorporating the director's report)
Independent auditor's report to the members
Statement of financial activities (including income and
expenditure account)
15
Statement of financial position
Statement of cash flows
16
17
Notes to the financial statements
18

The Lighthouse (Ireland)
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 March 2024
The trustees, who are also the directors for the purposes of company law, present their report and the
financial statements of the charity for the year ended 31 March 2024.
Reference and administrative details
Registered charity name
The Lighthouse (Ireland)
Charity registration number
102400
Company registration number N1065006
Principal office and registered 187-189 Duncairn Gardens
office
Belfast
Antrim
BT15 2GF
The trustees
Anne Dorbie
Charlene Dempsey
Mary Isobel Joanne Duncan
Paul Fleming
Davy Hutton
Paul John Francis Luney
Pat Mcintyre
Fiona Mooney
(Appointed 28 November 2023)
(Appointed 28 November 2023)
(Appointed 28 November 2023)
Company secretary
Sharon Quinn
Auditor
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN

The Lighthouse (Ireland)
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 March 2024
Structure, governance and management
Structure
The organisation is a charitsble company limited by guarantee, which was incorporated on 5 June
2007. The company was established under a Memorandum of Association which established the
objects and powers of the charitable company and is governed under its Articles of Association.
The charity has been registered as a charity with HM Revenue and Customs and Charity Commission
of Northern Ireland.
The organisation is governed by the Board of Trustees, elected as part of the Annual General
Meeting.
The Trustees are responsible for the general management and control of the charity. The trustees give
their time freely and receive no remuneration or other financial benefits. The Board of Trustees meet
on a regular basis to review a range of business matters including governance, organisation
objectives, strategic direction, best practice, funding and a wide range of other ongoing relevant
issues. The trustees present their Trustees, Annual Report, combining the Directors. Report and
Trustees, Report, and the audited financial statements for the financial year ended 31 March 2024.
The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland and Accounting and
Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their
financial statements in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102).
The Trustees, Report contains the information required to be provided in the Trustees, Annual Report
under the Statement of Recommended Practice (SORP) guidelines. The trustees of the company are
also charity trustees for the purpose of charity law and under the company's constitution are known as
members of the board of trustees.
In this report the trustees of The Lighthouse (Ireland) present a summary of its purpose, governance,
activities, achievements and finances for the financial year 31 March 2024.
The company is a registered charity and hence the report and results are presented in a form which
complies with the requirements of the Companies Act 2006 and, although not obliged to comply with
the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS
102,{effective 1 January 2015), the organisation has implemented its recommendations where
relevant in these financial statements.
Trustees
The trustees who served throughout the financial year, except as noted, were as follows=
Anne Dorbie
Paul Fleming
Charlene Dempsey
David Hutton
Fiona Mooney
Paul Luney
Pat Mclntyre
Joanne Duncan

The Lighthouse (Ireland)
Company Limited by Guarantse
Trustees, Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2024
In accordance with the Constitution, the trustees retire by rotation and, being eligible. offer themselves
for re-election. The secretary who served during the financial year was.. Ms Sharon Quinn
Governance
It is governed by a Board of non-executive directors comprising eight members drawn from a wide
range of experience such as..
Legal Practice
Human Resource Specialist
Youthlcommunity
Finance and Governance
Clinical & Counselling Services
Service Development
Compliance with Sector-kwide Legislation and Standards
The company engages pro-actively with legislation, standards and codes which are developed for the
sector. The Lighthouse (Ireland) subscribes to and is compliant with the following..
The Companies Act 2006
The Charities SORP (FRS 102} The Companies Act 2006
Charities Act (Northern Ireland) 2008 The Charities SORP (FRS 102)
Public benefit statement
In shaping our objectives for the year and planning our activities, the trustees have considered the
Charity Commission's guidance "Public benefit- running a charity {PB2)"

The Lighthouse (Ireland)
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2024
Objectives and activlties
The Lighthouse {Ireland) works in communities to promote positive mental health and prevent suicide.
To be recognised as a beacon of hope, saving lives and creating a brighter future.
To be accessible to all, collaborative, empathy, excellence, client-centred, develop our people,
community and think big.
Objectives
The Lighthouse {Ireland} was set up to be at the heart of the community, working to prevent suicide
and provide a beacon of hope to those affected by suicide. The Lighthouse (Ireland) achieves this
through their range of services including-
Counselling
Complementary Therapies
Family Support for families bereaved through suicide
Bereavement Support Group
Crisis Interventions
Youth Intervention & Support Services
Training and Education
Art Therapy
Advocacy
Signposting
Strategy
As stated in the Articles of Association our key objectives shall be to work for the assistance of
persons who are suicidal. despairing or in distress and thus reduce the incidence of suicide. We will
do this by-
Providing or assist in providing support, information and appropriate services., and Accepting referral
for treatment from professionals to enable such persons to receive immediate help, compassion and
friendship. Alleviating distress and offering assistance to people who have suffered loss through
suicide, by=
•Developing support systems within the community and beyond.
•Promoting the fostering of positive mental health to improve the emotional wellbeing of people
residing in Belfast and its environs by..
•Taking the lead in the provision of quality services working in collaboration with relevant community
and statutory organisations to ensure that the Services provided by The Lighthouse (Ireland) are
sustainable, funded and available to those in need.
•Advancing the education of the public into, and raise awareness of, the causes and effects of suicide
and into matters relating to the nature.
The Lighthouse (Ireland) has continued to achieve its objectives in full and increased referral rates,
despite static funding. The benefits that tlow from this purpose are an emotionally resilient community
with positive mental health and fewer people at risk of suicide.

The Lighthouse (Ireland)
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2024
Objectives and activities (continued)
Staff Training and Development
The board continues 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 training and
development opportunities, to ensure that we have the most efficient and expertise staff team
possible.
Volunteers
Lighthouse is a registered charity and depends on the help of volunteers in order to maintain the level
of services it currently offers. The Lighthouse relies on unpaid volunteers to support with a range of
areas, including participating in, supporting or representing Lighthouse at fundraising events,
Community health fairs or other community events, administrative support, and practical help within
Lighthouse Building.
Strategic report
The following sections for achievements and performance and financial review form the strategic
report of the charity.

The Lighthouse (Ireland)
Company Limitsd by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2024
Achievements and performance
In the past 12 months the following achievements were highlighted by The Lighthouse (Ireland);
Highlights by The Lighthouse (Ireland) from 2023124..
•Lighthouse first Regional Conference Twenty years of learning" delivered on Sept 13th, 2023, and
attended by almost 300 people
•The 20th anniversary Gala Ball was held in the Europa hotel on 11th November and was a fantastic
success, with over 350 people attending the event and raising the magnificent sum of £62k. It was a
night of glitz. glamour and an opportunity for the charity to celebrate its incredible work. We also had a
fantastic committee helping support this event spearheaded by Des Rice. who has become a lifetime
patron of the charity.
•Lighthouse successfully achieved BACP Organisational accreditation
•We acquired our Bronze Diversity Mark in September 2023
•Successful and continued implementation of Lighthouse 3-year strategy (2022-2025).
•Supported 913 Individuals through our crisis intervention service and delivered a total of 4696
planned individual sessions.
•Successful continuation of our 'Employee Wellbeing Scheme,, ensuring the mental health of our
employees is cared for, to the same level as our clients.
•The fundraising income budget again surpassed expectations with a total of £140k, against an
original target of £120k- 17 % above target.
•There were lots of people doing amazing things for the charity during the year including cycle
challenges, running in the Belfast Marathon, 5-a-side football matches and local corporate partners
who challenged their teams to hike for Lighthouse, grow moustaches, and dye their hair, all to raise
money for us.
•The database continues to grow with the latest edition of the newsletter being sent to almost 700
people either by email or post.
•We had our first legacy of £5,000 and are now developing a Legacy strategy to enable this income
stream to grow for future sustainability.
•Our fundraising lead attended over 25 cheque presentations, allowing her to meet the people who
are fundraising for the charity and build long term relationships.

The Lighthouse (Ireland)
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2024
Financial review
The Trustees have consistently followed appropriate accounting principles with due diligence.
The principal source of funding during the financial year was that of restricted funding which accounts
for £419,329 of the total income of £597,240. The Lighthouse (Ireland) is indebted to the continued
support of these funding bodies to carry out its objectives and activities. The major funders in the
2023124 financial year included PHA {£179,891), Department of Health (£44,300) Belfast Health and
Social Trust (£73,199). Without this funding, The Lighthouse (Ireland) would not be able to continue to
prevent suicide and be a beacon of hope for those affected.
Financial Results
At the end of the financial year the company has net assets of £340,567.
Principal Risks and Uncertainties
During the course of the year the Board of Lighthouse (Ireland) reviewed the principal risks of the
organisation. The principal risk the organisation faced in 202312024 and continues to face is the
uncertainty of funding from the Public Health Agency, the Belfast Health and Social Care Trust and the
Department of Health. Whilst recognising this risk The Lighthouse (Ireland) is committed to continuing
its mission of preventing suicide and providing a beacon of hope to those affected by suicide.
Reserves
Reserves are needed to bridge the gap between spending and receiving of income, to cover
unplanned emergency repairs and other unforeseen expenditure. In the Trustee's view, the reserves
should provide the charity with adequate financial stability and the means for it to meet its charitable
objectives for the foreseeable future. The trustees consider the minimum level of reserves as at 31st
March 2024 to be £176,651, which is the equivalent of 3 months funding
Plans for future periods
Lighthouse is currently in the start period of developing its three year strategic plan{2024-8) and plans
continuing and expanding the activities outlined above in that plan. In terms of services, the charity
will bid to expand to all of Belfast, currently delivering in North, South and West.
Additionally, the charity will further develop its social enterprise 'The Learning Academy, which will
augment its income generation plans and look to further explore possibilities for
amalgamationlmerging with Pips Hope and Support in the Southern Area. It will also look to expand
its fundraising operation (50 % to 75 % ) during this plan lifetime.
Lighthouse will continue to maintain its quality standards including BACP accreditation, Diversity Mark
accreditation (Progressing from bronze to silver) and the Clear standards during the plan period. The
charity will be represented on key groups and committees the Belfast Area Integrated Partnership
Board (AIPB), the Belfast Protect Life Implementation Group (BPLIG). and its stiategic group the
Northern Ireland Protect Life Implementation Group (RPLIG).
Trustees. responsibilitles statement
The trustees, who are also directors for the purposes of company law, are responsible for preparing
the trustees, report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice)-

The Lighthouse (Ireland)
Company Limited by Guarantse
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2024
Company law requires the charity trustees to prepare financial statements for each year which give a
true and fair view of the state of affairs of the charitable company and the incoming resources and
application of resources, including the income and expenditure, for that period.
In preparing these financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the applicable Charities SORP-,
make judgments and accounting estimates that are reasonable and prudent-
state whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charity's transactions and 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
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Auditor
Each of the persons who is a trustee at the date of approval of this report confirms that..
so far as they are aware, there is no relevant audit information of which the charity's auditor is
unaware; and
they have taken all steps that they ought to have taken as a trustee to make themselves aware of
any relevant audit information and to establish that the charity's auditor is aware of that
information.
The trustees. annual report and the strategic report were approved on 22 October 2024 and signed on
behalf of the board of trustees by..
Anne Dorbie
Trustee

The Lighthouse (Ireland)
Company Limited by Guarantee
Independent Auditor's Report to the Members of The Lighthouse (Ireland)
Year ended 31 March 2024
Opinion
We have audited the financial statements of The Lighthouse {Ireland} {the 'charity') for the year ended
31 March 2024 which comprise the statement of financial activities (including income and expenditure
account), statement of financial position, statement of cash flows and the related notes, including a
summary of significant accounting policies. The financial reporting framework that has been applied in
their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting Practice).
In our opinion the financial statements-
give a true and fair view of the state of the charity's affairs as at 31 March 2024 and of its
incoming resources and application of resources, including its income and expenditure, for the
year then ended.
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice.,
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the auditor's
responsibilities ft)r the audit of the financial statements section of our report. We are independent of
the charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees. use of the going concern
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively, may cast significant doubt on the charity's ability
to continue as a going concern for a period of at least twelve months from when the financial
statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described
in the relevant sections of this report.

The Lighthouse (Ireland)
Company Limited by Guarantee
Independent Auditor's Report to the Members of The Lighthouse (Ireland)
(continued)
Year ended 31 March 2024
Other information
The other information comprises the information included in the annual report, other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other information.
Our opinion on the financial statements does not cover the other information and, except to the extent
othe￿iSe explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent with the
financial statements, or our knowledge obtained in the audit or otheNise appears to be materially
misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to determine whether there is a material misstatement in the financial statements or a
material misstatement of the other information. If, based on the work we have performed, we conclude
that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the trustees, report for the financial year for which the financial
statements are prepared is consistent with the financial statements,. and
the trustees, report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the
course of the audit, we have not identified material misstatements in the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2006 requires us to report to you if, in our opinion=
adequate accounting records have not been kept, or returns adequate for our audit have not
been received from branches not visited by us., or
the financial statements are not in agreement with the accounting records and returns., or
certain disclosures of trustees, remuneration specified by law are not made. or
we have not received all the information and explanations we require for our audit.
10

The Lighthouse (Ireland)
Company Limited by Guarantee
Independent Auditor's Report to the Members of The Lighthouse (Ireland)
(conlinued)
Year ended 31 March 2024
Responsibilities of trustees
As explained more fully in the trustees, responsibilities ststement, the trustees {who are also the
directors for the purposes of company law) are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control as
the trustees determine is necessary to enable the preparation of financial statements that are free
from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to
continue as a going concern. disclosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations, or have no realistic alternative but to do so.
11

The Lighthouse (Ireland)
Company Limited by Guarantee
Independent Auditor's Report to the Members of The Lighthouse (Ireland)
(¢ontsnuedJ
Year ended 31 March 2024
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that
an audit conducted in accordance with ISAS {UK) will always detect a material misstatement when it
exists. Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on
the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect
of irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud is detailed below..
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud
and non-compliance with laws and regulations, we considered the following-
the nature of the industry and sector, control environment and business performance including
the design of the remuneration policies, key drivers for directors, remuneration, bonus levels and
performance targets.,
results of our enquiries of management about their own identification and assessment of the risks
of irregularities.,
any matters we identified having obtained and reviewed documentation of their policies and
procedures relating to:
identifying, evaluating and complying with laws and regulations and whether
management were aware of any instances of non-compliance"
detecting and responding to the risks of fraud and whether management have
knowledge of any actual, suspected or alleged fraud-
the internal controls established to mitigate risks of fraud or non-compliance with laws
and regulations.
the matters discussed among the audit engagement team including significant component audit
teams and relevant internal specialists, including tax and valuations specialists regarding how
and where fraud might occur in the financial statements and any potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within
the organisation for fraud and identified the greatest potential for fraud. In common with all audits
under ISAS (UK), we are also required to perform specific procedures to respond to the risk of
management override.
We also obtained an understanding of the legal and regulatory frameworks in operation, focusing on
provisions of those laws and regulations that had a direct effect on the determination of material
amounts and disclosures in the financial statements. The key laws and regulations we considered in
this context included ongoing compliance with the UK Companies Act and tax legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on
the fi'nancial statements but compliance with which may be fundamental for their ability to operate or to
avoid a material penalty.
12

The Lighthouse (Ireland)
Company Limited by Guarantee
Independent Auditor's Report to the Members of The Lighthouse (Ireland)
(continuedj
Year ended 31 March 2024
As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain
professional scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, design and perform audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override
of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees, use of the going concern basis of accounting
and, based on the audit evidence obtained, whether a material uncertainty exists related to
events or conditions that may cast significant doubt on the charity's ability to continue as a going
concern. If we conclude that a material uncertainty exists, we are required to draw attention in
our auditor's report to the related disclosures in the financial statements or, if such disclosures
are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained
up to the date of our auditor's report. However, future events or conditions may cause the charity
to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and
events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings, including any significant deficiencies in
internal control that we identify during our audit.
13

The Lighthouse (Ireland)
Company Limited by Guarantee
Independent Auditor's Report to the Members of The Lighthouse {Ireland)
(continued)
Year ended 31 March 2024
As explained more fully in the Trustees, Responsibilities Statement (set out on pages 7 and 8). the
trustees are responsible for the preparation of the financial statements and for being satisfied that they
give a true and fair view. Our responsibility is to audit and express an opinion on the financial
statements in accordance with applicable law and International Stsndards on Auditing (UK). Those
standards require us to comply with the Financial Reporting Council's (FRC'S) Ethical Standard for
Auditors,, in the circumstances set out in note 23 to the financial statements.
Use of our report
This report is made solely to the charity's members, as a body. in accordance with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charity's members those matters we are required to state to them in an auditor's report and for no
other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to
anyone other than the charity and the charity's members as a body, for our audit work, for this report.
or for the opinions we have formed.
Conor Dolan FCA (Senior Statutory Auditor)
For and on behalf of
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN
22nd October 2024
14

The Lighthouse (Ireland)
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2024
2024
Restricted
funds Total funds
2023
Unrestricted
funds
Total funds
Note
Income and endowments
Donations and legacies
Charitable activities
other trading activities
other income
21,796
21,796
419,329
155,957
158
13,752
472,071
102,068
1,192
419,329
155,957
158
Total income
177,911
419,329
597,240
589,083
Expenditure
Expenditure on raising funds..
Costs of other trading activities
Expenditure on charitable activities
Total expenditure
{25,605)
{25,605)
(234,949) (446,051) {681,000) {629,145)
{260.554) (446,051) (706,605) {629,145)
10,11
Net expenditure
(82,643)
(26,722) {109,365)
(40,062)
Transfers be￿een funds
(4,906)
4,906
Net movement in funds
(87,549)
(21,816) (109,365)
(40,062)
Reconciliation of funds
Total funds brought forward
Total funds carried forward
413,827
36,105
14,289
449,932
340,567
489,994
326,278
449,932
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 18 to 28 form part of these financial statements.
15

The Lighthouse (Ireland)
Company Limited by Guarantee
Statement of Financial Position
31 March 2024
2024
2023
Note
Fixed assets
Tangible fixed assets
17
24,358
36,846
Current assets
Debtors
Cash at bank and in hand
18
11,650
323,967
10,563
411,153
421,716
335,617
Creditors: amounts falling due within one year
Net current assets
19
(19,408)
316,209
340,567
{8.630)
413,086
Total assets less current liabilities
Net assets
449,932
340,567
449,932
Funds of the charity
Restricted funds
Unrestricted funds
14,289
326,278
36,105
413,827
Total charity funds
21
340.567
449,932
These financial statements were approved by the board of trustees and authorised for issue on 22
October 2024, and are signed on behalf of the board by:
Anne Dorbie
Trustee
The notes on pages 18 to 28 forni part of these financial ststements.
16

The Lighthouse (Ireland)
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2024
2024
2023
Cash flows from operating activities
Net expenditure
(109,365)
(40,062)
Adjustments for..
Depreciation of tangible fixed assets
Interest payable and similar charges
Accrued income
13,418
1,318
(5,847)
13,847
1,273
Changes in."
Trade and other debtors
Trade and other creditors
5,513
10,025
(2,239)
1,478
(25,703)
Cash generated from operations
(84,938)
Interest paid
Net cash used in operating activities
(1,318)
(86,256)
(1,273)
(26,976)
Cash flows from investing activities
Purchase of tangible assets
Net cash used in investing activities
(930)
(930)
(2,400)
(2,400)
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
(87,186)
411,153
{29,376)
440,529
411,153
323,967
The notes on pages 18 to 28 form part of these financial statements.
17

The Lighthouse (Ireland)
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2024
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is 187-189 Duncairn Gardens, Belfast, Antrim, BT15 2GF.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustee5 for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or
endowment funds.
18

The Lighthouse (Ireland)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity., it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable, and its amount can be measured reliably.
legacy income is recognised when receipt is probable, and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which it relates:
expenditure on raising funds includes the costs of all fundraising activities, events,
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
be￿een the activities they contribute to on a reasonable. justifiable and consistent basis.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The
aggregate benefit of lease incentives is recognised as a reduction to expense over the lease
term, on a straight-line basis.
19

The Lighthouse (Ireland)
Company Limitsd by Guarantee
Notes to the Financial Statements (eontinued)
Year ended 31 March 2024
Accounting policies (continued)
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows-.
Long leasehold improvements
Fixtures and fittings
6 % straight line
25 % reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generating unit to which the asset belongs. The cash-generating unit is the smallest
identifiable group of assets that includes the asset and generates cash inflows that largely
independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
20

The Lighthouse (Ireland)
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
Accounting policies (contlnued)
Financial instruments (continued)
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can othewise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes
recognised in the statement of financial activities, with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are
individually significant, these are assessed individually for irnpairment. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.
Vvhen contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
21

The Lighthouse (Ireland)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Limited by guarantee
The company is limited by guarantee not having a share capital. The liability of the members is
limited.
Every member of the company undertakes to contribute 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 the debts and liabilities of the company contracted before they ceased to be
members, and the costs, charges and expenses of winding up, and for the the adjustment of the
rights of the contributors among themselves, such amount as may be required, not exceeding £1.
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donations
Donations
16,796
16,796
13,752
13,752
Legacies
Legacies
5,000
5,000
21,796
21,796
13,752
13,752
Charitable activities
Restricted Total Funds
Funds
2024
Restricted Total Funds
Funds
2023
PHA
BHSCT
Department of Health
Dormant Fund
Pilgrirn Trust
st John of God Foundation
Zurich
LTF
Magill Family Trust
Balcas
Halifax
National lottery
179,891
73,199
44,300
33,619
30,000
20,000
10,000
15,000
10,000
3,320
179,891
73,199
44,300
33,619
30,000
20,000
10,000
15,000
10,000
3,320
231,773
87,274
24,600
33,268
30,373
20,000
10,000
15,000
231,773
87,274
24.600
33,268
30,373
20,000
10,000
15,000
6,145
3,638
10,000
6,145
3,638
10,000
419,329
419,329
472,071
472,071
22

The Lighthouse (Ireland)
Company Limited by Guarantee
Notes to the Financial Statsments (continued)
Year ended 31 March 2024
Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Fundraising events
Training
151,341
4,616
151,341
4,616
102,068
102,068
155,957
155,957
102,068
102,068
Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Other income
158
158
1,192
1,192
Costs of other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
staging events
25,605
25,605
10. Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Charitable Activity
Support costs
188,988
45,961
193.727
252,324
382,715
298,285
234,949
446,051
681,000
Unrestricted
Funds
Restricted Total Fund5
Funds
2023
Charitable Activity
Support costs
75,860
70,074
38,162
445,049
483,211
114,022
515,123
145,934
629,145
23

The Lighthouse (Ireland)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
11. Expenditure on charitable activities by activlty type
Activities
undertaken
directly Support costs
Total funds
2024
Total fund
2023
Charitable Activity
Governance costs
382,715
286,674
11,611
669,389
11,611
629,145
382,715
298,285
681,000
629,145
12. Analysis of support costs
Analysis of
Support
Costs Total 2024 Total 2023
staff costs
Premises
General office
Finance costs
Governance costs
252,324
15,625
17,810
915
11,611
252, 324
15,625
17,810
915
11,611
298,285
431,809
78,564
4,750
298,285
515,123
13. Net expenditure
Net expenditure is stated after chargingl(crediting)'.
2024
2023
Depreciation of tangible fixed assets
Operating lease rentals
13.418
2,621
13,847
2,522
14. Auditors remuneration
2024
2023
Fees payable ft)r the audit of the financial statements
5,700
4,750
15. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows..
2024
2023
Wages and salaries
Social security costs
Employer contributions to pension plans
478,892
34,693
19,558
393,289
35,271
16,489
533,143
445,049
24

The Lighthouse (Ireland)
Company Limited by Guarantee
Notes to the Financial Statements fcontinued)
Year ended 31 March 2024
15. Staff costs (continued)
The average head count of employees during the year was 22 (2023: 21).
No employee received employee benefits of more than £60,000 during the year (2023.. Nil).
Key Management Personnel
Key management personnel include all persons that have authority and responsibility for
planning, directing and controlling the activities of the charity- The total compensation paid to key
management personnel for services provided to the charity was £117.006 (2023.'76,926)
16. Trustee remuneration and expenses
The trustees were not paid or received any other benefits from employment neither where they
reimbursed expenses during the year.
17. Tangible fixed assets
Long
leasehold Fixtures and
improvements
fittings
Total
Cost
At 1 April 2023
Additions
202,295
39,435
930
241,730
930
At 31 March 2024
202,295
40,365
242,660
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
170,566
12,138
182,704
34,318
1,280
204,884
13,418
35,598
218,302
Carrying amount
At 31 March 2024
19,591
31,729
4,767
24,358
36,846
At 31 March 2023
5,117
18. Debtors
2024
2023
Trade debtors
Prepayments and accrued income
Other debtors
1,145
1,439
7,979
10,554
1,096
11,650
10,563
25

The Lighthouse (Ireland)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
19. Creditors: amounts falling due within one year
2024
2023
Trade creditors
Accruals and deferred income
Social security and other taxes
3,861
5,700
9,847
19,408
3,683
4,947
8,630
20. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £19,558 (2023.. £16,489).
21. Analysis of charitable funds
Unrestricted funds
At
31 March 202
At
1 April 2023
Income Expenditure
Transfers
General funds
413,827
177,911
(260,554)
(4.906)
326,278
At
31 March 202
At
1 April 2022
Income Expenditure
Transfers
General funds
413,423
117,012
(145,934)
29,326
413,827
Restricted funds
At
31 March 202
At
1 April 2023
Income Expenditure
Transfers
Public Health Agency
Department of Health
BHSCT
St John of Gods
Ulster Carpets
Dormant Fund
179,891
44,300
73,199
20,000
(179,891)
(44,300)
(73,177)
(19,882)
22
991
873
4,117
33,619
(33,603)
4,133
26

The Lighthouse (Ireland)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
21. Analysis of charitable funds (continued)
Zurich
Halifax
Pilgrim Trust
LFT
National Lottery
Balcas
Magill Trust
10,000
3,638
1,331
15,000
1.146
10,000
(24,906)
{3,638}
(26,654)
(30,000)
4,906
30,000
15,000
4,677
1,146
3,320
3,320
10,000
419,329
(10,0001
(446,051)
36,105
4,906
14,289
At
31 March 202
At
1 April 2022
Income Expenditure
Transfers
Public Health Agency
Department of Health
BHSCT
St John of Gods
Ulster Carpets
Dormant Fund
Zurich
Halifax
Pilgrim Trust
LFT
National Lottery
Balcas
Magill Trust
231,773
24,600
87,274
20,000
{206,654)
(49,600)
(88,003)
(51,247)
(11,738)
(31,928)
{25,119)
25,000
4,936
32,120
11,738
2,777
(4,207)
873
33,268
10,000
3,638
30,373
15,000
10,000
6,145
4,117
10,000
3.638
1,331
15,000
(29,042>
{10,000}
(4,999)
1,146
76,571
472,071
(483,211)
(29,326)
36,105
The transfer from general frjnds to restricted, came from unrestricted donations Zurich
provided,which was used to aid the overspend on the Zurich fund.
27

The Lighthouse (Ireland)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
22. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
24,358
321,328
(19,408)
326,278
24,358
335,617
(19,408)
340,567
14,289
14,289
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
35,988
386,469
{8,630)
413,827
858
35,247
36,846
421,716
(8,630)
449,932
36,105
23. Ethical standards
In common with many other businesses of our size and nature we use our auditors to assist with
the preparation of the financial statements.
24. Taxation
The company is a registered charity, and as such is entitled to tax exemptions on income and
profits in futherance of the charity's primary objectives.
25. Cont5ngencies
A contingent liability exists to repay grants and Trust monies received should certain conditions
not be fulfilled by the charity. In the opinion of the Trustees, the terms of the Letters of Offers
have been, or will be, complied with and no liability is expected.
26. Analysis of changes in net debt
At
At 1 Apr 2023 Cash flows 31 Mar 2024
Cash at bank and in hand
411,153
(87,186)
323,967
27. Related Parties
The Trustees have considered guidance in relation to related paty transactions and believe
there are no transactions that require disclosure.
28