COMPANY REGISTRATION NUMBER: N1065006
CHARITY REGISTRATION NUMBER: 102400
The Lighthouse (Ireland)
Company Limited by Guarantee
Financial Statements
31 March 2025
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN

The Lighthouse (Ireland)
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2025
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)
14
Statement of financial position
15
Statement of cash flows
16
Notes to the financial statements
17
The following pages do not form part of the financial statements
Detailed statement of financial activities
29
Notes to the detailed statement of financial activities
31

The Lighthouse (Ireland)
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report)
Year ended 31 March 2025
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 2025.
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
P Fleming
Davy Hutton
Paul John Francis Luney
Pat Mcintyre
Fiona Mooney
(Resigned 29 April 2025)
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) (continuedj
Year ended 31 March 2025
Structurej governance and management
Structure
The organisation is a charitable 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 Ihe 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 presenl their Trustees, Annual Report, combining the Directors, Report and Trustees,
Report, and the audited financial statements for the financial year ended 31 March 2025.
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.. Slatement of Recommended Practice applicable to charities preparing Iheir
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 2025.
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 implemenled 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 Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
In accordance with the Constitution, the trLrstees retire by rolation 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
Business
Youthlcommunity
Finance and Governance
Clinical & Counselling Services
Service Development
Compliance with Sector-wide 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 IFRS 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
Charty 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 2025
Objectives and activities
The Lighthouse (Irelandl works in communities to promote positive menlal 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 Lighlhouse (Ireland) was set up to be at the heart of the communty, 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 wilhin 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
communily and statutory organisations to ensure that the Setvices 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 benefils that flow 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 2025
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.
Achievements and performance
In the past 12 months the following achievements were highlighted by The Lighthouse (Ireland).
Highlights by The Lighthouse (Ireland) from 2024125=
Supported 908 Individuals through our crisis intervention setvice and delivered a total of 5292
planned individual sessions.
Lighthouse 2nd Regional Conference "HOPE 24" occurred on Sept 9th, 2024, and was attended
by almost 250 people
Lighthouse successfully retained its BACP Counselling accreditation
Lighthouse retained its Bronze Diversity Mark for 24125
Successful and continued implementation of Lighthouse 3-year strategy (2022-2025)
New training contracts delivered for Wrightbus , Colloide , Belfast City Council . Friends Forever
International and Women's Voices
Signed up to Equality commission Race Charter
Achieved member status of Belfast Business Promise
One of the first 15 to be accredited as Take 5 workplace Ambassadors
GLL and Phoenix secured as Charity partners
Contributed to soon to be released guidance standard BSI 30480 on suicide prevention
Lighthouse is represented on BPLIG and RPLIG, contributing to the implementation of the Nl
Protect Life Strategy

The Lighthouse (Ireland)
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directorfs Report) (continued)
Year ended 31 March 2025
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 £428,549 of the total income of £579,605. 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
2024125 financial year included PHA (£183,614), and Belfast Health & Social Trust (£83,500). Without
this funding, The Lighthouse {Ireland) would nol 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 £233,113.
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 202412025 and continues to face is the
uncertainty of funding from the Public Health Agency, the Belfast Health and Social Care Trust. 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.
In 24125 our unrestricted reserves have dropped significantly from £326,278 to £176,421. Whilst this
still falls within the scope of meeting our reserves policy (£171,164) as Trustees we are aware Ihat this
would occur, the resulting reseNes still meet our reserves policy and we will ensure that the
forthcoming budgets focuses on replenishing our reserves, additionally monitoring of the budget will
be in place throughout 25126.
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 resetves
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 2025 to be £171,764, which is the equivalent of 3 months expenditure.
Plans for future periods
Lighthouse launched its strategic plan (2025-2028) in April 2025. This plan focusses on options for
future direction including expanding further our services and operations or working in
partnershiplmerging with organisations such as Pips Hope and Support in the Southern Area or
Inspire on a regional and all-lreland basis. Conversations with both have progressed well during the
last strategic plan and in the ensuing period
In terms of services, the charity has expanded to all of Belfast, currently delivering in North. South and
West and are in positive communications with CAMHS with regard to working in partnership with them
in the coming months.
Additionally, the charity will further develop its social enterprise 'The Learning Academy, which will
augment its income generation plans and in particular our Beacon Award which has had positive
feedback from organisations that we hope will adapt it. It will also look to expand its fundraising
operation {50Q/o to 75 % I during this plan lifetime.
Lighthouse will continue to maintain its quality standards including BACP accreditation, Diversity Mark
accreditation and the Clear standards, during the plan period. The charity will be represented on key
groups and committees such as Belfast Community Interest Group, the Belfast Protecl Life
Implementation Group (BPLIG). and its Strategic group the Northern Ireland Protect Life
Implementation Group (RPLIG).

The Lighthouse (Ireland)
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Trustees. responsibilities 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).
Company law requires the charily 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 thal period.
In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently-,
obseNe the methods and principles in the applicable Charities SORP.,
makejudgments 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 stalements 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 infomiation and to establish that the charity's auditor is aware of that
information.
The trustees, annual report and the strategic report were approved on 21 October 2025 and signed on
behalf of the board of trustees by..
P Fleming
Trustee

The Lighthouse (Ireland)
Company Limited by Guarantee
Independent Auditor's Report to the Members of The Lighthouse (Ireland)
Year ended 31 March 2025
Opinion
We have audited the financial statements of The Lighthouse Ilreland) (the 'charity'} for the year ended
31 March 2025 which comprise the slatement of financial activities (including income and expenditure
account), statement of financial position, statement of cash flows and the related notes, including
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 2025 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 20C6.
Basis for opinion
We conducted our audit in accoidance with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the auditols
responsibilities for 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 lo 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 thal the audit evidence we have
obtained is sufficient and appropriate lo 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 concem
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 lo
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 2025
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 Irustees are responsible for the other information.
Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report. we do not express any fonn of assurance conclusion thereon.
In connection with our audtt of the financial statements, our responsibility is to read the other
information and, in doing so, consider whelher the other information is materially inconsistent with the
financial statements or our knowledge obtained in the audit or othetwise 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 slatements- 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.

The Lighthouse (Ireland)
Company Limited by Guarantee
Independent Auditor's Report to the Members of The Lighthouse (Ireland)
(continued)
Year ended 31 March 2025
Responsibilities of trustees
As explained more fully in the trustees, responsibilities statement, 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, Ihe 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.
10

The Lighthouse (Ireland)
Company Limited by Guarantee
Independent Auditor's Report to the Members of The Lighthouse (Ireland)
(continued)
Year ended 31 March 2025
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 misstatemenl, 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 Ihe 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 thal 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 financial statements but compliance with which may be fundamental for their ability to operate or to
avoid a material penalty.
11

The Lighthouse (Ireland)
Company Limited by Guarantee
Independent Auditor's Report to the Members of The Lighthouse (Ireland)
(continued)
Year ended 31 March 2025
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 perfom audit procedures responsive to Ihose 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 audtt 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. l* 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.
12

The Lighthouse (Ireland)
Company Limited by Guarantee
Independent Auditor's Report to the Members of The Lighthouse (Ireland)
(confinuedj
Year ended 31 March 2025
As explained more fully in the Trustees, Responsibilities Statement (set out on page 7), 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 Standards 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 auditorfs report and for no
other purpose. To the fullesl 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
21 October 2025
13

The Lighthouse (Ireland)
Company Limited by Guarantee
statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2025
2025
Restricted
funds Total funds
2024
Unrestricted
funds
Total funds
Note
Income and endovments
Donations and legacies
Charilable activities
Other trading activities
Other income
115,273
115,273
428,549
30,103
5,680
21,796
419.329
155,957
158
428,549
30,103
5,680
Total income
151,056
428,549
579,605
597.240
Expenditure
Expenditure on raising funds..
Costs of other trading activities
Expenditure on charitable activities
Total expenditure
(9,499)
(9,499)
(25.605)
{298,359) (379,201) (677,560) (681.000>
(307,858) (379,201) (687,059) (706,605)
10,11
Net expenditUTe
1156,802)
49,348
(107,454) (109,365)
Transfers between funds
6.945
(6,945)
Net movement in funds
(149,857)
42,403
(107,454) (109,365)
Reconciliation of funds
Total funds brought forward
Total funds carried forward
326,278
14,289
340.567
449,932
176,421
56,692
233,113
340,567
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 17 to 27 fomi part of these financial ststements.
14

The Lighthouse (Ireland)
Company Limited by Guarantee
Statement of Financial Position
31 March 2025
2025
2024
Note
Fixed assets
Tangible fixed assets
17
11,388
24,358
Current assets
Debtors
Cash at bank and in hand
18
6,743
230,213
11,650
323.967
236,956
335,617
Creditors: amounts falling due within one year
Net current assets
19
(15,231)
221,725
{19,408)
316,209
340.567
Total assets less Current liabilities
233,113
Net assets
233,113
340,567
Funds of the charity
Restricted funds
Unrestricted funds
56.692
176,421
14,289
326,278
Total charity funds
21
233,113
340,567
These financial statements were approved by the board of trustees and authorised for issue on 21
October 2025, and are signed on behalf of the board by..
P Fleming
Trustee
The notes on pages 17 to 27 form part of these financial statements.
15

The Lighthouse {Ireland)
Company Limited by Guarantee
statement of Cash Flows
Year ended 31 March 2025
2025
2024
Cash flows from operating activities
Net expenditure
(107,454) (109,365)
Adjustments for..
Depreciation of tangible fixed assets
Interest payable and similar charges
Accrued expensesl{income)
13,450
252
6,885
13,418
1,318
(5,847)
Changes in..
Trade and other debtors
Trade and other creditors
{1,693)
(4,462)
(93,022)
5,513
10,025
Cash generated from operations
(84,938)
Interest paid
Net cash used in operating activities
(252)
{93,274)
(1,318)
(86,256)
Cash flows from investing activities
Purchase of tangible assets
Net cash used in investing activities
(480)
(480)
(930)
(930)
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
(93,754)
323,967
(87,186)
411,153
230.213
323.967
The notes on pages 17 to 27 form part of these financial statements.
16

The Lighthouse (Ireland)
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2025
General information
The charity is a public benefit entity and a privale company limited by guarantee, registered in
Not1hern 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 Complian￿ with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Stalement 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 funclional currency of the entity.
Going concern
There are no material Un￿rtaIntieS about the charity's abilty to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements,
estimales 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 eamiarked by the trustees for particular future project or
commitment.
Reslricted 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.
17

The Lighthouse (Ireland)
Company Limited by Guarantee
Notes to the Financial Ststements (continued)
Year ended 31 March 2025
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
between the activities they contribute to on a reasonable, justifiable and consistent basis.
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 subsequenl
accumulated depreciation and subsequent accumulated impairment losses.
18

The Lighthouse (Ireland)
Company Lirnited by Guarantee
Notes to the Financial Statements (Continued)
Year ended 31 March 2025
Accounting policies (continued)
Tangible assets (continued)
An increase in the carrying amount of an asset as a resull 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 property
Fixtures and fittings
6 % straight line
25°/o 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 impaimient 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.
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.
19

The Lighthouse (Ireland)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
Accounting policies (continued)
Ftnancial instruments (continuedj
Where investments in shares are publicly traded or their fair value can otherwise 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
thal is not a market rate, in which case the asset is measured at Ihe 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 impairment_ Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impaiment are recognised immediately, to the extent that the reversal does not
result in a carrying amounl of the financial asset that exceeds what the carrying amount would
have been had the impairmenl not previously been recognised.
Defjned Contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related setvice is provided_ Prepaid contributions are recognised as an asset to the extent
that the prepaymenl 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 dale 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.
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.
20

The Lighthouse (Ireland)
Company Limited by Guarantee
Notes to the Financial Statements (conllnued)
Year ended 31 March 2025
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Donations
Donations
115,273
115,273
16,796
16,796
Legacies
Legacies
5,000
5,000
115,273
115,273
21,796
21,796
Charitable activities
Restricted Total Funds
Funds
2025
Restricted Total Funds
Funds
2024
PHA
BHSCT
Department of Health
Dormant Fund
Pilgrim Trust
St John of God Foundation
Zurich
LTF
Magill Family Trust
Balcas
Rose Patterson Trust
Comic relief
183.614
83.500
12,300
16,635
30,000
16,000
9,500
15.000
12,000
183,614
83,500
12,300
16,635
30,000
16.000
9.500
15,000
12,000
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
10,000
40,000
10,000
40,000
428,549
428,549
419.329
419,329
Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Fundraising events
Training
11,418
18.685
11,418
18,685
151,341
4,616
151,341
4,616
30,103
30,103
155,957
155,957
21

The Lighthouse (Ireland)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Other income
DFC reimbursement of salary
1,196
4,484
5,680
1,196
4,484
158
158
5,680
158
158
Costs of other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Costs of other trading activities -
Staging events
9,499
9,499
25,605
25,605
10. Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Charitable Activity
Support costs
261,149
37,210
166,974
212,227
428,123
249,437
298,359
379,201
677,560
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
11. Expenditure on charitable activities by activity type
Activities
undertaken
directly Support costs
Total funds
2025
Total fund
2024
Charitable Activity
Governance costs
428,123
243.404
6,033
671,527
6,033
669,389
11,611
428.123
249.437
677,560
681,000
22

The Lighthouse (Ireland)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
12. Analysis of support costs
Analysis of
Support
Costs Total 2025
Total 2024
Staff costs
Premises
General office
Finance costs
Governance costs
207,971
15,491
18,927
1,015
6,033
207,971
15,491
18.927
1,015
6,033
252,324
15,625
17,810
915
11,611
249,437
249,437
298,285
13. Net expenditure
Nel expenditure is stated after chargingl(crediling)'.
2025
2024
Depreciation of tangible fixed assets
13,450
13,418
14. Auditors remuneration
2025
2024
Fees payable for the audit of the financial statements
5,985
5,700
15. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows=
2025
2024
Wages and salaries
Social security costs
Employer contributions to pension plans
468,907
37.468
18.942
478,892
34,693
19.558
525.317
533.143
The average head COLSnt of employees during the year was 23 (2024- 22).
No employee received employee benefits of more than £60.000 during the year (2024.. 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 {2024.'£117,0061.
23

The Lighthouse (Ireland)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
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
propety
fittings
Total
Cost
At 1 April 2024
Additions
202,295
40,365
480
242,660
480
At 31 March 2025
202,295
40,845
243,140
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
182,704
12,138
35,598
1.312
218,302
13,450
194,842
36,910
231,752
Carrying amount
At 31 March 2025
7,453
3,935
11,388
At 31 March 2024
19,591
4,767
24,358
18. Debtors
2025
2024
Prepayments and accrued income
Other debtors
2,382
4.361
10,554
1,096
6,743
11,650
19. Creditors: amounts falling due within one year
2025
2024
Trade creditors
Accruals and deferred income
Social security and other taxes
4,045
5,985
5.201
3,861
5,700
9.847
15,231
19,408
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 £18,942 (2024.. £19,558).

The Lighthouse (Ireland)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
21. Analysis of charitable funds
Unrestricted funds
At
31 March 202
At
1 April 2024
Income Expenditure
Transfers
General funds
326,278
151,056
(307,858)
6,945
176,421
At
31 March 202
At
1 April 2023
Income Expenditure
Transfers
General funds
413,827
177,911
(260,554)
(4,906)
326,278
Restricted funds
At
31 March 202
At
1 April 2024
Income Expenditure
Transfers
Public Health Agency
Department of Health
BHSCT
st John of Gods
Dormant Fund
Zurich
Halifax
Pilgrim Trust
LFT
Balcas
Magill Trust
Comic Relief
Rose patterson Trust
183.614
12,300
83,500
16,000
16,635
9,500
(183.614)
(12.300)
(81.043)
(2,749)
(20,768}
(9,500)
22
991
4,133
(2,479)
14,242
4,677
30.000
15,000
(34.677)
(15,000)
4,466
(4,466)
12,000
40,000
10,000
(12.000)
(7,550)
32,450
10,000
14,289
428,549
{379,201)
(6.945)
56,692
At
31 March 202
At
1 April 2023
Income Expenditure
Transfers
Public Health Agency
Department of Health
BHSCT
St John of Gods
Dormant Fund
179,891
44.300
73,199
20,000
33,619
(179.891)
(44.300)
(73.177)
(19,882)
(33.603)
22
991
4,133
873
4,117
25

The Lighthouse (Ireland)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
21. Analysis of charitable funds (continued)
Zurich
Halifax
Pilgrim Trust
LFT
Balcas
Magill Trust
Comic Relief
Rose patterson Trust
10,000
3,638
1.331
15,000
1,146
10,000
124,9061
(3,638)
(26,654)
(30,000)
4,906
30,000
15,000
3,320
10,000
4,677
4,466
(10,000)
36,105
419,329
(446,051)
4.906
14,289
A transfer was made from restricted to unrestricted funds for BHSCT to reflect the portion of
administrative and overhead costs covered by the grant. Additionally, funds related to Bal¢as
were reclassified from restricted to unrestricted, as they had been incorrectly categorized.
22. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
11,388
176,633
{12,746)
175,275
11,388
236,956
{15,231)
233,113
60,323
(2,485)
57,838
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
24,358
321,328
(19,4081
326,278
24,358
335,617
(19.408)
340.567
14.289
14.289
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 entilled to tax exemptions on income and
profits in futherance of the charity's primary objectives.
26

The Lighthouse (Ireland)
Cornpany Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
25. Contingencies
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 2024 Cash flows 31 Mar 2025
Cash at bank and in hand
323,967
(93,754)
230,213
27. Related parties
The Trustees have considered guidance in relation to related paty transactions and believe
there are no transactions that require disclosure.
27

The Lighthouse (Ireland)
Company Limited by Guarantee
Management Information
Year ended 31 March 2025
The following pages do not form part of the financial statements.
28

The Lighthouse (Ireland)
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 March 2025
2025
2024
Income and endowments
Donations and legacies
Donations
Legacies
115,273
16,796
5,000
21,796
115,273
Charitable activities
PHA
BHSCT
Department of Health
Dormant Fund
Pilgrim Trust
St John of God Foundation
Zurich
LTF
Magill Family Trust
Balcas
Rose Patterson Trust
Comic relief
183.614
83,500
12,300
16,635
30,000
16,000
9,500
15,000
12,000
179,891
73,199
44,300
33,619
30,000
20,000
10,000
15,000
10,000
3,320
10,000
40,000
428,549
419,329
Other trading activities
Fundraising events
Training
11.418
18.685
151,341
4,616
30,103
155,957
other income
Other income
DFC reimbursement of salary
1,196
4,484
158
5.680
158
Totsl income
579,605
597,240
29

The Lighthouse (Ireland)
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities (continued)
Year ended 31 March 2025
2025
2024
Expenditure on charitable activities
Charitable Activity
Activities undertaken directly
Wageslsalaries
Employer's NIC
Pension costs
Rent
Heat and light
Repairs & maintenance
Insurance
Counselling and therapy expenditure
Other project costs
Cleaning
Travel costs
Depreciation
Hospitality
Staff welfare
Computer costs
Literature and marketing
Staff Training
Telephone and internet
Sundry costs
Sales force licences
260,936
37,468
18,942
5,729
3,288
1,332
2,275
47,585
10,981
2,866
1,664
13,450
126
226,568
34,693
19,558
6,016
4,651
466
1,802
41,161
4,459
2,689
3,292
13,418
659
13,966
65
753
4,899
13,463
2,621
6,754
445
1,797
428,123
382,715
Support costs
Wageslsalaries
Rent payable
Light and heat
Repairs and maintenance
Insurance
Cleaning
Legal and professional fees
Advertising
Hospitality
Bank charges
Staff welfare
Staff training
Printing postage stationery
Consultancy
Subscriptions
Sundry costs
207,971
5,729
3,287
1,333
2,274
2,866
1,432
615
126
1,015
1,831
252,324
6,016
4,652
466
1,802
2,689
1,399
1,002
659
915
1.216
109
7,675
1,300
3,712
738
5.255
3,653
5,754
263
243.404
286,674
32

The Lighthouse (Ireland)
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities (continued)
Year ended 31 March 2025
2025
2024
Governance costs
Governance costs - accountancy fees
Governance costs - audit fees
48
5,985
5,911
5,700
6,033
11,611
Expenditure on charitable activities
677,560
681,000
Costs of other trading activities
Costs of other trading activities - Staging events
Gala ball expenditure
Fundraising expenditure
Volunteer expenses
22,165
3,315
125
9,257
242
9,499
25,605
Costs of other trading activities
9,499
25,605
Net expenditure
(107,454) (109,365)
33