Charity registration number 1149176 (England and Wales)
Company registration number 8215625
THE LIGHTHOUSE CHURCH NEW MALDEN
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
THE LIGHTHOUSE CHURCH NEW MALDEN
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr R Mullins
Mr C Huckle
Mr S J Cosstick
(Appointed 8 February 2025)
Secretary
Mrs R Huckle
Charity number (England and Wales)
1149176
Company number
8215625
Registered office
27 Seaforth Avenue
New Malden
Surrey
KT3 6JR
Independent examiner
John Caladine FCCA CTA FCIE
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
THE LIGHTHOUSE CHURCH NEW MALDEN
CONTENTS
Page
Trustees' report
1 - 2
Independent examiner's report
3
Statement of financial activities
4
Statement of financial position
5
Notes to the financial statements
6 - 13
THE LIGHTHOUSE CHURCH NEW MALDEN
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: 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) (effective 1 January 2019)".

Objectives and activities

The purpose of this charitable company is to advance the Christian faith for the public benefit in accordance with the Statement of Beliefs outlined in our Articles of Association in such parts of the UK or the world as the T rustees deem fit. Below is a list of our principal activities:

I. The provision of Christian events and education

II. Community Impact

I II. Financial Support

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance
Significant activities and achievements against objectives

The vision of the charity is to "Equip people for life through faith in Jesus Christ". This is done primarily through Christian events and education. Teaching on the Christian faith is done both through regular Sunday meetings and Connect Groups. These activities are open to all.

Our repeated involvement in the New Malden Christmas lights switch-on enabled us to meet the community as our volunteers gave out around 400 bags of pick and mix sweets for free.

Our yearly contributions of groceries to support local vulnerable families in need also continued via ongoing connections with Sacred Heart School.

Our Iranian ministry continues to grow. In the light of new government systems to process asylum applications, the dynamics of our Iranian community has changed rapidly. Whereas before a large number of our asylum seekers remained in limbo for a long time, awaiting an interview, now many seem to be receiving interviews and resolutions to their asylum claims within a matter of months, if not weeks. As such, we have had the privilege of supporting a wider range of individuals, couples, and families on both a short- and long-term basis.

From our Iranian ministry, we have been able to teach, train, and baptise 17 candidates this year. Furthermore, we are partnering with the organisation Elam to better resource, pastorally support, and disciple Iranians online in their native language, including those who have moved away and no longer attend our Sunday services. Our reach and impact continues to grow.

One such story is that of a family of a father and his two sons, as well as a family friend. The elder son was separated from them as they fled persecution for their faith. The four of them were able to reunite at our church and were baptised together as a group. They told me that this experience was very healing and encouraging for them.

This year we have seen a number of local families with children become regular congregants, growing our kids programme. We have been able to assist them pastorally in navigating the sometimes difficult dynamics of raising a family in London and are currently trialling a midweek Connect Group tailored towards parents with young children.

This year we also relaunched regular midweek prayer meetings, which have now grown to occur twice a month. These spaces allow congregants to gather in-person midweek (in addition to our thriving midweek Connect Groups) to pray together, encourage one another, and socialise. Many congregants who attend have found them greatly encouraging, and often report back the following meeting about significant changes in their lives and their loved ones.

THE LIGHTHOUSE CHURCH NEW MALDEN
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -

At the end of 2024 we were joined by Pastors Stuart and Ann-Maree Cosstick who previously led Equippers Brentford. They have been a constant source of pastoral and spiritual support for Pastors Chris and Rachel Huckle, as well as individuals within the church.

It was agreed that our formal involvement with Equippers and ACTS Churches had run its course and that the needs of our congregants, community, and vision of our charity would be better served with the Pioneer Churches organisation. It was felt that a greater sense of connection, accountability, resourcing, and strategic cooperation would be achieved alongside Pioneer, and the church has begun its transition to join the network by forging relationships with key leaders, giving and receiving support in areas of ministry, attending conferences, and participating in local community events with other Pioneer churches. The purpose of Pioneer is ‘Taking the Gospel to new places and spaces,’ which the church feels ready to do at this stage. We will continue to support local families and asylum seekers whilst also seeking to expand our practical outreach to new areas, better resourced by and able to participate in something greater than just our location.

Financial review

There was a deficit of £325 during the year (2023: surplus of £3,402). Total funds at the year end amounted to £746,034 (2023: funds of £746,359).

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Major risks

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity is a company limited by guarantee (8215625) and is a Charity registered with the Charity Commission (1149176) and has no income subject to Corporation Tax.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr R Mullins
Mr P Prothero
(Resigned 7 February 2025)
Mr C Huckle
Mr S J Cosstick
(Appointed 8 February 2025)

N one of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees' r eport was approved by the Board of Trustees.

Mr C Huckle
Trustee
9 July 2025
THE LIGHTHOUSE CHURCH NEW MALDEN
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE LIGHTHOUSE CHURCH NEW MALDEN
- 3 -

I report to the trustees on my examination of the financial statements of The Lighthouse Church New Malden (the charity) for the year ended 31 December 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

John Caladine FCCA CTA FCIE
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
15 September 2025
THE LIGHTHOUSE CHURCH NEW MALDEN
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 4 -
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
2024
2023
2023
2023
Notes
£
£
£
£
Income and endowments from:
Donations and legacies
3
44,308
55,952
717
56,669
Investments
4
34,204
36,717
-
36,717
Other income
5
-
713
-
713
Total income
78,512
93,382
717
94,099
Expenditure on:
Charitable activities
6
78,837
89,980
717
90,697
Total expenditure
78,837
89,980
717
90,697
Net income/(expenditure) and movement in funds
(325)
3,402
-
3,402
Reconciliation of funds:
Fund balances at 1 January 2024
746,359
742,957
-
742,957
Fund balances at 31 December 2024
746,034
746,359
-
746,359

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

THE LIGHTHOUSE CHURCH NEW MALDEN
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2024
31 December 2024
- 5 -
2024
2023
Notes
£
£
£
£
Fixed assets
Property, plant and equipment
10
12,551
18,959
Investment property
11
675,000
675,000
687,551
693,959
Current assets
Trade and other receivables
12
7,070
9,334
Cash at bank and in hand
64,169
61,903
71,239
71,237
Current liabilities
13
(12,756)
(18,837)
Net current assets
58,483
52,400
Total assets less current liabilities
746,034
746,359
The funds of the charity
Unrestricted funds
14
746,034
746,359
746,034
746,359

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 9 July 2025
Mr R Mullins
Mr C Huckle
Trustee
Trustee
Company registration number 8215625 (England and Wales)
THE LIGHTHOUSE CHURCH NEW MALDEN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 6 -
1
Accounting policies
Company information

The Lighthouse Church New Malden is a private company limited by guarantee incorporated in England and Wales. The registered office is 27 Seaforth Avenue, New Malden, Surrey, KT3 6JR.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: 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) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5
Expenditure

Liabilities are recognised when a constructive obligation exists, the payment is probable and the obligation can be measured or estimated reliably.

Resources expended are allocated to the particular cost centre to which they relate and include irrecoverable VAT.

THE LIGHTHOUSE CHURCH NEW MALDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies (Continued)
- 7 -
1.6
Property, plant and equipment

Tangible fixed assets for use by the Charity, these are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or, if gifted, at the value to the charity on receipt.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bas i s:

Back hall
Fully depreciated
Fixtures and equipment
25% straight line
Motor vehicles
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

1.8
Impairment of non-current assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

THE LIGHTHOUSE CHURCH NEW MALDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies (Continued)
- 8 -
Basic financial liabilities

Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Donations and gifts
44,308
-
44,308
48,952
717
49,669
Grants
-
-
-
7,000
-
7,000
44,308
-
44,308
55,952
717
56,669
THE LIGHTHOUSE CHURCH NEW MALDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£ (Continued)
- 9 -
Donations and gifts
Gifts, tithes and donations
36,932
-
36,932
42,461
717
43,178
Gift Aid tax recoverable
7,376
-
7,376
6,491
-
6,491
44,308
-
44,308
48,952
717
49,669
4
Income from investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Rental income
33,201
35,825
Interest receivable
1,003
892
34,204
36,717
5
Other income
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Sundry income
-
713
THE LIGHTHOUSE CHURCH NEW MALDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 10 -
6
Expenditure on charitable activities
Charitable activities
Charitable activities
2024
2023
£
£
Direct costs
Staff costs
-
3,831
Depreciation and impairment
6,408
6,408
Conference and training courses
2,760
3,730
Equipment
657
2,424
Honorarium
-
597
Mission and event costs
3,736
4,945
Motor expenses
2,490
2,683
Travel and hospitality
5,876
7,475
Youth and children's church
257
1,024
Venue hire (over accrual £6,250 in 2023)
13,750
16,508
Asylum seekers support
15,168
13,139
51,102
62,764
Share of support and governance costs (see note 7)
Support
21,676
20,409
Governance
6,059
7,524
78,837
90,697
Analysis by fund
Unrestricted funds
78,837
89,980
Restricted funds
-
717
78,837
90,697
THE LIGHTHOUSE CHURCH NEW MALDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 11 -
7
Support costs allocated to activities
2024
2023
£
£
Insurance
1,541
1,994
Office expenses
217
363
Telephone
2,898
2,155
Building expenses (utilities, rates and minor repairs)
13,039
11,863
Bank charges
365
370
Subscriptions / software licences
2,998
3,010
Advertising
618
654
Governance costs
6,059
7,524
27,735
27,933
Analysed between:
Charitable activities
27,735
27,933
2024
2023
Governance costs comprise:
£
£
Accountancy
1,240
1,240
Independent examination
500
440
Professional fees and letting costs
3,432
3,706
Bookkeeping
887
2,138
6,059
7,524
8
Trustees

Trustee, Christopher Huckle, and his wife Rachel, have use of the c hurch flat as living accommodation to enable them to carry out their duties as church pastors effectively. During the year, they contributed £2,040 towards this (2023: £2,040).

The church paid for the cost of some activities undertaken during the year by the church pastors, for example training courses and conferences. The total cost in 2024 was £2,758 (2023: £3,344).

Donations received from the t rustees and their related parties during the year amounted to £6,265 (20 23: £8,429).

9
Employees
2024
2023
Number
Number
0
1
THE LIGHTHOUSE CHURCH NEW MALDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
9
Employees (Continued)
- 12 -
Employment costs
2024
2023
£
£
Wages and salaries
-
3,831
There were no employees whose annual remuneration was more than £60,000.
10
Property, plant and equipment
Back hall
Fixtures and equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 January 2024
58,916
11,499
24,692
95,107
At 31 December 2024
58,916
11,499
24,692
95,107
Depreciation and impairment
At 1 January 2024
58,916
11,059
6,173
76,148
Depreciation charged in the year
-
235
6,173
6,408
At 31 December 2024
58,916
11,294
12,346
82,556
Carrying amount
At 31 December 2024
-
205
12,346
12,551
At 31 December 2023
-
440
18,519
18,959

Church s ite

The c hurch site has not been included as it is impractical to ascertain its cost or to include a calculation at fair market value. The title to the c hurch site including the back hall and the church flat, are registered in the name of the c hurch.

Back h all

The back hall is a mobile building with an expected life of 25 years. Completion took place in November 1994 at a total cost of £58,916. This cost of the building was written off on a straight line basis over 25 years at a rate of £2,356 per year, commencing with the year end 31st March 1995. This is now fully depreciated.

11
Investment property
2024
£
Fair value
At 1 January 2024 and 31 December 2024
675,000

Investment property comprises 78 Claremont Avenue, New Malden, KT3 6QN. The fair value of the investment property has been arrived at on the basis of a desktop valuation carried out by Dexters, who are not connected with the charity. The valuation, dated August 2023, was made on an open market value basis by reference to transaction prices for similar properties and is not believed to have changed significantly.

THE LIGHTHOUSE CHURCH NEW MALDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 13 -
12
Trade and other receivables
2024
2023
Amounts falling due within one year:
£
£
Trade receivables
3,195
6,076
Other receivables
155
1,389
Prepayments and accrued income
3,720
1,869
7,070
9,334
13
Current liabilities
2024
2023
£
£
Trade payables
6,918
694
Other payables
3,714
3,011
Accruals and deferred income
2,124
15,132
12,756
18,837
14
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 January 2024
Incoming resources
Resources expended
At 31 December 2024
£
£
£
£
General funds
746,359
78,512
(78,837)
746,034
Previous year:
At 1 January 2023
Incoming resources
Resources expended
At 31 December 2023
£
£
£
£
General funds
742,957
93,382
(89,980)
746,359
15
Related party transactions

There were no disclosable related party transactions during the period except those mentioned in the Trustees note (2023: nil).

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