IRIS Accounts Production v26.1.0.640 Other Company accounts True false Pounds 1.8.24 31.7.25 31.7.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03761952 2024-07-31 03761952 2025-07-31 03761952 2024-08-01 2025-07-31 03761952 2023-07-31 03761952 2023-08-01 2024-07-31 03761952 2024-07-31 03761952 ns0:CharitableCompanyLimitedByGuarantee 2024-08-01 2025-07-31 03761952 ns15:PoundSterling 2024-08-01 2025-07-31 03761952 ns11:FRS102 2024-08-01 2025-07-31 03761952 ns0:IndependentExaminationCharity 2024-08-01 2025-07-31 03761952 ns11:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 03761952 ns11:FullAccounts 2024-08-01 2025-07-31 03761952 ns0:CharitiesSORP 2024-08-01 2025-07-31 03761952 ns16:EnglandWales 2024-08-01 2025-07-31 03761952 ns11:RegisteredOffice 2024-08-01 2025-07-31 03761952 ns0:Trustee1 2024-08-01 2025-07-31 03761952 ns0:Trustee2 2024-08-01 2025-07-31 03761952 ns0:Trustee3 2024-08-01 2025-07-31 03761952 ns0:Trustee4 2024-08-01 2025-07-31 03761952 ns0:Trustee5 2024-08-01 2025-07-31 03761952 ns0:TotalUnrestrictedFunds 2024-08-01 2025-07-31 03761952 ns0:TotalRestrictedIncomeFunds 2024-08-01 2025-07-31 03761952 ns0:Activity8 2024-08-01 2025-07-31 03761952 ns0:Activity8 ns0:TotalUnrestrictedFunds 2024-08-01 2025-07-31 03761952 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-08-01 2025-07-31 03761952 ns0:Activity8 2023-08-01 2024-07-31 03761952 ns0:TotalUnrestrictedFunds 2024-07-31 03761952 ns0:TotalRestrictedIncomeFunds 2024-07-31 03761952 ns0:TotalUnrestrictedFunds 2025-07-31 03761952 ns0:TotalRestrictedIncomeFunds 2025-07-31 03761952 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-07-31 03761952 ns0:TotalRestrictedIncomeFunds ns10:WithinOneYear 2025-07-31 03761952 ns10:WithinOneYear 2025-07-31 03761952 ns10:WithinOneYear 2024-07-31 03761952 ns10:AfterOneYear ns0:TotalUnrestrictedFunds 2025-07-31 03761952 ns10:AfterOneYear ns0:TotalRestrictedIncomeFunds 2025-07-31 03761952 ns10:AfterOneYear 2025-07-31 03761952 ns10:AfterOneYear 2024-07-31 03761952 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-08-01 2025-07-31 03761952 ns10:PlantMachinery 2024-08-01 2025-07-31 03761952 ns10:MotorVehicles 2024-08-01 2025-07-31 03761952 ns10:ComputerEquipment 2024-08-01 2025-07-31 03761952 2 2024-08-01 2025-07-31 03761952 1 2024-08-01 2025-07-31 03761952 1 2023-08-01 2024-07-31 03761952 ns10:OwnedAssets 2024-08-01 2025-07-31 03761952 ns10:OwnedAssets 2023-08-01 2024-07-31 03761952 ns0:TotalUnrestrictedFunds 2023-08-01 2024-07-31 03761952 ns0:TotalRestrictedIncomeFunds 2023-08-01 2024-07-31 03761952 ns0:Activity8 ns0:TotalUnrestrictedFunds 2023-08-01 2024-07-31 03761952 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2023-08-01 2024-07-31 03761952 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-07-31 03761952 ns10:PlantMachinery 2024-07-31 03761952 ns10:MotorVehicles 2024-07-31 03761952 ns10:ComputerEquipment 2024-07-31 03761952 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-07-31 03761952 ns10:PlantMachinery 2025-07-31 03761952 ns10:MotorVehicles 2025-07-31 03761952 ns10:ComputerEquipment 2025-07-31 03761952 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-07-31 03761952 ns10:PlantMachinery 2024-07-31 03761952 ns10:MotorVehicles 2024-07-31 03761952 ns10:ComputerEquipment 2024-07-31 03761952 ns10:BetweenOneTwoYears 2025-07-31 03761952 ns10:BetweenOneTwoYears 2024-07-31 03761952 ns10:BetweenTwoFiveYears 2025-07-31 03761952 ns10:BetweenTwoFiveYears 2024-07-31

REGISTERED COMPANY NUMBER: 03761952 (England and Wales)

REGISTERED CHARITY NUMBER: 1084792

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

LIGHTHOUSE ON THE MARSH

(A COMPANY LIMITED BY GUARANTEE)

LIGHTHOUSE ON THE MARSH

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

| Page |

Report of the Trustees | 1 |  | to |  | 6

Independent Examiner's Report | 7 |

Statement of Financial Activities | 8 |

Balance Sheet | 9 |  | to |  | 10

Cash Flow Statement | 11 |

Notes to the Cash Flow Statement | 12 |

Notes to the Financial Statements | 13 |  | to |  | 19

LIGHTHOUSE ON THE MARSH (REGISTERED NUMBER: 03761952)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 JULY 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2025. The trustees have adopted the provisions of 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

Objectives and aims

The Objectives of the Charity are;

The advancement of education, in particular but not exclusively, by the provision of courses in Information Technology and Computer Literacy, and; the provision or assistance in the provision of facilities for recreational and leisure time occupation in the interests of social welfare for the benefit of the inhabitants of Romney Marsh and the surrounding area.

Our Aims and Priorities are;

1. To deliver quality teaching, learning and support, leading to successful outcomes for all learners.

2. To deliver innovative and responsive services based on solid evidence of need; in particular through the development of specialist trauma informed psychoeducation and well-being activities that help people for whom mainstream services, education and training are not designed, to progress in life.

3. To invest in facilities, services and staff and maintain a sound financial base, delivering outstanding value for money.

4. To work in partnership with other organisations to benefit the communities of the Romney Marsh.

Significant activities

A huge amount has been achieved over the past twelve months including several building projects to improve the facilities and better reflect externally the ethos and ambition of the organisation. The Trustees are incredibly grateful for the focused efforts of the leadership team and the commitment and talent of all staff. Whilst the following statement and the report itself, highlight the exceptional progress made by the organisation, we feel it important to highlight that the combined efforts of all of our colleagues are the true key to our success.

During the reporting period 'Lighthouse on The Marsh' (LOTM) has settled into its name and stronger branding. It signals the confidence that the charity has in its understanding of the needs of the community it serves; and the abilities of its staff team to deliver the high quality and specific services that meet those needs; with a clear financial and fundraising plan in place to sustain them. The name itself reflects the landscape and place where we are as a community; the consistency, reliability, strength and certainty that clients require to engage with our services when they are facing deeply challenging circumstances; as well as offering the hope of a brighter, safer future.

Public benefit

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit and in particular to its supplementary public benefit guidance.

LIGHTHOUSE ON THE MARSH (REGISTERED NUMBER: 03761952)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 JULY 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Education

Lighthouse College

Lighthouse on The Marsh (LOTM) delivers its education programme for young people (aged 16 - 18 or 19 - 24 with and EHCP) through 'Lighthouse College'. It is recognised as an early adopter of a Trauma Informed Approach (TIA) to education delivery and is a designated Specialist Post-16 Institution. Attendees require specific support relating to trauma, social and emotional difficulties and mental health challenges with associated needs. Core funding for education delivery is through the DfE and additionally through KCC who continue to recognise and support the crucial work that is being delivered by the College; with increased funding through commissioned places and higher needs funding.

The Young People who enrol on the programme have previously become disengaged from mainstream education and face significant obstacles to progressing in life through existing systems due to the layers of need that have not been addressed. Many come from the hardest to reach and most vulnerable parts of the community. The curriculum design, learning environment and specialist staff combine to create an ecosystem that supports personal growth, acceptance and space to explore the future as a positive outcome. Delivery is focussed on providing life and work skills through mentoring, counselling, specialist interventions, workshops and activities including work placements and transition to progression support; maths and English sessions aim to give students the skills necessary for the real world as well as to gain GCSE or Functional Skills qualifications.

In the 2024 - 2025 academic year, the college engaged with 25 learners from the Romney Marsh and wider Folkestone and Hythe, and Ashford districts. Learners achieved qualifications in English and maths and made progress towards personal goals with the majority entering further education, training or employment.

Lighthouse College Students have said:

"I feel safe here as the staff are nice to me. I feel better here because at my previous school there was so much pressure on me, and I felt unheard. I would recommend this college because it's a nice environment.

"The staff actually get to know you and listen, whereas other colleges and schools just teach. I prefer it here over other colleges. I love the dogs and all the staff. It is a great place to learn but also socialise.

"I've gained more confidence here and I feel as if I've also gained some life skills. I love the staff for helping me out as much as they can and pushing me to my full potential. Some of my friends struggle with everyday school life and they would progress if they were here."

"I feel safe in this college because everyone is nice and caring and also trustworthy"

"Lighthouse College has boosted my social confidence and made me meet some very sweet people and be hopeful for my future. I feel supported. I'm starting to accept and find myself more."

Post-16 Wrap-around

A crucial part of our work with the young people at the college is the extra-curricular wrap around care and clubs. These include 'Aspirations' activities such as cultural experiences and visits; games, breakfast, cookery, art and nature clubs that represent both an opportunity for the young people to learn vital life skills and a chance to participate in fun therapeutic activities with a caring, attentive and trauma informed team. Activities are used to model healthy behaviours and relationships and as a time to talk with the young people about the things that they are struggling with or that might be troubling them. It also increases the amount of time that the young people are in our care; safe, warm and with their basic needs met.

"I look forward to ACE every week, we often do a wide variety of creative subjects such as pencil, paints and chalks, we also explore creative thinking".

LIGHTHOUSE ON THE MARSH (REGISTERED NUMBER: 03761952)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 JULY 2025

Counselling

Fifteen hours of counselling is made available per week for young people and is utilised for both one to one and group work. The impact of this work is very significant and can be transformative in the life of a young person who may otherwise feel that their voice should not be heard, that their struggle and pain is unimportant and that there is no hope of making any changes through their own actions or understanding of their mental health. Understanding and organising thoughts is critical to development; counselling offers the space to explore these things and develop tools to sustain the practise into adulthood and supports positive outcomes in education and employment.

SEND Service

Our SEND Service is a one stop shop for parents, carers, family members and professionals to go to gain a better understanding of Special Educational Needs and Disabilities (SEND) through information, advice and guidance, and to receive support through advocacy and mediation services where applicable. In the last twelve months, the service has helped over 450 families through one-to-one support and peer groups. In response to identified themes of need we set up 3 support groups and a stand-alone drop in service to allow families to come together to discuss challenges, meet with experts and share solutions as well as to reduce the sense of isolation that so many of our clients feel Support groups for parents have covered topics such as: Violent and Challenging Behaviour, Special Guardianship Orders, Eating disorders, and Hearing Impairment.

The team have had contact with over 20 schools in the Marsh, Folkestone and Ashford areas and worked with and had referrals from Early Help, Social Services, Ashford Rural PCN, and Lenworth Clinic as well as a number of schools.

Parents have said:

"I just wanted to say a huge thank you to you for your time and expert advice. I am so much better informed now and we have a much clearer idea of what we need to do to get our child the support he needs. Your support is very much appreciated."

"It is refreshing to speak to someone who gets it. Thank you so much for talking to me. It means such a lot. Thank you for all your help and for helping all those parents out there."

"Your recommendations are really clear and useful and you have provided me with good points to consider that I had not previously. This has really helped to decrease my "overwhelm" and create a focus for moving forward."

The Re-Set Programme

The Re-Set Programme was launched in September 2022 to address the large number of challenges to adult mental and physical wellbeing that were identified locally. The Programme's naissance and design was inspired by the organisational learning derived from almost fifteen years of delivering specialist education provision for young people living with social, emotional and mental health challenges which, in the main, result from the experience of Adverse Childhood Experiences (ACEs). Re-Set is designed with the understanding that a vast number of adults carry the unprocessed trauma of their childhood with them into later life, to the detriment of their mental and physical health, wellbeing, educational and socio-economic outcomes. It combines psychoeducation with a menu of therapeutic activities to improve mind and body health and wellbeing, for example; mindfulness, arts & crafts, yoga, nature walks, animal connections, healthy eating and nutrition and music. The Re-Set team now includes a 1-1 key worker who guides clients who wish to engage in more bespoke action planning to help overcome barriers to their wellbeing and good health.

The Re-Set programme has developed to deliver bespoke course elements according to specific chronic conditions and is currently partnering with The Paula Carr Charitable Trust to create impactful interventions for Type 1 and Type 2 diabetics and their families. The team have engaged the services of pertinent clinicians to provide advice and guidance to the clients who would not otherwise have contact with these vital professionals. Qualitative and quantitative data clearly indicates the value and benefit of the service and this data has been shared with local healthcare teams to improve services together. LOTM and PCCT will continue to develop the programmes for Diabetics, reaching further into our community and providing life-improving interventions and support.

LIGHTHOUSE ON THE MARSH (REGISTERED NUMBER: 03761952)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 JULY 2025

In the reporting period 78 participants engaged with the Programme with an age range of 24-85. Participants were asked to provide relevant, anonymised data at the beginning, throughout the Programme and at the end. Fifty percent (50%) of participants had been a primary care giver in the past two years; 64% reported having a chronic or long-term medical condition; 6% reported having experienced feelings of loneliness in the last two years; 60% reported having experienced poor Mental Health in the last two years, with 57% citing stress, anxiety, trauma, depression or PTSD. Forty three (43%) of participants reported experiencing domestic abuse in the last two years and 50% reported experiencing physical, verbal or emotional violence in their childhood. Sixty four percent (64%) reported experiencing a bereavement in the past five years and 50% reported experiencing financial hardship.

Outcomes: 100% of participants reported that the Programme had improved their Mental Health; 80% reported sleeping better; 63% reported feeling more motivated to make changes to their life. Prior to the course 80% reported that they felt that they had insufficient exercise built into their daily routine. After the course 80% reported having increased their daily exercise.

Re-Set Participants have said:

"I feel less alone and more seen."

"I have met some lovely caring people, and I just feel happier."

"I have learned new things that have helped me process my grief."

"I've realised that everyone struggles, and Re-set has given me new confidence."

"I've learned to be more confident with who I am."

"This has changed how I am with my children for the better."

"I miss having family around, and this has helped me socialise, make friends, and improve my English."

"I didn't think I had anything left to give, and this has showed me that I do."

"Thank you for giving me the tools to re-start my life."

FINANCIAL REVIEW

Reserves policy

The trustees have decided that holding reserves is good practice with a target to build up £158,000 of unrestricted funds (or 3 months running costs) over the course of the next 3 years. The amount of the total funds held was £252,799 at the period end including restricted funds of £54,537 to fulfil ongoing projects. The amount of unrestricted reserves is £198,262 which is over 4 months of running costs. The Trustees are confident of current funding levels being sustainable and continue to monitor the level of reserves and explore options to develop the charity in a way that is safe and meaningful.

The Trustees would like to acknowledge the generous support from all of our funders during the period, who have all helped to make possible the vital services that we deliver: Cantiacorum Foundation; Chapman Charitable Trust; Colyer Fergusson Charitable Trust; Department for Education; Folkestone & Hythe District Council; The Garfield Weston Foundation; Kent Community Foundation; Kent County Council; Little Cheyne Windfarm; Locality; Mrs Smith and Mount Trust; National Lottery Community Fund; the Paula Carr Charitable Trust; Philip & Connie Phillips Foundation; Roger De Haan Charitable Trust; The Skinners' Charity Foundation; Social Enterprise Kent; The Tory Family Foundation; Trusthouse Charitable Foundation; Fidelity Foundation.

LIGHTHOUSE ON THE MARSH (REGISTERED NUMBER: 03761952)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 JULY 2025

FUTURE PLANS

LOTM strives to continuously add value and quality to each of our services and we look forward to a period of developing the staff team further to maximise existing skills and experience whilst growing knowledge and confidence that combined delivers the best possible outcomes for our clients. We are equally committed to our staff and to growing our success together; 'what' we deliver and 'who' delivers it are inextricably linked. As we cement our operations and develop our services we aim to continue to work with local partners who share our vision, maintain the high standards within their organisation and can add value to our delivery.

LOTM remains committed to delivering the highest quality, free, education, health and wellbeing services to our community. We know that so many of the solutions to the challenges that our community faces need to come from within our community and we are grateful to all of our supporters and funders who help us to find and implement them.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The governing document is the Memorandum and Articles of Association incorporated on 28 April 1999 as amended by Special Resolution on 11 January 2001.

Recruitment and appointment of new trustees

Trustees are appointed following the process set out in the articles of association, either by election at the Annual General Meeting or from time to time by the current trustees to fill a casual vacancy or to enhance the Board.

Organisational structure

The trustees provide governance and oversight, and set the strategic direction of the charity and ensure that it operates within charity and company law and the charity's governing document. The Trustees conduct the charity's affairs in the best interests of the charity and with a duty of care, duty and compliance. The Trustees delegate the day to day work of the charity to a CEO and management team who report to the Trustees on a monthly basis.

Induction and training of new trustees

New Trustees receive a full induction to the Charity, its activities and their obligations.

Key management remuneration

Pay and remuneration of employees is regularly reviewed to take into account changes in responsibility, competency and qualifications, cost of living and affordability. Pay and remuneration of the CEO and Senior Leadership Team are reviewed and authorised by the Board.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

03761952 (England and Wales)

Registered Charity number

1084792

Registered office

Unit 4

Mountfield Road

Mountfield Industrial Estate

New Romney

Kent

TN28 2LH

Trustees

Mr T Life

Ms J M Thomas

Ms J Darling (deceased 11/12/2025)

L Cheesman (appointed 27/5/2025)

J R Revell-Hughes (appointed 16/4/2025)

LIGHTHOUSE ON THE MARSH (REGISTERED NUMBER: 03761952)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 JULY 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

Gibbons Mannington & Phipps LLP

Chartered Accountants

Landgate Chambers

Rye

East Sussex

TN31 7LJ

Solicitors

Russell Cooke

2 Putney Hill

London

SW15 6AB

Chief Executive Officer

Ms Amanda King - Appointed 28/03/22

Approved by order of the board of trustees on 20 April 2026 and signed on its behalf by:

Mr T Life - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

LIGHTHOUSE ON THE MARSH

Independent examiner's report to the trustees of Lighthouse on the Marsh ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

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

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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:

1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. | the accounts do not accord with those records; or

3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. | the accounts 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 accounts 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 accounts to be reached.

Joseph Greenslade FCCA

Gibbons Mannington & Phipps LLP

Chartered Accountants

Landgate Chambers

Rye

East Sussex

TN31 7LJ

23 April 2026

LIGHTHOUSE ON THE MARSH

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 JULY 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 3 | 4,134 |  | - |  | 4,134 |  | 1,053 |

Charitable activities | 5

Training and other activities | 213,236 |  | 572,471 |  | 785,707 |  | 676,668 |

Investment income | 4 | 3,101 |  | - |  | 3,101 |  | 3,834 |

Total | 220,471 |  | 572,471 |  | 792,942 |  | 681,555 |

EXPENDITURE ON

Charitable activities | 6

Training and other activities | 161,710 |  | 542,814 |  | 704,524 |  | 694,227 |

NET INCOME/(EXPENDITURE) | 58,761 |  | 29,657 |  | 88,418 |  | (12,672 | )

Transfers between funds | 17 | 56,297 |  | (56,297 | ) | - |  | - |

Net movement in funds | 115,058 |  | (26,640 | ) | 88,418 |  | (12,672 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 83,206 |  | 81,175 |  | 164,381 |  | 177,053 |

TOTAL FUNDS CARRIED FORWARD | 198,264 |  | 54,535 |  | 252,799 |  | 164,381 |

LIGHTHOUSE ON THE MARSH (REGISTERED NUMBER: 03761952)

BALANCE SHEET

31 JULY 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 12 | 111,470 |  | - |  | 111,470 |  | 48,259 |

CURRENT ASSETS |

Debtors | 13 | 4,111 |  | - |  | 4,111 |  | 39 |

Cash at bank and in hand | 154,935 |  | 54,537 |  | 209,472 |  | 163,859 |

159,046 |  | 54,537 |  | 213,583 |  | 163,898 |

CREDITORS |

Amounts falling due within one year | 14 | (28,779 | ) | - |  | (28,779 | ) | (46,581 | )

NET CURRENT ASSETS | 130,267 |  | 54,537 |  | 184,804 |  | 117,317 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 241,737 |  | 54,537 |  | 296,274 |  | 165,576 |

CREDITORS |

Amounts falling due after more than one year |  | 15 | (43,475 | ) | - |  | (43,475 | ) | (1,195 | )

NET ASSETS | 198,262 |  | 54,537 |  | 252,799 |  | 164,381 |

FUNDS | 17

Unrestricted funds | 198,262 |  | 83,206 |

Restricted funds | 54,537 |  | 81,175 |

TOTAL FUNDS | 252,799 |  | 164,381 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

LIGHTHOUSE ON THE MARSH (REGISTERED NUMBER: 03761952)

BALANCE SHEET - continued

31 JULY 2025

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

The financial statements were approved by the Board of Trustees and authorised for issue on 20 April 2026 and were signed on its behalf by:

Mr T Life - Trustee

Ms J M Thomas - Trustee

LIGHTHOUSE ON THE MARSH

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 JULY 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 86,190 |  | (10,504 | ) |

Net cash provided by/(used in) operating activities | 86,190 |  | (10,504 | ) |

Cash flows from investing activities

Purchase of tangible fixed assets | (101,878 | ) | (31,025 | ) |

Interest received | 3,101 |  | 3,834 |  |

Net cash used in investing activities | (98,777 | ) | (27,191 | ) |

Cash flows from financing activities

New loans in year | 58,200 |  | - |  |

Net cash provided by financing activities | 58,200 |  | - |  |

Change in cash and cash equivalents in the reporting period | 45,613 |  | (37,695 | ) |

Cash and cash equivalents at the beginning of the reporting period | 163,859 |  | 201,554 |  |

Cash and cash equivalents at the end of the reporting period | 209,472 |  | 163,859 |  |

LIGHTHOUSE ON THE MARSH

NOTES TO THE CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 JULY 2025

1. | RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

| 2025 |  | 2024

£ | £ |

| Net income/(expenditure) for the reporting period (as per the Statement of Financial Activities) | 88,418 |  | (12,672 | ) |

| Adjustments for:

| Depreciation charges | 38,667 |  | 18,934 |  |

| Interest received | (3,101 | ) | (3,834 | ) |

| Increase/(Decrease) in creditors over 1y | (2,995 | ) | (13,729 | ) |

| (Increase)/decrease in debtors | (4,072 | ) | 3,224 |  |

| Decrease in creditors | (30,727 | ) | (2,427 | ) |

| Net cash provided by/(used in) operations | 86,190 |  | (10,504 | ) |

2. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1/8/24 | Cash flow | At 31/7/25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 163,859 |  | 45,613 |  | 209,472 |  |

163,859 |  | 45,613 |  | 209,472 |  |

| Debt

| Debts falling due after 1 year | (1,195 | ) | (42,280 | ) | (43,475 | ) |

(1,195 | ) | (42,280 | ) | (43,475 | ) |

| Total | 162,664 |  | 3,333 |  | 165,997 |  |

LIGHTHOUSE ON THE MARSH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| Lighthouse on the Marsh is an incorporated charity, limited by guarantee, registered in England & Wales. The charity's registered number and registered office address can be found in the Report of the Trustees.

2. | ACCOUNTING POLICIES

| BASIS OF PREPARING THE FINANCIAL STATEMENTS

| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| INCOME

| All income, including grants, is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

| EXPENDITURE

| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | 20% on cost

| Plant and machinery | - | 20% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on cost

| TAXATION

| The charity is exempt from corporation tax on its charitable activities.

| FUND ACCOUNTING

| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

| HIRE PURCHASE AND LEASING COMMITMENTS

| Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

LIGHTHOUSE ON THE MARSH

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

2. | ACCOUNTING POLICIES - continued

| PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

3. | DONATIONS AND LEGACIES

| 2025 |  | 2024

£ | £ |

| Donations | 4,134 |  | 1,053 |  |

4. | INVESTMENT INCOME

| 2025 |  | 2024

£ | £ |

| Deposit account interest | 3,101 |  | 3,834 |  |

5. | INCOME FROM CHARITABLE ACTIVITIES

| 2025 |  | 2024

| Activity | £ | £ |

| Hire of facilities | Training and other activities | 50 |  | 2,061 |  |

| Grants | Training and other activities | 785,657 |  | 674,607 |  |

785,707 |  | 676,668 |  |

| Grants received, included in the above, are as follows:

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| High Needs Funding - Government Grant |  | 210,477 |  |  | 165,830 |  |

| Education Funding Agency - Government Grant |  | 348,958 |  |  | 251,694 |  |

| The National Lottery Community Fund - Reaching Communities (RC London and SE Region) |  | 117,867 |  | 112,757 |  |

| Non Government Grants |  | 108,355 |  |  | 146,387 |  |

|  | 785,657 |  |  | 676,668 |  |

6. | CHARITABLE ACTIVITIES COSTS

| Support |

| Direct | costs (see |

| Costs | note 7) | Totals

£ | £ | £ |

| Training and other activities | 495,971 |  | 208,553 |  | 704,524 |  |

LIGHTHOUSE ON THE MARSH

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

7. | SUPPORT COSTS

| Governance |

| Management |  | Finance |  | costs |  | Totals

£ | £ | £ | £ |

| Training and other activities | 158,774 |  | 39,542 |  | 10,237 |  | 208,553 |  |

8. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 38,667 |  | 18,933 |  |

| Other operating leases | 45,000 |  | 45,000 |  |

| Independent Examiners fee | 4,350 |  | 4,500 |  |

9. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.

| TRUSTEES' EXPENSES

| There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.

10. | STAFF COSTS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 380,945 |  | 359,910 |  |

| Social security costs | 36,822 |  | 25,843 |  |

| Other pension costs | 7,043 |  | 6,525 |  |

424,810 |  | 392,278 |  |

| The average monthly number of employees during the year was as follows:

| 2025 |  | 2024

| Direct charitable work | 14 |  | 12 |  |

| Administrative | 3 |  | 3 |  |

17 |  | 15 |  |

| No employees received emoluments in excess of £60,000.

LIGHTHOUSE ON THE MARSH

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

11. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| fund |  | funds |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 53 |  | 1,000 |  | 1,053 |

| Charitable activities

| Training and other activities | 216,199 |  | 460,469 |  | 676,668 |

| Investment income | 3,834 |  | - |  | 3,834 |

| Total | 220,086 |  | 461,469 |  | 681,555 |

| EXPENDITURE ON

| Charitable activities

| Training and other activities | 242,861 |  | 451,366 |  | 694,227 |

| NET INCOME/(EXPENDITURE) | (22,775 | ) | 10,103 |  | (12,672 | )

| Transfers between funds | 10,103 |  | (10,103 | ) | - |

| Net movement in funds | (12,672 | ) | - |  | (12,672 | )

| RECONCILIATION OF FUNDS

| Total funds brought forward | 95,878 |  | 81,175 |  | 177,053 |

| TOTAL FUNDS CARRIED FORWARD | 83,206 |  | 81,175 |  | 164,381 |

12. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Plant and |  | Motor |  | Computer |

| property |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 August 2024 | 130,195 |  | 96,719 |  | 13,860 |  | 207,992 |  | 448,766 |  |

| Additions | 91,547 |  | 6,259 |  | - |  | 4,072 |  | 101,878 |  |

| At 31 July 2025 | 221,742 |  | 102,978 |  | 13,860 |  | 212,064 |  | 550,644 |  |

| DEPRECIATION

| At 1 August 2024 | 121,602 |  | 74,534 |  | 13,860 |  | 190,511 |  | 400,507 |  |

| Charge for year | 20,841 |  | 10,642 |  | - |  | 7,184 |  | 38,667 |  |

| At 31 July 2025 | 142,443 |  | 85,176 |  | 13,860 |  | 197,695 |  | 439,174 |  |

| NET BOOK VALUE

| At 31 July 2025 | 79,299 |  | 17,802 |  | - |  | 14,369 |  | 111,470 |  |

| At 31 July 2024 | 8,593 |  | 22,185 |  | - |  | 17,481 |  | 48,259 |  |

LIGHTHOUSE ON THE MARSH

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

13. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Prepayments | 4,111 |  | 39 |  |

14. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade creditors | 1,793 |  | 1,590 |  |

| Social security and other taxes | 7,516 |  | 6,938 |  |

| Other creditors | 3,197 |  | 1,225 |  |

| Kent Community Foundation Loan | 14,120 |  | 13,728 |  |

| Accruals and deferred income | - |  | 21,000 |  |

| Accrued expenses | 2,153 |  | 2,100 |  |

28,779 |  | 46,581 |  |

15. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025 | 2024 |

£ | £ |

| Other loans (see note 16) | 43,475 |  | 1,195 |  |

16. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling between one and two years:

| KCF Loan - 1-2 years | 14,100 |  | 1,195 |  |

| Amounts falling due between two and five years:

| KCF Loan - 2-5 years | 29,375 |  | - |  |

17. | MOVEMENT IN FUNDS

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1/8/24 |  | in funds |  | funds |  | 31/7/25 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 83,206 |  | 58,759 |  | 56,297 |  | 198,262 |  |

| Restricted funds

| Restricted Fund | 81,175 |  | 29,659 |  | (56,297 | ) | 54,537 |  |

| TOTAL FUNDS | 164,381 |  | 88,418 |  | - |  | 252,799 |  |

LIGHTHOUSE ON THE MARSH

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

17. | MOVEMENT IN FUNDS - continued

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 220,471 |  | (161,712 | ) | 58,759 |  |

| Restricted funds

| Restricted Fund | 454,605 |  | (424,946 | ) | 29,659 |  |

| National Lottery | 117,866 |  | (117,866 | ) | - |  |

572,471 |  | (542,812 | ) | 29,659 |  |

| TOTAL FUNDS | 792,942 |  | (704,524 | ) | 88,418 |  |

| Comparatives for movement in funds

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1/8/23 |  | in funds |  | funds |  | 31/7/24 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 95,878 |  | (22,775 | ) | 10,103 |  | 83,206 |  |

| Restricted funds

| Restricted Fund | 81,175 |  | 10,103 |  | (10,103 | ) | 81,175 |  |

| TOTAL FUNDS | 177,053 |  | (12,672 | ) | - |  | 164,381 |  |

| Comparative net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 220,086 |  | (242,861 | ) | (22,775 | ) |

| Restricted funds

| Restricted Fund | 461,469 |  | (451,366 | ) | 10,103 |  |

| TOTAL FUNDS | 681,555 |  | (694,227 | ) | (12,672 | ) |

LIGHTHOUSE ON THE MARSH

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

17. | MOVEMENT IN FUNDS - continued

| A current year 12 months and prior year 12 months combined position is as follows:

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1/8/23 |  | in funds |  | funds |  | 31/7/25 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 95,878 |  | 35,984 |  | 66,400 |  | 198,262 |  |

| Restricted funds

| Restricted Fund | 81,175 |  | 39,762 |  | (66,400 | ) | 54,537 |  |

| TOTAL FUNDS | 177,053 |  | 75,746 |  | - |  | 252,799 |  |

| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 440,557 |  | (404,573 | ) | 35,984 |  |

| Restricted funds

| Restricted Fund | 916,074 |  | (876,312 | ) | 39,762 |  |

| National Lottery | 117,866 |  | (117,866 | ) | - |  |

1,033,940 |  | (994,178 | ) | 39,762 |  |

| TOTAL FUNDS | 1,474,497 |  | (1,398,751 | ) | 75,746 |  |

| The restricted fund represents grants received for specific purposes.

| TRANSFERS BETWEEN FUNDS

| The fixed assets purchased by the charity in the year using restricted funds do not have restricted conditions attached to their usage, and as such a transfer has been made to the general funds to reflect this.

18. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 July 2025.