Company registration number 08484445 (England and Wales)
Charity registration number 1154869 (England and Wales)
BRIGHTON LIGHT TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
BRIGHTON LIGHT TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
D H M Treneer
A Pop
S Walker
L Lurcock
S Lynch
E Fletcher
R Francis
Country of incorporation
United Kingdom
08484445
(England and Wales)
Charity registration
England and Wales
1154869
Principal address
65-71 Holland Road
Hove
East Sussex
BN3 1JN
Registered office
65-71 Holland Road
Hove
East Sussex
BN3 1JN
Independent examiner
John Caladine FCCA CTA FCIE
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
BRIGHTON LIGHT TRUST
CONTENTS
Page
Trustees' report
1 - 2
Statement of trustees' responsibilities
3
Independent examiner's report
4
Statement of financial activities
5
Statement of financial position
6
Notes to the financial statements
7 - 14
BRIGHTON LIGHT TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 31 December 2025.

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 trust'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 trust's objects are the prevention or relief of poverty by the provision of funds, goods or services of any kind in Brighton and Hove and in such parts of the United Kingdom or the world as the Trustees think fit.

Public benefit

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

Achievements and performance
Significant activities and achievements against objectives

2025 was a year in which the centre focused on getting our new debt coaches, Jaclyn and Roger, signed off as debt coaches, and I am glad to say this has been completed. It was also a year for getting to know each other and bonding as a team. .
This was reflected in our 2025 client figures:
Visits 267 + 34 Triage = 301
DRO 22
Bankruptcy 2
Independent 3
We currently have 55 active clients
Looking ahead, we continue to focus on getting a strong group of befrienders to attend visits and pray for our clients. We hope to have our current befrienders complete training this year.
Our clients continue to have complex needs, which has led to an increase in case closures as clients are unable to get the paperwork we need.
Our two main challenges going forward are the CAP system change, which means all three of us have to be retrained on the new systems. Therefore, from the end of May until 24 June 2026, we will not be taking on new clients, and initially, the system will be slower.
Secondly, is how to speak to clients about Jesus when they are consumed by debt and mental health issues, and some do not even leave their home, and others do not feel able to join anything.

Financial review

The trust had unrestricted income of £59,404 (2024: £46,958) and expenditure of £59,528 (2024: £45,528) resulting in a deficit of £124 on general funds for the year (2024: surplus of £1,430 on general funds).

Reserves policy

I t is the policy of the trust that reserves should be maintained at a level equivalent to between three and six month’s operational expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the trust’s current activities while consideration is given to ways in which additional funds may be raised. Reserves have been maintained at this level during the year . At 31 December 202 5 unrestricted funds were £1 2,499 (2024: £1 2,623). The Trustees are aware that this should be at a higher level to accord with the policy.

BRIGHTON LIGHT TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
Major risks
The trustees have assessed the major risks to which the trust is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Structure, governance and management

The trust is a charity and a company limited by guarantee, incorporated on 10 April 2013. The trust commenced activities on 1 January 2014 with the transfer of activities from the restricted fund of Holland Road Baptist Church Trust.

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:

D H M Treneer
A Pop
S Walker
L Lurcock
O Wilson
(Resigned 17 January 2026)
S Lynch
E Fletcher
R Francis
T Ison
(Resigned 19 July 2025)
Recruitment and appointment of trustees
New trustees are appointed, when required, by the existing trustees.
None of the trustees have any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £10 in the event of a winding up.

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

S Walker
Trustee
9 July 2026
BRIGHTON LIGHT TRUST
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -

The trustees, who are also the directors of Brighton Light Trust for the purpose 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 trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the trust and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and 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; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the trust will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the trust and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

BRIGHTON LIGHT TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BRIGHTON LIGHT TRUST
- 4 -

I report to the trustees on my examination of the financial statements of Brighton Light Trust (the trust) for the year ended 31 December 2025.

Responsibilities and basis of report

As the trustees of the trust (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 trust 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 trust’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 trust 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
9 July 2026
BRIGHTON LIGHT TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
2
59,378
8,006
67,384
46,935
9,066
56,001
Investments
3
26
-
26
23
-
23
Total income
59,404
8,006
67,410
46,958
9,066
56,024
Expenditure on:
Charitable activities
4
59,528
3,591
63,119
45,528
9,646
55,174
Total expenditure
59,528
3,591
63,119
45,528
9,646
55,174
Net income/(expenditure) and movement in funds
(124)
4,415
4,291
1,430
(580)
850
Reconciliation of funds:
Fund balances at 1 January 2025
12,623
2,911
15,534
11,193
3,491
14,684
Fund balances at 31 December 2025
12,499
7,326
19,825
12,623
2,911
15,534

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

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

BRIGHTON LIGHT TRUST
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 6 -
2025
2024
Notes
£
£
£
£
Current assets
Trade and other receivables
9
649
226
Cash at bank and in hand
21,128
17,063
21,777
17,289
Current liabilities
10
(1,952)
(1,755)
Net current assets
19,825
15,534
The funds of the trust
Restricted income funds
12
7,326
2,911
Unrestricted funds
13
12,499
12,623
19,825
15,534

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 2025.

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 2026
S Walker
Trustee
BRIGHTON LIGHT TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
1
Accounting policies
Company information

Brighton Light Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is 71 Holland Road, Hove, East Sussex, BN3 1JN.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the trust's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The trust is a Public Benefit Entity as defined by FRS 102.

The trust has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

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

The financial statements have been prepared under the historical cost convention. 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 trust 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 trust 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 trust 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 trust 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

Resources expended are recognised in the period in which they are incurred and allocated to the particular cost centre to which they relate. These costs include irrecoverable VAT.

There are no fixed assets.

BRIGHTON LIGHT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies (Continued)
- 8 -
1.6
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.

1.7
Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Basic financial assets include trade and other receivables and cash and bank balances. Basic financial liabilities including trade and and other payables where trade payables are obligations to pay for goods or services that have been acquired on the ordinary course of operations from suppliers.

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.

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 trust’s contractual obligations expire or are discharged or cancelled.

1.8
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 trust is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10

Taxation

In the opinion of the trustees, the company is not liable to United Kingdom corporation tax on its charitable activities.

BRIGHTON LIGHT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
2
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
59,378
2,080
61,458
46,935
-
46,935
Grants
-
5,926
5,926
-
9,066
9,066
59,378
8,006
67,384
46,935
9,066
56,001
Donations and gifts
Donations and gifts
58,076
2,080
60,156
45,810
-
45,810
Gift aid receivable
1,302
-
1,302
1,125
-
1,125
59,378
2,080
61,458
46,935
-
46,935

3
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
26
23
BRIGHTON LIGHT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 10 -
4
Expenditure on charitable activities
Charitable activities
Charitable activities
2025
2024
£
£
Direct costs
Staff costs
35,468
29,267
Contract services
5,476
5,476
Stationery and equipment
877
265
Pastoral gifts
5,936
673
Staff training, travel and other costs
491
-
48,248
35,681
Grant funding of activities (see note 5)
12,451
17,646
Share of support and governance costs (see note 6)
Support
500
227
Governance
1,920
1,620
63,119
55,174
Analysis by fund
Unrestricted funds
59,528
45,528
Restricted funds
3,591
9,646
63,119
55,174
5
Grants payable
Charitable activities
Charitable activities
2025
2024
£
£
Grants to institutions:
CAP services
10,200
8,000
Grants to individuals
2,251
9,646
BRIGHTON LIGHT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 11 -
6
Support costs allocated to activities
2025
2024
£
£
Computer running costs
384
201
Sundry expenses
116
26
Governance costs
1,920
1,620
2,420
1,847
Analysed between:
Charitable activities
2,420
1,847
2025
2024
Governance costs comprise:
£
£
Accountancy
1,560
1,320
Independent examination fees
300
240
Bank charges
60
60
1,920
1,620
7
Employees
Number of employees
2025
2024
Number
Number

The average monthly number of employees during the year was:

2
2
Employment costs
2025
2024
£
£
Wages and salaries
32,244
27,057
Pension contributions
3,224
2,210
35,468
29,267
8
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

BRIGHTON LIGHT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 12 -
9
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Other receivables
649
226
10
Current liabilities
2025
2024
£
£
Other taxation and social security
212
109
Accruals and deferred income
1,740
1,646
1,952
1,755
11
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
3,224
2,210

The trust operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the trust in an independently administered fund.

12
Restricted funds

The restricted funds of the charity compri se the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be use d.

At 1 January 2025
Incoming resources
Resources expended
At 31 December 2025
£
£
£
£
St Bernard's Grant
456
5,926
(1,871)
4,511
Acts 435
1,115
2,080
(380)
2,815
Chalk Hill Trust
1,340
-
(1,340)
-
2,911
8,006
(3,591)
7,326
BRIGHTON LIGHT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
12
Restricted funds (Continued)
- 13 -
Previous year:
At 1 January 2024
Incoming resources
Resources expended
At 31 December 2024
£
£
£
£
St Bernard's Grant
731
3,216
(3,491)
456
Acts 435
760
5,850
(5,495)
1,115
Chalk Hill Trust
2,000
-
(660)
1,340
3,491
9,066
(9,646)
2,911

St Bernard's Grant - This represents funds received from St Bernard's charity (registration no. 207727) and is used to relieve hardship for vulnerable women in crisis.

Acts 435 - This represent funds given through the Acts 435 charity giving platform (registration no.1131305) and is used to provide financial assistance for individuals in need.

Chalk Hill Trust Grant - This is a contribution to fund work on debt relief orders/bankruptcy costs.

13
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 2025
Incoming resources
Resources expended
At 31 December 2025
£
£
£
£
General funds
12,623
59,404
(59,528)
12,499
Previous year:
At 1 January 2024
Incoming resources
Resources expended
At 31 December 2024
£
£
£
£
General funds
11,193
46,958
(45,528)
12,623
BRIGHTON LIGHT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 14 -
14
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 December 2025:
Current assets/(liabilities)
12,499
7,326
19,825
12,499
7,326
19,825
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 December 2024:
Current assets/(liabilities)
12,623
2,911
15,534
12,623
2,911
15,534
15
Trustees and related party transactions

None of the Trustees (or any persons connected with them) received remuneration during the year and none were reimbursed any expenses.

The aggregate donations from the Trustees during the year were £1,894 (2024: £1,320).

The Trust are able to use the facilities of Holland Road Baptist Church Trust, a Trust with common Trustees, to carry out its function effectively.

The Trust received gift income of £30,539 (2024: £2 1,775) from Holland Road Baptist Church Trust.

The Trust paid Holland Road Baptist Church Trust £5,476 (2024: £5,476) for management services during the year.

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