Charity registration number SC050042 (Scotland)
Company registration number SC640305 (Scotland)
THE LIGHTHOUSE SUPPORT CENTRE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
THE LIGHTHOUSE SUPPORT CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
P Merson
C Anderson
W N Cordiner
(Appointed 4 June 2025)
D Leith
(Appointed 4 June 2025)
D S Mair
(Appointed 2 June 2025)
Secretary
P Merson
Charity number (Scotland)
SC050042
Company number
SC640305
Registered office
Binghill Drive
Milltimber
Aberdeenshire
United Kingdom
AB13 0JE
Independent examiner
Azets Audit Services
37 Albyn Place
Aberdeen
United Kingdom
AB10 1YN
THE LIGHTHOUSE SUPPORT CENTRE
CONTENTS
Page
Trustees report
1 - 3
Independent examiner's report
5
Statement of financial activities
6 - 7
Balance sheet
8
Notes to the financial statements
9 - 17
THE LIGHTHOUSE SUPPORT CENTRE
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 charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) 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 Company was established in August 2019 to acquire, equip and operate a facility in the Tillydrone area of Aberdeen to allow its sister charity, the Deeside Christian Fellowship, to run its Lighthouse Project, and to be used as a meeting place for Donside Community Church.

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

Achievements and performance

In November 2022, the Company became the legal owner of the former Library and Family Centre, in the Tillydrone area of Aberdeen. Following a tender process, major refurbishment works commenced in July 2023 and were essentially completed by the end of 2023.

Temporary Occupation of the building was granted by Aberdeen City Council building control on 29 January 2024. Building Warrant final approval was granted on 20 June 2024.

Whilst minor snagging works ran throughout 2024, by 31 March 2024, all staff and volunteers for the Lighthouse Project, and Donside Community Church, were using the building to run their various groups and church services in keeping with the main objectives of the charity.

In September 2024, the garden area was revamped by installing new wooden fencing, returfing the creche play area, and laying a concrete area for cage football.

The now refurbished multi-purpose facility meets the trustees’ objectives of having a facility that is ideal for large church groups as well as smaller community focused ones. The building includes a well-equipped kitchen, café space, main hall, smaller meeting rooms, staff office, and creche space.

Besides being a warm, safe and welcoming facility, there’s a foodbank, laundry facilities, showers, pool table, carpet bowls, table tennis, cage football along with craft, and counselling rooms.

During 2025 there were no Health & Safety incidents relating to the Company. The Food Safety Management System developed in 2024, resulting in the Company being granted a Health & Hygiene “Pass” by the local council, remained in place throughout 2025.

Early in the year, a community defibrillator was acquired and installed on the outside of the building.

During May, the intermittent heating system failure in the main hall was resolved, and the warranty period triggered.

On 26 June 2025, a License to Occupy was signed covering the use of the Company’s facility by the Lighthouse Project, and Donside Community Church, in keeping with the main objectives of the charity.

When the café space was fully occupied, noise levels were such that it has become apparent sound suppression measures were required. Following a tender process, 46 acoustic boards were installed on the roof of the café during July. This has resulted in a noticeable reduction in the sharpness of the sound in the space.

Whilst it had originally been the trustees’ intention to convert the upstairs area into a flat, from a financial and risk perspective, this can no longer be justified. Consequently, a building warrant amendment was prepared and submitted reflecting the rooms being left as is.

THE LIGHTHOUSE SUPPORT CENTRE
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -

To allow Aberdeen City Council to issue the Completion Certificate for the refurbishment works, additional works were required. This involved the application of a fire-retardant coating to the wooden slatting used throughout the facility. This work was done during the last quarter, thereby allowing the Completion Certificate to be issued on 17 December 2025.

Financial review

With the refurbishment works complete, capital expenditure is now minimal. The retention monies outstanding at year-​end for the refurbishment works were cleared in April 2026.

The organisation maintains strong cash balances and holds fixed property assets, which support its ongoing activities.

Incoming resources during the period totalled £91,227 (2024: £112,818) which has been at a level sufficient to adequately achieve our commitments and undertakings. The significant decrease was as a result of the refurbishment works being complete and therefore a drive for additional funding no longer being necessary.

The Statement of Financial Activities shows a net decrease in funds of £67,671 (2024: net decrease of £36,162). The unrestricted general funds held by the charity at the balance sheet date was £138,797 (2024: £183,046). Due to the refurbishment work being completed, the restricted fund has been satisfied and subsequently transferred to designated funds in the prior year within the Building Fund with a surplus of £555,204 (2024: £578,626). As a result, there were no restricted funds held at the balance sheet date (2024: £Nil). The total funds held by the charity at 31 December 2025 was a surplus of £694,001 (2024: £761,672).

Going forward, operating expenditures are forecast to be in the order of £30,000 per annum. A licence fee to cover such running costs is payable by the users of the building, these being the Lighthouse Project and Donside Community Church.

Having considered the overall financial position of the charity last year, the Trustees have concluded to hold at least 12-months’ free reserves as the reserves policy now that the refurbishment work was completed in the year. This is in addition to any fixed assets held and used for the Company's aims and purposes and any liabilities due. This level of reserves should ensure that at any time of the year the charity is in a position to cover costs in the unlikely event that there are no occupants of the building. The free reserves held at the balance sheet date was £36,249 (2024: £51,925).

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 Lighthouse Support Centre is constituted as a private company limited by guarantee with Companies House under Company No. 640305 and governed by Articles of Association dated 30 th August 2019. A full copy of the constitutional document is publicly available on the Companies House website. The Charity is also registered with the Office of Scottish Charities Regulator (OSCR) under Charity No. SC050042.

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:

P Merson
M J Laurenson
(Resigned 4 June 2025)
J Merson
(Resigned 4 June 2025)
C Anderson
W N Cordiner
(Appointed 4 June 2025)
D Leith
(Appointed 4 June 2025)
D S Mair
(Appointed 2 June 2025)

The powers for appointment and removal of trustees are set out in the Charity's Articles of Association.

None of the trustees received payment or expenses for their services. The Company has no employees, and any required works are either performed by a contracted third-party or by volunteers.

THE LIGHTHOUSE SUPPORT CENTRE
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
Future Plans & Updates

Following receipt of the Completion Certificate in December 2025, and with all snagging works now complete, the retention monies due to CHAP were released in April 2026. This, along with the final fees from the architect, brought to an end the spend on the refurbishment works.

With the building works now being complete, the Company is fulfilling its “raison d’etre”, which is, to operate a well-equipped facility in order for its sister charity, the Deeside Christian Fellowship, to run its Lighthouse Project, and to be used as a meeting place for Donside Community Church.

In the first quarter, a local plumbing company kindly installed two new WCs in the previously existing toilets at no cost to the Company.

Following a request from Aberdeen University Christian Union, and bearing in mind that their aims are consistent with the aims of the Company, the trustees agreed that the building could be used to host a number of their meetings in early part of 2026.

From April 2026, the Company has been granted full exemption from paying water rates.

To date in 2026, there has been a notable increase in the number of people from the Tillydrone community frequenting the building for Lighthouse Project and Donside Community Church activities/services. Many of those benefiting from the facility and its services are asylum seekers and refugees. This outcome is very much in keeping with the city council’s wish for Aberdeen to be a welcoming city.

Risk Management

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.

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

P Merson
Trustee
Dated: 7 August 2026
THE LIGHTHOUSE SUPPORT CENTRE
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -

The trustees, who are also the directors of The Lighthouse Support Centre 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 charity 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 charity 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 charity and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

THE LIGHTHOUSE SUPPORT CENTRE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE LIGHTHOUSE SUPPORT CENTRE
- 5 -

I report on the financial statements of the charity for the year ended 31 December 2025, which are set out on pages 6 to 17.

Respective responsibilities of trustees and examiner

The charity’s trustees, who are also the directors of The Lighthouse Support Centre for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

(ii)

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

have not been met or
(b)

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Azets Audit Services
Matthew Allan
ICAS
37 Albyn Place
Aberdeen
AB10 1YN
United Kingdom
Dated: 10 August 2026
THE LIGHTHOUSE SUPPORT CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
Current financial year
Unrestricted
Unrestricted
Total
Total
funds
funds
general
designated
2025
2025
2025
2024
Notes
£
£
£
£
Income from:
Donations and legacies
3
63,380
-
63,380
83,046
Charitable activities
4
27,500
-
27,500
27,500
Investments
5
347
-
347
2,272
Total income
91,227
-
91,227
112,818
Expenditure on:
Charitable activities
6
158,898
-
158,898
148,980
Net incoming/(outgoing) resources before transfers
(67,671)
-
(67,671)
(36,162)
Gross transfers between funds
23,422
(23,422)
-
-
Net income/(expenditure) for the year/ Net movement in funds
8
(44,249)
(23,422)
(67,671)
(36,162)
Reconciliation of funds:
Fund balances at 1 January 2025
183,046
578,626
761,672
797,834
Fund balances at 31 December 2025
138,797
555,204
694,001
761,672

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.

THE LIGHTHOUSE SUPPORT CENTRE
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
Prior financial year
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
general
designated
2024
2024
2024
2024
Notes
£
£
£
£
Income from:
Donations and legacies
3
73,241
-
9,805
83,046
Charitable activities
4
27,500
-
-
27,500
Investments
5
2,272
-
-
2,272
Total income
103,013
-
9,805
112,818
Expenditure on:
Charitable activities
6
50,810
-
98,170
148,980
Net incoming/(outgoing) resources before transfers
52,203
-
(88,365)
(36,162)
Transfers between funds
130,843
578,626
(709,469)
-
Net income/(expenditure) for the year/ Net movement in funds
8
183,046
578,626
(797,834)
(36,162)
Reconciliation of funds:
Fund balances at 1 January 2024
-
-
797,834
797,834
Fund balances at 31 December 2024
183,046
578,626
-
761,672
THE LIGHTHOUSE SUPPORT CENTRE
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 8 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
11
657,752
709,747
Current assets
Debtors
12
1,216
28,850
Cash at bank and in hand
60,337
44,478
61,553
73,328
Creditors: amounts falling due within one year
13
(25,304)
(21,403)
Net current assets
36,249
51,925
Total assets less current liabilities
694,001
761,672
Income funds
Unrestricted funds
Designated funds - Building Fund
14
555,204
578,626
Unrestricted funds - General Fund
138,797
183,046
694,001
761,672
694,001
761,672

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 trustees 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 7 August 2026
P Merson
Trustee
Company registration number SC640305
THE LIGHTHOUSE SUPPORT CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
1
Accounting policies
Charity information

The Lighthouse Support Centre is a private company limited by guarantee incorporated in Scotland. The registered office is Binghill Drive, Milltimber, Aberdeenshire, AB13 0JE, United Kingdom.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) 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.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.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

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.
THE LIGHTHOUSE SUPPORT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 10 -

Grants, where entitlement is not conditional on the delivery of a specific performance by the organisation, are recognised when the organisation becomes unconditionally entitled to the grant.

Where there are performance related conditions attached to any grants or donations, income is recognised when the conditions have been met or when meeting the conditions is within the organisation’s control and there is sufficient evidence that they have been met or will be met, otherwise they are deferred. Where a grant condition allows for the recovery of any unexpended grant, a liability is recognised when repayment becomes probable.

1.5
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.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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 bases:

Freehold land and buildings
2% straight-line on completion of building improvements
Property improvements
20% straight-line
Fixtures and fittings
20% straight-line
Computers
20% 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
Impairment of fixed 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).

1.8
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.

1.9
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.

THE LIGHTHOUSE SUPPORT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 11 -
Basic financial assets

Basic financial assets, which include debtors 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 creditors 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 creditors 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 creditors 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.

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.

Key sources of estimation uncertainty
Property valuation

At each reporting end date, the charity reviews the carrying value of its property 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). The carrying value of the property is reviewed for indicators of impairment on an annual basis taking into consideration any recent third party valuations and the knowledge of the trustees.

THE LIGHTHOUSE SUPPORT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 12 -
3
Donations and legacies
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
general
general
2025
2024
2024
2024
£
£
£
£
Donations and gifts
63,380
73,241
9,805
83,046

Donations and gifts includes amounts donated by trustees of the charity totalling £200 (2024: £5,925).

4
Charitable activities

Unrestricted funds general

Unrestricted funds general

2025
2024
£
£
Charitable rental income
27,500
27,500
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
347
2,272
THE LIGHTHOUSE SUPPORT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 13 -
6
Expenditure on charitable activities
Charitable Expenditure
Charitable Expenditure
2025
2024
£
£
Direct costs
Depreciation and impairment
92,274
74,827
Sundry expenses
20,923
15,978
IT software and communication
921
1,140
Repairs and maintenance
4,989
25,650
Insurance
3,921
4,420
Donations awarded
27,500
-
150,528
122,015
Share of support and governance costs (see note 7)
Support
-
610
Governance
8,370
26,355
158,898
148,980
Analysis by fund
Unrestricted funds - general
158,898
50,810
Restricted funds
-
98,170
158,898
148,980
7
Support costs allocated to activities
Charitable Expenditure
Total
2025
2024
£
£
Training
-
610
Governance
8,370
26,355
2025
2024
Governance costs comprise:
£
£
Legal and professional
1,380
20,025
Accountancy fees
6,990
6,330
8,370
26,355
THE LIGHTHOUSE SUPPORT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 14 -
8
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable to the charity's independent examiner:
- for the independent examination of the charity's financial statements
6,540
5,940
- for tax advisory services
450
390
Depreciation of owned tangible fixed assets
92,274
74,827
9
Trustees

During the year, trustees made donations of £200 (2024: £5,925).

No Trustees of any connected party has received remuneration or any other benefits from the charity.

10
Taxation

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

THE LIGHTHOUSE SUPPORT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 15 -
11
Tangible fixed assets
Freehold land and buildings
Property improvements
Fixtures and fittings
Computers
Total
£
£
£
£
£
Cost
At 1 January 2025
1,497,151
280,659
61,683
86,971
1,926,464
Additions
-
39,410
869
-
40,279
At 31 December 2025
1,497,151
320,069
62,552
86,971
1,966,743
Depreciation and impairment
At 1 January 2025
1,142,011
42,099
10,981
21,626
1,216,717
Depreciation charged in the year
4,860
57,565
12,455
17,394
92,274
At 31 December 2025
1,146,871
99,664
23,436
39,020
1,308,991
Carrying amount
At 31 December 2025
350,280
220,405
39,116
47,951
657,752
At 31 December 2024
355,140
238,560
50,702
65,345
709,747

On 29 November 2022, The Tillydrone Family Centre & The Tillydrone Library located at Pennan Road, Aberdeen was transferred to the Charity from Aberdeen City Council via a Community Asset Transfer process. The fair value of the property transferred was deemed to be £360,000 by the trustees. The trustees viewed this as the deemed cost of the property and have capitalised further improvements carried out on the building at historic cost.

In June 2024, an independent valuation was carried out by Shepherd Chartered Surveyors on the building. The deemed market value was £560,000. The report was conducted on the assumption that the first floor of the centre would be upgraded to the same standard as the main building. This work took place in 2024. Therefore, the building was impaired beyond the valuation report to £512,000 in the prior year.

12
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
880
1,036
Prepayments and accrued income
336
27,814
1,216
28,850
13
Creditors: amounts falling due within one year
2025
2024
£
£
Accruals and deferred income
25,304
21,403
THE LIGHTHOUSE SUPPORT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 16 -
14
Unrestricted funds - designated

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
Transfers
At 31 December 2025
£
£
£
£
£
Unrestricted funds - General Fund
183,046
91,227
(158,898)
23,422
138,797
Designated funds - Building Fund
578,626
-
-
(23,422)
555,204
761,672
91,227
158,898
-
694,001
Previous year:
At 1 January 2024
Incoming resources
Resources expended
Transfers
At 31 December 2024
£
£
£
£
£
Unrestricted funds - General Fund
-
103,013
(50,810)
130,843
183,046
Designated funds - Building Fund
-
-
-
578,626
578,626
-
103,013
50,810
709,469
761,672

The Building Fund exists as unrestricted funds set aside by the trustees to cover the carrying value of the property and property improvements. These funds had previously been part of the restricted Building a Brighter Future Project Fund, due to the refurbishment being completed in the year to 31 December 2024, the restricted fund had been deemed satisfied in the 2024 financial year.

THE LIGHTHOUSE SUPPORT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 17 -
15
Related party transactions

Deeside Christian Fellowship Church are a connected charity through certain directors of the support centre being trustees of the Church. During the year, Deeside Christian Fellowship Church have been charged rental income of £27,500 by the Lighthouse Support Centre due to use of the property in the year (2024: £27,500). On 1 December 2025, the directors approved that the 2024 rental period should be treated as rent-free. Accordingly, the charity made a donation of £27,500 to Deeside Christian Fellowship Church to cover the rental charge for that period (2024: £Nil).

Aberdeen Straight-Way Limited are a connected company through a directorship held by J Merson (resigned 04/06/2025). During the year there were no landscaping services purchased (2024: £16,104).

L Merson is a connected person through marriage to P Merson. During the year no income in the form of donations was received from L Merson (2024: £Nil). However, L Merson was reimbursed £724 for the following expenses (2024: £5,278);

- Repairs & maintenance: £724 (2024: £2,755)

- Sundry expenses: £Nil (2024: £1,514)

- Training expenses: £Nil (2024: £38)

- IT equipment: £Nil (2024: £416)

- Fixtures & fittings: £Nil (2024: £555)

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