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2021-06-30-accounts

REGISTERED COMPANY NUMBER: 04210715 (England and Wales) REGISTERED CHARITY NUMBER: 1099004

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 June 2021

for

Worthing Lions Charitable Trust Ltd. (A Company Limited by Guarantee)

Worthing Lions Charitable Trust Ltd.

Contents of the Financial Statements for the Year Ended 30 June 2021

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Notes to the Financial Statements 8 to 18
Detailed Statement of Financial Activities 19 to 20

Worthing Lions Charitable Trust Ltd.

Report of the Trustees for the Year Ended 30 June 2021

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 30 June 2021. 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

The charity's objectives are any charitable purpose primarily for, but not limited to, the inhabitants of the town of Worthing and its neighbourhood.

The main activities undertaken to further the charity's purposes for public benefit are the operation of a fundraising shop and the organisation of fundraising events. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

Achievement and performance

The charity's main fundraising events include collections throughout December, with an evening Christmas tree collection through residential streets and town centre buckets. Our fundraising events The Worthing Lions Festival in July and the firework display in November were cancelled due to Covid 19 restrictions.

The Lions shop was closed for part of the year due to Covid 19 restrictions and it reopened with necessary safeguards to ensure social distancing and adherence to Government guidelines. It is now open 6 days a week 9.30 am to 4.30pm.

Every member, who is able, helps with our events, either behind the scenes or up front. All of their time is given freely.

Financial review

The reserves of the charity are unrestricted reserves. The administration fund is an unrestricted, designated fund. The incoming resources of the administration fund include members' subscriptions and various small donations. Outgoing resources include dues to the District organisation and to Lions Club International Foundation.

Total income of the charity has decreased by 29% to £72,674, which is despite the charity being able to claim various retail Covid-19 support grants, the charity was unable to hold a number of events. Expenditure has decreased by 5% to £59,287, with net income in the year of £14,914 (2020: £39,605). At year end, the general unrestricted reserve amounted to £268,926 (2020: £254,012). This was made up of the following funds, general Fund amounting £109,300, the administration fund amounting to £10,854 and the designated fund of £148,772 for the purchase of a property in the future.

Page 1

Worthing Lions Charitable Trust Ltd.

Report of the Trustees for the Year Ended 30 June 2021

Structure, governance and management

The charity is incorporated under the Companies Act 2006. It is a company limited by guarantee. The charity is governed by the Memorandum and Articles incorporated on 3 May 2001.

The charity must have a minimum number of three trustees. At each annual general meeting one-third of the trustees who are subject to retirement by rotation or, if their number is not three or a multiple of three, the number nearest to one third shall retire from office, but if there is only one trustee who is subject to retirement by rotation, they shall retire. The trustees to retire by rotation shall be those who have been longest in office since their last appointment or reappointment. No person other than a trustee retiring by rotation shall be appointed or reappointed a trustee at any general meeting, unless they are recommended by the trustees. The trustees may be appointed by ordinary resolution either to fill a vacancy or as an additional trustee.

Reference and administrative details Registered Company number

04210715 (England and Wales)

Registered Charity number

1099004

Registered office

85 Church Road Hove East Sussex BN3 2BB

Trustees

A G Carter J M Holley J A E Hollington L Hurren L Taylor

Company Secretary

K Anderson

Independent Examiner

Alasdair Wilson FCA Institute of Chartered Accountants in England and Wales Wilson Sandford Limited Chartered accountants 85 Church Road Hove East Sussex BN3 2BB

Page 2

Worthing Lions Charitable Trust Ltd.

Report of the Trustees for the Year Ended 30 June 2021

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

....................................................................

J M Holley - Trustee

Page 3

Independent Examiner's Report to the Trustees of Worthing Lions Charitable Trust Ltd.

Independent examiner's report to the trustees of Worthing Lions Charitable Trust Ltd. ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2021.

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

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.

Alasdair Wilson FCA Institute of Chartered Accountants in England and Wales Wilson Sandford Limited Chartered accountants 85 Church Road Hove East Sussex BN3 2BB

Date: .............................................

Page 4

Worthing Lions Charitable Trust Ltd.

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 30 June 2021

2021
Unrestricted
funds
Notes
£
Income and endowments from
Donations and legacies
3
23,196
Other trading activities
4
48,041
Investment income
5
716
Other income
812
Total
72,765
Expenditure on
Raising funds
6
30,564
Charitable activities
Charitable donations
27,287
Total
57,851
NET INCOME
14,914
Reconciliation of funds
Total funds brought forward
254,012
Total funds carried forward
268,926
2020
Total
funds
£
21,685
77,718
1,924
760
102,087
37,564
24,918
62,482
39,605
214,407
254,012

The notes form part of these financial statements

Page 5

Worthing Lions Charitable Trust Ltd.

Balance Sheet 30 June 2021

2021
Unrestricted
funds
Notes
£
Fixed assets
Tangible assets
12
11,449
Current assets
Debtors
13
3,941
Cash at bank and in hand
263,252
267,193
Creditors
Amounts falling due within one year
14
(9,716)
Net current assets
257,477
Total assets less current liabilities
268,926
NET ASSETS
268,926
Funds
16
Unrestricted funds
268,926
Total funds
268,926
2020
Total
funds
£
13,371
467
241,846
242,313
(1,672)
240,641
254,012
254,012
254,012
254,012

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 6

Worthing Lions Charitable Trust Ltd.

Balance Sheet - continued 30 June 2021

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 ............................................. and were signed on its behalf by:

............................................. J M Holley - Trustee

The notes form part of these financial statements

Page 7

Worthing Lions Charitable Trust Ltd.

Notes to the Financial Statements for the Year Ended 30 June 2021

1. General information

The charity is a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 85 Church Road, Hove, East Sussex, BN3 2BB.The business address is 115 George V Avenue, Goring-By-Sea, Worthing, West Sussex, BN11 5SA.

The principal activity of the charity during the year was charitable purposes primarily for, but not limited to, the inhabitants of Worthing and its neighbourhood.

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Significant judgements

There are no judgements that management has made in the process of applying the entity's accounting policies that have a significant effect on the amounts recognised in the financial statements.

Key sources of estimation uncertainty

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Income

All income is included in the statement of financial activities when the charity is entitled to the income, any performance related conditions attached have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

continued...

Page 8

Worthing Lions Charitable Trust Ltd.

Notes to the Financial Statements - continued for the Year Ended 30 June 2021

2. Accounting policies - continued

Income

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

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

Short leasehold - 10% on reducing balance Plant and machinery - 25% on cost Fixtures and fittings - 10% on reducing balance Motor vehicles - 25% on reducing balance

Taxation

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

continued...

Page 9

Worthing Lions Charitable Trust Ltd.

Notes to the Financial Statements - continued for the Year Ended 30 June 2021

2. Accounting policies - continued

Fund accounting

The unrestricted fund is available for use at the discretion of the trustees in furtherance of the general objectives of the charity and has not been designated for other purposes. The unrestricted, designated "administration fund" is available for use at the discretion of the trustees but has been designated for the administration of the charity, including for the receipt and payment of subscriptions.

Donated goods for resale and donated services

The trustees believe that it is impractical to measure the fair value of goods donated for resale and that the costs of valuation outweigh the benefit to users of the accounts and the charity of this information. Therefore, the donated goods are recognised on sale.

The contribution of unpaid general volunteers cannot be measured reliably. Therefore, the contribution of general volunteers is not included as income in the financial statements.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

3. Donations and legacies

Donations
Grants
Subscriptions
2021
£
3,382
19,814
-
23,196
2020
£
665
20,000
1,020
21,685

A business support grant of £20,000 was received from Local Government to compensate for loss of income during the coronavirus pandemic.

continued...

Page 10

Worthing Lions Charitable Trust Ltd.

Notes to the Financial Statements - continued for the Year Ended 30 June 2021

3. Donations and legacies - continued

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

Other grants
4.
Other trading activities
Shop income
Fireworks
Christmas collections
Worthing Festival
Raffles
5.
Investment income
Deposit account interest
6.
Raising funds
Raising donations and legacies
Firework costs
Christmas collection costs
Worthing festival costs
Other costs
Support costs
2021
£
19,814
2021
£
40,971
-
7,070
-
-
48,041
2021
£
716
2021
£
-
49
-
20
9,310
9,379
2020
£
20,000
2020
£
29,201
11,935
6,704
29,768
110
77,718
2020
£
1,924
2020
£
1,899
183
5,058
799
10,537
18,476

continued...

Page 11

Worthing Lions Charitable Trust Ltd.

Notes to the Financial Statements - continued for the Year Ended 30 June 2021

6. Raising funds - continued

Other trading activities

Purchases
Support costs
Aggregate amounts
Grants payable
Charitable donations
2021
£
21,185
-
21,185
30,564
2021
£
27,287
2020
£
18,353
735
19,088
37,564
2020
£
24,905

7. Grants payable

A significant activity of the charity is to make donations. The donations were made to institutions and individuals as follows:

Institutions
Individuals
2021
£
23,553
3,734
27,287
2020
£
22,159
2,746
24,905
The analysis of total donations paid by nature is as follows:
2021 2020
Activity
Medical
Community
Educational
Cultural
Animal
Alleviating poverty
£
3,733
10,870
4,250
-
3,000
5,434
27,287
£
11,702
7,882
-
2,200
300
2,821
24,905

Donations to institutions over £100 were as follows:

continued...

Page 12

Worthing Lions Charitable Trust Ltd.

Notes to the Financial Statements - continued for the Year Ended 30 June 2021

7. Grants payable - continued

2021 2020
£ £
4Sight Vision Support - 245
Adur Voluntary Action 250 -
Aspheleia fostering agency 250 -
Belarus Trust 500 -
Blueprint 22 - 500
British legion 250 -
Broadwater Covid-19 Initiative - 320
Broadwater Support Group 100 -
Butterflies Breast Cancer Support Group - 2,000
Care for Veterans 1,000 -
Crafting for Covid - 200
Cruse Bereavement Care - 500
Donations 4 Refugees 100 -
East Worthing Food Bank - 250
Family Support Work - 273
Ferring County Centre 3,000 -
Friends of the Mombasa Children - 100
Go Youth Activites 1,500 -
Heads On - 720
Home-start Arun, Worthing and Adur - 250
KSS Air Ambulance 783 -
Lions Club International District 105SE Foundation 2,000 2,000
Little Owls Nursery 250 -
Love Your Hospital - 5,000
MACS Supporting children and young people charity 500 -
Mary's Meals 250 -
Mothers Union 1,500 -
Myaware - 500
PCaSO Prostate Cancer Support Organisation 250 500
Royal Voluntary Service - 100
Safe in Sussex 494 -
Seaside Hospital Radio - 250
Sight Support Worthing 1,500 -
Super Stars Arts 1,500 -
Supporting Frontline Staff - 200
Sussex Aid for Refugees - 100
Sussex Air Cadets - 400
Sussex SQUIDS Disabled Swimming Organisation - 500
Suzanne Logan School of Dance - 1,000
The Chatty Café Scheme - 300
Thomas A Becket School NHS competition 750 -
Treasure Basket Association 2,000 -
Turning Tides - 250

continued...

Page 13

Worthing Lions Charitable Trust Ltd.

Notes to the Financial Statements - continued for the Year Ended 30 June 2021

7. Grants payable - continued

VIBE Project
Visually Impaired Bowls England
Wadars Animal Rescue Charity
West Downs NHW Taskforce
West Down Search and Rescue
West Sussex County Council Child Asylum Team
West Sussex Music Trust
Worthing Air Cadets
Worthing Boys Club
Worthing Cats Protection League
Worthing Cue Club
Worthing Deaf 50+ Club
Worthing Food Bank
Worthing Musical Theatre Co
Worthing Shopmobility
Worthing Soup Kitchen
Worthing Town Crier
Donations under £100
500
-
-
1,500
-
-
-
-
1,500
-
-
-
250
270
-
250
-
556
23,553
-
137
200
-
750
169
1,200
200
-
100
120
250
250
-
885
250
1,000
190
22,159

8. Net income/(expenditure)

The independent examiner's remuneration amounts to an independent examination fee of £220 (2020 - £220) and other financial services of £974 (2020 - £974).

9. Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 30 June 2021 nor for the year ended 30 June 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2021 nor for the year ended 30 June 2020.

continued...

Page 14

Worthing Lions Charitable Trust Ltd.

Notes to the Financial Statements - continued for the Year Ended 30 June 2021

10. Donated goods, facilities or services

The charity depends on volunteers to staff the charity shop, collect donations and organise fundraising activities, as well as organise the distribution of funds raised. The contribution of the volunteers cannot be reliably measured so is not recognised in the financial statements.

The charity shop relies on donations of goods for resale. The donated goods are usually second-hand clothing, jewellery, DVDs, CDs, books and general bric-a-brac. The donated goods for resale are recognised in the financial statements at the point of sale. The income is recognised as shop income.

11. Employee numbers

The average number of employees during the year was nil (2019: nil). No employees received employee benefits of more than £60,000.

12. Tangible fixed assets

Fixtures
Short
Plant and
and
leasehold
machinery
fittings
£
£
£
Cost
At 1 July 2020
4,320
7,564
2,309
Additions
-
1,772
267
Disposals
-
(89)
-
At 30 June 2021
4,320
9,247
2,576
Depreciation
At 1 July 2020
432
5,547
310
Charge for year
432
1,846
227
At 30 June 2021
864
7,393
537
Net book value
At 30 June 2021
3,456
1,854
2,039
At 30 June 2020
3,888
2,017
1,999
Motor
vehicles
£
17,277
-
-
17,277
11,810
1,367
13,177
4,100
5,467
Totals
£
31,470
2,039
(89)
33,420
18,099
3,872
21,971
11,449
13,371

continued...

Page 15

Worthing Lions Charitable Trust Ltd.

Notes to the Financial Statements - continued for the Year Ended 30 June 2021

13. Debtors: amounts falling due within one year

Amounts recoverable on contract
Other debtors
Prepayments and accrued income
14.
Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals and deferred income
2021
£
1,150
658
2,133
3,941
2021
£
2,254
3
7,459
9,716
2020
£
-
-
467
467
2020
£
466
-
1,206
1,672

15. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years
Movement in funds
Unrestricted funds
General fund
Admin Fund
Property Designated Fund
TOTAL FUNDS
At 1/7/20
£
243,218
10,794
-
254,012
254,012
Net
movement
in funds
£
14,854
60
-
14,914
14,914
2021
£
11,583
5,000
16,583
Transfers
between
funds
£
(148,772)
-
148,772
-
-
2020
£
11,000
16,583
27,583
At
30/6/21
£
109,300
10,854
148,772
268,926
268,926

16. Movement in funds

continued...

Page 16

Worthing Lions Charitable Trust Ltd.

Notes to the Financial Statements - continued for the Year Ended 30 June 2021

16. Movement in funds - continued

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

Unrestricted funds
General fund
Admin Fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Admin Fund
TOTAL FUNDS
Incoming
resources
£
70,265
2,500
72,765
72,765
At 1/7/19
£
201,550
12,857
214,407
214,407
Resources
Movement
expended
in funds
£
£
(55,411)
14,854
(2,440)
60
(57,851)
14,914
(57,851)
14,914
Net
movement
At
in funds
30/6/20
£
£
41,668
243,218
(2,063)
10,794
39,605
254,012
39,605
254,012

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

Unrestricted funds
General fund
Admin Fund
TOTAL FUNDS
Incoming
resources
£
101,038
1,049
102,087
102,087
Resources
Movement
expended
in funds
£
£
(59,370)
41,668
(3,112)
(2,063)
(62,482)
39,605
(62,482)
39,605

continued...

Page 17

Worthing Lions Charitable Trust Ltd.

Notes to the Financial Statements - continued for the Year Ended 30 June 2021

16. Movement in funds - continued

The unrestricted, designated "administration fund" is available for use at the discretion of the trustees but has been designated for the administration of the charity, including for the receipt and payment of subscriptions.

The designated fund has been set aside to purchase a property in the future.

17. Related party disclosures

There were no related party transactions for the year ended 30 June 2021.

Page 18

Worthing Lions Charitable Trust Ltd.

Detailed Statement of Financial Activities for the Year Ended 30 June 2021

2021
Unrestricted
funds
£
Income and endowments
Donations and legacies
Donations
3,382
Grants
19,814
Subscriptions
-
23,196
Other trading activities
Shop income
40,971
Fireworks
-
Christmas collections
7,070
Worthing Festival
-
Raffles
-
48,041
Investment income
Deposit account interest
716
Other income
Other income
812
Total incoming resources
72,765
Expenditure
Raising donations and legacies
Firework costs
-
Christmas collection costs
49
Worthing festival costs
-
Other costs
20
69
2020
Total
funds
£
665
20,000
1,020
21,685
29,201
11,935
6,704
29,768
110
77,718
1,924
760
102,087
1,899
183
5,058
799
7,939

This page does not form part of the statutory financial statements

Page 19

Worthing Lions Charitable Trust Ltd.

Detailed Statement of Financial Activities for the Year Ended 30 June 2021

2021
Unrestricted
funds
£
Raising donations and legacies
Other trading activities
Shop costs
21,185
Charitable activities
Grants to institutions
23,453
Grants to individuals
3,834
27,287
Support costs
Management
Sundries
-
Members' costs
2,432
Postage and stationery
-
Motor vehicle expenditure
1,071
Depreciation of tangible and heritage assets
3,871
Loss on sale of tangible fixed assets
90
7,464
Finance
Bank charges
3
Governance costs
Independent examiner's fee
1,268
Postage and stationery
240
Legal fees
335
1,843
Total resources expended
57,851
Net income/(expenditure)
14,914
2020
Total
funds
£
18,353
22,159
2,746
24,905
35
2,693
30
1,403
4,367
1,551
10,079
4
1,194
-
8
1,202
62,482
39,605

This page does not form part of the statutory financial statements

Page 20