REGISTERED COMPANY NUMBER: 06218426 (England and Wales)
REGISTERED CHARITY NUMBER: 1121701
rt of the Trustees and
Unaudited Financlal Statements
for the Year Ended 30 June 2024
for
Communi
Lions Foundation
Wajkws Accountants Limited
Aireside House
Aireside Business Centre
Royd Ings Avenu¢
Keigbley
West Yorkshire
BD214BZ

Communlt Lfions Foundation
Contents of the Flnanclal Statements
for the
ear ended 30 June 2024
Page
Reference 2nd AdmÉnistrative Detvdils
Report of the Trustees
2 to 10
Independent Examinerls Report
li
Statement of Financial Activities
12
Balance Sheet
13
Notes to the Ffinanclal Ststements
14 to 18

Communi
Lions Foundation
Reference and Administrative Details
for the
ear ended 30 June 2024
TRUSTEES
M D Hurley
P Rodgers
PEShaw
COMPANY SECRETARY
M D Hurley
REGISTERED OFFICE
Keigmey Town Council
Keigmey Civic Centre
North Street
Keighley
West YorL8hire
BD213RZ
REGISTERED COMPANY
NUMBER
0621 $426 (England and Wales)
REGISTERED CHAIUTY
NUMBER
1121701
INDEPENDENT EXAMtNER
Walkers Accountants Limited
Aireside House
Aireside Business Centre
Royd Ings Av¢nue
Keighley
West Yorkshire
BD214BZ
BANKERS
Barclays Bank PLC
77 North Street
Keighley
BD213RZ
Page I

Conmiuni
Lions Foundation
Re
stered number: 06218426
Re
for the
ort of the Trustees
ear ended 30 June 2024
The Trustees of the Community Lions Foundation {CLF), who also serve as directors under the Companies Act 2006,
are ple&8ed to present this annual report alongside the financial statements for the year ended 30 June 2024. In preparing
these documents, we have adhered to the Statement of Re¢on)mended Practice (SORP) for accounting and reporting by
charities, in complkance with the Financial Reporting Standard (FRS 102) applicable in the UK and Republic of Ireland.
This ensures transparency, accountability, and aliwnent best prdctices in charitable fmancial reporting.
This report provides a comprehensive overview of our mission, achievements, and the tt7nsfornMtive impact we have
made in the lives of young people from disadvantaged backgrounds over the past year. We are proud to share our
progress, which reflects the dedication of our te￿ the resilience of the young people we serve, and the unwavering
support of our funders, partners, and stakeholders. Their contributions have been instnunentsl in enabling us to deliver
high-quality programs that address critical social issues and create lasting change in our communities.
OBJECTIVES AND ACTIVITIES
Objectives and actlvltles
At the heart of the Community Lions Foundation lies a commitment to empowering young people through physical
activity, education, and community engagement. Our work is guided by three core objectives. each designed to address
the unique Challenges faced by young people from disadvantaged backgrounds and to provide tbem with the tools and
OPPOTtunities they need to thrive.
l. Educate: We aim to equip young people with the knowledge and skills necessary to make positive lifestyle choices.
Through a combination of sports and educational workshops, we help participants understand the consequences of their
decisions and the benefits of adopting healthier habits. Our programs focus on developing essential life skills such as
t¢amworL resilience, Communicatio￿ and hard worK which are critical for personal gro￿ and success in adulthood.
2. Empower. We strive to inspire young people to become role models within their conmiunities by nurturlng their
edu¢ational and career aspirations. By involving them in decision-making pro¢esses and providing opportunities for peer
mentoring and volunteering, we give them a voice to express their individual needs and goals. This empowerment fosters
a sense of age￿Y and confidence, enabling them to take control of their futures and contribute positively to society.
3. Comiect.. We r¢cognize the irnportance of building supportive networks to Combat feeltngs of isolation and loneliness
among young people. Tbrougb our programs, we help participants expand their social connections and estsblish links
with other community organisations. Thes¢ networks provide ongoing access to social, physical, and mental healtb
supporL creating a safety net that ensures no young person is left behind.
Page 2

Communi
Llons Foundation
stered number: 06218426
Re
ort of the Trustees
for the ear ended 30 June 2024
OBJECTIVES AND ACTIVITIES
Aehlevements and key performance indicators
This year, we have nthde significant strides in achieving our objectives, delivering measurable outcomes that reflect our
Commitment to crealing lasting change. Our programs have reached thousands of young people, many of whom face
significant barriers to success, and have provided them with the tools and opportunities they need to overcom¢ these
challenges.
l. Crfime Preventlon and Anti-social Behavior Reduetlon:
One of our most notable achievetnents this year bas been the prevention of crime and anti-social bebavior among
at-risk young people. Through targeted interventions and support, 950/0 of our participants avoided engagement in
criminal activities, as evidenced by police records and self-reports. This suc¢¢ss is a testament to the effectiveness of our
programs in addressing the root causes of such bebavior and providing young people with positive alternatives.
- Additionally> we ensured that all participants were transferred to one or more of our program exit pathways, including
education, employment, training, OT volunteering. These pathways are designed to support long-terni prevention and
developmenL ensuring that young people have the resources and opportunities they need to build brighter fUtL￿es.
2. Health and Fltness Jmprovement5:
- We have also made significant progress in improving the health and fithess levels of our participants, particularly
those from marginalised groups who are at higher risk of obesity-related health conditions. This year, 950/0 of
participants increased their physical activity levels, with measurdble improvements in key health indicators such as body
nws index (BMI). blood pressure, and heart rate.
To complement these physical improvements, we provided participants with nutrition and wel]ness education,
equipping them with the knowledge and skills necessary to maintain a healthy lifestyle. This holistic approach ensures
that the benefits of our programs extend beyond the duration of the sessions, fostering long-terni health and well-being.
3. Personal and Social Development:
- Our programs have also had a profound impact on the personal and social development of our participants. This year,
IOOO/o of participants developed key Skills such as literacy> numerdcy, communication, teamworK and problem-solving,
which are essential for success in education and employmenL These outcomes were assessed using standardised tests
and feedback fomis, providing robust evidence of the effectiveness of our approach.
In addition to these tangible skills, we have also worked to improve participants, social skills and their ability to
engage with a diverse range of p¢ople. By facilitating positive interactions wkth peers, mentors, coaches, and community
leaders, we have helped young people build meaningful relationships and develop a sense of belonging within their
communities.
4. Community Support and Care:
- This year, we provided essential services, including mentoring, to 50 at-risk young people who otherwise would have
faced isolation, neglect, or abuse. Our programs offer a safe and supportive environment where young p¢opl¢ can access
the help they need to overcome their challenges and build brighter futures.
We also connected participants to local clubs, charities, and organisations, fosterxng a sens¢ of belonging and
empowernient. These connections provide ongoing support and opportunities for engagemenl ensuring that young
people remain connected to their communities even after they have Completed our pmgrams.
Projeet Highlights: Expanding Opporthnitie5 and Impact
The Community Lions Foundation has delivered a divers¢ range of projects over the past year, each designed to engage
young people in meaningful ways, address critical social i&8ues, and foster personal and community development. Below
is a detsiled overview of these initiatives, showcasing their scope, impacL and the dedication of our t&qm and partners.
Page 3

Communi
Lions Foundation
Stered number: 06218426
ort of the Trustees
ear ended 30 June 2024
for the
OBJECTIVES AND ACTIVITIES
Inspiring Others: Sport and Edueallon Programme
Funded by the National Lottery, this initiative has reached over 4,200 young people over four years, delivering a
comprehensive progrdm of sports and educational activities designed to address the unique challenges faced by young
people from disadvantaged backgrounds.
Sports Activities: Through activities such as rugby, football, basketball, and Multisport, we promote teamworK
leadership, and physical fitness. These activities not only improve physical health but also provide a platforni for young
people to develop essential lif¢ skills and build confidence.
- Educational Workshops: Our workshops cover a wide range of topics, including health, nutritio￿ personal finance,
and career guidance. These sessions equip young people with prdctical knowledge and life skills, empowering them to
make infonned decisions and pursue their goals.
Mentoring rdnd Volunteering: We provide participants with access to positive role models who inspire them to
pursue their aspirations. Additionally, our social action projects encourage young people to contribute to their
ommunities, fostering a sense of responsibility and civic engagement.
Project l - Doorstep Sports
This initiative provides accessible sports opportunities for young people from disadvantaged backgrounds, with a fo¢￿$
on cultural inclusivity and community cohesion. By delivering sessions at nearby schools, we create a fan]iliar and safe
environm¢nt for participants, many of whom come from an ethnic minorities background and face significant barriers to
participation.
- Flexible Scheduling.. Our progrdm is designed to accommodate the cultural and religious needs of our participants,
ensuring that everyone has the opportunity to take part. This approach has helped us build trust and rapport with local
parents, who value the school setting as a secure space for their children.
Diverse Aetivities: We offer a wide range of free activities, from trdditional sports to innovative games and
challenges. Th¢se activities are designed to foster social skills and hamlony, promoting ¢oh¢sion and integration among
participants from different racial and ¢tbni¢ backgrounds.
Project 2 - GRving Back to the Community
This annual collaboration with local schools and th¢ K¢igbley Council deliv¢rs Christmas dinners to vulnerable
individuals, fost¢ring empathy and soclal responsibility among young volunteers.
- Community Impact: The project targets those who are vulnerable, isolated, or in need of support during the festive
season, including families, elderly individuals, and homeless people. By providing a warni meal and a sens¢ of
community, we bring joy and kindness to those who may feel overlooked or neglected.
- Volunteer Development: Young volunte¢rs play a key mle in the project, setting up tables, serving food, cleaning up,
and engaging with local people. Through these activities. they develop valuable skills such as teamworL
communication. and empathy. while also contributing to the well-being of others.
Project 3 - Taster Sessions
This initiative engaged 780 Year 7 and 8 students across multiple schools in a 7-week progran4 with over 130 students
participating per school. The sessions served as an introduction to our worK allowing students to experience the benefits
of strnctured physical activity and team-based learning. From these sessions, 40 students per school-particularly those
identified as "challenging" or'at risk"_were selected to jotn an after-school program.
The project fo¢￿sed on building positive relationships with students and their parents, ensuring that fan)ilies were
engaged and supportive of their children's partictpation. Staff completed essential administrative tasks, conducted home
vksits. and provided over 217 hours of dedicated input to ensure th¢ program's success. This foundational work laid the
groundwork for deeper engagetnent aud long-terni impact.
Page 4

Communi
Lions Foundation
Re
stered number: 06218426
Re ort of the Trustees
for the ear ended 30 June 2024
OBJECTIVES AND ACTIVITIES
Project 4 - After-school Progranllne
Following the taster sessions, 240 students (40 per school) participated in a 35-w¢ek after-school prog￿ totalling 240
service user engagements. The program began with baseline filness assesstnents, allowing staff to tailor activities to
individual needs and group students by ability for rugby skills coaching.
Beyond physical activity, the program addressed behavioural issues and COVtD-related challenges, providing a
supportive environment for students to rebuild social skills and confidence. Staff collaborated clos¢ly with parents and
teachers to ensure holistkc wppor¢ while lunchtime Clubs covered essential topics such as healthy eating, ¢yder safety,
and modern slavery. This comprehensive approach ensured that students not only improved their fitness but also gained
valuable life skills.
Projeet 5 - Luncbtlme Skipping Fitness Programme
This innovative 24-week program engaged 30 students per session across six schools during lunch breaks. Using smart
skipping ropes, sthdents tracked their progress and set individual fitness goals, fostering a sense of achievement and
n]otivation.
The program was higbly successful, improving participants, fitness levels, confidence, and social interd¢tion. By
integrating technology and physical activity, we created a fun and engaging way for students to stay active during the
school day, while also promoting healthy habits and teamwork.
Project 6 - Sehools Competition Programme
Organized in collaboration with Bradford Bulls, this program held six monthly tournaments for Year 7-10 students,
engaging 540 participants. The Community Lions Foundation provided venues, ¢qutpment, referees, and transpo¢
ensuring that the tournaments ran smoothly and inclusively.
The initiative promoted teamwork, sportsmanship, and community engagement, giving students the opporiunity to
compete in a slrnctured and supportive enviromnent. These competitions not only developed rngby skills but also
fosfrred a sense of pride and belonging among parti¢ipants.
Project 7- Regional Compelltlons (Inspired By Iyines)
In May-June 2024, we hosted two regional rugby tournaments, engaging 90 students from Year 7 and 8. The program
aimed to foster interest in rugby among new players and develop their skills in a competitive yet inclusive setting.
These tournaments provided a platforn] for students to showcase their talents, build confidence, and connect with peers
from other schools. The success of th¢ initiative highlighted the growing popularity of rugby and its potential to bring
communities together.
Project 8 - Yorkshire Plate Tournament
This middle-tier rugby competition involved 30 students from two schools (Laisterdyke and Carlton Bolling) across four
tOurna￿nts. Designed for schools that did not qualify for higher-level competitions, the Yorkshire Plate provided an
inclusive platforni for students to participate and excel.
The program emphasised teamworK resilience, and fair play, ensuring that all participants f¢lt valued and supported. By
creating opportunities for students of varying skill levels, we reinforced the importance of inclusivity in sports.
Project 9 - Champion Schools Progranune
This high-profile initiative involved nwnthly rugby tournaments for Year 7, 8, 9 and 10 students, engaging 130
participants over six tournaments. The program Culmi￿ted in a historic achievement: St Bede's Year 7 team emerged as
national champions, bringing pride to Bradford and showcasing the talent nurtured through our work.
Page 5

Communi
Lions Foundation
R Istered number: 06218426
rt of the Trustees
ear ended 30 June 2024
for the
OBJECTIVES AND ACTIVITIES
The Champion Schools Programme not only developed rugby skills but also promoted community engagement and
talent development. It demollstrated the transforniative power of sports in unlocking potential and fostering a seLse of
a¢hiev¢ment.
Project 10 - Serious Organised Crlme Workshops (SOC)
Year 7 students participated in weekly workshops over 42 weeks, covering critical topics such as cyber crime, modern
slavery, and grooming. The initiative aimed to raise awareness of these issues and empower students to make infonned
choices.
Through interactive sessions and real-life case studies, students gained a deeper understanding of the risks and
consequences associated with serious organised ¢rime. The progrdm equipped them with the knowledg¢ and confidence
to protect themselves and others, contributing to safer and more resilient communities.
Project 11- Vlsit to Leeds Rhinos
Eighty students from six schools attended a professional rugby game, serving as mascots and gaining pitch access. This
unique experience fostered social int¢wtion, cultural exchange, and exposure to elite sports.
The event inspired students to pursue their passions and dream big, while also providing a memordble day OUL By
connecting young people with professional athletes and teams, we reinforced the valu¢ of Imrd worL dedication, and
teamwork.
Project 12 - Primary School Early Intervention Work
This project introduced physical activity to Year 5 and 6 students in primary schools, promoting healthy habits and
improving fitness levels. By collaborating with school staff, we e￿Su[ed that the program seamlessly integrated into
the school day.
The initialive laid the foundation for lifelong physical activity, helping Stt￿ents develop a positive relationship with
exercise from an early age. It also addressed health inequalities and encourdged Inc1￿91Vity, ensuring that all children had
the opportLmity to participate.
Project 13 - Next Level and Progression Rugby Leydgue
This 35-week sports development pmgram partnered with local clubs to identify and nurtllre talented students, with
potential pathways to profe&sional clubs. The initiative increased participatiofy particularly among girls and students of
ethnic tninority backwunds, who are often underrepresented in sports.
By providing access to high-quality coaching and opportunities for progressioo we empowered students to pursue their
athletic ambitions. The pmgram also promoted gender equality and diversity in sports, challenging stereotypes and
breaking down barriers.
Projeet 14 - Peer Mentoring
Although limit¢d due to sthffmg issues, this program encouraged Year 10 students to assist in schools. fostering
leadership and mentorship skills. Peer mentors played a vital role in supporting younger students, creating a culture of
¢ollabordtion and mutual support.
The initiative highlighted the potential of young people to inspire and guide their peers, reinforcing the importance of
positive role models in education and community developmenL
Page 6

Communi
Lions Foundatlon
Re
stered number: 06218426
rt of the Trustees
ear ended 30 June 2024
for the
OBJECTIVES AND ACTIvfTIES
Collective Impact
These projects collectively engaged thousands of students in physical activity, addressed behavioural and social issues,
and promoted inclusivity and community involvement. By combining sports, education, and mentorship, we have
created a holistic approach to youth development that empowers young people to overcome ¢hallenges, build brighter
futures, and contribut¢ positively to their communities.
Our work would not be possible without the dedication of our staff, the support of our partners, and the resilience of the
young people we serve. Together, we are making a lasting difference, one life at a time.
Key Performance Indic¥dtors
Our achievements this year are reflected in a number of key perfornwice indicators, which demonstrate the breadth and
depth of our impact:
School P￿tnershIpS. We have established strategic partnerships with six schools in higb-crime areas, providing
essential support and resources to the most vulnerable groups within these communities.
- Youth Engagement: Between September and October 2024, we directly engaged 750 young people through physical
activity programs and health initiatives. This includes an 42 week progrdm with six secondary schools, wbich benefited
360 young people, and a one-off health and well-being pmject involving 170 primary school pupils.
- Serious Organised Crime (SOC) Awareness: Our SOC projects have significantly improved understanding among
participating youth, with 149 out of156 high-need participants demonstrating enhanced knowledge of SOC and personal
safety by the end of the progrdm.
After-sehool Programs: Our Inspiring Others initiative facilitsted the transition of 240 young people into our
42-week after-school progrw with 167 participants continuing their journey in the extended provision.
- Sports Development: 56 participants have joined local amateur rugby clubs, fostering community sports involvement,
while two exceptional individuals have progressed to play for semi-professional rugby league clubs.
- Leadership Development.. 69 young people have accessed our Leadership and Mentor Progra￿ which equips them
to lead workshop delivery and contribute to after-school sports activities.
Soelal Return on investments
Our work has delivered tsngible benefits for young people and the wider community, including:
- Enhanced physical, mental, and emotional well-being.
- tncreased aspirations and community involvement.
- tmproved life choices and access to ¢ducation and employment opportimities.
- Reduced engagement in dnlg abuse, alcohol misuse, and criminal activity.
F￿ANCiAL REv￿w
Financial review
During the year the charity made a deficit of £1,198 (2023: surylus £21,017). Reserves at the end of the year were
£79,162 (2023. £80,360) of which £43,825 (2023. £43,524) are fr¢¢ly available.
Page 7

Conununi
Lions Foundation
Re istered Dumber: 06218426
rt of the Trustees
for the ear ended 30 June 2024
FINAINCIAL REVIEW
Reserves policy
Introduction
Tbis policy outlines the principles and guidelines for maintaining adequate fmancial reserves to ensure the long-tenn
sustainability and operational continuity of Community Lions Foundation. This policy is estsblished in accordance with
guidance issued by the Charity Commission for England and Wales.
Purpose of Reserves
The purpose of holding reserves is to:
- Provide a financial buffer against ullforeseen flu¢tuations in funding streants.
- Ensure the continuity of tb¢ charitys core activities in the event of unexpected financial challenges.
- Enable the charity to respond to new opportunities or adapt to ¢hanging circumstances.
- Maintain stakeholder confidence in the charltgs flllancial stsbility and responsible management.
Target Reserve Level
The t￿SteeS have detemiined that a target reserve level equivalent to approximately six months of the charitys averdge
op¢rational expenditure is appropriat¢. This level is cuffently £43,825.
Rationale for Target Reserve Level
The target reserve level is based on a comprehensive risk assessment that considers..
- The charitys reliance on specific funding sources and the potential for funding withdrawals.
- The charitys operational costs and conllnitments.
- The need to maintain service delivery to beneficiaries.
- The average monthly expenditure of the charity which is £8.052.
Th¢ desire to have a financial buffer that allows adequate time to source alternative funding or change op¢rational
procedure.
Permitted Use of Reserves
Reserves nwy be used to..
- Cover short-terni ¢ash flow deficits caused by delays in funding.
- Fund unexpected expenditures or emergencies that threaten the charity's operdtions.
- Support the continuation of Core activities during periods of funding shortfalls.
- Fund plallned and unexpected one-off expenditwe that is in line with the charities charitable objects.
Review and Monitoring
- The trustees will review the reserve policy annually or more frequently if SI￿lficant clwiges occur in the charitys
fimding or operational environment.
- The adequacy of th¢ reserve level will be monitor¢d regularly, and adjustments will be mad¢ as necessary.
- The reserves will be reviewed if there are any major changes to th¢ Charities income or expenditure.
Reporting
- The level of reserves and any significant changes will be reported in the trnstees, annual report and accounts.
- The reserves policy will be made available to stakeholders upon request.
Governanee
- Decisions regarding the use of reserves will be made by the tn￿tees.
- All reserve transactions will b¢ properly recorded and documented.
Page 8

Communi
Lions Foundation
ort of the Trustees
for the ear ended 30 June 2024
FINANCIAL REVIEW
Implementation
This policy will be implemented with imm¢diate effect and will be regularly reviewed to ensure its continued
effectiveness.
Key Considerations for Your Charlty
Specific Funding Risks: Tailor the risk assessment section to reflect the specific fimding challenges your clwity
faces.
- Operational Costs: Ensure the reserve level accurdtely reflects your charity's operational costs.
- Regular Review: Emphasize the importance of regular reviews to nwintsin the policgs relevance.
- Documentation: Ensure all reserve-related decisions and transactions are properly documented..
Trustee Report: Analysis of Unrestrlcted Reserve5
Tnjstees are keen to see the reserves remain around this level to provide a fall bacK should the funding relied upon for
the continuation of its activities be withdrawn. The unrestricted reserves stand at £43,825 - This would roughly be 6
months of expenditure.
In Conclusion
We are confident that our ¢urr¢nt reserves provide a robust financial foundation for Community Lions Foundation We
are conllnitted to responsible fllwicial managernent and will continue to work diligently to ensure the long-terni health
of our charity.
FirruRE PLANS
With the support of a five-year National Lottery grant, we will continue delivering our Inspiring Others prog
expand]ng our reach to prinwy and secondary schools. We are conullitted to:
- Strengthening organisational resilience post-covid.
. Enhancing program quality through small.scale funding opportunities.
- Supporting neuro-diverse l¢arners and developing innovative educational resources.
Launching in April 2025, this hub will identify and support gifted students through personalised learning plans,
mentorship, and local opportunities. The initiative aims to celebrate and nurture unique abilities, ensuring that every
student has the chance to reach their potential.
By providing tsilored support and resources, we will empower gifted students to excel academically, socially, and
personally. The hub will also foster a sense of pride and achievement, inspiring others to strive for excellence.
STRUCTURE, GOVERNANCE AIYD MANAGEMENT
Governing document
The charity is governed by its mernordndum and articles of associatioN with tn￿teeS recruited from business, public
service, and the third sector to drive our mission forward.
Recruitment and appofintment of new trustees
New trustees are selected and appointed from the local and regional area, they are selected from areas of business,
public service or tbird sector organisation into roles that fit th¢ pillars of tbe tswt and therefore play a part in the driving
forward of activities.
This report reflects our dedication to transforniing lives and building stronger communities. Together, we are creating a
brighter future for young people.
Approved by order of the board of tTUStees on ....
. and signed on its behalf by:
Page 9

Communlt Lions Foundation
Re
'stered number: 06218426
Re
for the
rt of the Trustees
ear ended 30 June 2024
P E Shaw- Trustee
Pag¢ 10

Inde
endent Examiner's Re
ort to the Trustees of
Communit Lions Foundation
Independent examlner's report to the trustees of Community Llous Foundation ('the Company,)
I report to the charity trustees on my exarnination of the accounts of the Compony for the year ended 30 June 2024.
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 requirenjents of the Compat)ies 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 exarnination, I report in respect of my examination of your charitys accounts as carried
out under Section 145 of the Chariti¢s Act 2011 ('the 2011 Act,). In carying out my examination I have followed the
Directions given by the Charity Commission under Section 145(5) (b) of the 201 l Act.
Independent examiner's statement
I have completed my examination. l confm that no rnatters have come to my attention in connection the
examination giving me cause to believe..
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act. or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any
requirement that the accowits give a tn￿ and fair view which is not a matter considered as part of an independent
examination. or
the accounts have not been prepared in accordance with the methods and principles of the Ststement of
Recommended Practice for accounting and reporting by Charities (applicable to charities preparing their accounts
in accordance with the Financial Reporting Sthndard applicable tn 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
b¢ drawn in this report in order to enable a proper understanding of the accounts to b¢ r¢ached.
Andrew Day
Walkers Accountants Limited
Aireside House
Aireside Business Centre
Royd Ings Avenue
Keighley
West Yorkshire
BD214BZ
Date:
Pagell

Communit Lions Foundation
Statement of Financial Activities
for the ear ended 30 June 2024
30.6.24
Total
funds
30.6.23
Total
fLmds
Unrestricted
funds
Restricted
fimd
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
301
301
500
Charitable aetivities
Charitable activities
95,120
95,120
105,008
Total
301
95,120
95.421
105,508
EXPENDITURE ON
Charitable activities
Support
Clwitable activities
335
84,156
96,619
96,619
Total
96,619
96,619
84,491
NET INCOMEI(EXPENDITURE)
301
(1,499)
(1,198)
21,017
RECONCILIATION OF FUNDS
Total funds brought fonvard
43,524
36,836
80,360
59,343
TOTAL FUNDS CARRIED FORWARD
43,825
35,337
79,162
80,360
The notes fornl part of these fuwicial stst¢m¢nts
Page 12

Communit Lions Foundation
istered number: 06218426
Balance Sheet
30 June 2024
30.6.24
Total
funds
30.6.23
Total
funds
Unrestricted
funds
Restricted
fund
Notes
FIXED ASSETS
Tangible assets
833
833
510
CURRENT ASSETS
Cash at bank
43,825
47,229
91,054
83,752
CREDITORS
Amounts falling due within on¢ year
(12,725)
(12,725)
(3,902)
NET CURRENT ASSETS
43,825
34,504
78,329
79,850
TOTAL ASSETS LESS CURREIYT
LIABILITIES
43,825
35,337
79,162
80,360
NET ASSETS
43,825
35,337
79,162
80,360
FUNDS
Unr¢stri¢ted funds
Restricted fimds
43,825
35,337
43,524
36,836
TOTAL FUNDS
79,162
80,360
The charitsble company is ¢ntitled to exemption from audit under Section 477 of the Cotnpanies Act 2006 for the year
ended 30 June 2024.
The members have not required the company to obtsin an audit of its financial statements for the year ended
30 June 2024 in accordance v/ith 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
preparing financial statements which give a true and fair view of the state of affairs of the charitable company as
at th¢ end of each financial year and of its sury)lus or deficit for each fmancial year in accordance with th¢
requirements of Sections 394 and 395 and which otherwise comply with the requir¢ments of the Companies Act
2006 relating to fmancial statements, so far as applicable to the clwitable company.
(b)
These fllwicial ststem¢nts have been prepared in accordance with the provisions applicable to charitable companies
subject to the small companies regime.
The financial stst
ents were approved by the Board of Trustees aud authorised for issue
.y.J ..tl&rf.&...loA ............ and were signed on its behalf by..
on
Shaw- Trustee
The notes forni part of th¢s¢ financial statements
Page 13

Communi
Lions Foundation
Notes to the Financial Statements
for the
ear ended 30 June 2024
ACCOUNTING POLICIES
Basls of preparing the finaneial statements
The fmancial slatements of the charitable company, which is a public benefit entity under FRS 102, have been
prepared in accordance witb the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement
of Recommended Practice applicable to charities preparing their accounts in accordance with tbe Financial
Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),,
Financial Reporting Sthndard 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.
Jncome
All inconLe is recognised in the Sthtement 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 &8 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 a¢¢n￿lS 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.
Charitable activities
tncludes expenditure associated with the costs incurr¢d by the charity in the delivery of its activiti¢s and services.
It includes both costs that call be allocated directly to such activities and those costs of an indirect nature
necessary to support them.
Governance costs
Includ¢ those activities incurred in the governance of the charity and its assets and are primarily associated with
constitutional and statutory requirements.
Tanglble fixed assets
Depreciation is provided at tbe follo￿￿ng annual rates in order to write off each ￿et over its estimated useful
life.
All tangible fixed assets are at cost less accumulated depreciation. Cost includes expenditure tbat is directly
attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the
manner intended by management.
Assets held under flnance le￿ are depreciated in the same manner as owned assets.
Renewals, repairs and matntenance are charged to profit and loss during the period in which they are incurred.
Depreciation is charged so as to allocate the cost of assets less their residual value over th¢ir ¢stin]ated useful
lives, using a mixture of methods. The depreciation b&ses are as detailed above.
The assets, residual values, usefvl lives and depreciation methods are reviewed, and adjusted prospectively if
appropriate, or if there is an indication of a significant chang¢ since the last reporting date.
Gains and losses on disposal are detern]l￿d by comparing the proceeds with the carrying amount and are
credited or charged to the incorne statement.
Page 14
continued...

Conllnuni
Lions Foundation
Notes to the Finaneial Statements - continued
for the
ear ended 30 June 2024
ACCOUNTING POLICIES - eontinued
Tangible fixed assets
Impairment of fixed assets
At each balance sheet date, the Company reviews the cwing amounts of its property, plant and equipment to
deterniine whether there is any indication that any items of property, plant and equipment have suffered an
impairnient loss. If any such indications exists, the recoverable amount of an a&set is estimated in order to
deterniine the extent of the impairnient loss, if any. Where it is not possible to estimate the recoverable amount
of the asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset
belongs.
If the recoverable amount of an asset is estimated to be less that its Carrying amount, the carrying amount of tbe
asset is reduced to its r¢coverable amount. Inwairni¢nt loss is recognised as an expense inmi¢diately.
Where an impairnlent loss subsequently reserves, the carrying amount of the asset is increased to tbe revised
estimate of its recoverable amount that would have been deternlined (net of depreciation) had no impairnient loss
been recognised for the asset in the prior years. A reversal of an impairn]ent loss is r¢¢ognised as income
irnmediately.
Taxation
The charity is exempt from corporation tsx on its charitsble activities.
Fund accounllng
Unrestricted fillmls can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted fimds can only be used for particular restri¢t¢d purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted pU￿05C$.
Donated assets
Donated assets are included in incoming recourses when the benefit is reasonably quantifiable and
n]easurdble.These assets are valued by the trustees at their current value.
Pension costs and other post retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the clwitable
companys pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
NET INCOMEIffjXPENDITURE)
Net incomel(expenditure) is stated after chargingl(¢rediting):
30.6.24
30.6.23
Depreciation - owned assets
240
127
Page 15
continued...

Communi
Lions Foundation
Notes to the Financial Statements- continued
for the
eY4r ended 30 June 2024
TRUSTEES, REMUNERATIOIW4 AND BENEFITS
There were no tnistees, remuneration or other benefits for the year ended 30 June 2024 nor for the year ended
30 June 2023.
Trustees, expenses
There were no tn￿lee8, expenses paid for th¢ y¢ar ended 30 June 2024 nor for th¢ year ¢nded 30 June 2023.
STAFF COSTS
The average monthly nunther of en￿lOyeeS during th¢ y¢ar was as follows:
30.6.24
30.6.23
Servi¢¢ providers (Employed)
Service pmviders (Self En￿LOYed)
No employees received ernoluments in excess of £60,000.
TANGIBLE FIXED ASSETS
FIXtL￿eS
fittings
COST
At l July 2023
Additions
637
563
At 30 June 2024
1,200
DEPRECIATION
At l July 2023
Charge for year
127
240
At 30 June 2024
367
NET BOOK VALUE
At 30 June 2024
833
At 30 June 2023
510
Page 16
continued...

Cojnmuni
Lions Foundation
Iyotes to the Financial Statemenls- Continued
for the ear ended 30 June 2024
CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
30.6.24
30.6.23
Social security and other taxes
Accrnals and deferred income
838
11,887
901
3,001
12,725
3.902
MOVEMENT IN FUNDS
Net
movement
in funds
At
30.6.24
At 1.7.23
Unrestrieted funds
Charitable fimd
43,524
301
43,825
Restrlcted funds
Restricted fund
36,836
(1,499)
35.337
TOTAL FUNDS
80,360
(1,198)
79,162
Net movement in fi￿ds, included in the above are as follows:
Incoming
resouw¢s
Resources
expended
Movement
in fimds
Unrestricted funds
Charitable fimd
301
301
Restricted funds
Restricted fund
95,120
(96,619)
(1,499)
TOTAL FUNDS
95,421
(96,619)
(1,198)
Comparatives for movement in funds
Net
movement
Trdnsfers
between
funds
At
30.6.23
At 1.7.22
Unrestricted funds
Charitable fund
43,054
165
305
43,524
Restrieted funds
Restricted fund
16.289
20,852
(305)
36,836
TOTAL FUNDS
59,343
21,017
80,360
Page 17
continued...

Communi
Llons Foundation
Notes to the Financial Statements - continued
for the
ear ended 30 June 2024
MOVEMEIYT LY FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
Charitable fund
500
(335)
165
Restricted funds
Restricted fimd
105,008
(84,156)
20,852
TOTAL FUNDS
105,508
(84,491)
21,017
Iyame of Fund
Description, nature and purpose of the fund
General
The 'free reserves, available to undertake the charitabE¢ objectives of
th¢ cllarity.
Restricted
Restricted fimds can only used for specific pury)os¢s witbin the
objectiv¢ of the charity. Restrictions arise when specified by the donor
restricted fLmds during the year were
Grants from The National Lottery which were used to deliver
programmes to provide positiv¢ ￿tiVItIeS to young peopl¢, improving
th¢ir confidence and lifestyles through sport.
EMPLOYEE BENEFrr OBLIGATtOl¥4S
The clwity operdtes a defined contribution pension scheme. The assets of the scheme are held separately from
those of the company in an independently administered fund. Th¢ total contributions to the compart￿$ scheme
was £1,418 (2023: £1,264). There were no contributions outstanding at the balance sheet date.
RELATED PARTY DISCLOSURES
There were no related paty transactions for tbe year ended 30 June 2024.
Pag¢ 18