REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024
FOR
UPHOLLAND & TAWD VALE LIONS CLUB
Charity Registration Number: 1129074
UPHOLLAND & TAWD VALE LIONS CLUB
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2024
| PAGE | |
|---|---|
| Charity Information | 3 |
| Report of the Trustees | 4-6 |
| Iindependent Examiner's Report to the Trustees | 7 |
| Receipts and Payments Accounts | 8 |
| Statement of Assets and Liabilities | 9 |
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UPHOLLAND & TAWD VALE LIONS CLUB - FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2024
UPHOLLAND & TAWD VALE LIONS CLUB CHARITY INFORMATION FOR THE YEAR ENDED 30TH JUNE 2024
| Trustees | Mr T A Canavan |
|---|---|
| Mrs T Jones | |
| Mrs B Maloret | |
| Registered Charity Number: | 1129074 |
| Registered Office | 33 Merewood |
| Skelmersdale | |
| WN8 6RU | |
| Independent Examiner | Edward J Livesey MCSI, ACMA, CGMA, BSc. (Hons) |
| 123 Albion Street | |
| Leeds | |
| LS2 8ER | |
| Bankers NatWest Bank | 34 Moor Street |
| Ormskirk | |
| L39 2AL |
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UPHOLLAND & TAWD VALE LIONS CLUB - FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2024
UPHOLLAND & TAWD VALE LIONS CLUB REPORT OF THE TRUSTEES
Objectives of the Charity:
The Charity is governed by its constitution; this is the standard constitution used by other UK Lions Clubs chartered by and under the jurisdiction of Lions Clubs International.
The purposes of the Club shall be:- Our key objective is to serve those in the community in need of help and support, mainly in West Lancashire but also the wider local community, through the collection and distribution of donated goods, utilising the funds raised through our charitable activities as approved by the Charity Trustees. The Trustees named on page one form part of a larger group of Officials who are responsible for the day-to-day operations and management of the Charity on behalf of and working with our volunteer members. New trustees can be appointed by a resolution of existing trustees. Trustees may be removed for good cause with approval of the majority of Club Members. Training and induction of new Trustees is provided by existing Trustees and with referral to Charity Commission Guidelines.
Details of Activities and Achievements for the year:
Our main area of activity is to reuse, refurbish and recycle donated goods such as home furniture, toys and clothing amongst others, to those in need of help and support. We utilise funds raised through our charity shop ‘The Lions Den’ to support this. The impact of Covid 19 has seen a significant increase on demands for out services and we have taken on the role of a food distribution hub which sees some twenty-two foodbanks/school food hubs drawing from our warehouse, this equates to over 1,500 families per week receiving food and/or essential household supplies. The aim of these activities is to make a significant contribution to improving the environment through recycling and reusing in all aspects of waste management.
Tawd Vale Lions Club has over 27 years of success both in terms of the help and support to those in need in the community but also in monitoring and maintaining a stable financial position. These actions ensure that our wholly voluntary members will be able to continue with our services throughout the current financial year and into the foreseeable future. Under the Lions Clubs International ‘We Serve’ motto our focus continues to be to serve the Skelmersdale/Upholland area of West Lancashire, we also work outside our zone as referrals now arrive from a much larger geographic area. We have in the last year given direct support to, in excess of 150 families, through provision of domestic appliances, furniture, emergency packages (consisting of towels, soap, toothpaste, dishes, cutlery, and basic food items), homeless emergency shelters etc. Many of the items have been donated by the local community, collected by our team of volunteers, and redistributed from our storage unit based in Skelmersdale. Where appropriate and when deemed necessary we purchase and supply new items when responding to third party referrals from Social Services, Women’s Refuge, Schools, Police and Fire Services. We have seen an increase in referrals through school bursars acting as third party referrals due to the close links they have with pupils and families this means speedy response to families in crisis with effective solutions being put in place. We are also supplying food to support breakfast and after school clubs and for families to ensure children get a hot meal particularly when schools are shut for holidays
The Food Hub accepts donations from leading local manufacturers and we are entrusted to deliver all items for use by those most in need, in the period covered by this report we have distributed or had collected by groups we support some 75 pallets of mixed product which equates to approximately 200 families a week receiving direst support. This element of our work is now a key part of what we do
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UPHOLLAND & TAWD VALE LIONS CLUB - FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2024
In addition to the above, we also provide limited financial support to other local groups; eg. Scouts, Sports, Special Needs and Disability Groups and schools with particular support targeted at youth related projects. We have in this year provided playground equipment, musical instruments, football team kits and coats and special educational
In the wider community we have continued to support national and international projects through Lions Clubs International including – Turkish Earth Quake, Syrian Refugee Camp, Aid to Ukraine via the UK based support organisations. We have supplied specialist medical equipment and gym equipment to support recovery of injured personnel in Ukraine
Our main source of income continues to be that raised via our ‘ Lion’s Den ’Charity Shop in the Concourse Shopping Centre, Skelmersdale. The Shop is run and supported by our wholly voluntary members and is supported by West Lancashire Borough Council through charity rates relief and by our landlords in respect of rent and services provided. The wide range of goods sold through the shop are donated by both individuals and local companies, larger items of household goods are available through our warehouse which is open one day a week or by appointment. Nearly all of our customers, many of whom return on a regular basis are local residents on limited incomes meaning our low-priced items are affordable but which allows the Charity to support its aims whilst meeting the needs of local families, improving directly, the quality of their lives.
Public Benefit:
The Trustees have considered the Charity Commission guidance regarding public benefit and are satisfied that the activities of the Charity as described within the report above meet the recovery criteria.
Risk Analysis:
The Trustees, as required have identified the major risks to which the charity is exposed. The Trustees consider that they have taken such actions and have in place policies, procedures and controls to mitigate the identified risks and assist in maintaining the future financial viability of the charity.
Remuneration of the Trustees:
The Trustees have not drawn any remuneration for the provision of services in the period covered by this report.
Transactions and Financial Position:
The results for the year ended 30[th] June 2024 are shown on the appended pages. The accounts have been prepared on a receipts and payment basis rather an accrual basis as permitted under the Charities Act 2011 relating to Charities relating to smaller charities.
Statement of Trustees Responsibilities:
The Trustees are required 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 its results for that period. In preparing those financial l statements the Trustees are required to:
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a) Select suitable accounting policies and apply them consistently
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b) Make judgments and estimates that are reasonable and prudent
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c) Prepare the financial statements on a going concern basis unless it is inappropriate to assume that the charity will continue in business
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UPHOLLAND & TAWD VALE LIONS CLUB - FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2024
UPHOLLAND & TAWD VALE LIONS CLUB REPORT OF THE TRUSTEES 3 - Continued.
The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy and at any time the financial position of the Charity. They are also responsible for the safe guarding the assets of the Charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Reserves Policy
The Trustees aim to maintain and monitor a level of reserves that will ensure the Club and Charity will continue for the foreseeable future.
Investment Policy
The Trustees are responsible for the investment of any surplus funds of the Charity. As such funds may be required for immediate use, the Trustees continue to review various interest bearing, instant access deposit accounts in which to place such monies.
This report was approved by the Trustees on: 15 / 03 / 2026 and signed on its behalf by
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Mr T Canavan - Trustee
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Mrs T Jones - Trustee
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UPHOLLAND & TAWD VALE LIONS CLUB - FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2024
UPHOLLAND & TAWD VALE LIONS CLUB INDEPENDENT EXAMINER'S REPORT TO TRUSTEES
I report to the Charity trustees on my examination of the accounts of The Upholland & Tawd Vale Lions Club Charity Trust for the year ended 30th June 2024.
Respective Responsibilities of Trustees and Examiner
As the Charity's Trustees, you are responsible for the preparation of accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity the Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
Sign:
Date: 15[th] March 2026
…………………………………………………… ……………………..…………
Edward J Livesey, MCSI, ACMA, CGMA, BSc. (Hons)
123 Albion Street Leeds LS2 8ER
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UPHOLLAND & TAWD VALE LIONS CLUB - FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2024
UPHOLLAND & TAWD VALE LIONS CLUB RECEIPTS AND PAYMENTS ACCOUNTS
FOR THE YEAR ENDED 30TH JUNE 2024
| Receipts | Unrestricted Funds (£) Restricted Funds (£) |
Total Funds 2024 (£) |
Total Funds 2023 (£) |
| Lions Den Shop Lions Warehouse Donations |
20,965.00 0.00 3,377.28 0.00 815.00 0.00 |
20,965.00 0.00 815.00 |
22,840.50 0.00 3,775.70 |
| Totals | 25,157.28 0.00 |
25,157.28 | 31,656.13 |
| Payments | Unrestricted Funds (£) Restricted Funds (£) |
Total Funds 2024 (£) |
Total Funds 2023 (£) |
| Charitable Donations Building Rates & Services Utilities (water) Van Costs Stationary & Sundries Operating Costs WiFi(Warehouse) |
10,046.82 0.00 2,305.22 0.00 1,104.63 0.00 3,119.99 0.00 361.84 0.00 4,748.36 0.00 394.26 0.00 |
10,046.82 2,305.22 1,104.63 3,119.99 361.84 4,748.36 394.26 |
15,417.68 3,863.07 962.59 1,223.62 662.10 10,745.22 436.74 |
| Total Payments | 22,081.12 0.00 |
22,081.12 | 33,311.02 |
| Net of Receipts & Payments | 3,076.16 0.00 |
3,076.16 | -1,591.19 |
| Cash funds last year end | 50,304.57 0.00 |
50,304.57 | 51,895.76 |
| Cash funds this year end | 53,380.73 0.00 |
53,380.73 | 50,304.57 |
UPHOLLAND & TAWD VALE LIONS CLUB
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UPHOLLAND & TAWD VALE LIONS CLUB - FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2024
STATEMENT OF ASSETS AND LIABILITIES as at the 30th JUNE 2024
| Charity Account | Unrestricted Funds (£) Restricted Funds (£) |
Total Funds 2024 (£) |
Total Funds 2023 (£) |
| Activity Account Charity Account |
52,243.91 0.00 1,136.82 0.00 |
52,243.91 1,136.82 |
49,129.33 1,175.24 |
| Total Cash Funds | 53,380.73 0.00 |
53,380.73 | 50,304.57 |
These accounts are prepared on a receipts and payments basis and as such there is no 'Balance Sheet'.
The Charity owns a van and building fixtures and fittings related to the shop and warehouse activities, the values of which were written-off at time of purchase.
The Charity owns a stock of household furniture and goods, clothing and other donated goods. The value of these is not recognised until sold.
The Charity acts as agent to and administers of a Club Members ’Account on behalf of the local members.
The income and costs are not included within the Charity Accounts figures and the closing bank balance is not part of the charity’s bank balances. The total income administered was £2,126.00; the costs were £2,269.21 and the closing balance was £3,205.18
These accounts were approved by the Trustees on _15[th] March 2026_ and signed on their behalf by:
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Mr T Canavan - Trustee Mrs T Jones - Trustee
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Mrs T Jones - Trustee
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UPHOLLAND & TAWD VALE LIONS CLUB - FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2024