2025-06-30-accounts

REGISTERED COMPANY NUMBER: 08461002 {England and Wales) REGISTERED CHARITY NUMBER: 1152090 Re ort of the Trustees and Unaudited Financial Statements for the Year Ended 30 June 2025 for Tetbu Lions Trust Monahans Oakley House Tetbury Road Cirencester Glos GL7 1US

Tetbu Lions Trust Contents of the Financial SL*ements for the Year Ended 30 June 2025 Page Report of the Trustees Independent Examinerfs Report ststement of Financial Activities Balance Sheet Notes to the Financial Statements 7 to 11 Detailed Statement of Financial Activities 12

Tetbu Lions Trust ort of the Trustees for the Year Ended 30 June 2025 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 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). The organisation is a charitable company limited by guarantee. incorporated on 25 March 2013 and registered as a charity on 17 May 2013. The company is govemed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1 each. OBJECTIVES AND ACTIVITIES Objectives and aims The Tetbury Lions Trust is a grant-making body that has established its grant-making policy to achieve its objects for the public benefit. The company's Articles of Association clearfy state ihat the objects of the Charity are for any purpose, which is charitable according to the law of England or Wales whether for Ihe benefit of any individual or group of people or for the benefit of any other organisation established for charitable purposes. The primary objective of the Charity is to SUPF)Ort individuals andlor organisations in Tetbury, or based in the geographical area generally surrounding Tetbury. where the need for financial support or assistance has been demonstrated and such grants are for specific charitable purposes (as set out in the grant-making guidelines below) and has been recommended by The Teibury Lions Club. In eX￿ptIOnal cases donations outside Ihe Tetbury area may be considered if all other criteria are met. Grantmaking Requests for grants are made through the Tetbury Lions Club, which is part of the largest completely voluntary service organisation in the world, Lions Clubs Intemational. operating a number of global initiatives. Each Club is independently run but we share a core belief in that community is what we make it. The Club considers many requests for grant aid and makes a clear recommendation to the Trustees of the Charity to consider supporting a particular case only where there is clear public benefit. The Trustees review all recommendations from the Club against the grant-making criteria detailed below. Grants may only be made for charitable purposes, as defined by the Charities Act, which meet the public benefit test and fall within the following areas- The prevention of poverty The advancement of education The advancement of health and the saving of lives The advancement of cit12enship or (x)mmunty development The advancement of environmental protection or improvement The relief of those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage Any other purpose currently reo)gnized as charitable Grants may be made to other Lions Clubs, or projects supported by other Lions Clubs, whether in the UK or abroad, to support their local fund-raising for specific projects, providing such projects are considered to fall within the general grant-making guidelines for the Tetbury Lions Trust. Grants may also be made to support woddwide projects undertaken or supported by Lions Intemational. Grants will not be made for political purposes, for the personal benefft of a Truslee or for a member of the Trustee's family or for the benefit of a past or present member of The Tetbury Lions Club, unless such a grant falls within the scope of grants that would otherwise be authorized under the grant-making guidelines. Objectives and aims The trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit- running a charity (PB2)'. Page 1

Tetbu Lions Trust ort of the Trustees for the Year Ended 30 June 2025 ACHIEVEMENTS AND PERFORMANCE Charitable activities The Tetbury Lions trust has been able to achieve its objectives of being able to issue grants for a combination of Local, Country, and intemational Charitable Activities. Considering a redU￿d income from the previous year we have been able to service any approved appeals sUc￿SS￿lIy. Donations is largely generated by The Tetbury Advertiser Ltd who donates a regular sum monthly to Tetbury Lions Trust. The combined income within the year being £28,257. This is an increase from the previous year which was £2,387. A number of grants, totalling £20,828 have been successfully distributed across the most needy for the combination of Local, Country. and intemational Charitable Activities. FINANCIAL REVIEW Financial position A cautious cash-flow management policy has been adopted to ensure that sufficient funds are available at any time to meet outstanding grant commitments. Given that The Tetbury Advertiser Ltd donates a regular sum monthly to Tetbury Lions Trust within year, the policy of the Charity is that unrestricted funds, which have not been designated for a specific use, should be maintained at a level equivalent to the monthly transfer from the Tetbury Advertiser Ltd. Investment policy and objectives The powers to invest are given in the Artides of Association and indude the power 'Yo deposit or invest in any manner (but to invest only after obtaining such advi￿ from a financial expert as the Trustees consider necessary and having regard to the suitability of investments and the need for diverstfication) provided that the Charity shall have the power to retain any investments donated to it" Requests for grants and donations are received on a regular basis. It is not the policy of the Trust to build up significant reserves but to regularly distribute such funds where ihe request meets the grant-making crtteria. FUTURE PLANS The Trust will ensure that it continues to raise and distribute funds for the benefit of the local, national and intemational community. which it serves. where the request for support is in-line with its grant making criteria and for a clearly charitable purpose. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its goveming document, a deed of trust, and o)nstitutes a limited company. limited by guarantee, as defined by the Companies Act 2006. Organisational structure The directors of the company are also charity trustees for the purposes of charity law and under the company's articles are known as Trustees. The Trustees consist of at least five members and shall not ex￿ed nine in total. Trustees have control of the charity and its funds. They comprise: - The President of Tetbury Lions ex officio - The Vice-President of Tetbury Lions ex officio - The Immediate Past President of Tetbury Lions ex officio - Two Trustees ("Nominated Trustees") elected by members of Tetbury Lions. The rotation of ex-officio Trustees ensures that no one Trustee can serve as a trustee for more than three consecutive years. Nominated Trustees must retire at each Annual General Meeting (AGM}. A retiring Nominated Trustee shall be eligible for reelection for consecutive periods not ex￿edIng in aggregate three years from the date of original appointment. The Trustees may c(H)pt any qualified person (who must also be a member of the Tetbury Lions) to fill a vacancy as an additional Trustee but a co-opted Tnjstee only holds Offi￿ until the next AGM. 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 major risks. Page 2

Tetbu Lions Trust ort of the Trustees for the Year Ended 30 June 2025 REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 08461002 (England and Wales) Registered Charity number 1152090 Registered office Rockside House Long Newnton Tetbury Gloucestershire GL8 8XA Trustees P M Coleman Ms S M B Greenway (appointed 21.2.25) D W Harvey Ms J M Heaven D A Sykes A J Morley (resigned 21.2.25) P W Williams (resigned 21.2.25) Company Secretary D A Sykes Independent Examiner Monahans Oakley House Tetbury Road Cirencester Glos GL71US Approved by order of the board of trustees on ............................................. and signed on its behalf by.. D A Sykes - Trustee Page 3

Inde endent Examinerfs Re rt to the Trustees of Tetbu Lions Trust Independent examiner's report to the trustees of Tetbury Lions Trust {Ihe Company.) I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025. Responsibilities and basis of report As the charity's trustees of the Company (and also its d1￿CtorS for the purposes of company law) you are responsible for the preparation of the accounts in a(xx)rdance with the requirements of the Companies Act 2006 (Yhe 2006 Act,). Having satisfied myself that the accounts of the Company are nol 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 ihe Charity Commission under Seciion 145(5) (b) of ihe 2011 Act. Independent examiner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with ihe 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 re(x)rds' or 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 the accounts have not been prepared in accordance with Ihe methods and principles of the Ststement of Recommended Practi￿ for accounting and reporting by charities (applicable to charities preparing their accounts in accordan￿ 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 understsnding of the accounts to be reached. Helen Jones Monahans Oakley House Tetbury Road Cirencester Glos GL71US Date:............................................. Page 4

Tetbu Lions Trust Statement of Financial Activities for the Year Ended 30 June 2025 2025 Unrestricted fund 2024 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 28,257 2,387 EXPENDITURE ON Charitable activities Grant-tnaking 1,011 714 Other 20,828 11,880 Total 21,839 12,594 NET INCOMEI{EXPENDITURE) 6,418 (10,207) RECONCILIATION OF FUNDS Total funds brought forward {10,322) (115) TOTAL FUNDS CARRIED FORWARD (3,904) (10,322) The notes form part of these financial statements Page 5

Tetbu Lions Trust Balance Sheet 30 June 2025 2025 Unrestricted fund 2024 Total funds Notes FIXED ASSETS Tangible assets Social investments 100 10 102 CURRENT ASSETS Cash at bank 11,260 6,610 CREDITORS Amounts falling due within one year (15,166) 117,034) NET CURRENT AsS￿s1(LIABILITlES) (3,906) 110,424) TOTAL ASSETS LESS CURRENT LIABILITIES (3,904) 110,322) NET ASSETSI{LIABILITIES) (3,904) 110,322) FUNDS Unrestricted funds 12 {3,904) (10,3221 TOTAL FUNDS {3,904) (10,322) The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordan￿ with Section 476 of the Companies Act 2006. The trustees acknowledge their restK)nsibilities 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 the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. (b) These financial statements have been prepared in accordan￿ 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: D A Sykes - Trustee The notes form part of these financial statements Page 6

Tetbu Lions Trust Notes to the Financial Statements for the Year Ended 30 June 2025 GENERAL INFORMATION The charity is a public benefit entity and a private company limited by guarantee. registered in England and Wales and a registered charity in England and Wales. The address of the regISte￿d office is Rockside House. Long Newnton. Tetbury, GL88XA. England. 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 accordan￿ with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practi￿ 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 CA)St (x)nvention. Going concern There are no material uncertainties about the charivs ability to continue. Income All income is recognised in the Statement of Financial Activities On￿ the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Income from donations or grants is recognised when there is eviden￿ of entitlement to the gift, re￿Ipt is probable and its amount can be measured reliably. 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 direcuy attributed to particular headings they have been allocated to activities on a basis consistent with the use of reSoUr￿s. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordan￿ vlith the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or vthen funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Financial instruments Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand Page 7 continued...

Tetbu Lions Trust Notes to the Financial Statements - continued for the Year Ended 30 June 2025 ACCOUNTING POLICIES - continued Financial instruments Cash at bank and cash in hand includes cash and short temi highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. DONATIONS AND LEGACIES 2025 2024 Donations 28,257 2,387 CHARITABLE ACTIVITIES COSTS Support costs (see note 5) Direct Costs Totals Grant-making 100 911 1,011 SUPPORT COSTS Govemance costs Management Totals Grant-making 270 641 911 NET INCOMEI(EXPENDITURE) Net incomel(expenditure) is stated after chargingl(crediting): 2025 2024 Depreciation - owned assets 100 Page 8 continued...

Tetbu Lions Trust Notes to the Financial Statements - continued for the Year Ended 30 June 2025 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees. remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024. Trustees. expenses There were no trustees, expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 2,387 EXPENDITURE ON Charitable activities Grant-making 714 Other 11,880 Total 12,594 NET INCOMEI(EXPENDITURE) 110,207) RECONCILIATION OF FUNDS Total funds brought forward (115) TOTAL FUNDS CARRIED FORWARD 110,322) TANGIBLE FIXED ASSETS Fixtures and fittings COST At 1 July 2024 and 30 June 2025 500 DEPRECIATION At 1 July 2024 Charge for year 400 100 At 30 June 2025 500 NET BOOK VALUE At 30 June 2025 At 30 June 2024 100 Page 9 continued...

Tetbu Lions Trust Notes to the Financial Statements - continued for the Year Ended 30 June 2025 10. SOCIAL INVESTMENTS Other investments MARKET VALUE At 1 July 2024 and 30 June 2025 NET BOOKVALUE At 30 June 2025 At 30 June 2024 11. CREDITORS: AMOUNTS FALLING DUE ￿THIN ONE YEAR 2025 2024 Other creditors 15,166 17,034 12. MOVEMENT IN FUNDS Net movement in funds At 30.6.25 At 1.7.24 Unrestricted funds General fund (10,322) 6,418 (3,904) TOTAL FUNDS (10,322) 6,418 (3,904) Net movement in funds. induded in the above are as follows: Incoming reSoUr￿S Resources expended Movement in funds Unrestricted funds General fund 28.257 (21.839) 6,418 TOTAL FUNDS 28,257 (21,839) 6,418 Comparatives for movement in funds Net movement in funds At 30.6.24 At 1.7.23 Unrestricted funds General fund (115) (10,207) (10,322) TOTAL FUNDS (115) (10,207) (10,322) Page 10 continued...

Tetbu Lions Trust Notes to the Financial Statements - continued for the Year Ended 30 June 2025 12. MOVEMENT IN FUNDS - continued Comparative net movement in funds, included in the above are as follows: Incoming reSoUr￿S Resources expended Movement in funds Unrestricted funds General fund 2.387 (12,594) (10.207) TOTAL FUNDS 2.387 (12,594) (10,207) A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds At 30.6.25 At 1.7.23 Unrestricted funds General fund (115) (3,789) (3,904) TOTAL FUNDS (115) (3,789) (3,904) A current year 12 months and prior year 12 months ￿Mbined net movement in funds, included in the above are as follows: Incoming resour￿$ Resources expended Movement in funds Unrestricted funds General fund 30.644 (34.433) (3,789) TOTAL FUNDS 30,644 (34,433) (3,789) 13. RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 30 June 2025. Page11

Tetbu Lions Trust Detailed Statement of Financial Activities for the Year Ended 30 June 2025 2025 2024 INCOME AND ENDOWMENTS Donations and legacies Donations 28,257 2,387 Total incoming resources 28,257 2.387 EXPENDrruRE Charitable activities Fixtures and fittings 100 100 Other Grants to individuals- Education advancement Grants to individuals- Health and saving of lives Grants to individuals- Citizenship and community development Grants to individuals- Relief of those in need 3,090 1,480 6.750 3.700 3.928 7.060 4.300 2.400 20,828 11,880 Support costs Management Insurance Sundries 189 81 61 270 61 Governance costs Accountancy and legal fees 641 553 Total resources expended 21,839 12,594 Net incomel(expenditure) 6,418 (10,207) This page does not fonn part of the statutory financial statements Page 12