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