**Charity number: 1158845**
# **LIONS CLUBS INTERNATIONAL DISTRICT 105SE CHARITY FOUNDATION**
# **(Incorporating Lions Clubs International District 105SE Charity Trust Fund - Registration No. 1158845/1)**
## **INDEPENDENTLY EXAMINED**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 30 JUNE 2022**
## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE CHARITY FOUNDATION**
|**CONTENTS**||
|---|---|
||Page|
|**Reference and administrative details of the Charity, its Trustees and advisers**|1|
|**Trustees' report**|2 - 4|
|**Independent examiner's report**|5|
|**Statement of financial activities**|6|
|**Balance sheet**|7|
|**Notes to the financial statements**|8 - 19|
**LIONS CLUBS INTERNATIONAL DISTRICT 105SE CHARITY FOUNDATION**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 JUNE 2022**
|**Trustees**|Thomas Berry|
|---|---|
||Norman Anthony Skilbeck|
||David William Butler|
||Peter John Dilloway|
||Ian David Forbes|
||Paul Victor Dedman|
||David John Skinner|
||Rizvi Rawoof|
||Wendy Jennifer Cattaway (appointed 1 July 2021)|
||Lynne Ireland (appointed 21 August 2021)|
||Rags Sandhu (appointed 21 August 2021)|
||Steve Carley (appointed 30 August 2022)|
|**Charity registered**
**number**
1158845
**Principal office**
27 Pritchard Drive
Hawkinge
Folkestone
Kent
CT18 7QH
**Independent examiner**
Duncan Cochrane-Dyet
MHA MacIntyre Hudson
Chartered Accountants
Victoria Court
17-21 Ashford Road
Maidstone
ME14 5DA
**Bankers**
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
National Westminster Bank
11 The Parade
Canterbury
Kent
CT1 2SQ
Barclays Bank
9 St George's Street
Canterbury
Kent
CT1 2JX||
Page 1
## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE CHARITY FOUNDATION**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2022**
The Trustees present their annual report together with the financial statements of the Charity for the 1 July 2021 to 30 June 2022.
## **Objectives and activities**
## **a. Policies and objectives**
The charity supports projects and charities which fall within its charitable objects. It has a particular focus on helping those in poverty, helping those who are visually impaired, promoting good eye health, children, disaster relief and providing facilities in the interests of physical and social welfare to benefit communities at a local, national and international level. The trustees have discretion as to who benefits from the charity's support and review their grant-making policies and appeals every year. Some grants are committed for a number of years in advance (funds permitting). Others are made as required (e.g. disaster relief).
The Trust continues to operate to the public benefit both in the United Kingdom and Internationally either through direct grants or in partnership with other Charities. The Trustees confirm that they have complied with Section 4 of the Charities Act 2011 in having due regard for the Charity Commission's general guidance on public benefit.
## **Achievements and performance**
## **a. Main achievements of the Charity**
Our support for the ROAR programme continues. The primary purpose of the ROAR programme is to provide children with an inspirational and educational programme of work which is both competitive and fun to do. It also provides Personal, Social and Health -PSHE-education as required nationally. ROAR has become a national online programme which Is funded entirely by Lions Clubs supporting their local schools.
Our partnership with Air Ambulance Kent Sussex Surrey continues and we have been able to donate two Tempus Pro monitors which are used on all the patients treated by AAKSS. In addition to monitoring the patient’s vital signs, the Tempus Pro Monitor allows the transmitting of live patient data, video, and audio from the scene to their remote on call consultant. As a result, accurate information of patient injuries, vital signs and administered drugs and their effect can be analysed remotely enabling remote advice to be given by a senior doctor. We are pleased to report that despite the pandemic, our appeal was well supported, and these have been delivered to the Air Ambulance.
Our project to develop a head scanner with AAKSS which, when in service, will be able to identify serious head injuries continues at the accident site. The scanner has been purchased and is undergoing medical evaluation is now continuing.
In November after taking legal advice, we opened our on-line donations platform, to the Lions clubs of Lions District 105SE, an initiative that is continuing to develop and ensures that any surplus developed by the volunteer run site can be applied for charitable purposes
Our support for the Lions International Blood Research Appeal, Sight-savers, UNICEF continues.
Page 2
## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE CHARITY FOUNDATION**
**TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022**
## **Financial review**
## **a. Going concern**
The trustees have reviewed the charity's forecasts and projects, and, in particular have considered the potential implications of the Coronavirus (COVID-19) pandemic. With a reasonable expectation that the charity will have adequate resources to continue in operational existence for the foreseeable future, the charity continues to adopt the going concern basis in preparing its financial statements.
## **b. Reserves policy**
The reserves of the Charity are held in restricted funds or funds awaiting the Trustees decision for their disposal. The Trustees monitor projects on an individual basis to ensure there are sufficient reserves held to meet future project costs and the Charity's legal obligations.
## **c. Review of financial transactions**
During the year ended 30 June 2022 income received aggregated £120,588 (2021 - £56,704); Gross expenditure aggregated £142,294 (2021 - £92,193). As shown in the statement of financial activities , the overall deficit for the year amounts to £21,706 (2021: £35,489). The total funds carried forward at the year end amount to £71,745 (2021 - £93,341), of which £45,639 (2021 - £57,145) are held for restricted purposes.
## **d. Principal risks and uncertainties**
The Trustees have examined the major strategic and operational risks which the trust faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to minimize these risks. As part of this process, the District has appointed officers to ensure the District's compliance with legislation concerning the protection of vulnerable persons, and maintain a preview of its insurance policies.
## **Structure, governance and management**
## **a. Constitution**
The Lions Clubs International District 105SE Charity Foundation is a registered charity, registered charity number 1158845. The Trust is constituted by a Deed of Trust dated the 10 October 2014. The Foundation is a Charitable Incorporated Organisation.
On the 18 May 2015 the Trustees of Lions Clubs International District 105SE Charity Trust agreed to transfer the assets of the Charity Trust into Lions Clubs 105SE Charity Foundation and the Trustees of the Foundation accepted the assets as restricted/and or endowment funds as directed by the donors.
The Charity Commission at the request of the Trustees of both Charities linked the Charities on the 14 October 2015. The effect of this linking is that:
- the Charities are registered under a single registration number.
- the Trustees are required to prepare a single set of accounts for the reporting Charity and the linked Charity.
The Charity Commission approved the resolution by the members to amend the Constitution on the 15 April 2021. The amendment included registering the working names of the Foundation to include 'The South East Lions Clubs Foundation' and 'Lions Giving' and added the requirement that the Trustees must be Lions.
Page 3
## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE CHARITY FOUNDATION**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022**
## **Structure, governance and management (continued)**
## **b. Organisational structure and decision-making policies**
The Trustees who have served during the year are set out on page 1. The Trustees are appointed annually under the terms of the Foundation Deed. Trustee meetings are held periodically during the year. The Trustees amount of remuneration or expenses received during the year was £Nil (2021- £Nil).
## **Statement of Trustees' responsibilities**
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by:
**Thomas Berry** Charities Treasurer - District 105SE
Date: 5th December 2022
Page 4
## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE CHARITY FOUNDATION**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 JUNE 2022**
## **Independent examiner's report to the Trustees of Lions Clubs International District 105SE Charity Foundation ('the Charity')**
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 30 June 2022.
## **Responsibilities and basis of report**
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. 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 have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed: Dated: 07 December 2022
Duncan Cochrane-Dyet BSc BFP FCA
MHA MacIntyre Hudson Maidstone United Kingdom
Page 5
## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE CHARITY FOUNDATION**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2022**
|**Note**
**Income from:**
Donations and voluntary income
4
Trading activities
5
Investment income
6
**Total income**
**Expenditure on:**
Raising funds
7
Charitable activities
8
**Total expenditure**
**Net expenditure**
Transfers between funds
15
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2022**
**£**
**3,826**
**764**
**34**
**4,624**
**562**
**13,133**
**13,695**
**(9,071)**
**(1,129)**
**(10,200)**
**36,306**
**(10,200)**
**26,106**|**Restricted**
**funds**
**2022**
**£**
**115,964**
**-**
**-**
**115,964**
**-**
**128,599**
**128,599**
**(12,635)**
**1,129**
**(11,506)**
**57,145**
**(11,506)**
**45,639**|**Total**
**funds**
**2022**
**£**
**119,790**
**764**
**34**
**120,588**
**562**
**141,732**
**142,294**
**(21,706)**
**-**
**(21,706)**
**93,451**
**(21,706)**
**71,745**|_Total_
_funds_
_2021_
_£_
_56,684_
_-_
_20_
_56,704_
_-_
_92,193_
_92,193_
_(35,489)_
_-_
_(35,489)_
_128,940_
_(35,489)_
_93,451_|
|---|---|---|---|---|
The Statement of financial activities includes all gains and losses recognised in the year and the prior year.
The notes on pages 8 to 19 form part of these financial statements.
Page 6
## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE CHARITY FOUNDATION**
## **BALANCE SHEET AS AT 30 JUNE 2022**
|**Note**
**Current assets**
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within one
year
14
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**Charity funds**
Restricted funds
15
Unrestricted funds
15
**Total funds**|**6,187**
**72,053**
**78,240**
**(6,495)**|**2022**
**£**
**71,745**
**71,745**
**71,745**
**45,639**
**26,106**
**71,745**|_-_
_96,541_
_96,541_
_(3,090)_|_2021_
_£_
_93,451_|
|---|---|---|---|---|
|||||_93,451_|
||||||
|||||_93,451_|
|||||_57,145_
_36,306_|
||||||
|||||_93,451_|
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
## ................................................ **Thomas Berry**
## Date: 5th December 2022
The notes on pages 8 to 19 form part of these financial statements.
Page 7
## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE CHARITY FOUNDATION**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022**
## **1. General information**
Lions Club International is an unincorporated charity registered in England and Wales. The address of the registered office is given on page 1 of these financial statements. The nature of the charity's operations and prinicpal activities are to support disaster relief and to support projects which meet its objectives mainly in South-east England.
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Lions Clubs International District 105SE Charity Foundation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £1.
## **2.2 Going concern**
The financial statements have been prepared on a going concern basis as the trustees believe that with government support packages available and projected income and expenses, the charity will continue in operational existence with sufficient resources to be able to continue as a going concern.
## **2.3 Income**
Investment income is recorded when receivable.
Donations and voluntary income are recorded as received from the source donors on a cash basis. Donations paid out are recorded on the basis of the irrevocable commitment of the requirement of the Trustees to make the payment. The District Charity Trust Fund does not have contractually binding agreements for the level of donations that it makes.
The Charity receives trading income from management and transaction fees it charges on donations received via the Lions Giving platform for donations that are passed onto the relevant clubs net of the fees.
Page 8
## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE CHARITY FOUNDATION**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022**
## **2. Accounting policies (continued)**
## **2.4 Expenditure**
All expenditure is accounted for on an accruals basis. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs include all costs involving the public accountability of the charity and its compliance with regulation and good practice.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
## **2.5 Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
## **2.6 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **2.7 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term 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.
## **2.8 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
Page 9
## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE CHARITY FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022**
## **2. Accounting policies (continued)**
## **2.9 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
## **3. Critical accounting estimates and areas of judgement**
No key judgements (apart from those involving estimates as disclosed in the notes above) have been made in the process of applying the above accounting policies.
## **4. Donations and voluntary income**
|**Unrestricted**
**funds**
**2022**
**£**
Youth programmes
-
South East Programmes
-
Disaster relief
-
International & humanitarian aid grants
-
Health and disability grants
-
Lions club international foundation donations
-
Other donations
3,826
**Total 2022**
3,826
_Total 2021_
_2,629_|**Restricted**
**funds**
**2022**
**£**
12,515
27,949
220
18,210
10,496
46,574
-
115,964
_54,055_|**Total**
**funds**
**2022**
**£**
**12,515**
**27,949**
**220**
**18,210**
**10,496**
**46,574**
**3,826**
**119,790**
_56,684_|_Total_
_funds_
_2021_
_£_
_13,804_
_22,038_
_-_
_5,050_
_4,313_
_8,850_
_2,629_|
|---|---|---|---|
||||_56,684_|
|||||
Page 10
## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE CHARITY FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022**
## **5. Income from trading activities**
||**Unrestricted**|**Total**|_Total_|
|---|---|---|---|
||**funds**|**funds**|_funds_|
||**2022**|**2022**|_2021_|
||**£**|**£**|_£_|
|Management fees from Lions Giving|764|**764**|_-_|
## **6. Investment income**
|**Unrestricted**
**funds**
**2022**
**£**
Bank interest receivable
34
_Total 2021_
_20_|**Total**
**funds**
**2022**
**£**
**34**
_20_|_Total_
_funds_
_2021_
_£_
_20_|
|---|---|---|
||||
Page 11
## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE CHARITY FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022**
## **7. Expenditure on raising funds**
## **Fundraising trading expenses**
||**Unrestricted**|**Total**|_Total_|
|---|---|---|---|
||**funds**|**funds**|_funds_|
||**2022**|**2022**|_2021_|
||**£**|**£**|_£_|
|Cost of fundraising - website costs|562|**562**|_-_|
## **8. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|**Unrestricted**
**funds**
**2022**
**£**
Charitable activities
13,133
_Total 2021_
_14,671_|**Restricted**
**funds**
**2022**
**£**
128,599
_77,522_|**Total**
**2022**
**£**
**141,732**
_92,193_|_Total_
_2021_
_£_
_92,193_|
|---|---|---|---|
|||||
## **9. Analysis of expenditure by activities**
|Charitable activities
_Total 2021_|**Activities**
**undertaken**
**directly**
**2022**
**£**
132,965
_86,311_|**Support**
**costs**
**2022**
**£**
8,767
_5,882_|**Total**
**funds**
**2022**
**£**
**141,732**
_92,193_|_Total_
_funds_
_2021_
_£_
_92,193_|
|---|---|---|---|---|
||||||
Page 12
## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE CHARITY FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022**
## **9. Analysis of expenditure by activities (continued)**
## **Analysis of direct costs**
|Youth programmes
South East programmes
International & humanitarian aid grants
Health and disability grants
Lions club international foundation donations
Advertising and marketing
Unrestricted expenditure
Designated expenditure
**Total 2022**
_Total 2021_
**Analysis of support costs**
Bank charges
Accountancy fees
Bookkeeping costs
Legal and professional expenses
Governance costs
**Total 2022**
_Total 2021_|**Activities**
**2022**
**£**
14,830
41,462
11,943
12,705
47,659
2,872
-
1,494
132,965
_86,311_
**Activities**
**2022**
**£**
362
1,069
298
4,770
2,268
8,767
_5,882_|**Total**
**funds**
**2022**
**£**
**14,830**
**41,462**
**11,943**
**12,705**
**47,659**
**2,872**
**-**
**1,494**
**132,965**
_86,311_
**Total**
**funds**
**2022**
**£**
**362**
**1,069**
**298**
**4,770**
**2,268**
**8,767**
_5,882_|_Total_
_funds_
_2021_
_£_
_13,983_
_46,326_
_7,900_
_1,663_
_7,650_
_3,886_
_3,750_
_1,153_|
|---|---|---|---|
||||_86,311_|
||||_Total_
_funds_
_2021_
_£_
_207_
_1,144_
_281_
_1,920_
_2,330_|
||||_5,882_|
|||||
Page 13
## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE CHARITY FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022**
## **10. Independent examiner's remuneration**
||**2022**|_2021_|
|---|---|---|
||**£**|_£_|
|Fees payable to the Charity's independent examiner for the independent|||
|examination of the Charity's annual accounts|**2,268**|_2,330_|
|Fees payable to the Charity's independent examiner in respect of:|||
|Accounts preparation services|**1,069**|_1,144_|
|Advisory services|**298**|_281_|
## **11. Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits _(2021 - £NIL)_ .
During the year ended 30 June 2022, no Trustee expenses have been incurred _(2021 - £NIL)_ .
## **12. Taxation**
The Foundation is a registered charity and therefore is not subject to taxation.
## **13. Debtors**
|**Due within one year**
Prepayments and accrued income|**2022**
**£**
**6,187**
**6,187**|_2021_
_£_
_-_|
|---|---|---|
||||
|||_-_|
## **14. Creditors: Amounts falling due within one year**
|Other creditors
Independent examiners fee|**2022**
**£**
**3,158**
**3,337**
**6,495**|_2021_
_£_
_-_
_3,090_|
|---|---|---|
||||
|||_3,090_|
Page 14
## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE CHARITY FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022**
## **15. Statement of funds**
## **Statement of funds - current year**
|**Unrestricted funds**
**Designated funds**
105 SE Development Fund
**General funds**
General Funds
**Total Unrestricted funds**
**Restricted funds**
Youth programmes
South East Programmes
SE Community Relief Fund
Humanitarian Aid
Health & Disability Programmes
Lions Clubs International
Foundation
Activity Alliance
**Total of funds**|**Balance at 1**
**July 2021**
**£**
**41,808**
**(5,502)**
**36,306**
**13,119**
**28,575**
**3,504**
**3,159**
**7,488**
**1,200**
**100**
**57,145**
**93,451**|**Income**
**£**
**-**
**4,624**
**4,624**
**12,515**
**27,949**
**220**
**18,210**
**10,296**
**46,574**
**200**
**115,964**
**120,588**|**Expenditure**
**£**
**(1,494)**
**(12,201)**
**(13,695)**
**(14,830)**
**(41,462)**
**-**
**(11,943)**
**(12,705)**
**(47,659)**
**-**
**(128,599)**
**(142,294)**|**Transfers**
**in/out**
**£**
**(16,822)**
**15,693**
**(1,129)**
**(217)**
**-**
**-**
**-**
**346**
**1,000**
**-**
**1,129**
**-**|**Balance at**
**30 June**
**2022**
**£**
**23,492**|
|---|---|---|---|---|---|
||||||**2,614**|
||||||**26,106**|
||||||**10,587**
**15,062**
**3,724**
**9,426**
**5,425**
**1,115**
**300**|
||||||**45,639**|
||||||**71,745**|
Page 15
## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE CHARITY FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022**
## **15. Statement of funds (continued)**
## **Statement of funds - prior year**
|**Unrestricted funds**
**Designated funds**
105 SE Development Fund
Lifeskills - London
**General funds**
General Funds
**Total Unrestricted funds**
**Restricted funds**
Youth programmes
South East Programmes
SE Community Relief Fund
Humanitarian Aid
Health & Disability Programmes
Lions Clubs International
Foundation
Activity Alliance
**Total of funds**|_Balance at_
_1 July 2020_
_£_
_41,808_
_1,153_
_42,961_
_(4,852)_
_38,109_
_16,250_
_52,363_
_3,904_
_5,432_
_5,062_
_7,820_
_-_
_90,831_
_128,940_|_Income_
_£_
_-_
_-_
_-_
_2,649_
_2,649_
_13,804_
_22,038_
_-_
_5,050_
_4,213_
_8,850_
_100_
_54,055_
_56,704_|_Expenditure_
_£_
_-_
_(1,153)_
_(1,153)_
_(13,518)_
_(14,671)_
_(13,983)_
_(46,326)_
_-_
_(7,900)_
_(1,663)_
_(7,650)_
_-_
_(77,522)_
_(92,193)_|_Transfers_
_in/out_
_£_
_-_
_-_
_-_
_10,219_
_10,219_
_(2,952)_
_500_
_(400)_
_577_
_(124)_
_(7,820)_
_-_
_(10,219)_
_-_|_Balance at_
_30 June_
_2021_
_£_
_41,808_
_-_
_41,808_
_(5,502)_
_36,306_
_13,119_
_28,575_
_3,504_
_3,159_
_7,488_
_1,200_
_100_
_57,145_
_93,451_|
|---|---|---|---|---|---|
Page 16
## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE CHARITY FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022**
## **Unrestricted funds**
General funds
The 'free reserves' after allowing for all designated funds.
## **Designated funds**
105 SE Development Fund
- a) Donations made principally to support the Message in a Bottle Scheme and other projects which cannot be classified within the Trust's main headings.
- b) Donations and legacies made to the Trust for projects within the SE of England rust's main headings. In view of the nature of the donations it has been decided by the Trustees to move these funds into a designated fund for the benefit of the causes supported by the charity.
## **Restricted funds**
## **Youth programmes**
A range of activities including youth organisations for children and young people with disasbilities and learning difficulties, and sponsored competitions including an International Youth Centre.
## **South East Charitable Programmes**
- a) This Fund promotes the implementation of Lifeskills programmes, the main activities of this fund are through London Healthy Schools Programme.
- b) This fund also includes donations to the Lions Air Ambulance Nightflying programme which is helping with the Kent, Sussex and Surrey Air Ambulance Trust.
- c) Donations received for the Lions International Blood Research Appeal which is based in Kings College Hospital London.
## **SE Community Relief Fund (formerly known as Disaster Relief Fund)**
Funds set aside to respond to International and Community Disasters, these funds will enable the Trust to respond and provide assistance as needed. Typical examples of the support that may be given are the provision of water purification units, tents, food, or support for emergency accommodation.
## **Humanitarian Aid**
- a) Donations received for Children's and Young People's Welfare in Belarus including the refurbishment of orphanages and the provision of education equipment and materials as well as personal items for individual children.
- b) Funds collected for International programmes and projects such as Street Children, School in a Box, Edukits and Emergency Relief through UNICEF programmes.
- c) Donations made during the year to the Lions Sight Conservation Trust - Lions Sight Savers.
## **Health and Disability**
- a) Donations made during the year to the Lions Sight Conservation Trust.
- b) Donations made to the MedicAlert Foundation and Water Aid. The donations made to Water Aid are used for an agreed Lions programme of Water Wells and Sanitation Projects. The donations made to MedicAlert are used to support the charity and provide funds to assist people in maintaining their MedicAlert membership.
Page 17
## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE CHARITY FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022**
## **Lions Clubs International Foundation**
The trust collects donations for Lions Clubs International Foundation, based in Chicago, Illinois. The foundation enables Lions Clubs throughout the world to combine donations to undertake large projects that are needed to help individual communities throughout the world and supports the core programmes of Lions: promoting health; combating disability; preserving sight and serving youth.
The Foundation also enables Lions to respond to provide a unique form of disaster relief in that we provide initial aid to those affected by the disaster and then help in the rebuilding of communities affected by building hospitals, schools and in some cases by providing long term accommodation.
## **16. Summary of funds**
## **Summary of funds - current year**
|Designated funds
General funds
Restricted funds|**Balance at 1**
**July 2021**
**£**
**41,808**
**(5,502)**
**57,145**
**93,451**|**Income**
**£**
**-**
**4,624**
**115,964**
**120,588**|**Expenditure**
**£**
**(1,494)**
**(12,201)**
**(128,599)**
**(142,294)**|**Transfers**
**in/out**
**£**
**(16,822)**
**15,693**
**1,129**
**-**|**Balance at**
**30 June**
**2022**
**£**
**23,492**
**2,614**
**45,639**|
|---|---|---|---|---|---|
||||||**71,745**|
## **Summary of funds - prior year**
|Designated funds
General funds
Restricted funds|_Balance at_
_1 July 2020_
_£_
_42,961_
_(4,852)_
_90,831_
_128,940_|_Income_
_£_
_-_
_2,649_
_54,055_
_56,704_|_Expenditure_
_£_
_(1,153)_
_(13,518)_
_(77,522)_
_(92,193)_|_Transfers_
_in/out_
_£_
_-_
_10,219_
_(10,219)_
_-_|_Balance at_
_30 June_
_2021_
_£_
_41,808_
_(5,502)_
_57,145_|
|---|---|---|---|---|---|
||||||_93,451_|
Page 18
## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE CHARITY FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022**
## **17. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|**Unrestricted**
**funds**
**2022**
**£**
Current assets
32,601
Creditors due within one year
(6,495)
**Total**
26,106|**Restricted**
**funds**
**2022**
**£**
45,639
-
45,639|**Total**
**funds**
**2022**
**£**
**78,240**
**(6,495)**
**71,745**|
|---|---|---|
## **Analysis of net assets between funds - prior year**
|Current assets
Creditors due within one year
**Total**|_Unrestricted_
_funds_
_2021_
_£_
_39,396_
_(3,090)_
_36,306_|_Restricted_
_funds_
_2021_
_£_
_57,145_
_-_
_57,145_|_Total_
_funds_
_2021_
_£_
_96,541_
_(3,090)_
_93,451_|
|---|---|---|---|
## **18. Related party transactions**
During the year, donations amounting to £720 were received from Ashford Lions Club of which T Berry is also a trustee. All donations were received under normal conditions in line with the Charity's operations.
Donations amounting to £967 were paid to Lions Club International Multiple District 105 Charity Trust to provide funding for their usual operations, of which T Berry is also a trustee.
Total donations of £880 were received from Brighton Lions Club Charity Trust Fund during the period towards the various projects of the Charity, of which P Dilloway is also a trustee.
Donations amounting to £3,110 were received from Caterham, Oxted and Godstone Lions Club, of which N Skilbeck is also a trustee. These were paid to the Charity under normal conditions to provide funding for their usual operations.
Page 19