**Charity number: 1158845** # **LIONS CLUBS INTERNATIONAL DISTRICT 105SE 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 2025** **LIONS CLUBS INTERNATIONAL DISTRICT 105SE 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 FOUNDATION** ## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 JUNE 2025** |**Trustees**|Thomas Ralph Berry| |---|---| ||Norman Anthony Skilbeck (Secretary) (resigned 30 June 2025)| ||David William Butler (resigned 30 June 2025)| ||Paul Victor Dedman (resigned 30 June 2025)| ||David John Skinner| ||Wendy Jennifer Cattaway| ||Lynne Michelle Ireland (resigned 30 June 2025)| ||Ragbhir Singh Sandhu| ||Steve Carley (Chairman)| ||Chandra Kumar| ||Howard Patrick Lee (Treasurer)| ||David Harvey (resigned 31 October 2025)| ||Peter Li (appointed 1 July 2025)| ||Kim Harty (appointed 1 July 2025)| ||Graham Illsley (appointed 1 July 2025)| |**Charity registered**|| |**number**|1158845| |**Principal office**|Fairview| ||Hankham Road| ||Hankham| ||Pevensey| ||East Sussex| ||BN24 5AP| |**Independent examiner**|Katharine Halsall, FCCA, ACA| ||7A Abbey Business Park| ||Monks Walk| ||Farnham| ||Surrey| ||GU9 8HT| |**Bankers**|Barclays Bank| ||9 St George's Street| ||Canterbury| ||Kent| ||CT1 2JX| ||National Westminster Bank| ||11 The Parade| ||Canterbury| ||Kent| ||CT1 2SQ| Page 1 **LIONS CLUBS INTERNATIONAL DISTRICT 105SE FOUNDATION** ## **TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2025** The Trustees present their annual report together with the financial statements of the Charity for the 1 July 2024 to 30 June 2025. ## **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. ## **Main achievements of the Charity** The partnership between Lions of South East England and Air Ambulance Kent Sussex and Surrey (KSS) continues and strengthens, and this year was able to provide a further rapid response vehicle for the KSS fleet, thus directly benefitting those in immediate life-threatening conditions. Support for the ROAR programme continues with 51 schools being supported this year (2024: 41). 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 is now a national online programme which Is funded entirely by Lions Clubs supporting their local schools. During the year, the Foundation made an appeal for donations to purchase 10 vision screening cameras so that Lions Clubs in the South East of England can offer free, and much-needed, sight screening services (over and above those already available) to schools throughout the area. By the date of this report, sufficient funds have been collected to make the purchase, and 16 Lions Clubs have indicated that they will take part in the programme. Development of the Foundation’s on-line donation’s platform, for the Lions clubs of Lions District 105SE, continues. The platform also provides an information and publicity resource for the activities of Lions District 105SE. The Foundation continues to support the Lions International Blood Research Appeal, Lions Sightsavers and various other programmes relating to health and disability, youth, humanitarian aid and community disaster relief. Support has also continued for Lions Clubs International Foundation, particularly in the area of disaster relief. The activities of the Foundation continue to increase and the Trustees are of the opinion that there has been a commensurate increase in the achievements towards the objects of the Foundation. Page 2 **LIONS CLUBS INTERNATIONAL DISTRICT 105SE FOUNDATION** ## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025** ## **Financial review** ## **a. Going concern** The trustees have reviewed the charity's forecasts and projects. It has been noted that the level of unrestricted income received by the charity over the past few years has not been at a level necessary for future growth. Therefore, positive action is being taken to increase unrestricted income. There is a reasonable expectation that the Foundation will have adequate resources to continue in operational existence for the foreseeable future, and it continues to adopt the going concern basis in preparing its financial statements. ## **b. Reserves policy** The reserves of the Foundation 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 Foundation’s legal obligations. ## **c. Review of financial transactions** During the year ended 30 June 2025 income received aggregated £184,625 (2024 - £125,793) and gross expenditure aggregated £148,046 (2024 - £88,930). As shown in the statement of financial activities, the overall surplus for the year was £36,579 (2024 – £36,863). The total funds carried forward at the year-end amounted to £137,632 (2024 - £101,053), of which £135,446 (2024 - £94,900) were held for restricted purposes. ## **d. Principal risks and uncertainties** The Trustees have examined the major strategic and operational risks which the Foundation 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, Lions District 105SE has appointed officers to ensure the district's compliance with legislation concerning the protection of vulnerable persons, and the maintain and review of its insurance policies and other management and regulatory procedures. ## **Structure, governance and management** ## **a. Constitution** The Lions Clubs International District 105SE Foundation is a registered charity, Charity Commission number 1158845. The Foundation is constituted by a Deed of Trust dated the 10 October 2014 (as amended on 16 April 2021). It 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 International District 105SE 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: - both 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 members of Lions Clubs within the South East of England. Page 3 ## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE FOUNDATION** ## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025** ## **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 amount of remuneration or expenses received by Trustees during the year was £Nil (2024- £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 Foundation 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 Foundation will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Foundation’s transactions and disclose with reasonable accuracy at any time the financial position of the Foundation 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 Foundation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the board of Trustees on 26 November 2025 and signed on their behalf by: **Steve Carley** Chairman Page 4 ## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE FOUNDATION** ## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 JUNE 2025** ## **Independent examiner's report to the Trustees of Lions Clubs International District 105SE Foundation ('the Charity')** I report to the Foundation Trustees on my examination of the accounts of the Foundation for the year ended 30 June 2025. ## **Responsibilities and basis of report** As the Trustees of the Foundation, 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 Foundation’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 Foundation 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 Foundation’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 Foundation’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 Foundation and the Foundation’s Trustees as a body, for my work or for this report. ## Katharine Nalbsale ................................................ Katharine Halsall, FCCA, ACA 7A Abbey Business Park Monks Walk Farnham Surrey GU9 8HT 22 December 2025 Date ………………………………. Page 5 ## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE FOUNDATION** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025** |**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)/income**
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**
**2025**
**Restricted**
**funds**
**2025**
**Total**
**funds**
**2025**
**£**
**£**
**£**
**2,230**
**179,004**
**181,234**
**2,193**
**-**
**2,193**
**1,198**
**-**
**1,198**
**5,621**
**179,004**
**184,625**
**7,616**
**-**
**7,616**
**1,972**
**138,458**
**140,430**
**9,588**
**138,458**
**148,046**
**(3,967)**
**40,546**
**36,579**
**-**
**-**
**-**
**(3,967)**
**40,546**
**36,579**
**6,153**
**94,900**
**101,053**
**(3,967)**
**40,546**
**36,579**
**2,186**
**135,446**
**137,632**|_Total_
_funds_
_2024_
_£_
_123,442_
_1,397_
_954_| |---|---|---| |||_125,793_| |||_7,244_
_81,686_| |||_88,930_| |||_36,863_
_-_| |||_36,863_| |||_64,190_
_36,863_| |||_101,053_| The Statement of financial activities includes all gains and losses recognised in the year and the prior year. The notes on pages 8 to 20 form part of these financial statements. Page 6 ## **LIONS CLUBS INTERNATIONAL DISTRICT 105SE FOUNDATION** ## **BALANCE SHEET AS AT 30 JUNE 2025** ||||**2025**||_2024_| |---|---|---|---|---|---| ||**Note**||**£**||_£_| |**Current assets**|||||| |Debtors|13|**8,684**||_-_|| |Cash at bank and in hand||**130,748**||_103,613_|| |||**139,432**||_103,613_|| |Creditors: amounts falling due within one|||||| |year|14|**(1,800)**||_(2,560)_|| |**Net current assets**|||**137,632**||_101,053_| |**Total net assets**|||**137,632**||_101,053_| |**Charity funds**|||||| |Restricted funds|15||**135,446**||_94,900_| |Unrestricted funds|15||**2,186**||_6,153_| |**Total funds**|||**137.632**||_101,053_| The notes on pages 8 to 19 form part of these financial statements. The financial statements were approved and authorised for issue by the Trustees on 26 November 2025, and signed on their behalf by: **Steve Carley** Chairman Page 7 **LIONS CLUBS INTERNATIONAL DISTRICT 105SE FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025** ## **1. General information** Lions Clubs International District 105SE Foundation is a Charitable Incorporated Organisation (CIO) 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 principal activities are to support disaster relief and to support projects which meet its objectives mainly in South East England. It has a linked charity, Lions Clubs International District 105SE Charity Trust Fund, which is dormant. ## **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 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 available funds and projected income and expenditure, 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 online platform for donations that are passed to the relevant clubs net of the fees. 22/12/2025 Page 8 **LIONS CLUBS INTERNATIONAL DISTRICT 105SE FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025** ## **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. ## **2.9 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. Page 9 **LIONS CLUBS INTERNATIONAL DISTRICT 105SE FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024** ## **2. Accounting policies (continued)** ## **2.10 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** |Youth programmes
South East Programmes
Disaster relief
International & humanitarian aid grants
Health and disability grants
Lions club international foundation donations
Other donations
_Totals 2024_|**Unrestricted**
**funds**
**2025**
**£**
-
-
-
-
-
-
2,230|**Restricted**
**funds**
**2025**
**£**
14,460
74,815
-
19,695
39,779
30,255
-|**Total**
**funds**
**2025**
**£**
**14,460**
**74,815**
**-**
**19,695**
**39,779**
**30,255**
**2,230**|_Total_
_funds_
_2024_
_£_
_11,782_
_58,039_
_1,000_
_11,237_
_12,691_
_28,622_
_71_| |---|---|---|---|---| ||2,230|179,004|**181,234**|_123,442_| |||||| ||_71_|_123,371_|_123,442_|| Page 10 **LIONS CLUBS INTERNATIONAL DISTRICT 105SE FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025** ## **5. Income from trading activities** |Management fees from Lions Giving
Website contribution from Lions District 105SE
_Total 2024_|**Unrestricted**
**funds**
**2025**
**£**
693
1,500|**Total**
**funds**
**2025**
**£**
**693**
**1,500**|_Total_
_funds_
_2024_
_£_
_1,397_
_-_| |---|---|---|---| ||2,193|**2,193**|_1,397_| ||||| ||_1,397_|_1,397_|| ## **6. Investment income** |Bank interest receivable
_Total 2024_|**Unrestricted**
**funds**
**2025**
**£**
1,198|**Total**
**funds**
**2025**
**£**
**1,198**|_Total_
_funds_
_2024_
_£_
_954_| |---|---|---|---| ||||| ||_954_|_954_|| Page 11 **LIONS CLUBS INTERNATIONAL DISTRICT 105SE FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025** ## **7. Expenditure on raising funds** ## **Fundraising trading expenses** |Cost of fundraising - website costs
Other marketing costs
_Total 2024_|**Unrestricted**
**funds**
**2025**
**£**
7,311
305
7,616|**Total**
**funds**
**2025**
**£**
**7,311**
**305**|_Total_
_funds_
_2024_
_£_
_7,244_
_-_| |---|---|---|---| |||**7,616**|
7,244| ||||
| ||_7,244_|_7,244_|| ## **8. Analysis of expenditure on charitable activities** ## **Summary by fund type** |Charitable activities
_Total 2024_|**Unrestricted**
**funds**
**2025**
**£**
1,972|**Restricted**
**funds**
**2025**
**£**
138,458|**Total**
**2025**
**£**
**140,430**|_Total_
_2024_
_£_

_81,686_| |---|---|---|---|---| |||||
| ||_3,626_|_78,060_|_81,686_|| ## **9. Analysis of expenditure by activities** |Charitable activities
_Total 2024_|**Activities**
**undertaken**
**directly**
**2025**
**£**
138,458|**Support**
**costs**
**2025**
**£**
1,972|**Total**
**funds**
**2025**
**£**
**140,430**|_Total_
_funds_
_2024_
_£_

_81,686_| |---|---|---|---|---| |||||
| ||_78,365_|_3,321_|_81,686_|| Page 12 **LIONS CLUBS INTERNATIONAL DISTRICT 105SE FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024** ## **9. Analysis of expenditure by activities (continued)** ## **Analysis of direct costs** |**Analysis of direct costs**|||||| |---|---|---|---|---|---| |Youth programmes
South East programmes
Disaster relief
International & humanitarian aid grants
Health and disability grants
Lions club international foundation donations
Advertising and marketing
_Total 2024_
**Analysis of support costs**
Bank charges
Bookkeeping costs
Governance costs
Other
_Total 2024_|**Activities**
**2025**
**£**
11,932
63,365
-

21,510
12,246
29,405
-


138,458

78,365

**Activities**
**2025**
**£**
107
227
1,500
138
1,972
_3,321_||
|**Total**
**funds**
**2025**
**£**
**11,932**
**63,365**
**-**

**21,510**
**12,246**
**29,405**
**-**
138,458
**78,365**
**Total**
**funds**
**2025**
**£**
**107**
**227**
**1,500**
**138**|_Total_
_funds_
_2024_
_£_
_8,859_
_9,662_
_1,000_
_14,130_
_14,358_
_30,051_
_305_| ||||||78,365| ||||||
_Total_
_funds_
_2024_
_£_
_220_
_198_
_2,903_
_-_| ||||||| ||||||| |||1,972||**1,972**|_3,321_| ||||||| |||_3,321_||_3,321_|| Page 13 **LIONS CLUBS INTERNATIONAL DISTRICT 105SE FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025** ## **10. Independent examiner's remuneration** |Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts
Fees payable to the Charity's independent examiner in respect of:
Accounts preparation services
Bookkeeping costs|**2025**
**£**
**1,500**
**-**
**- **|_2024_
_£_
_2,820_
_-_
_124_| |---|---|---| ## **11. Trustees' remuneration and expenses** During the year, no Trustees received any remuneration or other benefits _(2024 - £NIL)_ . During the year ended 30 June 2025, no Trustee expenses have been incurred _(2024 - £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|**2025**
**£**
**8,684**|_2024_
_£_
_-_| |---|---|---| ||**8,684**|_-_| ## **14. Creditors: Amounts falling due within one year** |Other creditors
Independent examiners fees|**2025**
**£**
**-**
**1,800**|_2024_
_£_
_160_
_2,400_| |---|---|---| ||**1,800**|_2,560_| Page 14 **LIONS CLUBS INTERNATIONAL DISTRICT 105SE FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025** ## **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
Community Relief Fund
Humanitarian Aid
Health & Disability
Programmes
Lions Clubs International
Foundation
**Total of funds**|**Balance at**
**1 July 2024**
**£**
**5,596**|**Income**
**£**
**-**|**Expenditure**
**£**
**(5,596)**|**Transfers**
**in/out**
**£**
**-**|**Balance at**
**30 June**
**2025**
**£**
**-**| |---|---|---|---|---|---| ||**557**|**5,621**|
**(3,992)**|**-**|**2,186**| ||**6,153**|**5,621**|
**(9,588)**|**-**|**2,186**| ||**11,816**
**72,926**
**3,724**
**2,674**
**3,510**
**250**|**14,460**
**74,815**
**-**
**19,695**
**39,779**
**30,255**|**(11,932)**
**(63,365)**
**-**
**(21,510)**
**(12,246)**
**(29,405)**|**-**
**(347)**
**-**
**347**
**-**
**-**|**14,344**
**84,029**
**3,724**
**1,206**
**31,043**
**1,100**| ||**94,900**|**179,004**|**(138,458)**|**-**|**135,446**| ||**101,053**|**184,625**|**(148,046)**|**-**|**137,632**| Page 15 **LIONS CLUBS INTERNATIONAL DISTRICT 105SE FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025** ## **15. Statement of funds (continued)** ## **Statement of funds - prior year** |**Unrestricted funds**
**Designated funds**
105SE Development Fund
**General funds**
General Funds
**Total Unrestricted funds**
**Restricted funds**
Youth programmes
South East Programmes
Community Relief Fund
Humanitarian Aid
Health & Disability
Programmes
Lions Clubs International
Foundation
**Total of funds**|_Balance at_
_1 July 2023_
_£_
_13,145_|_Income_
_£_
_-_|_Expenditure_
_£_
_(7,549)_|_Transfers_
_in/out_
_£_
_-_|_Balance at_
_30 June_
_2024_
_£_
_5,596_| |---|---|---|---|---|---| ||_1,679_|_2,422_|
_(3,321)_|_(223)_|_557_| ||_14,824_|_2,422_|
_(10,870)_|
_(223)_|_6,153_| ||_8,894_
_24,500_
_3,724_
_6,692_
_5,177_
_379_|_11,782_
_58,039_
_1,000_
_11,237_
_12,691_
_28,622_|_(8,859)_
_(9,662)_
_(1,000)_
_(14,130)_
_(14,358)_
_(30,051)_|_(1)_
_49_
_-_
_(1,125)_
_-_
_1,300_|_11,816_
_72,926_
_3,724_
_2,674_
_3,510_
_250_| ||_49,366_|_123,371_|_(78,060)_|_223_|_94,900_| ||_64,190_|_125,793_|_(88,930)_|_-_|_101,053_| Page 16 **LIONS CLUBS INTERNATIONAL DISTRICT 105SE FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025** ## **Unrestricted funds** ## **Designated funds 105SE Development Fund** Donations and legacies made to the Foundation for projects within the South East of England. In view of the nature of the donations it was decided by the Trustees to move these funds into a designated fund for the development of the causes supported by the charity. This fund has now been fully utilised. ## **General funds** The 'free reserves' after allowing for all restricted and designated funds. ## **Restricted funds** ## **Youth programmes** A range of activities for the development of young people, including support for youth organisations working with children and young people with disabilities and learning difficulties. ## **South East Charitable Programmes** This fund includes: - a) donations to the Lions Air Ambulance Appeal for the support of Air Ambulance Kent Surrey and Sussex. - b) donations received for the Lions International Blood Research Appeal based in Kings College Hospital, London. - c) donations for the support of displaced persons, refugees and other needy people in or from countries around Belarus. ## **Community Relief Fund** Funds set aside to respond to international and local community disasters. These funds will enable the Foundation 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** Funds collected for international programmes and projects such as WaterAid, Street Children, School in a Box (Edukits) and Emergency Relief through UNICEF programmes. Includes donations made during the year to the Lions Sight Conservation Trust (Lions Sight Savers). ## **Health and Disability** This fund includes donations made to the MedicAlert Foundation, Lions International Eye Centre, Korle Bu (Ghana), Brain Tumour Research, various diabetes awareness projects, funds collected for screening of children’s eyes under the Lions Childsight UK programme, and other projects to foster good health and to benefit disabled persons. Page 17 **LIONS CLUBS INTERNATIONAL DISTRICT 105SE FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025** ## **Lions Clubs International Foundation** The Foundation collects donations for Lions Clubs International Foundation (LCIF), based in Chicago, Illinois. LCIF enables Lions Clubs throughout the world to combine donations and 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. LCIF also enables Lions to respond to provide a unique form of disaster relief providing initial aid to those affected by the disaster, and then helping in the rebuilding of communities affected by such things as building hospitals and schools and providing long term accommodation. ## **16. Summary of funds** ## **Summary of funds - current year** |**Balance at **
**1 July 2024**
**£**
Designated funds
**5,596**
General funds
**557**
Restricted funds
**94,900**
**101,053**
**Summary of funds - prior year**
_Balance at_
_1 July 2023_
_£_
Designated funds
_13,145_
General funds
_1,679_
Restricted funds
_49,366_
_64,190_|**Balance at **
**1 July 2024**
**£**
**5,596**
**557**
**94,900**|
**Income**
**£**
**-**
**5,621**
**179,004**|**Expenditure**
**£**
**(5,596)**
**(3,992)**
**(138,458)**|**Transfers**
**in/out**
**£**
**-**
**-**
**-**|**Balance at**
**30 June**
**2025**
**£**
**-**
**2,186**
**135,446**| |---|---|---|---|---|---| ||**101,053**|**184,625**|**(148,046)**|**-**|**137,632**| |||_Income_
_£_
_-_
_2,422_
_123,371_|_Expenditure_
_£_
_(7,549)_
_(3,321)_
_(78,060)_|_Transfers_
_in/out_
_£_
_-_
_(223)_
_223_|_Balance at_
_30 June_
_2024_
_£_
_5,596_
_557_
_94,900_| ||_64,190_|_125,793_|_(88,930)_|_-_|_101,053_| Page 18 **LIONS CLUBS INTERNATIONAL DISTRICT 105SE FOUNDATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025** ## **17. Analysis of net assets between funds** ## **Analysis of net assets between funds - current year** |Current assets
Creditors due within one year
**Total**|**Unrestricted**
**funds**
**2025**
**£**
3,986
(1,800)|**Restricted**
**funds**
**2025**
**£**
135,446
-|**Total**
**funds**
**2025**
**£**

**139,432**
**(1,800)**| |---|---|---|---| ||2,186|135,446|
**137,632**| ## **Analysis of net assets between funds - prior year** |Current assets
Creditors due within one year
**Total**|_Unrestricted_
_funds_
_2024_
_£_
_8,713_
_(2,560)_|_Restricted_
_funds_
_2024_
_£_
_94,900_
_-_|_Total_
_funds_
_2024_
_£_

_103,613_
_(2,560)_| |---|---|---|---| ||_6,153_|_94,900_|_101,053_| ## **18. Related party transactions** The vast majority of the income of the Foundation arises from donations made by Lions Clubs across the South East of England. All of the Foundation Trustees are members of Lions Clubs in the South East of England from whom donations have been received. However, none of the donations received is considered to be material in the context of the operations of those Lions Clubs or the Foundation. Howard Lee is a Trustee of the Moorfields Lions Korle Bu Trust (MLKBT), which runs the Lions International Eye Centre, Korle Bu. During the year the Foundation paid donations of £10,545 (2024: £6,120) to MLKBT under normal conditions in line with the Foundation’s operations. Page 19