## **Trustees’ Annual Report for the period** **From** 01/07/2020 **to** 30/06/2021 **Charity name:** Coventry-Mercia Lions Club Charitable Trust Fund **Charity registration number:** 1159395 ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|To create and foster a spirit of understanding
among the peoples of the world.
To promote the principles of good
government and good citizenship.
To take an active interest in the civic,
cultural, social and moral welfare of the
community.
To encourage service-minded people to
serve their community without personal
financial reward, and to encourage efficiency
and promote high ethical standards in
commerce, industry, professions, public
works and private endeavours.| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and
1.19|The charity holds regular fundraising events
aimed at inviting donations to the Trust fund
which can then be distributed to individuals,
groups of people, or other organisations set
up for charitable purposes. These events
also encourage the adoption of the principles
outlined in the charity’s purposes.| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The Trustees can confirm that they have
acted with due regard to the guidance on
_public benefit_as issued by the Charity
Commission.| ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|Through the holding of various fundraising
events across the year, the charity has been
able to attract a significant level of donations
from various people and organisations.
These donations have gone/will go towards
helping those who need the charity’s
support; be it individuals, groups of people,
or other charitable organisations.
The charity was able to raise £18,600 in
donations for purchasing oxygen
concentrators, which were then distributed to
India to help with the country’s fight against
the Covid-19 pandemic.| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|The charity reserves increased over the year
by £8,396 as a result of increased donations.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|All reserves held are unrestricted. These will
be used for various charitable activities over
the following year(s).| |Amount of reserves held|Para 1.22|£15,884| |Reasons for holding zero
reserves|Para 1.22|| |Details of fund materially in
deficit|Para 1.24|| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|Trust declaration dated 13 August 2014| |How is the charity
constituted?
(e.g. unincorporated
association, CIO)|Para 1.25|Unincorporated association| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Trustees are nominated and then appointed
by the Lions Club at a Lions Club meeting| ## **Reference and Administrative details** |Charity name|Coventry Mercia Lions Club Charitable Trust Fund| |---|---| |Other name the charity uses|Mercia Lions| |Registered charity number|1159395| |Charity’s principal address|5 Albany Road
Earlsdon
Coventry
CV5 6JQ| ||| **Names of the charity trustees who manage the charity** |

|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||Dr Rakesh
Sachdev|||| ||Mr Tajinder Singh
Suri|||| ||Mr Devinder Singh
Gill|||| – Corporate trustees names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s)** **Full name(s)** Dr Rakesh Sachdev **Position (eg Secretary, Chair, etc)**[Trustee ] **Date** 22/09/2021 CHARITY COMMISSION FOR ENJL.4NO ANO WALE5 Coventry-mercia Lions Club Charitable Trust Fund Ch¢.tt l/ No 1159395 Annual accounts for the To eriod Penod 518rt date 0110712020 eriod en d21è 3010612021 Section A Statement of financial activities Restrfcted tncome funds Recommended categories by activity Unrestricted lund$ Endowment funds Prlor year funds Total funds Incoming resources (Note 31 Income and endowments from.. Donations ano legacies Charrtable aciivilks Olherlr8diw acii¥iie5 Inveslrnenls F01 F02 F03 F04 F05 31,054 23.031 31,054 23,031 16,435 23,103 S02 S03 13 Separate material item of In(Jx(t Other $05 806 Total Resources expended (Note 61 Expenditure gn.. Rai￿￿9 funds Chamable ac., $07 54 091 54 091 39.551 S08 20,891 21,450 3,335 19 45,695 20,891 21,450 3,335 19 45,695 19.045 S09 Separate rnalerial iiem of expense Ot￿r S10 2.339 Total S12 38.411 Net incomellexpenditurel before investrnent gainslllosses S13 S14 S15 S16 8,396 8,396 1,140 Net g&in8lllosse51 on Investments Net in¢omellÈxpenditurel Extraordinary items Transfers between funds Other recognised gainsl(losse$l' 8,396 8,396 1,140 Gains and105se5 on rev3IualiCrt of fixed 8ssei$ for th* charity's own use OItrEr gainS.'Ilosses1 S18 $19 Netmoyementin funds S20 8,396 8,396 1,140 Reconciliation of funds.- Tol81 tungs broug41 TopNar $21 7,488 15,884 7,488 15,884 6.348 7.488 Total funds carried forward S22 Section B Balance sheet Restricted income funds Unrestricted fLsnds Endowment Total this funds year Total last year Fixed assets Intangible assets Tangible assets Heritage assets Investments F01 F02 F03 F04 F05 {Note 151 (Note 14) (Note 16} (Note 17} Total fixed assets 801 B02 B03 B04 Current assets Stocks {Note 181 Debtors Note 19) Investments (Note 17.4) Cash at bank and in hand {Note 241 Total current assets 807 582 582 482 8,911 9,393 B10 Creditors: amounts falling due wrthin one year (Note 201 B11 2,250 2,250 1,905 Net current assetsl(liabilities) 812 Total assets less current liabilities B13 7,488 Creditors: amounts falling due after one year (Note 20) Provisions for liabilities B14 B15 Total net assets or liabilities B16 15,884 15,884 7.488 Funds of the Charity Endowment funds (Note 271 Restricted income funds INotÈ 271 Unrestricted funds Revaluation reserve 817 B18 B19 15,884 15.884 7,488 820 Total funds B21 Signed by one or two trustees on behalf of all the trustees Date ol approval ddlmml Signature Print Name Ta inder Sin hsuri ?.oq."ai Devinder Sin Section C Notes to the accounts Note 1 Basis of preparation This section should be completed by 811 charities. 1.18asis of accounting These accounts have been prèpared under the historical cost convention wth rtems recognised at cost or transaction value unless otherwise stated in the relevant note{sl to these accounts. The accounts have been repared in accordance with.. the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and with. and with, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 102} and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.- -Ti¢k as appropriate 1.2 Going concern If there are material uncertainties related to events or conditions that cast signrficant doubt on the charitys ability to continue as a going concern, please provide the following details orstate "Not applicable" rf appropriats." An explanation as to those factors that support the conclusion that the charity is a going con¢trm", Disclosure of any uncertainties that make the going concern assumption doubtful., Not applicable Not applicable Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. Not applicable 1.3 Change of ae¢ounting policy The accounts present a true and fair view of the charity's financial performace over the reporting period. Yes. -Tick 35 8ppropri2te No. Please dlsclose." (i) the nature of the change in accountingpolicyg Not applicable {ii) the reasons why applying the new accounting policy provides more reliable and more relevant infomiation,. and Not applicable (iii) the amount of the adjustment for each line affected in the ctsrrenr period, each priorperiodpresented and the aggregate amount of the adjustment relating to periods befo￿ those presented, 3.44 FRS 102 SORP. Notapplicable 1.4 Changes to accounting estimates No changes lo accounting estimates have occurred in the reporting period13.46 FRS 102 SORPI. Yes- No" -Tick as appropa8te Please disclose.- (i) the nature of any changes,- Not applicable {ii) the effect of the change on income and expense or assets and liabilities for the CU￿ntpenOd,. and Not applicable (iii) where practicable, the effect of the change one or more future periods. Not applicable 1.5 Materlal prior year errors No materi81 prior year error have been identified in the reporting period13.47 FRS 102 SORPI. Yes" No. -Tick as appropnat8 Please disclose.. (i) the nature of the priorperiod ermr,. Not applicable (li) for each priorperiodpresented in the accounts, the amouni of the correction for each account line item affecied,. and Not applicable (iii) the amount of the correction at the beginning of the earliestpriorperiod presented in the a¢¢ounts. Not applicable Section C Notes to thtr accounts cont Note 2 2.2 INCOME Ac¢ovnting policies This si$nd*rd llstofacctsvni.1ngpwiG￿S has been aPPlEd bylhe cbarityexCePI forlhosebcked'No'or"W8" Wljere a ￿1￿&re￿I0raddiI1onalm￿cyhasbeen adoMedrhen Is detailedin the below R8c0qni￿On of int¥Me Thespare I1￿luded In the Sl¥leffleniof FinancialA¢tiwbes ISoFAlwhen' the chanfv te¢omE8 enlilled ￿ the resDUrte$. il Is Iikelythan r￿1 Ihatlhe Iruslees wll re¢&vetht rEsources." and the monetsry value can be measured wth SUffiC￿m￿liabl1I Yes No Nla Yes No Nla Off5thng There h¥S been nooffsetbrtg of assets and l￿bIlIbe3. orinoyne and expenses. vni¢ss iÈqured or pemiitted bylhé FRS 102 SORP or FRS 102 Yes ND Nla Grants and rJonaty)ns Graftt$ and oonaboDs areonty In(a￿er1 in the SoFAvJhen the generdl InC￿Tr recognithjn crrteria alè m*{5.10 10 5.12 FRS102 SORPI. In thè¢8seot performance ielated gran15. IDCOThE m￿1 only tefewgni5ed tothe efftnt that thè ch8ntyh¥S prowded the spe¢ified goods orseNice$ as entiiiemenl io the 9r3ni onlyoccurs when Ihe p￿fOrM3Thc¢ iel*ed conditions are Ntl1$ 15 FRS 102 SORPI. Legauesare Included In the SOFA ￿ceip1 Is probable. In811$, when there has been gr¥nl of probate. the exeeutors have e5tablrShd Ih*l ihere are sufficieniassths in the esiaie any Conditions lo the leg3ey ar?•lherwilhin the ￿ntrol ol the chanty orh8ve been met Yes No Nla Legacies Yes No Governrnellt grants YÈS No Nla The charity has re¢¥v& govemmentgranis In reportin9 terw)J GIftAI¢ receivable 1$ Indu¢ed In IDwme when there Isavalid declaration ftom thedonDr. Any Gift amouni reeov¢r$d on a Lknna￿n IS ¢on*dwedto be partof thai 9rfiand is Ireaieo as an addibon ￿ the ￿rne fvDd asthe ￿1￿91 don8bon unlesslhe donoror the lstrns of ihe appeal havè Èp8ryfied othentyise. Tax reclaim$ on donations and gltts Yes No Nla Contractual in¢ome a￿d performance related gronts This is only1ndu￿ in the SOFA once the Charity has wovided the r4* gocNJS or servi¢e¥or rtthe perforn￿￿e r4ated e0ndit￿Tr5. es No Nla Yes No N13 Donated 9ood$ Don¥ie¢ goods are measured 8ttsirwalue {the amouniforwhth Ihea5setCo￿d be ex¢h8ngedi unless Impracbc8110 ¢b)su. Thecosl of anysto¢k olgoodsdonaled fordisknbulion to bEneftciaries Is dewd to be the tsirwalue ol mO8e gifts ¥tlhe Iimeof their receipt8nclthpyare recopnised on recam. In the re￿}rtIng reftou In which the stock5 aredistributed. they are recognpsed as an $xpens& 81 the carrying 2mwni olthesl￿ks aidisin￿￿orn DonaieLf goods lor (esale alè m6¥¥ureO ?1 fair value ￿ Initial wognilion, whiGh Isthe expected prO￿edS from sale les$ the exppcted costs 01$8lt. an¢ recognised in'ln)>me Itom other tradin9 athvit*' with thecorrespo￿4nQ $lO¢K recogDised In the balan¢e sheei On 115 sale the Val￿ Of Stock Ischarged 4ainsi.ihcoitEfrom othertrading actiyibes, and thè pr¢¢6edstrom sale are also r8wgni$* as'lncome from Olher tyadinu activitie5, Yes No Yes Nla Goods donaied lor on-go￿9 use tythe tharity8re recognised astangible fix8d ass￿$ and Includ￿ In the SOFA a5 incorning resouf¢8svthen receIVa￿e. Yes No Nla Gifts In kind for use bylhe o*aty are Indu*d infv SOFA a5 incorne from donabons when ￿4va￿e Yes No Nla DM¥tsd S￿ry(e5 facilities¥eintyuoed In the SOFAwhen atlhe value of ihe 91ft to trE ¢hènty orovided the Wdlue ollhe gift be measured reliably. Don8ied semces lacilibesih81 are consumed Immediatelyaie iecognised 8s irthme th art e4UiV8lenl amount reco9nis¢d 8$¥n expense U￿erthe appft)pnaie he¥diry in Ihe SOFA Yes Nla fa¢iiiues No Nl8 Yes No Nla Supportcosts Th8 chanty has Incurred exKEnditure on Suppurtcosts. The value olany volunkry h•P re¢•ved is notirKluded in th98¢¢ountS ￿ isdescnbed in thèttU51ees' annual rewrL Yes No Nla Volynt*erhelp Incomefrorn interesL rtyatbE¥ ond dividends This 15 irKluded in the accountswhen r￿1p1 Isprob3ble and Iheamouni re¢eivabletan mwasured reliably Ès NO IDrorne Iroffl rnembership M8ffltsrship 5ubscriptiDns rec8w8d in nature of a 9rftare recognised in Donati￿5 SubscripiioAs $ni Legacie5 es No Nia Membership subs¢nptsonsvthich gNesa member the ngThtlO buy or ot￿r benefits ¥r8 rewgnised as Income ear￿0 fiDtn tbEpro¥won of wodsend s¥w¢es as Incom*ftom ¢hantsble actiwlies. es Nl? Sett5ementof in$vr•n¢t ¢laitDs $vr8n¢e dairns are onlyinduded In the SoFAwheD Ihe general income recognition $re mel15.10 10 S 12 FRS102 SORPI are indu￿￿ 3S8n item ¢loiher Incorne in SOFA. Yes ND Nla InvestsnÈftt gall￿ lossÈs This Indudes anyreaiises or un￿£11Sed gainsoriossèson the sale ol inv¢$imenls and aryoain or105s reSu￿n9 from ￿Valu1￿g investrnents tomstkeivalueat end of the yeai Yes No Wa 2.3 EXPENDITURE AND LIABILITIES Llabllty re¢o9Dibo Liabiliiies are recognised where Il L5 more likew1￿￿Th not that there Is a leg81 or constructive obligation c0tnrnrtt￿g the thrity 10 payout resovrces aftd In8 amouniofthe obligabon bÈ measured Wilh reaSDneble cert31nty G0Vèrn¥￿e and support SupoTrrt wsls have been allo￿ted betsveen governan¢e¢osts2nd otnersupport. ¢osts Goveffl¥n¢e costs CDmpnse all cosis invofving publiC89*un￿b1llty of the Chafityarwj Its compliar￿e￿n1h regulation an¢ good praGtI Yes No Nla es Supportcosts Indude ¢entral luwtions and have t¢en alhxaied ￿ a￿1VIty¢￿t cawonsson a baSLS con%stentvth the use￿re50Ur￿. eg allDcaiing pioperty cosi$ byllwr ar?8$, or percapiia. $tsff costs bylhe trme spent and otb&i cos15 tytheir u¥ge Yes No Grants wrth p•rform¥n¢e Wf*re the charity9ives a grafiiwith condibDn$for its payment being 8 ¥pecifi¢ level of seTwGe or oulwtlo D? wovvjed. such gpnt$8o only ￿agnISed In SOFA onGethe reupient ol Ihegpni h88 provided the $pè¢ified Sery1￿ oroutwi Wherelhere ale no￿n￿lI10Th$ aitaching to the gianithai enables the donor Charityto reali5bcallw avoi￿ the ¢ommkni, a Iiabllty lor the lull fundin9 obli9ation MLBI D* recOgn￿ed es Grants payablèwithout folmance condknon$ Yes No Nla REdundancy¢ost The charityrnade no redvnoanojpayfflents r8porbng period. Yes No Nla Deferred Incomè No rnateria Item of deferred incthme has been In¢lL￿ett In Iheaxothits. Yes ND Nla The charity credrtorswhich are rtw¥U￿d alsetMemeniamount8 les$ aDylrdde dtscouftts Ès No Nla Creditors A lia￿lIty Is measure4 ￿ re￿￿On al Its hk*iori¢al cDsl and then subsequeniiy easured at th¢ b?$1 estimate olthearnouni iequireo to settle the obligation 81 ihe rèponiw da The ch2ntya¢¢ounts basicffnancial in$iiurtWltson inibal re￿nffjon 3sper par4raph 10.7 FRS102 SORP Subs8quwI mèa$urerneniis as wr paragraphs 11.17 to 11 19. FRS102 SORP. Pro¥ision5 for I￿lbIliti$$ Yes NO Nla Basi¢ financial Instrumènts Yes No Nl 2.4 ASSETS Tan9ible fixèd a$$etsfDr Tr*se are wtalised Iltw¢an D& usedforrnore than 0￿y68r, ano wstal knt u¥e by charity They arev81ued 81 COSL Ye5 No Nla The depretsation iaies methods used are dlsdoaed In note 9 2. The th8fity h8s Intsngible fixed assets. that is, nO￿M￿ne1aryasseIs thatdo not have phys￿ subsiance Lwl3re 1denbfiable and 8* wnlrolled bylhechaiity throuoh cusioty or legal rights. The amorbsatson lates affld methods used ared1¥Gh￿d in nOEe 9.5 5ntsngbtile fixed assèts Yes NO es Thtsy3re valued atcost Heritsge assets The charity has PÈrita*3ssetS, Vlal is. notkmonetary assets historic. artistic. scieDiific. technological. geophysical or environfflenlzl qualibèS thai ar& hel4 ¥nd maintsined principallyforl￿r￿Thtrb￿tso￿ lo knjwkdge and CLAI￿re Thedeprei¥iion rates and methoos u$ed ?s ttlsc1o5￿ in Th)te96 1.4. Yes No Nla Yes No Nla They arevalued alcosi. Investments Fixed aw&el InVes￿ents in qwted Sh¥re$. ￿ed bmds and Simllar Inve$tyYwts ¥ valued Al inibally aktOSl 8nu subsequentlyaifair¥alue lthÉir markd Value) atlhe y￿[ end. The same ireakn6ni is appli* to unlisted Investmènts ull18ssfairvalue cannot be rne3su￿d in whi¢n tsse Il Is measuied atcost kss irn0ai￿ThL Investments hdd foi r6sale orpendin9 their sale ar￿ (ash and cash equivaientswith a matUritydatÈ ol less than 1 ye8rare treated a$ Current asset IniEsbrenLS Yes Mo Nla Yes Nla stock5 and ¥¥ork In progrègs Stscks held forsale a$ p•rtof n¢tthaFrtaWetrade are meawtyj aiihe ioweror(wtornet No Nla Goods 01 sevv￿￿S wovided as part ola thari18ty￿ measured atneitsalis*e valu base¢ ￿ the SerV￿e polentra1 provided ty items olsic¢k. Yes NO Nla Yes No Nia Wort< In prcores$ is walued atc￿t kssany foiesee8bPe Ioss that is likelyto OC4JJron t￿ contra Debt￿$ (including trade dèbtots i¢¢ng re¢eiv3blel are rneasu￿ on Initial al $ettiemenl amouniafter any tradediscounts or8movnl advanced bythe charity. Sub$8ou*nuy, ¥ley?￿ fflea5ured aithe cash or othw¢tynsiOétalion expefftd to be rec2iveo. The chantyhas h¥5 Inve$ts￿ents￿th Il hO￿S lor resak or pending their sale LX5h and cash eqtsivalentswth a nkiuritydats kn than oneyear These Intyude cash on OÈPDsiland cash equivalentswth 8 m81unty d*e of less than oneyear hel¢ tor Inve$b￿eThI purposes rather than lo meet SI￿rttem7 CS$h (¥mtniirnentsaslhey fall Ive Yes No Nla Debtors No Nia CurreTrt asset it1V￿¢M+Thts Yes No Nla Theyare valuèd 8ltsir value ayttptwhwe theyqualify as b￿Cfinancial instwrnents POLICIES ADOPTED ADDITJOMAL TO OR DIFFERENT FROM THOSE ABOVE Section C Notes to the accounts cont Note 3 Analysis of income SJnrestri¢ts fund5 income fund$ Endowment funds Ana ns and ifts Total Prior year SIS Donattons and legaciÈs= Doneti Gift Aid acies General grants provided by governmenuolher 26, 79 26.879 12.710 150 Membership sub$criptsons and sponsorships ns Donated uoods. facilities and services Other 4,175 4,175 3.575 Totsi 31,054 31.054 16.435 Charitable activities= Income Irom fundrèisino events Golf event incom Other 22.831 200 22,831 200 23,103 200 Total 23.031 23.031 23.303 Other tradlng activit*5- Other Total Income from rnyestments.. Interest incomè Dividend Income Renl818nd le35in Oiher 13 income Total 13 Separate materi31 item of income: Total Other: Conversion of &ndowmoni funds into in me Gain on disp0581 OF 8 18ngible fixed 35set held wn Gain on disposal of 2 programme related inv Royalties from the explortation of inlelle¢bJal Olh&r Total TOTAL INCOME 54.091 Other infomiation.. All income in thÈ prior yearwas unrestricted ex¢eptftsr'. Iple3$e provide descriptioTr and amounts) None Yrfhere any endowment fund is converted into income in the reparting period. please give the reason for the conversion. Notapplicable Vvlthin th& irt¢orn2 itern5 above the following items are material.. Iplease disclose the n8￿re, amour>t and a*y prior year amotsntsi Notappllcable Section C; Notes to the accounts cont Note 6 Analysis of expenditure Resiricted income funds Unrestricted funds Endowment funds Analysis Incurred seeking donations Incurred seeking legacies Sncurred seeking grants Oper2ting membership schemes and social lotteries Totsl funds Prioryear Expenditure on raising funds- Staging fundraising events Fudraising agents Operating charity Operating a trading company undertaking non-charitable trading activit Advertising, marketing, direct mail 20,891 20,891 19,045 Start up costs incurred in generating new source of future income Database development costs other trading activities Investment management costs.. Portfolio mana ement costs Cost of obtaining investment advice Investment adminislration cost5 Intellectual propety li￿nCing costs Rent collection, property repairs and maintenance charges Total expenditure on raising funds 20,891 20,891 19.045 Expenditure on charitable activities Donations made 21,450 21,450 17,027 Total expenditure on charitable activities 21,450 21,450 17.027 Separate material item of expense Lions Club dues & expenditure 3,335 3,335 2,339 Total 3,335 3,335 2,339 Other Bank Char 19 19 Totsl other expenditure 19 19 TOTAL EXPENDITURE 45,695 45,695 38,411 Other information: Analysis of expenditure on charitable activities Grant funding of activities Activlty or programme Activities undertaken directly Support Costs Totsl this year Total prior year Donations made en Concentrators 1,450 20.000 1,450 20.000 17,027 Total Prior year expenditure on charitable activities can be analysed as follows- Oonations made ￿1,027 Within the expenditure items above the following Items are material.. (please disclose the nature, amount and any prior year arnounts Not applicable Section C Notes to the accounts Cont Note 19 Debtors and prepaymenls Please complete this note if the charity has any debtors orprepayments. 19.1 Analysis of debtors This year Last year Trade debtors Prepayments and accrued income Otherdebtors 582 482 Total 582 482 Please complete 79.2 where a materiél debtor is recoverable more than a year after the reporting date. 19.2 Analysi$ of debtors recoverable In more than 1 year lineluded in debtors above) This year Last vear Trade debtors Prepayments and accrued intome Other debtors Total Section C Notes to the accounts, {cont Note 20 Creditors and accruals Please con7plete thffs note if the Charity has any creditots or accruals. 20.1 Analysis of credltors Amounts falling due within one year This vear Last vear Amounts falling due after more than one year This year Last year Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants A¢cruals and deferred income Taxation and social security Other creditors 2,250 1.905 Total 20.2 Deferred income Please complete this note if the charity has deferred income. Please ex lain the reasons wh income is deferred. ovement in deferred income account This vear Last vear Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period Section C Notes to the, accounts (cont} Note 24 Cash at bank and in hand This vear Last year Short term cash investments (le55 than 3 months maturity datel Short term deposits Cash at bank and on hand Other Total 17,552 8,911 Independent examiner's report on the accounts CHARITY COMMISSION FOR ENGLAND AND WALES .K andependent Examiner s Rep( Report to the trusteesl members of Coventry-mercia Lions Club Charitable Trust Fund On accounts for the year ended 30 June 2021 Charity no lif any) 1159395 Set out on pages 1-13 Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audil is not required for this year under section 144 of the Charities Act 2011 (Yhe Charities ACV,) and that an independent examination is needed. 11 is my responsibility lo.. examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(51{b) of the Charities Act, and to state whether particular rnatters have come to my attention. Basis of independent My examination was carried out in accordance with general Directions given examinerfs statement by Ihe Charity Commission. An examination includes a review oflhe accounting records kept by the charty and a comparison of the accounts presenled with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'trLte and fair, view and the report is limited to those matters sel out in the statement below. Independent In connection with my examination, no rnatter has come to my attention examiner's ststement 1. which gives me reasonable cause to believe that in, any material respect, the requirements.. to keep accounting records in accordance with section 130 of the Charities Act.. and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charilies Act have not been met. or 2. to which, in my opinion, attention should be drawn in order to enable proper understanding of the accounts to be reached. Please delete the words in the brackets rf they do not apply. Signed: Date: I I I I z I Name: Mr Mohit Dar Msc MBA Bsc (Hons) FCCA ACA IER Relevant professional qualificationlsl or body I {if any): ICAEW & ACCA Address: 21 Speedwell Road Birmingham B5 7QA IER