Charlty numb•r.' 1164711 LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION Including Multiple District 105 Charlty Trust (Reg No. 1164711-1) Including M D 105 Youth Actlvlties Trust (Reg No. 1164711-2) INDEPENDENTLY EXAMINED TRUSTEES, REPORT AND FINANCIAL STATEMENT8 FOR THE YEAR ENDED 30 JUNE 2022
LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION CONTENT8 Page R•f•r•ne• Ind admlnlstr•tlv• d•t•lls of th• Charlty. tts Trust••s #nd advls•rs Twst••s' r•port Ind•p•nd•nt •xAmln•rfs r•port 8t*t•m•nt of flnan61•14Btlvltl•s 8•lina• sh••t Not•s to th• flninalal stst•m•nts 10-22
LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION REFERENCE AND ADMINISTRATIVE DETAIL8 OF THE CHARITY, IT8 TRU8TEE8 AND ADVISER8 FOR THE YEAR ENDED 30 JUNE 2022 Trust••s Androw Pemb8rton Thomas Berry Philip Goodler Iresigned 30 June 20221 David Alkin$ lappolnled 1 Auausl 20211 Alan Hall lappoinled 1 August 20211 Philip Robinson (resigned 30 June 20221 Stewart Sherman Corinne Ashburner lan Goll David M¢Klrdy lappoinled 22 September 20211 Alastsir Joel (resigned 30 Jung 20221 Paula Mellows18ppointed 1 August 20211 Ravinder Sandhu lappoinled 22 Septèmb9r 20211 Jaap de Jong Irgsigned 30 June 20221 Stuart Young lappoinled 24 July 20221 Ch4rlty numb•T 1184711 Prlnelp•l offl4• 257 Alcesler Road South Kings Heath Bimingham 814 6DT Ch•lr Stewart Sherman 8•ar•tary Andrew Pamberton Tr•asur•r Paula Mellows Ind•p•nd•nt •x4mln•i Duncan Cochfane-Dyel Bsc 8FP FCA MHA Maclntyre Hudson Victoria Court 17-21 Ashford R08d M8idslone United Kingdom ME14 5DA Bank•rs Lloyds Bank Ltd Market Horborough Branch13095471 BX1 1LT B•nk•rs Barclays Bank plc 9 St Georg8'9 Street Canterbury CT12JX Bank•rs CAF Bank 25 Kings Hill Avènue Kings Hill West Malling Kent ME19 4JQ Page 1
LIONS CLUB8 INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISER8 ICONTINUEDI FOR THE YEAR ENDED 30 JUNE 2022 B•nkors National Weslminslel Bank 11 The Parade Canterbury Kent CT12SQ B#nk•rs Nationwide 8uildinG Society Kings Park Road Moulton Park Northampton NN3 6NW Page 2
LIONS CLU88 INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION TRUSTEES. REPORT FOR THE YEAR ENDED 30 JUNE 2022 The Trustees presersl their annual report together wrth the financial statements of the Charity for the 1 Juty 2021 to 30 June 2022. Obj•¢tiv•s and a¢tivitl•s a. Grnt-Miklng pollcles Projects and charities supported by the MD 105 Foundation are those supported by the Lions Clubs of Multiple District 105 and British Isles, some of the projects determined by Lions Clubs International Foundation. consliluled in the United Stalos of America. These projects and chaflties include aid schemes and community support al an international and nalional18vel. The scale and level of any donation to the Charity by an individual Lions Club is determined by the members of that Club. b. Publla b•n•flt The Foundation operates the public benefit both in the United Kingdom and Internationalty ellher tt)rough direel 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 genefal guidance on pUblC benefit. A6hl•v•ments Ind p•rforniin¢• . MAln Aohl•v•m•nts ol th• ChArlty The MD 105 Youth Trust is included in the MD 105 Foundation and indivldual Lions clubs are requested lo donate £4.00 a member toward this fvnd In the year to 30th June 2022 only 62% of potential donations were received lolalling £25.515. Trustee have requested the Council of Govemots to identify the Youth proj6cts the Lions of MD wish the MD105 Foundation to support in future yeats. There was expenditure of £7,762 to organise the following activities.. . a Young Ambassadors programme with entrants from across the United Kirgdom . supporting a Young Leaders in Service Programme. The restrictions applied lo meetings and travel due lo the impact of COVID 19 resulted in the cancellation of the annual International Youth Camp and Youth Exchange Programme. The Foundation has supported the work of Lions Clubs in MD 1 OS Brslish Isles working with refugees being resettled in UK from Afghanistan and Ukraine, these programmes are ongoing. During the year th8 Trustees have continued lo implement the recommendation5 on Governance, policies, practices, structuras, and slratggy of the Foundation accepted in October 2020. Trustee appoinlm8nls have continued in line with thi$ document. The Trustees wish to record their thanks lo Alastsir Joel, Philip Robinson and Philip Goodier for their work as Foundation Trustees over a number of years and especially their significant contr1bulion lo the Governance review. At the Annual Convention the Lions of MD 105 approved the Foundation Trustees lo expand the remit of the Inlemational Dlsaster Fund to include not just Water bul Water, Sanitation and Health, as recommended in the Govemance Report. Page 3
LIONS CLUB8 INTERNATIONAL MULTIPLE DISTRICT 106 POUNDATION TRUSTEE8' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022 Flnanalal r•vl•w a. Golng oontt•rn The Iruslees have reviewed the charity's forecasts and prolecls. and, in particular hav8 considerèd tho potential Implications of the Coronavirus ICOVID-191 pand8mi¢. With a reason8ble exp&ctsiion that th6 Gharity will have adoquale resources lo conlinug in operational existence for the foreseeable future, the charity continues to adopt the going conc&rn ba$1$ in preparing ils financi81 statements. b. R•s•rv•s polley Th8 raserves of the Foundation are held In re8tricled fvnd8 or fund$ 8walllng the Trustees declsion for Ihelr disposal. The Trustees conslder that the trust should build and maintain a reserve of £10,000 lo cover the annual OF4¥atlng cost of the chaAty. Flninglal r•vl•w The don818d incom8 of th8 Charfty durlng this flnondal year w8s £70,17512021.' £32,757> which 811 eonslsled of of donations for current and prior year A9 shown in the slal8manl of flnancial aclivllies, the overall surplus for the y68r amounts lo £12.67112021'. £148,818 deficill. Total resarvgs al the end ol the year amount lo £430,658 12021, £417,987) of which £318,38712021. £301,099> are restricted fvnds. d. Rl•k manaq•m•nt Th8 Tru8l$e8 havo 8x8mlned the major slralegK and operational rl8k$ whi¢h thg trus119¢95 and confirm th81 Sy61•m$ have been eslabllshed lo enable regular reports lo b6 produ¢8d so that tho necessary steps can be lak8n lo minimise these risks. As part of Ihls process tho Multiple District 105 Th8 Bri118h Isles has appointed officers lo ensure compliance wllh Ihelogislallon concerning the protection of vulnerablg porson8. Data protection and lo malnlain a revlew of Its Insurance policie8. Pago 4
LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION TRUSTEES, REPORT (CONTINUED} FOR THE YEAR ENDED 30 JUNE 2022 8tat•m•nt of Trustws, r•sponslbllltl•s The Truste8s are responsible for preparing the Tru$te85' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards IUni18d Kingdom G8nerally Accepted Accounting Practscel. The law appllcabl8 lo charilios in England & Wales requires the Trustees to pr8pare financial slalements for each fin8n¢ial which give a true and fair view ol the stale of affalrs of the Charity and of ils incoming resourctss and application of resources. including its income and expenditur¢, for that period. In preparing these financial ststemenls, the Trustees are requirad to.. select suil8ble accounting policies and then apply them consislenlly.. observe the methods and principles of the Charities SORP IFRS 1021.. make judgements and accounting estimates th81 are reasonable and prudent., slate whether appllcable UK Accounting Standards IFRS 1021 have boen follow6d. Subject lo any material dep8rtures disclosed and explaln8d in the financial slatemenls., prepare the financlal slalemenls on the going Goncern basis unles$111s inapproprlale to presume that the Charity will continue in business. Tha Trustees are responsible for keeping adequat8 accounllng records that are sufficlenl lo show and explain tho Charity's transactions and dlsclos8 wllh reasonabl8 8¢¢uracy 818ny Ilme the flnancial position of the Charity and fjnablg them lo ensure th81 the finanelal slalemenls ¢omply with the Ch8rlll88 A¢1 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the asse13 of the Charlty and hence for taking reasonable steps for tha prevonlion and detection of fraud and other Irregularities. Approved by order of the members of the board of TrL+sl8es and slgned on their b8half by., Paul* M•llov Treasurer Dal$.' Page 6
LION8 CLUBS INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022 Stru¢tur•, gov•rn•ne• Ind mAng•m•nt . Constltutlon The Lions CILtbs International Multiple District 105 Founcalion is a registered charity, registered charity numbor 1164711. The Trust is consliluled by a Deed ol Trust dated the 4th December 2015. The Trustees of Lions Clubs International Multiple Oislricl 105 Charity Trust agreed to transfer the assets of the Charity Trust into LCI MD105 Charity Foundation and the Trustees of the FoLsndalion accepted the assets as rgslrieledland or endowment funds as directed by the donors. The Charty Commission al the r4uesl of the Trustees of both Charities linked the Chadties on the 25th May 2018. The Trustees of Lions Clubs International M D 105 Youth Actsvilies Trust agreed to Iransf&r the assets of the Trust into LCI MD105 Charity Foundation and the Trustees of the Foundation accepted the assets as funds as directed by the donors. The Charity Commission al the request of the Trustees of both Charities linked the Charits'es on the 28th Jun& 2019. The effect of this links'ng is that.. The Chariti8s are registered under a slngle reGlStralion number. The Trustees are required lo prepafe a single sel of accounts for the reporting Charity and the linked In November 2020 the Charity Commission agreed to a revision of the Constitution removing the provision for an ex4)fficio Trustee and claritying the procedure lor appointing Trustees. b. M•thods ol appolntm•nt or •l•etlon of Trust••5 The management of tha Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust dead. a. Org•nlsAtlonal structur• And d•¢lslon-makSng pollcl•s The Trustees who hav8 served during th& period are sel out in page 1. The Trustees are appoinl8d by the foundation under the Terms of the constilulion. Truste8 meetings are held regularly during the period. The Twslees, amount of remuneration or expenses received during the period was £nil12021. £nill. Page S
LION8 CLUBS INTERNAT50NAL MULTIPLE DISTRICT 106 FOUNDATION INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 JUNE 2022 Ind•p•nd•nt •xamin•r's r•port to th• Trust••s of Llons Clubs Int•rntlonAI Multlpl• Dlstrlot 106 Foundatlon I'th• ChaTIty') I rèport to tha charity Trustees on my examination of the accounts ot the Charity fo( the year endgd 30 June 2022. R•sponslblliti•s and basls of r•port As the Trustees of the Charity you are responsible foi the preparation of the acLounl$ in armrdance with tho requirements of the Charities Act 20111'lhe 2011 Act'i. I report In respect of my examlnalion of tha Charitys accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicsble Directions given by the Charity Commission under section 1451Sllbl ot the 2011 Act. Ind•p•nd•nt •xamln•fs stt•rn•nt I have completed my examination. I confiTm that no matters have come to my attentson in connectson with the examination giving me cause lo believe that in any material resp8cI'. accounting records were not kept in respect of the Chafity as required by section 130 of the 2011 Act,. or the accounts do not accord with those records,. or the accounts do not comply with the applicable requiremenis concerning the form and content ol accounts set out in the Charities (Accounts and Reports) Reoulations 2008 other than any requirement that the aG¢ounts give a 'lrue and lair, view which is not a maller consider6d as part of an independent examlnalion. I have no concerns and have como across no other matters in connection with the examination to which attention should be drawn in this report in order to enabla a proper understsnding of the accounts to be reaeh8d. This report is made solely lo the Charity'5 TrLt8tees, as a body, in accordance with Part 4 of the Charities IAccounls and Reports) Regulations 2008. My work has been undortaken so that I might slate lo the Charity's Trustees those matters l am required lo slate to them in an Indepond8nt examinerfs report and for no other purpose. To the fullest exlenl permitted by law, I do not accèpt or assume responsibility to anyoné other than thg Charity and th8 Charity's Trustees as a body, for my work or for this report. Signed., Dated.. 05 December 2022 Duncan Cochrane-Dyet Bsc BFP FCA MHA Maclntyre Hudson Maidslone United Kingdom Page 7
LION8 CLUBS INTERNATIONAL MULTIPLE 018TRICT 106 FOUNDATION 8TATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2022 Unr•strlct•d funds 2022 R•strlct•d Endowrnent funds funds 2022 2022 Total funds 2022 Tot81 lunds 2021 Not• In¢om• and •ndowm•nts from: Donations and voluniary Income Investment income 323 478 89,833 70,176 478 32,757 422 Totsl Incom• And •ndowm•nts 801 85,833 70.603 33,179 Exp•ndltur• on: Charitsble acllvltie8 4,116 63,888 57.882 181, 997 Totsl •xp•ndltur• 4,116 03,888 57,982 181,997 N•t l•xp•ndltur•lllnoom• Transfers between fundB 13,3161 16.967 19 12,871 (148,818) 12 11,3211 1,321 N•t mov•m•nt In fund$ 14,6361 17,288 18 12,871 {148,818) R•oonolll*tlon of lund$: Total funds brought fOard 74,084 {4,8311 301.099 17,288 42,804 417,987 12,671 566,805 (148,818) Nel movement In fund$ Totsl funds 04rrl•d lorward 69,448 318,387 42,B23 430,668 417,987 Th8 Slal&mènt ol flnanelal activities includes all g8in$ and lossos recognised in the year and the prior year. The note8 on pages 10 10 22 form part of these financlal statements. Page 8
LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION BALANCE SHEET AS AT 30 JUNE 2022 2022 2021 Not• CyrT•nt ass•ts Cash al bank and in hand 433,996 421,077 433,996 421,OT7 Creditors., amounts falling due within one year 11 13,3371 (3,090) N•t 6urr•nt iss•ts 430,668 417,987 Total n•t ass•ts 430.668 417,987 Charlty funds Endowment funds Restricted funds Unrestricted funds 12 12 12 42,823 318.387 69,448 42, 804 301,099 74,084 Total funds 430,668 417,987 The financial statement5 wer8 approvod and authorised for issue by the Trustees and signed on their behalf by.. Paula M•llows Treasurer The notes on pages 10 10 22 form part of these financial stalemenls. Page 9
LIONS CLUBS INTERNATIONAL MULTIPLE 018TRICT 106 FOUNDATION NOT88 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNÉ 2022 G•n•rAI Inforrnatlon Lions Club International Mu51ipla District 105 Foundation is an incorporated charitable organisatlon rogistered in England and Wales. The 8ddress of the registered offlco is given in the charity information on page 1 of Ih6s8 finaneSal sta18menls. The nature of the charity's operations and principal activities is the distribution of donations made lo the Fund by member ol Lions Clubs of Dislricl 105. A¢¢ountlng pollol•s 2.1 Basls ol pr•paratlon of Ilnan¢lal $t•t•m•nts The financial statements have beèn prepar8d in accordance with the Charllles SORP IFRS 1021 AGcounllng and Reporting by Charilie8'. Slalemanl of Recommended Praclbce applicable lo charllies pieparing Ihelr accounts in •¢¢ordance with th8 Financlal Reporting Standard applicable in thè UK and Republic of Iland IFRS 102118ffeellve l January 20191. the Financial Reporting Stsndard applicable In the UK and Republlc of Ireland IFRS 1021 and the Ch8rilies Act 2011. Llons Clubs Inlemallonal Multiple Di$trl¢t 105 Foundation rne•l8 the definition of 8 public benefll entity under FRS 102. Assèts and 118bilitl¢s aro initially recognised al hisloflcal cost or transaction value unless Othgrwi$e slated In the r8levant accounting policy, The financi81 $latomenl$ are presented In slertlng whi¢h 18 the funcllonal currency and is rounded to the nearest £1. 2.2 Qolnq aono•Tn Th8 financial statements have been prepared on a goinG concern basis as Ihg Irusl8es believè that wlth governm8nl support pack8ge8 available and projected income and expenses, the charity will continue in operational existence with suffici8111 resources lo be able lo conllnue as a going concérn, 2.3 Inoom• Donations Irom Member Llons Clubs of Clubs Inlernallonal are r8corded as recelved fron thè sourco donors on 8 cash basis. Donotions paid out aro recorded on the basls ol the irrevocable commitment of the requlrement ol the Trustees to make tho paymenl. Tho Multiple District 105 does not have conlraclually binding agreements for the level of donallons that il makes. 2.4 Exp•ndltur• All expenditure is accounted lor on an acciuals basis. Charitable exp8ndilure comprises those costs Incurred by the Charity in the delivery of Ils activitses. 11 includes both costs that can be allocated di¢11Y lo such aclivili8s and those costs of an indlrecl nalule nec8ssary lo support Ihem. Gov8mance costs include 811 costs involving the public accountability of the ¢harity 8nd Its complianrA with regulatson and good pracliGe. Expenditure on charitable activities is Incurred on directly undertaking the acllvllios which further the Charity's objecllves. as well as any as$oGialgd support costs. 2.6 Int•r•st r•e•lvabl• Intere81 on funds held on deposll is included when receivable and the amount can be measured reliably by the Charity.. this is normally upon nolificalion of the intaresl paid or payable by the institution with whom Ihe funds are deposited. Page 10
LIONS CLUBS INTERNATIONAL MULTIPLE 018TRICT 105 FOUNDATION NOTE8 TO THE FINANCIAL STATEMENT8 FOR THE YEAR ENDED 30 JUNE 2022 Ao¢ountlng poll¢l•s {aontlnu•dl 2.6 Cash at bank Ind In hand C8sh at bank and in hand includes cash and short-lerm highly liquid investments with a short maturity of three months or less from Ihe date of acqulsition or openlng ol the deposll or similar ac¢ount. 2.7 Ll•bllltl•$ Ind provlslons Creditors and provisions ar8 recognised where the charity has a present oblig8lion resulting from a past evgnt that wlll probably result in the transfer of funds lo a Ihlrd party and the amount due lo sellle the obligation can be measured reliably. Creditors and provisions are normally recognised 81 their sottlemenl amount after allowing for any trade dlscounls due. Liabilities are recognised al the amount that th8 Charity anticipate$ il will pay to settla the debt or th8 amount il has received as advanc•d payments for the goods or sorvices il mu81 provlde. Provlsion8 are mea$ur$d al the besl estimate of the amounts required to sell18 the obliualion, Where th8 effe¢l of the Ilm8 v81ue ol money Ss malertal. the provision 18 based on the present value of those amounts. discounted al th8 pre.18x dl$count ra18 that reflects the risks specific lo the Ilability. The unwindlng ol the di¥count 1$ recogni8ed In the Statement ol financlal activitles 88 a finance cost. 2.8 Fund aooountlng Gen8fal lund8 are unr8slricled funds whlch are avallable lor use at the dls¢ietlon of th6 TrtJ$l8es In lurtherance of the general oblocllves of the Charlty 8nd which have not beon d681gn8l¢d Iof Other purposes. Designated funds comprlse unreslricled funds that havg been Sel aside by the Trustees for particular purposes. Tho alm and use ol each desiGnated fund is sel out In th8 notes lo the financial slalemenls. Restricted funds are funds which are lo be used In 8ccordance with speciflc reslricllons Imposed by donofs or which have been raised by the Charity for particular purposes The costs of raising and administering such funds 8re charged against the specific fund. The elm and use of each re81ricled fundls 50t out in thè nolas lo the financial slalemenls. Investment Income, oaln8 and losses ar8 allocated lo the appropriate fvnd. CrRlaal a¢aountlng •stlm*t•s and ar••s of ludo•m•nt No key judgements (apart from those involvino estimates as dlxlosod in the notes above) have baen made in the process of applying the above accounting pollcies, Page 11
LIONS CLUBS INTERNATIONAL MULTIPLE 018TRICT 106 FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 Donatlons and voluntsry Inoom• Unr•strl¢t•d R•strlct•d Endowm•nt fvnds funds lunds 2022 2022 2022 Total funds 2022 Tot81 funds 2021 Youth programm88 Community prolacts Inlem81ional proj8cIs Hoallh and community grants Community disastgr relief International dlsaster relief oth&r donallon8 27,304 22.955 7.75S 3,67S 2,120 8,024 27,304 22,966 7,766 3,675 2,120 6,024 342 15, 997 625 7,045 3,435 1, 100 2,8JO 1, 705 323 19 Total 2022 323 69,833 19 70,17S 32, 757 Tot812021 1,579 31,052 126 32, 757 Inv••tm•nl Inoom• Unr•$trlot•d funds 2022 Totsl fund$ 2022 Total funds 2021 Bank inleie81 receivablo 478 478 422 Total 2021 422 422 Pago 12
LION8 CLUB8 INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 Analysls of •xp•nditur• on ¢harltabl• aetlvltl•s Summary by fund typ• Unr•strlet•d R•strlct•d funds funds 2022 2022 Totsl 2022 rot81 2021 Charitable actr'viligs 4.116 53.886 67,982 181,997 Total 2021 11,711 170,286 181, 997 Analysls of •xp•nditur• by a¢tSvltl•s A¢tivitl•s undertak•n dir•¢tly 2022 8upport ¢osts 2022 Total funds 2022 Tot81 funds 2021 Charitsble activities 53,875 4,107 57,982 787,997 Tot812021 172, 581 9,436 181,997 Page 13
LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION NOTES TO THE FINANCIAL 8TATEMENT3 FOR THE YEAR ENDED 30 JUNE 2022 Analysls of •xp•ndltur• by a¢tlvltl•s loonllnu•dl Analysls of dlrKt eosts Total funds 2022 rot81 funds 2021 A¢tlvltl•s 2022 Youth programme6 Community project8 International projocts Health and cornmunity grants Community disaster relief International disaster relief Other progrgmmes 9.291 12.888 12,312 6,600 4,920 7,855 9,291 12,888 12,312 6,600 4,920 7,856 5,253 119. 746 14,498 7,877 5,000 IT,912 2,275 Totsl 2022 53,875 53,875 172,561 rot812021 172,561 172,581 Analysls of •upport omts Total funds 2022 Tot81 funds 2021 Aotlvltl•s 2022 Bank charges Miscellaneous Independent examination fee Legal and prolesslonal fe8S 422 298 3,337 50 422 298 3,337 50 503 326 3,091 5,516 Total 2022 4,107 4,107 9,436 rotal 2021 9,436 9, 436 Page 14
LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION NOTES TO THE FINANCIAL 8TATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 Ind•p•nd•nt •x*mln•r's r•mun•ratlon 2022 2021 Fees payable to the Charity's independent examiner for Ihe ind6p8ndenl examination of the Charity's annual accounts 3.337 3,091 Trust••s' r•mun•ration and •xp•ns•s During th¢ yaar, no Tru$¢e65 rec6iv6d any remuneration OT Othgr benefits f2021- £NIL). Durlng thè year ended 30 June 2022. no Tfustèo exptsnses hava be8n IncuThed (2021- £NILJ. 10. T•xAtl•n Tho Foundallon Is a reg181ered charlty and therefore is not subject lo taxation. 11. Cr•dltor¥: Amounts falllng du• wlthln on• y•ir 2022 2Q21 Aceruals and deferred In¢ome 3,337 3.090 Page 15
LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION NOTE8 TO THE FINANCIAL STATEMENT3 FOR THE YEAR ENDED 30 JUNE 2022 12. 8tat•rn•nt of lunds Stat•m•nt ol lunds . ¢urr•nt y••r Balan¢• #t 30 Jun• 2022 Blanc• at 1 July 2021 Transl•rs Inlout In¢om• Exp•ndlture Unr•strlet•d funds D•slgnat•d funds Training Fund Childsight Goveman¢e 14,001 10.100 6.463 14,001 10,100 6,403 150) 29,664 1601 29,604 Gtn•r#l funds General fvnds - Foundation 44,630 801 14,0661 11,321} 39.944 Totsl Unr•strlcted funds 74,084 801 14,1161 11.321} 69,448 Endowm•nt funds Burt Mason Bursary John Hunt Memorial Fund M0105 Youth Investment 32,281 6,000 6,623 32,281 6,000 6,642 19 42,804 19 42,823 Balne• at 30 Jun• 2022 B•lan¢• #t I July 2021 Tr*nshrs Inlout Incom• Exp•ndltur• R•strlct•d funds Youth fund Community fund Intemational fund Health fund Community disaster fund Inlemalional disaster fund Special Olympics 119.387 400 4,376 6,486 69,081 87.296 23.444 27,304 22,180 7,766 3,160 2,120 6,024 776 19,2911 (12,8881 {12,3121 14,9601 14.9201 17.8661 137,400 9,831 139 182 1,000 4,666 66,281 86,465 24,219 Pagè16
LIONS CLUB8 INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 12. 8tat•m•nt of funds Icontlnu•dl stst•m•nl of funds - current y•ar l¢•ntinu•d> Balanc• it JO Jun• 2022 Balan¢• at 1 July 2021 TrAnsf•rs Inlout In¢om• Expendttur• Actlvity Allianc8 1,660 626 11,6601 526 301,099 69,833 {63,8661 1,321 318,387 Total of fund$ 417,987 70.603 167.982) 430,668 Page 17
LION3 CLUBS INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION NOTES TO THE FINANCIAL 8TATEMENT8 FOR THE YEAR ENDEO 30 JUNE 2022 12. Stst•m•nt of fvnds loontlnu•dl stst•m•nt offunds. prlor y•*r 8alanc8 81 30 Jun8 2021 B818nce 81 f July 2020 Transl8rs in/out Income Expendlture Unr•strl¢t•d funds D•slgnat•d lund¥ Trainlng Fund Childsighl Governance T,501 10,000 5,000 6, 500 14,001 10, 100 5,453 100 (4,547) 22,501 100 (4,547) 11,500 29, 554 O•n•ral funds General fundJ . Foundatlon 61,293 1,901 (7, 164) {11,500) 44, 53Q Total Unr•strl¢t•d lunds 83, 794 2,001 (71,711) 74,084 Ehdowm•nt lund$ Burt Mason Bursary John Hunt Memor181 Fund MD105 Youth Investment 32,281 5,000 5,397 32,281 5,000 5,523 128 42,678 126 42,804 8818nce 81 30June 2021 5818nc8 81 l Juty 2020 Transfers in/oul In¢ome Expendlture R•strlct•d lunds Youth fund Cornmunity lund Inlemalional fvjnd Health fund Community disaster fund 108,643 117,796 11,828 3, 506 64,981 15,997 350 (5,253) (119, 746) (14,498) (1,200) (5,OOOJ 119,387 400 2,000 7,045 3, 160 I, loo 4,375 5,466 59,081 (2,000) Page 18
LIONS CLUB8 INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION NOTES TO THE FINANCIAL STATEMENT8 FOR THE YEAR ENDED 30 JUNE 2022 12. Sttsm•nt of fund$ leontlnu•d) 8t4t•m•nt of funds - prlor y•Ar Icontlnu•dl B818nc8 al 30 Juno 2021 8818nC8 al t July 2020 Translors In/oul Income Expenditurg Inlem811onal dlsa8ler fund Speclal Olympics Activity Alliance 102,358 23,769 8,052 2,850 275 (17,912) 87,296 23, 444 1,650 275 (6,677) 440,333 31,052 (170,286) 301,099 Totsl offunds 506, 805 33,IT9 (181,997J 417,987 13. 8umm•ry olfunds 8ummAry of fund$- aurr•nt y•ar Balanco at 30 Jun• 2022 Balan¢• at 1 July 2021 Trn$f•rn Inlout In¢om• Exp•ndltur• Designated funds Gen6r81 funds Endowment funds Reslricled funds 29,564 44,530 42,804 301,099 29,504 39,944 42,823 318.387 801 19 69,833 14,0661 11.3211 163,8661 1,321 417,987 70,663 {57,9821 430,658 Page 19
LIONS CLUBS INTERNATIONAL MULTIPLE D18TRICT 105 FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 13. Summary olfunds l¢ontlnu•dl SummAry of funds - prlor y•ar Balance al 30 June 2021 Balan 81 l July 2020 Transfers in/oul Income Expenditure Designated fvjnds General fvnds Endowment funds Restricted funds 22,5G1 61,293 42,678 440,333 loo 1,901 126 31,052 {4,547J (7, 164) 11,500 (11,500) 29,554 44,530 42,8Q4 301,099 (170,286) 556,805 33,779 (181, 997) 417,987 G•n•ral Fund Includes donations and legacles made principally lo support Pfojects which cannot be classified within the Trust's main headings. 11 also includes funds for which have been doTraled In advance ol any designation or restriction applied by or notified lo the Truste8S. D•slgnat•d Funds Gov•tnno• #nd Training Fund is a fvjnd that consists of amounts pul aside for the development and direct costs associated with training of Iruste8s, as well as the general overall governanc8 of the charity. Chlldsight - IS 8 d6signaled fund of monies received for launch vislon screening in schools, through partnérship working with Publlc Health England and Loe21 Authorities. Endowm•nt Funds John Hunt M•mori41 Fund Is a fund set up in appreciation of a donation received in memory of John Hunt, a past district governor of Lions Clubs International. The Trustees have chos8n lo ringlence the donation to fund the support and development of young people. Tho Burt Mason Bursary Endowm•nt lund - is a restricted endowment fund sel up in appreciation of Burt Mason. an International President ol Lions Clubs Inlernalional. The fund provides for the attendance of members of our Youth organisalion lo attend an Inlernabonal Youth Camp. Both the endowment and the inleresl may be used if feltjuslified by the Irustees. MD106 Youth Investment - has been cr8aled lo ringfonce a surplus in resetves that is availabl8 lo fvnd shortfalls on future Youth projgc15. R•strl¢t•d Funds Youth Fund - As al 28 June 2019. the assets and ftjnds of M D 105 Youth Activities Trust (linked charity) lotalling £100,684 was donated lo the MD105 Foundation. The funds transferred are bolow.. Youth Ind G•n•rl Donations to the Youth Trust ara received into the Youth Fund and are allocaled by the Trustees to fund the various programmes of the Trust. The General fund covers some of the costs of the Young L8aders in service programmes in support of ils objectives. The Trustees made the decision lo closè th8 d8signated fund and transfer the balance lo the general fund. Page 20
LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION NOTES TO THE FINANCIAL 8TATEMENT8 FOR THE YEAR ENDED 30 JUNE 2022 Ytsung Ambassadors The aim ol this programme which owrates throughout Europe, is to recognise, encourage and support young people who are actively involved in the welfare ol the community. In previous years, candidates have been involved in helping the young and older peoplo, able, disablgd and disadvantsged. Candidates have also organised Projects in cons&rvation, crime prevention, hospital radio and promoting healthier lifestyles. Youth Cmp5 & Youth Ex¢hang• - is a programme committed lo broading the international awareness amoung young people worldwide. The programme emphasis the value of community life and sharing in a different country giving young people through learning and experience an enhanced inl8malional ursdefstandinG and awareness. Young Transport - is a programme that provides funds for the travel of allendees al the Youth comp and betsyeen their hosts within the United Kingdom. Transfers from this fund to the Youth Camp & Youth Exchan9e lunds aro in respect of the transportation ol young people on the youth 8xchange programme. Communlty Funds - Th¢ community fund includes donatlons and legacies made in support of the Lbns community projects, within the Lions Clubs International M0105. It provides funds in support of the shellef at the National Alboretum and the Blind Veteran's Association. Int•rntignal Fund - This fund in¢ludes donations and legacies made in support of the Lions International projects. and International Appeals within the Lions Clubs International MD105. 11 provides funds lo support projects to provide for Street children. Clean water and the preservation tsf sight. The Fund also holds funds lo benefit International Progr8mm8s awaiting distribution by the Truste88. H•lth Fund This fund includes donations and legacies made in support of the community partnerships, within the Lions Clubs International MD105. 11 provides funds supportlng Medicalert Special Olympics IGBI the English Federalion of Disability Sport. Marie Curie, Sp9ech and Hoaring Projects. Communlty 01$4st•r Fund This fvnd has bgon èstablished so that the Charity can act quickly when disasters occur within England. Wales, and Scotland. Funds raised will be used lo help provide the right kind of support lo those in need as swirtty as possible. Last year, the Chanty completed the separation of the two disaster funds. Int•rn•ti•nal Dlsaster Fund This hjnd has been established so that the ChaTity can act quickly when disasters occur oulsicle of England, Wales, and Scotland. Funds raised will be used to help provide the right kind of support to those in need. These funds will be used to help deal with disasters around the world. Tho aim is to assist those in need as swiftly as possible. 8p•cl41 Olymplcs Fund This fund holds restricted donations for supportSng the Special Olympi¢$ National Summer or Winter Games. Aotlvlty Alllno• Fund This fund holds restricted donations for supporting the works to make active lives possible with a vision that people with disabilities are active for life. Page 21
LIONS CLU8S INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION NOTES TO THE FINANCIAL 8TATEMENT8 FOR THE YEAR ENDED 30 JUNE 2022 14. Analysls of n•t 4$$•ts b•tw••n lunds Analysls ol n•t ass•ts b•hv••n fund$ . ourr•nt y••r Unr•strlot•d R•strlat•d Endowm•nt funds funds lunds 2022 2022 2022 Total funds 2022 Cuffent 8ssels Creditors due within one ye8r 72,785 13,3371 318,387 42.823 433,996 13,337) Tol•l 69,448 318,387 42,823 430.868 An•ly$ls of n•t A¥s•ts b•tw••n funds - prlor y•ar Unrestri¢l8d runds 2021 R6$1ri¢led Endowmenl lunds funds 2021 2021 Tot81 funds 2021 Curr¢nl 88s0ts Credltorts dLSe wlthln one yoar 7T.7T4 (3,OQO) 301,099 42,804 42 1,077 (3,090) Totsl 74, 084 301,099 42,804 417,987 16. R•14t•d party trans*¢tlon$ During Iho year, donations amounting to £870 werè ro¢8Sv8d from Birmlngham Chlnalown Llons Club Charitable Trust Fund of which S Sherman is also a Iruslaè. All donations w8fft received under normal conditions in line wlth the Charfty's operations. Donations amounting 10 £740 were paid lo Llons Club of Chipplng Sodbury Icioi lo provlde fundlng for Ihelr usual op6ration8, of which l Gott is also a Iru$te6. Page 22