OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-06-30-accounts

Charity number: 1164711

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION

Including Multiple District 105 Charity Trust (Reg No. 1164711-1) Including M D 105 Youth Activities Trust (Reg No. 1164711-2)

INDEPENDENTLY EXAMINED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION

CONTENTS
Page
Reference and administrative details of the Charity, its Trustees and advisers 1 - 2
Trustees' report 3 - 7
Independent examiner's report 8
Statement of financial activities 9
Balance sheet 10
Notes to the financial statements 11 - 22

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 JUNE 2025

Trustees David Atkins
Andrew Pemberton (resigned 30 November 2023)
Thomas Berry (resigned 30 November 2024)
Stewart Sherman (resigned 30 June 2025)
Ian Gott (resigned 30 June 2025)
David McKirdy (resigned 30 June 2025)
Paula Mellows
Ravinder Sandhu (resigned 30 June 2024)
Stuart Young (30 June 2025)
Dianne Hopkins
Heather Yaxley (resigned 30 June 2025)
Glyn Williams (appointed 1 July 2024)
Kevin Hunter (appointed 1 July 2024)
Pete Dilloway (appointed 1 July 2024)
Lesley Spence (appointed 1 July 2024)
Dave Seager (appointed 1 July 2024)
Sandra Mary Manktelow (appointed 1 July 2025)
Peter Nelson Li (appointed 1 August 2025)
Charity number 1164711
Principal office 257 Alcester Road South
Kings Heath
Birmingham
B14 6DT
Chair Kevin Hunter
Secretary David Atkins
Treasurer Paula Mellows
Independent examiner Future Cloud Accounting Limited
Unit 14
Halifax Court
Fernwood Business Park
Balderton, Newark
Bankers Lloyds Bank Ltd
Market Harborough Branch (309547)
BX1 1LT
Bankers Barclays Bank plc
9 St George's Street
Canterbury
CT1 2JX
Bankers CAF Bank
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ

Page 1

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Bankers National Westminster Bank 11 The Parade Canterbury Kent CT1 2SQ Bankers Nationwide Building Society Kings Park Road Moulton Park Northampton NN3 6NW Bankers Skipton Building Society The Bailey Skipton North Yorkshire BD23 1DN

Page 2

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 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 period 1 July 2024 to 30 June 2025.

Objectives and activities

a. Grant-making policies

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, constituted in the United States of America. These projects and charities include aid schemes and community support at an international and national level. The scale and level of any donation to the Charity by an individual Lions Club is determined by the members of that Club.

b. Public benefit

The Foundation operates the public benefit both in the United Kingdom and Internationally either through direct grants or in partnership with other Charities. The Trustees confirm that they have complied with Section 4 of the Charities Act 2011 in having due regard for the Charity Commission's general guidance on public benefit.

Achievements and performance

a. Main achievements of the Charity

The MD 105 Youth Trust is included in the MD 105 Foundation and individual Lions clubs are requested to donate £6 a member toward this fund. An increase of £2 this year (formerly £4) has been determined in order to offset the deficit, as not all clubs contribute. In the year to 30 June 2025, only 73% of potential donations were received, totalling £40,149. The Trustees have requested the Council of Governors to do a full review and to identify the Youth projects the Lions of MD wish the MD 105 Foundation to support in future years – we are still waiting for this review to be undertaken.

There was expenditure of £35,664 to organise the following activities:

The annual International Youth Camp was also successfully held in August 2025 near London. Next year's event is scheduled to take place in Loughborough.

A donation of £50,000 was received as inheritance from the estate of Dr. John Jones from Norwich City. It was confirmed with the Executor that the donation is unrestricted and can be utilized at the discretion of the trustees.

The Foundation has continued to support the work of Lions Clubs in MD 105 British Isle through Grants. The Grants that were awarded throughout the year, totalling £25,989, are listed below.

Page 3

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION

During the year, the Trustees have continued to implement the recommendations on governance, policies, practices, structures, and strategy of the Foundation accepted in October 2020. Trustee appointments have continued in line with this document.

Page 4

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 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. With a reasonable expectation that the Charity will have adequate resources to continue in operational existence for the foreseeable future, the Charity continues to adopt the going concern basis in preparing its financial statements.

b. Reserves policy

The reserves of the Foundation are held in restricted funds or funds awaiting the Trustees decision for their disposal. The Trustees consider that the trust should build and maintain a reserve of £10,000 to cover the annual operating cost of the Charity.

c. Financial review

The donated income of the Charity during this financial year was £116,006 (2024: £62,519). As shown in the statement of financial activities, the overall surplus for the year amounts to £33,348 (2024: £7,929). Total reserves at the end of the year amount to £506,746 (2024: £473,398), of which £346,720 (2024: £359,784) are restricted funds.

d. Risk management

The Trustees have examined the major strategic and operational risks which the trust faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to minimise these risks. As part of this process the Multiple District 105 The British Isles has appointed officers to ensure compliance with the legislation concerning the protection of vulnerable persons, data protection and to maintain a review of its insurance policies.

Page 5

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Structure, governance and management

a. Constitution

The Lions Clubs International Multiple District 105 Foundation is a registered charity, registered charity number 1164711. The Trust is constituted by a Deed of Trust dated the 4[th] of December 2015.

The Trustees of Lions Clubs International Multiple District 105 Charity Trust agreed to transfer the assets of the Charity Trust into LCI MD105 Charity Foundation and the Trustees of the Foundation accepted the assets as restricted and/or endowment funds as directed by the donors.

The Charity Commission, at the request of the Trustees of both Charities, linked the Charities on the 25th May 2016.

The Trustees of Lions Clubs International MD 105 Youth Activities Trust agreed to transfer 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, at the request of the Trustees of both Charities, linked the Charities on the 28th June 2019.

The effect of this linking is that:

In November 2020, the Charity Commission agreed to a revision of the Constitution removing the provision for an ex-officio Trustee and clarifying the procedure for appointing Trustees.

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

c. Organisational structure and decision-making policies

The Trustees who have served during the period are set out on page 1. The Trustees are appointed by the foundation under the Terms of the constitution. Trustee meetings are held regularly during the period. The Trustees' amount of remuneration or expenses received during the period was £nil (2024: £nil).

Page 6

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

................................................

Paula Mellows Treasurer

Date: 28 March 2026

Page 7

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 JUNE 2025

Independent examiner's report to the Trustees of Lions Clubs International Multiple District 105 Foundation ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 30 June 2025.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Francesca McClory FMAAT Unit 14, Halifax Court, Fernwood Business Park, Balderton, Newark, 28 March 2026

Page 8

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

Note
INCOME AND ENDOWMENTS FROM
Donations and voluntary income
4
Investment income
5
Total income and endowments
EXPENDITURE ON
Charitable activities
6
NET INCOME/(EXPENDITURE)
Transfers between funds
13
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
Net movement in funds
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
51,045
9,291
60,336
13,626
46,710
-
46,710
73,011
46,710
119,721		 Restricted
funds
£
64,961
-
64,961
78,024
(13,063)
-
(13,063)
359,784
(13,063)
346,721		 Endowment
funds
£
-
594
594
892
(298)
-
(298)
40,603
(298)
40,305		 2025
Total
funds
£
116,006
9,885
125,891
92,542
33,349
-
33,349
473,398
33,349
506,747		 2024
Total
funds
£
62,519
8,339
70,858
62,929
7,929
-
7,929
465,469
7,929
473,398

The Statement of financial activities includes all gains and losses recognised in the year and the prior year.

The notes on pages 10 to 22 form part of these financial statements.

Page 9

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION

BALANCE SHEET AS AT 30 JUNE 2025


Notes
CURRENT ASSETS
Debtors
11
Cash at bank
CREDITORS
Amounts falling due within one year
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
Charity Funds
Endowment funds
13
Restricted funds
13
Unrestricted funds
13
TOTAL FUNDS		 2025
£
5,850
504,256
510,106
(3,359)
506,747
506,747
506,747
40,305
346,721
119,721
506,747		 2024
£
180
477,144
477,324
(3,926)
473,398
473,398
473,398
40,603
359,784
73,011
473,398

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................

Paula Mellows Treasurer

Date: 28 March 2026

The notes on pages 10 to 22 form part of these financial statements.

Page 10

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1. General information

Lions Club International Multiple District 105 Foundation is an incorporated charitable organisation registered in England and Wales. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity's operations and principal activities is the distribution of donations made to the Fund by member of Lions Clubs of District 105.

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.

Lions Clubs International Multiple District 105 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 and is rounded to the nearest £1.

2.2 Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that with government support packages available and projected income and expenses, the charity will continue in operational existence with sufficient resources to be able to continue as a going concern.

2.3 Income

Donations from Member Lions Clubs of Clubs International 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 Multiple District 105 does not have contractually binding agreements for the level of donations that it makes.

2.4 Expenditure

All expenditure is accounted for on an accrual 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 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.

Page 11

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

2. Accounting policies (continued)

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

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured 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 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.

Page 12

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

4. Donations and voluntary income

Youth programmes
Community projects
International projects
Health and community
grants
Community disaster relief
International disaster
relief
Other donations
TOTAL 2025

Total 2024
5. Investment income
Bank interest receivable
TOTAL 2025

Total 2024		 Unrestricted
funds
2025
£
-
-
-
-
-
-
51,045
51,045
136
Unrestricted
funds
2025
£
9,291
9,291
8,339		 Restricted
funds
2025
£
49,611
110
11,213
170
2,358
-
1,500
64,961
62,383
Restricted
funds
2025
£
-
-
-		 Endowment
funds
2025
£
-
-
-
-
-
-
-
-
-
Endowment
funds
2025
£
594
594
-		 Total
funds
2025
£
49,611
110
11,213
170
2,358
-
52,545
116,006
62,519
Total
funds
2025
£
9,885
9,885
8,339		 Total
funds
2024
£
37,964
779
9,700
10,440
3,500
-
136
62,519
Total
funds
2024
£
8,339
8,339

Page 13

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

6. Analysis of expenditure on charitable activities

Unrestricted
funds
2025
£
Charitable activities
14,518
TOTAL 2025
14,518

Total 2024
4,381
7. Analysis of expenditure by activities
Activities
undertaken
directly
2025
£
Charitable activities
88,340
TOTAL 2025
88,340

Total 2024
58,548		 Restricted
funds
2025
£
78,024
78,024
58,548
Support
costs
2025
£
4,202
4,202
4,381		 Total
funds
2025
£
92,542
92,542
62,929
Total
funds
2025
£
92,542
92,542
62,929		 Total
funds
2024
£
62,929
62,929
Total
funds
2024
£
62,929
62,929

Page 14

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

7. Analysis of expenditure by activities (continued)

Analysis of direct costs

Analysis of direct costs
Youth programmes
Community projects
International projects
Health and community grants
Community disaster relief
International disaster relief
Other donations
TOTAL 2025

Total 2024
Analysis of support costs
Bank charges
Miscellaneous
Independent examination fee
Legal and professional fees
TOTAL 2025

Total 2024		 Activities
2025
£
35,664
-
16,088
3,686
750
20,480
11,672
88,340
58,548
Activities
2025
£
146
747
3,259
50
4,202
4,381		 Total
funds
2025
£
35,664
-
16,088
3,686
750
20,480
11,672
88,340
58,548
Total
funds
2025
£
146
747
3,259
50
4,202
4,381		 Total
funds
2024
£
29,442
200
18,150
7,450
3,306
-
-
58,548
Total
funds
2024
£
257
179
3,895
50
4,381

Page 15

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

8. Independent examiner's remuneration

Fees payable to the Charity's independent examiner for the independent examination of the Charity's annual accounts

2025
£
3,259		 2024
£
3,895

9. Trustees' remuneration and expenses

During the year ended 30 June 2025, no Trustee received any remuneration or other benefits (2024 - £NIL). During the year ended 30 June 2025, no Trustee expenses have been incurred (2024 - £NIL).

10. Taxation

The Foundation is a registered charity and therefore is not subject to taxation.

11. Debtors

Other debtors
Prepayments and accrued income
ors: Amounts falling due within one year
Accruals and deferred income		 2025
£
180
5,670
5,850
2025
£
3,359
3,359		 2024
£
180
-
180
2024
£
3,926
3,926

12. Creditors: Amounts falling due within one year

Page 16

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

13. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
Training Fund
ChildSight
Governance
General funds
General funds - Foundation
Total Unrestricted funds
Endowment funds
Burt Mason Bursary
John Hunt Memorial Fund
MD105 Youth Investment
Restricted funds
Activity Alliance
Community Disaster Fund
Community Fund
Health
International
International Disaster Fund
Special Olympics
Youth
Total of funds		 Balance at
1 July 2024
£
14,001
10,000
5,303
29,304
43,707
73,011
32,281
2,780
5,542
40,603
9,915
52,075
9,451
5,616
5,525
85,666
25,944
165,592
359,784
473,398		 Income
£
-
-
-
-
60,336
60,336
-
-
594
594
1,200
2,358
110
170
11,213
-
300
49,610
64,961
125,891		 Expenditure
£
-
(3,643)
-
(3,643)
(9,983)
(13,626)
-
(892)
-
(892)
(5,000)
(750)
-
(43)
(16,088)
(20,480)
-
(35,663)
(78,024)
(92,542)		 Transfers
in/out
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Balance at
30 June
2025
£
14,001
6,357
5,303
25,661
94,060
119,721
32,281
1,888
6,136
40,305
6,115
53,683
9,561
5,743
650
65,186
26,244
179,539
346,721
506,747

Page 17

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION

13. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Designated funds
Training Fund
ChildSight
Governance
General funds
General funds - Foundation
Total Unrestricted funds
Endowment funds
Burt Mason Bursary
John Hunt Memorial Fund
MD105 Youth Investment
Restricted funds
Activity Alliance
Community Disaster Fund
Community Fund
Health
International
International Disaster Fund
Special Olympics
Youth
Total of funds		 Balance at
1 July 2023
£
14,001
10,100
5,353
29,454
39,563
69,017
32,281
5,000
5,542
42,823
5,825
51,881
9,471
6,616
13,975
85,665
25,344
154,852
353,629
465,469		 Income
£
-
-
-
-
8,475
8,475
-
-
-
-
9,090
3,500
179
1,350
9,700
-
600
37,964
62,383
70,858		 Expenditure
£
-
-
(50)
(50)
(4,331)
(4,381)
-
-
-
-
(5,000)
(3,306)
(200)
(2,450)
(18,150)
-
-
(29,442)
(58,548)
(62,929)		 Transfers
in/out
£
-
(100)
-
(100)
-
(100)
-
(2,220)
-
(2,220)
-
-
-
100
-
-
-
2,220
2,320
-		 Balance at
30 June
2024
£
14,001
10,000
5,303
29,304
43,707
73,011
32,281
2,780
5,542
40,603
9,915
52,075
9,450
5,616
5,525
85,665
25,944
165,594
359,784
473,398

Page 18

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

14. Summary of funds - current year

Balance at
1 July
2024
£
Designated funds
29,304
General funds
43,707
Endowment funds
40,603
Restricted funds
359,784
473,398
Summary of funds - prior year
Balance at
1 July
2023
£
Designated funds
29,454
General funds
39,563
Endowment funds
42,823
Restricted funds
353,629
465,469		 Income
£
-
60,336
594
64,961
125,891
Income
£
-
8,475
-
62,383
70,858		 Expenditure
£
(3,643)
(9,983)
(892)
(78,024)
(92,542)
Expenditure
£
(50)
(4,331)
-
(58,548)
(62,929)		 Transfers
in/out
£
-
-
-
-
-
Transfers
in/out
£
(100)
-
(2,220)
2,320
-		 Balance at
30 June
2025
£
25,661
94,060
40,305
346,721
506,747
Balance at
30 June
2024
£
29,304
43,707
40,603
359,784
473,398

Page 19

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

General Fund

Includes donations and legacies made principally to support projects which cannot be classified within the Trust's main headings. It also includes funds for which have been donated in advance of any designation or restriction applied by or notified to the Trustees.

Designated Funds

Governance and Training Fund - is a fund that consists of amounts put aside for the development and direct costs associated with training of trustees, as well as the general overall governance of the charity.

ChildSight - is a designated fund of monies received for launch vision screening in schools, through partnership working with Public Health England and Local Authorities.

Endowment Funds

John Hunt Memorial 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 chosen to ringfence the donation to fund the support and development of young people.

The Burt Mason Bursary Endowment fund - is a restricted endowment fund set up in appreciation of Burt Mason, an International President of Lions Clubs International. The fund provides for the attendance of members of our Youth organisation to attend an International Youth Camp. Both the endowment and the interest may be used if felt justified by the trustees.

MD105 Youth Investment - has been created to ringfence a surplus in reserves that is available to fund shortfalls on future Youth projects.

Restricted Funds

Youth Fund - As at 28 June 2019, the assets and funds of MD 105 Youth Activities Trust (linked charity) totalling £100,684 was donated to the MD105 Foundation. The funds transferred are below:

Youth and General - Donations to the Youth Trust are received into the Youth Fund and are allocated by the Trustees to fund the various programmes of the Trust. The General fund covers some of the costs of the Young Leaders in service programmes in support of its objectives. The Trustees made the decision to close the designated fund and transfer the balance to the general fund.

Young Ambassadors - The aim of this programme which operates throughout Europe, is to recognise, encourage and support young people who are actively involved in the welfare of the community. In previous years, candidates have been involved in helping the young and older people, able, disabled and disadvantaged. Candidates have also organised projects in conservation, crime prevention, hospital radio and promoting healthier lifestyles.

Youth Camps & Youth Exchange - is a programme committed to broadening the international awareness among 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 international understanding and awareness.

Page 20

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

Youth Transport - is a programme that provides funds for the travel of attendees at the Youth camp and between their hosts within the United Kingdom. Transfers from this fund to the Youth Camp & Youth Exchange funds are in respect of the transportation of young people on the youth exchange programme.

Community Funds - The community fund includes donations and legacies made in support of the Lions community projects, within the Lions Clubs International MD105. It provides funds in support of the shelter at the National Arboretum and the Blind Veteran's Association.

International Fund - This fund includes donations and legacies made in support of the Lions International projects, and International Appeals within the Lions Clubs International MD105. It provides funds to support projects to provide for street children, clean water and the preservation of sight. The Fund also holds funds to benefit International Programmes awaiting distribution by the Trustees.

Health Fund - This fund includes donations and legacies made in support of the community partnerships, within the Lions Clubs International MD105. It provides funds supporting Medicalert Special Olympics (GB) the English Federation of Disability Sport, Marie Curie, Speech and Hearing Projects.

Community Disaster Fund - This fund has been established so that the Charity can act quickly when disasters occur within England, Wales, and Scotland. Funds raised will be used to help provide the right kind of support to those in need as swiftly as possible. In 2023, the Charity completed the separation of the two disaster funds.

International Disaster Fund - This fund has been established so that the Charity can act quickly when disasters occur outside 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. The aim is to assist those in need as swiftly as possible.

Special Olympics Fund - This fund holds restricted donations for supporting the Special Olympics National Summer or Winter Games.

Activity Alliance 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 CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

15. Analysis of net assets between funds

Analysis of net assets between funds - current period

Current Assets
Creditors due within one year
TOTAL 2025		 Unrestricted
funds
2025
£
123,081
(3,360)
119,721		 Restricted
funds
2025
£
346,721
346,721		 Endowment
funds
2025
£
40,305
-
40,305		 Total
funds
2025
£
510,107
(3,360)
506,747

Analysis of net assets between funds - prior period

Current Assets
Creditors due within one year
TOTAL 2024		 Unrestricted
funds
2024
£
76,937
(3,926)
73,011		 Restricted
funds
2024
£
359,784
359,784		 Endowment
funds
2024
£
40,603
-
40,603		 Total
funds
2024
£
477,324
(3,926)
473,398

16. Related party transactions

No donation was received from related parties during the year.

Page 22