REGJsfERED CHARITI: NLINIBER: 1171122 orl of ihe Trustees Unaudited Financial Stntoments for tlie Year Ended 30 June 2024 ror HornSCA D15trlct Llons Club CIO 360 Accountants LTmited 18-19 Albion Sireet Hull E&5t Yorkshire HUI 3TG
HorJLseA District Lions Club CIO Conients of the Fin#nci#l Statements for thE I'enr Ended 30 June 2024 Page Report of ihe Trustee5 Independent Exa¢niner's Report SIRtemenl of Financlal Aclli'ilies BalAnc¢ Slieel Ntsles to the Fiuancial SialemeDIs Delalle(I St&tem¢nl of FiNaD¢Sal il¢¢i%'lties 10
Hornsea Diiiriei Lions Club CIO ort of the Trustees ror the Year Ellded 30 Julle 2024 The tNstees preseni their report iviih ihe financial sthiements of the charfrty for the s'ear ended 30 Jui)e ?0?4. 'fiie trustees liai'e adopied ille proi'isions of .4c¢ouniing and Reporting Chariiies.. Siaiemeni of Recommended Praclice applicabl¢ lo ¢harit?es preparing their accounts in accordance Miih the Financial R¢porting Slandard applicable in die Uk and Republic of Irelajid {FRS I O?) {effeaive l Jnnuan ?019). OBJECTI ES..IIND ACTIN'rrJES Objectives Jnd Aim5 The Objects of the CILib are such purposes as ore e.¥¢lusii'ely ¢harilable in Englond & Ivales. including in pr¢rticular: tl)e adi'aiicemeni of ciiiz¢nship bs: pron)oiinu 111e principles of giood citizenship: encouragingt nmbcrs lo tske ali actii'e inlcresi in the civic. culiural. social and mordl il'elfare of the conimuiiity: providinb¥ a forum for the open discussion of all mallers ofpublic inter¢si- provided th11 t partisan poliii¢5 and seetarittn religion shall noi be debaied by menibers: eiicouragin&i sen'ice-minded people io serve ilieir commuiiiiy H'irhout personnl reword aiid encouraging d)c proinoiion of Iiigli eiliieal st(Ind)rd5 in conimcrce. indu51ry'. professions. public ii'orks and private endeuipours: supporting >outh ro dei-elop their skills. ¢apaeities and Capabilities to enable then1 to participoie in society as n)aiure aiid responsible individu%ils: promoting ilie Volunlarv Seaor for ihe public benefit b), as50ciaiing M'ith local QhoritIeS in a common effon to advaiice education ai?d provide focilities in the inlerests of s0¢i41 %Yclfttre for retre&iion or other leisure time occupatioii to iinproiie lh¢ ¢ondilions of life of people in local. national and inlemational Comniuniiies: pronioiing voliinieering Ilie relief of povert), and the relief of thos¢ in need in particular by pro¥'iding humaniiarian aid and disaster Telief- Ihe odvan¢ein¢nt of healili or the saving of lii'es b>, prei'en(ing avoidqble blindness. assisting disabled people lo lead. iiid¢p¢ndeni lives or helping to prthient or nianage healfh issues: proinoliiig for Ili¢ benefit of Ihe publi¢ Ihe consen'aiioi) protection and iniprolement of tlie pliysieal and nalui'al enviroi)In¢nt- andior promoiing coinmiinity participation in h¢alihy recrealion. Public beiiefit Tl)e Tnisi¢es confirin thAt tliey have complied iviih ihc dury im Section 4 of the Cligrilics A¢1 2006 10 hlli'e due regard lo the Chariry Commission's genernl guidlince on public benefit. Ille have referred to the 8uidnnce in tlie Charity Coniniission's general guidance on Piiblic Benefit when rel.ie.ing oiir aims and objeciii'es lind ii) pl?nnins our future ac(ii'ities. In particular, Ih¢ Trustees Consider hoi%' planned activiiies M'ill contribut¢ lo ih¢ aims and objectii'¢s they have sel FI,ANcIAL RF.V'IF.W Restrve5 polic> I"he chariry seeks io hold 6-9 months operniing costs in reser¥'es. l-hi5 coiers all ¢ontra¢iual oblib?aiioiis. FL'TURE PLAP•S To continue io sernc and maintain our objectiic& and CDnrinuc io providc mini-bus servicc. srill free of chai8e. STRLcfuRE, GOVERPiA,YCE AIN'D M•l.YIlGEI¥IEYT Goveriiing docufflent The charity is Controlled by ILS go%trning documenL o deed of trusi und consiitules an unincorportlted ¢l)arity. Recriiitment fjPPDiniment of llew Irustees At each AGM. the m¢mbers shall cease to hold office before the nexl .4GM. ChArity trustees iern) of office shall nin for one J'ear from l after th¢ AG%1 at ivliich ihey are elected. The members or ille charity trustees may at on) time decid¢ to appoint a new charity iruslee, ii,hether in place of a chtsrilv trustee who has r¢iired or been remoi'ed. or as an additional charity trUee, provided iliai ihe limil on the nwmber of charity Iru51ees would twt as a resuli be exceeded: REfERENCE AND AD.IIIPilSTIiATIIPE DETAIE Rogistored Chnrity Dumber 11711?? Page I
Horn5ea District Lions Club CIO ort of tlje Tru$tets ror the I'egr Ended 30 June 2024 Principal address 6 Neiv Road Hornse Eust Yorksliire HU18 IPF Triisteos Js J Ildr¢d .Ir J Briggs Ir K B Thorpe Ir P Ta)'lor Ir M Parry ,Nlrs L Jackson fyls 11 J Gale5 Nlr P Milne I Irs J RobinsDII t Ir C R Henderson (oppoinied 1.7.24) IndopoThdcnl ExAniiner 360 Ac¢ouftianES Liniiled 18-1 g Albioii Street Flull East Yorkshire HUI 3TG National IVestminsi¢r Bank PLC I Victoria Place Holbeck Leeds Vest Yorkshire LSI 15AN 21 OLT 2034 .4pproi'ed b). order of the board of trusttts on .-. ... - and signed on beh811'by.' Ir K B Thorpe- fru51 Page ,
Inde endent Ex8mtner's Re ort lo ihe Trustees nf Ilornsex Distriet Lions Cliib CIO Independertt e%Jmincr's report to the trustees ofHornsea District Lions Club CIO I report lo Ilie charit). trL5siees on m} e.xaminaiion of ih¢ accounts ofHorn5ea District Lions Club CIO (the Tru5l) for the sear ended 30 June 20?4. Respoiislbilities and bas1$ of Yeport ,45 tlie cliarity trustees of th¢ Trust )'ou are responsible for the wepardiion of die accounts in accordance ivith ihe rLquireinents of ih¢ Chnrities Act ?0 I l {'the .4ci'). report in respecl of m), examinaiion of ilie Trusi's occounis carried out uilder Section 145 ot'the Aei and in carrYii)g out Iny extimination I haNe folloived tfll applicable Directions gii'en by the Charily Commission under Section 145(5)(b) of Ihe Act. Ind¢pend¢nl ¢iiiniiTrer's st.?tement I l)ak'e eompleied my cAamiiia(ion. l eonfim) that no mAterial mallers hai.'e come to my altenEiDn in connection i%'ith ihe ¢xaminaiion uiiving me caiise 10 believe thal in any maierial resp¢ci'. accoun¢tng records M'ere not kept in 5P¢¢t of the Trust as required by Section 130 of ilie Act; or The ac¢ouiits do i)oi a¢¢ord i%iih iliose records: or Ilie accounE5 do iioi complj. Iviili the applicJble requir¢menis ¢on¢eming the fomi and eohteni of accounts set out in ihe Charities (Accourtis and Repons) Regulations ?008 other thaa 1ny reqiiiremeni ihat the accounis giwe I (rue and fair vieiv ivhich is not a matter considLred as part oran independent exumii)aiion. I have no eonc¢rns and have Come aeross no other matter5 in conneaion iviih the exaniinaiion io ivI)icli allention should b¢ dr&i%M in ihi5 repL)n in order io enable a proper underslandingi of ihe a¢couiiis tu be reached. Andreii. Steele FCA FCC.A The Institute of Chartered Accounianls in En8lRnd and Ivales 360 Aeeountoiits Limited 18-19 Albion Streci Hull Easi Yorkshire HUI 3TG Dale: Page 3
Hornsea District Lioms Club CIO StRtement of FinAneiHI ,Ictii'ities for the I"tJrEnded 30 June 20?4 30.6.24 Total rund5 30.6.?3 Tolttl nds Unre51ricred nd Kestricted fui)d Noles tN'CO)IE AND E)I'DOWIN1EP4TS FROLII Doiiations aiid legacies 161,704 161,704 146.976 EXPEliDITiIRE O Ruising fimds $4.743 54,743 50.461 CliarilAble uclivities Graiils 97,703 97.703 84.358 TolRI 152,446 152,446 134,819 NET IPICOME 9258 9,258 12.157 RECOYCILJATION OF FufiDS Total fijnds brought fonvard 180.132 180,132 167,975 TOTAL FUNDS CARRIED FORWARD 189,390 189,390 180.132 The noies fomi pan of ihese financial Sle1ntS Pag¢ 4
Hornsea District IAOnS Club CIO BnlAnce Sheet 30 Junr 2024 30.6.24 30.6.?3 Total tsds Unrestricted fund Restyicted fund runds Notes FIXED ASSETS Tangible a5sels 9.069 9,069 16,324 CURREN'T ASSETS Cash ai bonk 181521 181.521 164,804 CREDITORS .4Jiiounts falliiig due ii'itliin one yr4r (1.200) (1,200) (996) NET CLTRREfiT ASSETS 180.321 180J21 163,808 TOTAL ASSETS LESS CLIRREhT LIABILITIES 189J90 189J90 180.132 NET ASSETS 189,390 189,390 180.13? FilD5 Uni'¥Strictcd furtds 189J90 180,132 TOTAL FUNDS 189,390 180,132 The financi81 starenien M'ere approved b>, the Board of Tntstees and auihorised for issiie . and ii'ere signed on lis behaifb>.' on Ir k B T])orpe- Trustee i.IrMPary" TU51ee The notes fomi part of these financial statemenis Page >
HornseA Distriet Lions Club Cl otes to the Financial Stthtements for tbe I'tAr Ellded 30 June 2024 ACCOU.YTll*G POLICIES B•si5 ofprepAring the fJnan¢l#l stAtoments The ftnartcial Slatemenls of the charity. 1¥4Jich 15 ll public benefit enlit) und¢r FRS 102. liait been prepared in 8¢cordance ii'ith th¢ Charitics SORP (FRS Iory) 'Accounting and Rcporting by Charities- Staleinent of Reconvnended Pracli¢e 3ppliLable io chari¢ies preparing their accounts in accord?nee with the FÈnancia Reporting Stai)dard iippli¢,Ible in ihe UK and Republic of Irelo1)d IFRS 102) (etTecui'e l January ?0191', Financial Reporting Standard 10? 'The Financial Reponing Siandard applicabl¢ in Il)e UK and R¢publi¢ of Irelii nd, and the Choritie5 Art ?01 l. The financial siatem¢nis have been prepared Linder the liistorieal cost eoniieniion. Income All income is re¢ognised in the Sthiement of Financinl Activiiies once the charity lias eniiilemeiit to the funds. it is probable thai ihe income w'ill be re¢eii'¢d ond the amouni con be measured reliably. Expenditure Liabilities are recognised as expendiwre as stn as iliere 15 A legal or constmctii'e obligation coiniiiilting the ¢h.irity io iliai expenditure, li is probnble ihai u transfer of e¢onomic benefits iwill be required in settlement and tlie 11niovni of tl)e obligation can bc meusuEed reliabl).. Ekpenditure is accounted for on an accnmls basis and l)as been classified under headit)gs thai aggregate nll cosi rela(ed io ihe category. IVh¢r¢ costs Cut01 be directly aiiribuled to particulor headings di¢> h8v¢ been allocated lo a1vitieS on a basi5 consien[ Iiith th¢ use of resources. Graiits offer¢d siibjecl 10 condiiions 1%41ich ha%e noi been al the )'ear end dale thre not¢d as a ¢oi)wnitm¢nt but nol accrued as eipenditure. TAiigihl¢ fixed nssets D¢pr¢¢ialion is provided at the folloiving annual rates in order lo ivrilt off each asset over its ¢slimaled useful life. Nloior %'¢l)ieles ?5V• on rcducing balancc Tninlion Tlie eharit), is exempt from lax on its charitable ficiiviiies. nd oecour•¢ing Unresrricted fiinds coi) be iised in ae¢s)rdanee iviih the eliarithble objectives ai ihe discretion of the iNstees. Restricted tiinds can onlv b¢ us¢d for particulhr restrict¢d purposes ivithin lh¢ obj¢c(s of the chtsrity. Resiriciion$ 1ris¢ ivhen specified by ihe donor or vh¢n funds ore rdised for pantcular restrict¢d purposes. Further ¢xplanotion of die iialurc und purpose ofca¢h fund is included in thc nolcs (o tli¢ financial slaEeinents. Page 6 continued...
Hornsea District Lions Club CIO 'otes to the Fintsncil Stqtem¢nts- continued for the Year Ended 30 June 2024 RAisif¥G FLNDS Rnisffing donAtion5 And legacies 30.6.24 30.6.?3 Support cosls 28,848 TRUSTEES, REIILINEtL4TIO,Y AYD BE,EFITs There ii'ere no Irusiees, remunerniion or oiher benefits for ihe year ended 30 June 2014 nor for ihe year elided 30 Julie ?0?3. Tru$tee$' e.%pcn5ts There M'ere no trustees, ¢.xpenses paid for Ihe )'ear ended 30 June ?0?4 nor for ihe year ended JO Jurte 204J. TA.YGIBLE FI.XED ASSETS 4oior '¢hi¢les COST At l July 20?3 and 30 June ?0?4 29.020 DEPRECIAI'IOh' Af l July ?0?3 Chargc for )'ear 12,696 7,255 At.10 JLtne ?024 19,951 NET BOOK VALIIE .4130 June !0?4 9,069 .4130 Jiine ?02.1 16,3?4 CREDITORS: AIllOUh'TS FALLIPG DLIE WITHIli OYE )'EAR 30.6.24 30.6.23 Trade creditors Oiher ¢reditors 96 900 1,200 1.200 996 Page 7 continued...
Htsrnse¥ Districf tAons Club CIO otes to the FinonciAI Statemtiils - coIitinueiJ ror ¢be Year Ended 30June 2024 hlOI'EIIE.NT I4 FUNDS moirmeni in fvnds Al iO.6.24 At 1.7.2) Lrestricted funds Genenl f(Ind 180,132 9.258 189J90 TOTAL FisP4DS 180.132 9,258 189,390 N'ei moven)enl ii) tunds. included in the aboi'e are RS folloM's- Iliconiin, resources Resources e.%p¢i)ded loweinent in funds Lni'estrlctod flind$ Geiieral fun(1 161,704 (152A46) 9,258 TOTAL FLND5 161,704 (152,446) 9,258 ConipRrailves for niovement in funds Nel mo%'em¢nt in funds At 30.6.23 Ai 1,7.2? L'nrestricted funds Gcnerol fund 167.975 12.157 180.lJ2 'I'OTAL b LIN'DS 167,975 180.13? Compllraiive nei InovemLni in fvnds. incliidcd in the abovc Jrc as ft?1101%'5: Incoming resources Resources ¢Npended Moi'cment iii fuiids Iinr¢strieled funds Genernl fund 146,976 (134,819) 12,1.$7 TOTAL FLJN'DS 146.976 1134.8191 12.157 Page 8 ontinued..,
HorD5¢ District IADns Club CIO i otes lo ilie Fininci.41 St&tements- ¢ontinu¢d for tht Year Ended 30 June 2024 I IOVE.IqEYf IIN, fLI.NDS- conti•ued .4 currenl )'ear l ? Inonihs and prior J'ear l ? monihs combined posiiion is as folloiiT= moi'emenl in fvnd$ Ai 30.6.?4 At 1.7.22 Ilnrostrictcd funds GenerJl fund 167,975 189.390 TOTAL FLPIDS 167.97.S ?1,415 189,i90 .4 currciit }'ear 12 months and prior >ear l ? months COTMbincd nct movcnieni in funds. included in il)c nboi'e arc as follo%.. Incoining resources Resources expended Movement in fund5 Ilnrestrleltd funds G¢n¢ral fund 308.680 1?87.?6.S) TOTAL Fl',Tr*DS -108.680 (?87.?65) 71,415 RELATED PARTY DISCLOSL,R£S 11)e lrnsi¢¢s of ilie charii) arc also mcmbcrs of 1¢ club. Tl)e) Ce1%.t iio prefer¢ntial ratc$ io oilier memb¢rs. Page 9