Charity Registration No. 1173183 Balsall Common Lions Club (CIO) A Charltsble Incorporated Organisation TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2024 Unsigned
Balsall Common Lions Club (CIO) A Charitable Incorporated Organisation LEGAL AND ADMINISTRATIVE INFORMATION Trustees Chaimian Secretary APemberton Appointed 25th May 2017 M Whiffield Appointed 25th May 2017 J Phelps Appointed 1st July 2021 M. Marsden Appointed 1st July 2022 R.Collins Resigned 30th Juune 2023 S Meakin Appointed 1st July 2021 M Edkins Appointed 1st July 2020 Secretary to the Trustses M Whiffield Charity Number 1173183 Prinapal Address 6 Hawkswood Drive Balsall Common Coventry CV7 7RD Independent Examiner T Longworth ACCA 8 Bellemere Road Hampton in Arden Address 3 B92 OAP Bankers HSBC 34 Poplar Rd Solihull B91 3AF
Balsall Common Lions Club (CIO) A Charitable Incorporated Organisation CONTENTS Pa Trustses, Report Ind6p8ndent Examin8ff8 Report Ststement of finanaal activiti'es for the year Balance Sheet Note8 to the financlal 8tatements 7-12
Balsall Common Lions Club (CIO) A Charitable Incorporated Organisation TRUSTEES ANNUAL REPORT (CONTINUED) FOR THE PERIOD ENDED 30 JUNE 2024 Inan lal ravlow Inv and Th8TnJstses pr8sent their 8ccounts for the perfod ended 30th June 2024. P05t COVID the Club has continued with direct app8al$ to raise Funds for specifi¢ projects and volunteers have given freely of th8irtime to serve. such as foodbank colleclion and helping at the ongoing COVID innocuttion clinics. Income for th& period was £50,965 as ¥hown In notss 3 & 4 ofthe Financial Stm6nts. All Fund ralsing Acaivitles wer6 profftable. The Donations as listed in nots 10b to the Financial Statem8nL It18 thg policy of the Club to maintain unrestricted funds only to the 8xtent that they 8re expected to bo requlmd wlthin the for8eeabl8 future to meet the obj8chve5 of the Club. The adequacy of the r8s8rves policy is reviewed periodieally, Thè Trutst hav& considered the major rf8ks to which the Club is exposed to satisfy Ihemselves Ihat 8ySt8ms are In plac8 to mitigoto th0$0 rfsk8. mm l Actlvl Durfng th8 period to June 20234 the Club vms aclve provKJlng transporting elderly to Lunch dub ev8nts and Help the Aged ovents. worklng with voluntser8 from 88lsall & B8t1fsw611 Crick8t Club. Balsall Rugby Club, Hom8ts Football Club, local Scout Groups 8ssental ftjnds have been provided to support youth sports activities. Durin9 the year th8 Club calebroted its Soth anniversary with a Gala Dinn8r attend by over 200 guests. The gu&st of Honour was the Mayor o* Solihull, many of the organisations we work with were represented as well as Llon's dlgnatsries frfends and family members. We work wlth the Community for the Communty, recognislng those who help us at an annual Prgsfjntats'on Ev8ning. Nationally we have donated to Lions Clubs UK Di8astsr Fund lo enable local Lions recover from di$ast•rs such as flooding and mitigate the Impact of COVID. Int8malionally w8 have donated to Lions Club Int8m8tional Foundation to 8881st th086 hit by natUf818nd man made dlsa8t8rs and th8 war in Ukralno. In the year to June 2024 tha Club again organi8ed 4 colleclons for local food bank8,wB 88timata that value of the Donatlons of lood and toilemes OX¢xed8d £16,000. The fvnd r8lslng activltt88 detalied In thg Accounts Nots8 4 and 7 on page8 8 and 9. All h8¥8 been 8uccffisfvI in attracting support from the Communlty. an Tha Club will continue to support he Communty both proa&ivley and when requested.. .W8 will contrnue to P8rtw with other local groups to ensure events ¢ontinue to raise funds to meet our obiactive5. Th8 work within Solihull with th8 Six other Lions Clubs is important to provrde Signiflnt support to loc41 group8 WOrt<ing tor th• Solihull Community. Wo will continu& to promot8 ourworf( through Social Medl4 not to 8£ pr8i8e bui to interest more people to volunteer ay members to enable us to continue our work long tsm). We are confident th8 Club operatss in 8 ftnanclally pnent manner, 888 paragraph Finandal reviow, Inv88tmgnt poilw, re8eNes and risk above
Balsall Common Lions Club (CIO) A Charitable Incorporated Organisation TRUSTEES ANNUAL REPORT (CONTINUED) FOR THE PERIOD ENDED 30 JUNE 2024 mgnt of trustees. re8 onslbllltle8 Charity law requires the trust88s to prépare financial statements for each financial year which show a true and fair view of the stats of affairs of the charity and of its financial activites for that period. In preparing the financAal ststements the Trustees are required to". Select suitable accounting policies and then apply them nsIsts- Make sound judgements and estimat&s that are reasonable and prudent,. state whether applicable accounting standards and statements of recommended practtce have been followed, subject to any departures disclosed and explained in the finan¢ial statements., and Prepare the financial ststements on the going conc8rn basis unless It is inapproprlats to presume that the charity will continue in business. The Trustees are r8sponsibl8 for maintaining prOr accounting records which disclose wrth reasonable accuracy at any tSm8 th8 financial position of the charity and to 8nable them to ensure that the financial statsments comply with th8 Chariti8s Act 2011. They are also responsible for safeguarding the a88ets of tha charity and for laking reasonable Steps for th• provention and detsction of fraud or oth8r irr8gularit18S. Approved by tho Trusts•s on 30th April 2024 and sign8d on their behalf. Mark Whiffield Trustee and Secretary 2023- 2024
Balsall Common Lions Club (CIO) A Charitable Incorporated Organisation INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BALSALL COMMON LIONS CLUB (CIO) I report on the accounts of the Balsall Common Lions Club ICIOI for the year ended 30 June 2022, which are sel out on pages 5 to 12. The Club was established as a Charitsble Incorporated Organisabon on 25th May 2017 The Club's truste8s consider that an audit is not required for this year (under section 144 of the Charities Act 2011 (the Act)) and that. by its constitution, an independent examination is needed. It is my responsibility to.. examin8 the accounts (under section 145 of the Act),. to follow the procedures laid down in the General Directions given by the Char5ty Commission (under section 145{5}Ib) of Ihe Act), and to state whether particular matters have come to my attention. Bas18 of Independent 8xamIne8 r8POrt My examination was carried OLrt in accordance with the General Directtons givèn by the Charity Commissioners. An examin8tion includes a réview of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the a¢¢ounts, and seeking explanabons from you as trustees conc8rning any such matters. The prOdureS undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by th6 accounts. Independent examlneV8 8tstement In the course of my examinath'on, no matter has come to my att8ntion'. (1) which gives me reasonable cause to believe that in any material respect the trustees have not met the fequirèm8nts to ensure that: proper accounting COrdS are kept lin accordance sectson 130 of the 2011 Act),. and accounts are prepared which agree with the accounting records and comply the accounting requirements of the Act., or {2) to which, in my opinion, attentlon should be drawn in order to enable a proper understandlng of the accounts to be reached.
Balsall Common Lions Club (CIO) A Charitable Incorporated Organlsatlon INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BALSALL COMMON LIONS CLUB (CIO) I report on the accounts of the Balsall Common Lions Club (CIO) for the year ended 30 June 2022, which are set out on pages 5 to 12. The Club was estsblished as a Chartsble Incorporated Organisation on 25th May 2017 The Club's trustees consider that an audit is not required for this year (under sects'on 144 of the Charities Act 2011 {Ihe Actll and that, by its constitution, an independent examination is ne8d8d. It is my responsibilty to.. examine the accounts (under section 145 of the Act).. to follow the procedures laid down in the General Directions given by th8 Charity Commission {under section 145(5)(bl of the Act)., and to stat8 whether particular matters have come to my attention. Ba818 of Indopendent examlnefs report My examinal'on was carried out in accordan with the General Directions glven by the Charity Commissloners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual itéms or disclosures in the accounts, and seeking explanations from you as trustees concernin9 any such matters. The procedures undertaken do not providè all the evidence that VKJuld be required in an audit, and consequenty I do not express an 8udlt oplnlon on the vlew given by the accounts. Indepondont examIne8 8tatemont In the course of my examination, no matter has come to my attention.. (1) which giv8s me reasonable cau88 to believe that in any mgterial respect the tru8tses have not met th8 r8quirément8 to én8ur8 that. proper accountlng records are kept (in accordance with sectlon 130 of the 2011 Act). and • accounts are prepared which agree wrth the accountlng records and comply with th8 accounting requirements of the Act., or 12) to which, in my opinion, attenb'on should b8 drawn in order to enable a proper understanding of the accounts to be reathed Unslgned
Balsall Common Lions Club (CIO) A Charitable Incorporated Organisation STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 30 JUNE 2024 Unrestrlcted Regtrlcted fund8 funds Admln fund8 Totsl 2023 Total 2022 Nots8 INCOMING RESOURCE From generatsd funds:. Grants and donations 5,800 £ 3,032 8,832 13,656 Fund Raising Events 45.165 £ 45,165 35,196 Investment income Members, Events £ 8,178 8,176 817 50,965 £ 11,208 £ 62,173 49,669 From charltable a¢tlvltle8:. TOTAL INCOMING RESOURCES 50,965 £ 11.208 £ 62,173 49,669 RESOURCES EXPENDED Cost of generatlng fund8: Fundraising events 24.309 £ 24,309 14,435 Charltable actlvltle8 Donations and grants 10alb £ 27,917 £ 3,565 £ 31,482 41,251 Members, Events £ 7,376 7,376 Admln18trallon ¢08ts 1,138 1,138 429 TOTAL RE80URCES EXPENDED 52,226 12,079 64,305 56,115 Net loutgolnglllncomlng re80urce8 before tran8fer8 (1,261) 1872) (2,1331 {6,446} Trnn8fèrs between funds 16 NET MOVEMENT IN FUNDS 11,261) {871} (2,132) 16,446) Fund balances at 1 July 2023 24,473 1,554 26,027 32,473 FUND BALANCES AT 30 JUNE 2024 15 23,212 683 23,8g4 26,027 The statement of financial activities incluès all gains and losses recognised in the year. All income and expenditure derives from continuing ath'vit18S
Balsall Common Lions Club (CIO) A Charitsble Incorporated Organisation BALANCE SHEET FOR THE PERIOD ENDED 30 JUNE 2024 2023 2022 Note8 FIXED ASSETS Tangible assets 11 CURRENT ASSErs Stocks Debtors Cash at bank and in hand 12 9.348 15,153 3,971 23,036 24.501 27,007 CREDITORS: amounts falllng due within one year 13 606 980 NET CURRENT ASSETS 23,895 26,027 TOTAL ASSETS LESS CURRENT LIABILITIES 23,895 26,027 CREDITORS: amounts falling due after more than one year 14 TOTAL NET ASSETS 23,895 28.027 ACCUMULATED FUNDS Unrestricted funds Restricted funds Admin nd 16 16 23.212 24,473 16 883 1,554 23,895 26,027 The notes attached form part of these accounts The accounts were approved by the Trustees on 30th Aprtl 2025 and signed on their behalf. Andrew Pemberton Trustee and Chainnan 2023 - 2024
Balsall Common Lions Club (CIO) A Charitable Incorporated Organisation NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 30 JUNE 2024 1 Accounlln Ilcles The Balsall Common Lions Club is 8 Charitable Incorporated Organisation registered with the Chanty Commission in England and Wales (number 1173183). The reglstered office is at 6 Hawkswood Drive, Balsall Common, CV7 7RD a) Ba¥ls of preparatlon The financial statements are prepared under the historical cost convenb'on, and in accordance with applicable accounting standards (including FRS102'. 'The Financial Reporting Standard applicable in the UK and Republic of Ireland"}, the Charity'es SORP (FRS102} 2015 {Accounting and R8POrting by Chariti8s) and the Charities Act 2011. These financial statements are prepared in GBP Sterting, rounded to the nearest pound, which is the funct¢onal currency of th6 Lions Club. Assets and liabilities are initi'ally recognised at historic cost or transaction value unless otheiSe ststed in these notes. The Balsall Common Lions Club meets the de)Inibon of a public benefil entty under FRS102. The Trustees consider that there are no material uncertainties about the Lions Club's ability to ¢onknnue as a going cOnrn. b) Incomlng resources Voluntary income, including donations, gifts, legacies and grants, are recognised where there is entitlement and c8rtainty of ceipt, and the amount can be measured with sufficient reliability. Such income is only deferred when.. The donor specifies thal the grant or donation must only be used in fijture accounting periods.. or The donor has imposed conditions which must be met before the tharity has unconditional enb'llement. FuntJr8ising income and members, contributsons are recognised vthen they fall due. cl Voluntsor8 and donatod •ervlce8 and la¢llltle8 The value of services provided by volunteers Is not Incorporatsd into these finanrjal ststsments. Further details of the invaluable ntribUtIon made by volunteers can be found in the Irustees, annual report. Wher8 services a provided to the Club as a donation th81 would normally b8 purchased from a third paty, this contribution 18 recogni88d in the finanaal stat8m8nts at an estimate based on the value of the Contribution to the charity. d) Re8ourcM exnded Expenditure is recognised when 8 liabilty Is incurr8d. Costs of generating funds are those incurred in running fundraising events and in attracting voluntsry income. Charrtable activities include expenditure made in furthering the obiectlves of the Club, and in promots'ng volunteerism. Govemance ¢osls include those Incurred in th8 govemance of the charity and its assets and are primarily associated with Constitutional and charity law requiréments. e) Tanglble fixed a88ets Assets costing £250 or more are ¢aprtalised at cost Tangible assets are stated at cost less depreciation. Depreciats'on is provided on all assets at rates calculaled to write off the cost of Ihe assets ov8r its expected us&ful life as follows'.- Fundraising equipment Othèr equipment 20°A straight line 15 % straight line n stock8 Stock is valued at the lower of cost and net realisable value. g> Cash at bank and In hand Included within cash at bank and in hand there are no deposit balanS h) Forelgn Cuffency Transactlons Monetary assets and liabilities denominated in foreign currencies are translated into sterling 8t the rate of exchange ruling 8t the balance sheet date. Transaction5 in foreign currencies are recorded at the rate wling at the date of the transaction. All ff8r8nc8s are taK¢n to Ihg statgTnenl of nnanciai actlVlUe8.
Balsall Common Lions Club (CIO) A Charitable Incorporated Organisation NOTES TO THE ACCOUNTS (CONTINUED) FOR THE PERIOD ENDED 30 JUNE 2024 2 Taxation The Club is a Charitable Incorporated Organisat'on registered with the Chariy Commission in England and Wa16S. Therefore, it is exempt trom taxation on its income and gains where they are applied for charitable purposes. The Club is registered for GiflAid. 3 Volunts income Unrestricted funds Restrlcted funds Admln fund Total 2024 Total 2023 Grants & Donations Sundry Donation5 Disastsr Collections 100 Club Food bank collecttons Members Dues 2.483 333 1,858 1.126 2,483 333 1.858 1,126 3,032 4,444 582 4,161 2,663 3,032 5,800 3,032 8,832 £ 13,656 4 Activities for eneratin funds Unrostricted funds Restrlcted funds Admln fund Total 2024 Total 2023 Fireworks extravaganza Beerfest 24 Blues Brothers Tribute Concert Xmas Float Prime Numbers Concert Dandy Concert Dreamers Tribute cOnrt Bugle Delivery Food Bank Collection Quiz Nights Coop Orchestra 3 Small Fund Raising events 12,873 14,801 2,526 8,276 2,082 1,793 £ 12,873 £ 14,801 2,526 8,276 2.082 1.793 12,997 7,599 3.921 4,785 1,500 2,192 925 604 673 2,268 2,268 547 547 9 events for Club members 7,723 7,723 450 Funds from M8mbers at meeting$ 453 453 367 45,165 8,176 53,341 36,013 5 Inveslment Income Unrestricted funds Regtrlcted fund8 Admin fund Total 2024 Totsl 2023 The Charitry does not hold any investrnents 6 In me from charitable a¢tivltles Unrestrictsd funds Restrlcted funds Admln fund Total 2024 Total 2023 There are no charitabl8 activities creating incom&
Balsall Common Lions Club (CIO) A Charitable Intorporated Organisation NOTES TO THE ACCOUNTS ICONTINUED) FOR THE PERIOD ENDED 30 JUNE 2024 7 Co UnrnstrlCt Rothctsd fvnd• lund¥ Admln fund Totsl 2024 Totsl 2023 Fireworks extr8vaganza Beerfest 24 Blues Brothers Tribute GOnrt Xma5 F108t Prirne NurnlJeTS COart Dandy cOnrt Dreamers Tnbute cOnrt Bugle Dalivery Food Bank Colleclon Qulz Nlght$ Coop Orchestr 3 Srnall Fund Raiww av8ni8 9 ovents for Club members Funds from Memb8rs at rnn94 9,430 10,442 1,441 £ 9,430 £ 10,442 £ 1,441 7,942 833 1,387 833 1,367 587 2.923 1,088 7,378 £ 7,378 69 24.309 7.378 £ 31.884 14,435 Unr••1ct0d Rg•trl¢t•d fund• fund• Admln fund Total 2024 Total 2023 Admini$lr•tbn co8t8 1.138 £ 1.138 429 429 All ¢¢8ts ofadmlntstratton and Govemgnc& are funded by the mernbers from due8 and rnembern onty sod81 •vents Thèr8 wère ng ¢m0Ye88 during tho year12023'. nornl. None oftha Tru¥tg88 wag p8ld any Mmunerauon OT OXP9ngM ty lh& thadty durfng thear12023.. ne) In thelr capaclty Trustse8. Unrotrlctsd fundi R••trletsd fund• Admln fund Totsl 2023 Total 2023 M•mbern' actlvttl Lkins Distrirl 105 CW dues Llons MD105 due Lions Clubs InternaOnal due¥ 322 1,488 1.755 322 1,486 1,75S 3e5 1,378 1,764
Balsall Common Lions Club {ClO) A Charftable Incorporated Organisation NOTES TO THE ACCOUNTS (CONTINUED) FOR THE PERIOD ENDED 30 JUNE 2024 10b Ch Activltles Unrestrfcted Restrfcted funds funds Ailmin fund Total 2024 Total 2023 Prostmle Screening Food Banks LCIF DÉsasters Appeals Mayors Char5ty Fund Marie Curie Heart of England School Balsall Common Village H811 Baby Lifeline Ukraine Solihull Hospital LCIF Chikj Can1 Appeal Berk & Bal Jun Rugby 8alsall and Berk5well Sports A880cialion Ukraine Refugge support Aeoms Childrens Hospice Warwickshire Young Carets Sands Solihull ovenlry 53rd Scouts Balsall Prfmary Scfiool 2nd Balsall Common ScoLFts B&B Homets Junior Football Berkswell Crickel Club Juniors Lily Mae Foundation Lions Brain Tumor Charfly Lions Moorfield Korte Bu Tnjsl The Commonwealth War Graves zheimeTr research Compasslonate K&niWrth Medden School Smile Traln UK LI Solihull Young car8 Xmas presents Actton for Children Balsall Common Bal B8rston tele Berk & Bal Jun RFC Matts Mlssion Lions Message in a Bottle North Sea Lions Balsall Common Memorfes Café Fast Local Surgery Age UK Solihull Xmas PSI Patients Btes9ed Robert Grissold Church Crohny & Colitis UK Lions Gift for LiviThJ Marie Curie Mikeys wsh Parkingtsns UK Solihull RNLI Under£100 4,315 1.850 1,750 1,600 1.350 1,012 1,000 1.000 850 850 750 750 650 600 £ 4,315 £ 1.850 £ 1,750 £ 1,600 £ 1,350 £ 1,012 £ 1.000 £ 1.000 850 850 750 750 650 600 650 550 500 450 450 450 450 400 400 350 300 300 300 300 260 250 250 250 250 250 240 226 150 150 550 500 450 450 450 450 400 400 350 300 300 300 260 250 250 250 250 250 240 226 150 150 111 loo loo foo 100 100 100 100 100 653 100 100 100 100 100 100 100 100 653 27.917 £27917 io-
Balsall Common Lions Club (CIO) A Charitable Incorporated Organlsation NOTES TO THE ACCOUNTS {CONTINUED) FOR THE PERIOD ENDED 30 JUNE 2024 11 Tan ible fixed assets Fundralslng equipment Other equipment Totsl Balsall Common Lions Club {CIO) has no Tangible Fixed Assets Cost At 1 July 2023 Additions Disposals At 30 June 2024 Depreciatlon At 1 July 2023 Charge for the year Disposals At 30 June 2024 Net book value At 30 June 2024 At 30 June 2023 12 Debtors 2024 2023 Prepayments 3,971 9,348 3,971 13 Creditorn: amounts fallln due wlthln one ear 2024 2023 Accrnals 606 980 606 980 14 Cre Itors: amounts fallin duea r more than one ear 2024 2023 There are no creditors falling due after more than one year 11
Balsall Common Lions Club (CIO) A Chan"tsble Incorporated Organisation NOTES TO THE ACCOUNTS (CONTINUED) FOR THE PERIOD ENDED 30 JUNE 2024 16 Anal 18 of charitable funds Analysls of unrestrictsd fund movements Balan¢e l Juty 2023 Incomlng Resources Resources Expended Balance Transfers 30 June 2024 Unrestrlcted funds General fund 24.473 50.965 {52.226) 23,212 Restricted funds There are no restricted funds Admln fund 1,554 11,208 (12,079) 26,027 62.173 164,306) 23,895 The general fund comprises funds raised and donations received which have not been restncted by the donors or designated by the Trustees for a particular use. The Trustees are entitled to allocate SLAch funds a5 they see fit towards the objects of the Club The admin fund is raised by contributions from the members, and is for use in the administration of the Club, in accordan with the Club's constitution. No funds raised from the public may be used for Club administrabon. 16 Anal 18 of net assets between fund8 Fund balances at 30 June 2024 are represented by'.- Unrestrlctod funds Restrlcted funds Admin fund Total Tangible fixed assets Current assets £ 23,212 683 £ 23,894 Creditors.. amount falling due within one year Creditors.. amounts falling due after more than one year £ 23,212 683 £ 23.894 12-