Charity Registration No. 1173183 Balsall Common Lions Club (CIO) A Charitable Incorporated Organlsation TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
Balsall Common Lions Club (CIO) A Charitable Incorporated Organisation LEGAL AND ADMINISTRATIVE INFORMATION Trustees Chairman M Edkins Appointed Isl July 2020 Whiffield Appointed 25th May 2017 J Phelps Appointed 1 sl July 2021 M. Matsden Appointed I st July 2022 S Meakin Appointed 1st July 2021 J 81unt Appointed 17th April 2024 G Hover Appointed 1st July 2024 A.Pembènon ReSned 1st July 2024 Secretary Treasurer Secfelary lo the Truslea$ Whitheld Charlty Numb8r 1173183 Principal Add89 e Hawkswood Drive Balsall Common Coventry CVI 7RD Bankers HSBC 34 Poplar Rd Solihull B91 3AF
Balsall Common Lions Club (CIO) A Charitable Incorporated Organlsation CONTENTS Pa Trustee$, Report Independent Examinerfs Report Statement of financial activities for the year Balance Sheet Notes lo the financial statements 7-12
Balsall Common Lions Club (CIO) A Charitable Incorporated Organisation TRUSTEES ANNUAL REPORT FOR THE PERIOD ENDED 30 JUNE 2025 Histo èctives and a¢ ivltlg of the Tru The Club is ) mombor of the International Association of Lions Clubs, and was established as 8 Charitable Incorporated Organisation (CIO) on 25th May 2017. Ils activities commenced on 1st July 2017 when Balsall Common Lions Giub Charitable Trust I Charity Numbar 10784011 ceased operating.on 30 January 2018 an order to aulhorise th8 transfer of assets and liabilities and the giving of an indemnity under section 105 of the Charities Act 2011 was issued by the Charity Commission for England and Wales enabling the trust8es to transfer ine ftjnds of Balsall Common Lions Charity Trust to the new Balsall Common Lions Club CIO 1173183 Tha Club8 objects and acllvltles are '. The adVanrnent of good Citizenship by promobng the principles of good citizenship through encouraging members to tske an active Interest in the Civic, Cultural, Soci81 and Moral Welfare of the Community To encourage servico minded people lo serye their community To support youth lo devèlop their sk111s. capacities and capabilities lo enable thom to parh'cipate in society 95 m8tUTe and fesponslble individuals To promote the Voluf)tary sector for the public benefit by associatin9 Wlth Local Authorities in a common effort to advanco education and provide facilities in the interests of social welfare lor recreation and othefother liesure time occupation to improv8 the conditions of life of people in Local, National, and Intmaional Communities. in particular promote volunte8ring To lieve poverty provide to those in need Hum8nltarian Aid ano Disaster Relief The advancement of Health or the saving of lives by prevenb'ng avoidable blindness, assisting disabled people to lead independent lives or helping toprevent or manage health issues To promote for the benefit to the public the consèrvation, protection and improvement of the physical and natLbral environment, and promoting Community participation in healthy racreation Throughout the year, the Truslg85 have paid regard to thè Charity Commission's guidancé on public benèfit in dealing with the objectlVe5 and 8¢tivities of the Club. The Club relies on the surpluses made on fundraising events, and direct donations from the public, to provid• the funds wlth which to cary out its objectives. All adminislralive expenses of the Club are met from subscriptions paid by its members. There h8s been no change in thèse policies during the ye8r. The work of the CIO is carried out entirely by volunteeTS, From time to lime as appTopriale, the Club work$ closely with other local and national agencies, with other Lions Clubs, and with Lions Clubs International to achieve Ils objeelives. Mana omant and The Club is govemed by its CIO document dated 25th May 2017. and by the Conslitulions and 8y-Laws of Lions Clubs Intemational, as revised from time to lime. Ttt8 Trustees are appointed in acordance with the Trust Deed by the memb8rs of the Club, and h8v8 overall responsibility lo ensure that the Club operates in accordance with Charity law and the Club's CIO document. The day-to4ay running of the Club is overseen by the Trustees, and they form such committees as it deems appropriate for the effective running of the Club. All business of the Club is ralili8d by the members in general meetings, which meetlngs are held at least once per month.. The Club Is ably supported by the volunteer seNic*s of its members and others. overnan¢• arrnn eme Tru8tee8 Details of the Trustee5 who have served throughout the year are set oul under legal And administrative informatlon at the front of th&se acwunts.
Balsall Common Lions Club (CIO) A Charitable Incorporated Organisation TRUSTEES ANNUAL REPORT (CONTINUED) FOR THE PERIOD ENDED 30 JUNE 2025 Flnanclal revlew Investment ollG re8eThes and rlgk ThèTrusteos present théir accountg for the pÉriod onded 30th June 2025. The Club has continued with direct appeals lo raise Funds for specific projects and volunteers hav8 given freely of their tsme lo serve. such as foodbank collection and helping al the ongoing COVID innocu11ion clinics. Ineome for the period was £69.477 as shown in notes 3 & 4 of the FinanGi81 Statements. All Fund raising Activities were profitsbl8. The Donations as listed in note 1 Ob to the Finanual Statement. It is the policy of the Club to maintain unrostricted fvnds only to the ext8nt that they are expected to be required wrthin Ihe fr)rsee8ble future to meet the objeGtives of the Club. The adequacy of the reserves policy is reviewed periodically, The Trustees have considered thé m8jor risks to which the Club is exposed to satisfy themselv85 th8t systems a in place to mitigate those risks. S•r¥lc• Actlvltle8 Communl During the period to June 20235 the Club was 8Ctive providing Ir8nsporting alderty to weekly Lunch club events and Help the Aged events, workin9 Wlth volunteer5 from Balsall & Berkswell Crickel Club, Balsall Rugby Club, Hornets Football Club. local Scout Groups essential funds have been provided to support youth sports activities, We work with the Community lor the Communlty, recogni5ing those who help us at an annual PSenlion Evening. Nationally we have donated lo Lions Clubs UK Disaster Fund to enable local Llons recover from disaster5 such a5 flooding . Internationally we hav8 donated lo Lions Club International Foundation lo assist those hil by natural and man made disasl8rs and tho waf in Ukraine. In the year to June 2025 the Club again orggnised 4 collectsons for loGal food banks,we estsm8te that value ol the Donation5 of food and loilelri8s 8xceeded £14,000. The fL¢nd raising activities arg detailed in the Accounts Notes 4 and 7 on pages 8 and 9. All have been $ucces8ful in attr8Gting support from the Community. Futurn Plans and Outlook The Club will continue lo support he Community both proaclivlèy and wh•n r•qu•$l8d.. .Wo will continue lo partnèr with other local groups to ensure events continue to rais8 funds to m8et our objectives. The work within Solihull with the si¥ other Lion8 Clubs is important to provide significant SLtpport to lo¢al group$ working for the Solihull Community. We will continue to promote our work through Social Media, not to sgek praise but to interest more people lo volunteer as membars to enable us to continue our work long 18mi. e are con11denl the Club operates in a financially prudènt manner. see paragr8ph Financial review. investsnenl policy, reserves and risk above
Balsall Common Lions Club (CIO) A Charitsble Incorporated Organisation TRUSTEES ANNUAL REPORT {CONTINUED) FOR THE PERIOD ENDED 30 JUNE 2025 Statement of tru8teo8' res onslbllltles Charity law fequire5 the trustees to prepare financial statements for each financial year which show a true and fair view of the stale of affairs of the charity and of Ils financial aetivities for that period. In preparing the financial statements the Trustees are required to.. Select suitable accounting policies and then apply them consistently.. Make sound judgements and estimatas that are 8$onable and prudent., Slate whether applirAble accountsng standards and staternents of recommended practice have been followed, subject to any departures disclosed and explained in th& financial stslem8nts', and Prepare the financial slatem9nts on thé going concern basis unless il is inappropriate to presume that the charity will continué in business. The Trustees are responsible lor maintaining proper 8ccounb.ng records which disclos8 with reasonable accuracy at any lime the financial position of the charity and to enable them to ensure that the finan¢i81 statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of th8 charity and for taking reasonable steps for the prevention and detection of fraud or olh8f Irr8gulaflties. Approved by the Trustees on 20th April 2026 and signed on their behalf. Mark Whitfield Mark whitfbeLd Trustee and Secretary 2024 - 2025
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 ol the Balsall Common Lions Club ICIOI for the year ended 30 June 2025, which are set out on pag@s 5 to 12 The Club was established as a Charitable Incorporated Organisalion on 25th May 2017 The Club's Iruslees consider that an audit is not required for this yeaf (under section 1H of the Charities Act 2011 (the Aclll and that, by its Constitution. an independent examination is needed. 11 is my responsibility to.. examine the accounts lunder section 145 of the Acti., to follow the procedures laid down in the Gen&ral Directions given by the Charity Commission lunder section 14515llbl of the Act). and lo state whether parti'cular matters have come to my attention. Basls of Independent examlnefs report My examination was carried out in accordance wlh the General Directsons given by ttte Charity Commissioners. An examination Includes a review of the accountin9 recofds kept by the charity and a cornparison of the accounts presented with those records. It also includes consideration ot any unusual items or disclosures in the accounts, and seeking èxplanations froin you as tru51ees concerning any such Matters. The procedures 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 the accounts. Independent examlnef8 Statement In the course of my examination. no mattér has come to my att&nlion'. which gives me reasonable cause lo believe that in any material respect the trustees have not met the requirements lo ensure that.. proper accounting e0rdS are kept lin accordance with section 130 01 the 2011 Act).. and a¢¢ounis are prepared which agree with th8 accounting records and comply with the accounting requirements of the Act.. or 121 to which, in my opinion, attention should be drawn in QTdeT lo enable a proper understanding of the accounts lo be reached. pebert) FCA 27th ApriL 2026
Balsall Common Lions Club (CIO) A Charitable Incorporated Organisation STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 30 JUNE 2025 Unrestrlctod Restrlcted Admln Total Total fund8 funds funds 2025 2024 Notes INCOMING RESOURCE From generated funds:. Grants and donations 3.190 £ 5,655 8,845 8.832 Fund Raising Events 58,290 £ 58,290 45,165 Investment incorne Members, Events £ 2.342 2,342 8.178 61.480 7,997 £ 69,477 62,173 Frorn charltable actlvltle8:. TOTAL INCOM5NG RESOURCES 61,480 £ 7,997 £ 69,477 82,173 RESOURCES EXPENDED Cost of generatlng funds: Fundraising events 18,954 £ 18,954 24,309 Charltsble actlvltles Donations and grants Ioalb £ 24,385 £ 5,044 £ 29.429 31,482 Members, Events 1,706 1,706 7,376 Admlnistratlon c08ts 2,831 2,831 1,138 TOTAL RESOURCES EXPENDED 43,340 9.581 52,920 64,30S Net loutgolnolllncomlng resources before transfor8 18,140 11,584} 16,556 12,1321 Transfers between funds 15 NET MOVEMENT IN FUNDS 18.140 11,5841 16,556 12,1321 Fund balances at1 July 2024 23,212 23,895 26.027 FUND BALANCES AT 30 JUNE 2025 41,352 19011 40,451 23,895 The statement of financial activitie5 inclues all gains and10sses recognised in the year. All income and expenditure derives from continuing a¢livilie5
Balsall Common Lions Club (CIO) A Charitable Incorporated Organisation BALANCE SHEET FOR THE PERIOD ENDED 30 JUNE 2025 2025 2024 Notes FIXED ASSETS Tangible assets 11 CURRENT ASSETS Stocks Debtors Cash al bank and In hand 12 9,348 15,153 40,451 40,451 24,501 CREDITORS.. amounts falllng due wlthln one year 13 606 NET CURRENT ASSETS 40,451 23,895 TOTAL ASSETS LESS CURRENT LIABILITIES 40.451 23,895 CREDITORS.. amounts falllng due after more than ong year 14 TOTAL NET ASSETS 40,451 23,895 ACCUMULATED FUNDS Unrestricted funds Re81ricted funds Admin fund 16 41.352 23,212 16 16 19011 683 40,451 23,895 The notes attached form part of Ihese accounts The accounts were approved by the Trustees on April 2028 and signed on their behalf. Michael Edkins Mike Ed¥2iS Trustee and Chairman 2024 - 2025
Balsall Common Lions Club (CIO) A Charitable InGorporated Qrganisation NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 30 JUNE 2025 1 Accountin olicies The Dalsall Common Lions Club is a Charitable Incorporated Organi¥8tion reglstered with the Charity Commission in England and Wales (number 1173183). The registered offi is al 6 Hawkswood Drive. Balsall Common, CV7 7RD al Basis of preparation Tha financial statements are prepared under the historical cost convention. and in accordance with applicable accounting standards (including FRS102. "The Financial Reporting Standard applicable in the UK and R8public of Ireland"). the Charities SORP IFRS10212015 IAccounting and Reporting by Chariliesl and the Charities Act 2011 These financial ststements are prepared in GBP Sterling, rounded to the nearest pound, which is the fLsnclional currency of the Lions Club. Assets and liabilities are initially recognised at historic cost or transaction value unless otherwise slated in these notes. The Balsall Common Lions Club meets the definition of a public benolit entity under FRS102. The Trustees wnsider that there are no material uncertainties about the Lions Club's ability lo continue as a going concern. b) Incomlng resour¢os Voluntary income, including donations. gifts, legacies and grants, are fecognised where the is entitlement and certainty of receipt, and the amount can be measured with sufficient reliability. Such income is only deferred when.. The donor specifie5 trat the grant or donation musl only be used in future accounting periods OT The donor has imposed conditions which musl be met before the charity has unconditional enlillement. Fundraising income and members, contributions are recognised when they fall due. c) Volunteer8 and donated 8ervlces and facllltles The value of Services provided by volunteers is not incorporated into these financial statements. Further details of the invaluable wntribulion made by volunteers can be found in the trustees, annual report. Where services are provided to the Club as a donation that would normally be purchas8d from a third party. thls contribution Is recognlsed In the flnanclal statements al an estimate based on the value ol the contrtbulion to the charity. dl Resource8 expended Expenditure is recognised when a liability is inCurd. Costs of generating funds are those incurre¢J in running fundraising events and in attracting volun18ry income. Charitable activities include @xpenditure made in lurthering the objectives of the Club, and in promoting volunteerism. Governance costs include those incurred in the governanee of the charity and its ass@Is and are primarily associated with conslilulional and charity law requirements. e) Tanglble fixed assets Assets costing £250 or more are capilalised al cost. Tangible assets are slated al cost less depreciation Depreciation is provided on all assets at rates calculated lo write off the cost ol the 8ssels over ils expected useful life as tollows'.- Fundraising equipment Other equipment 20% straight line 150A straight line fl Stocks Stock is valued at the lower of cost and nel realisable value. gl Cash at bank and in hand Included within cash al bank and in hand th8re are no deposit balances h) Forelgn Currency Tran$a¢tlon$ Monetary assets and liabilities denominated in foreign currenci@s are translated into sterling at the rate of exchange ruling al the balance sheet dale. Transactions in foreign currencies are recorded at the rate ruling at the date of e transaction. All differences are taken lo the statement of financial acbvilies.
Balsall Common Lions Club (CIO) A Charitable Incorporated Organisation NOTES TO THE ACCOUNTS (CONTINUED) FOR THE PERIOD ENDED 30 JUNE 2025 2 Taxation The Club is a Charitable Incorporated Oroanisalion reoisieied with the Chariy Commission in England and Wales. Therefore, it is exempl from laxalion on its income and gains where they are applied for charitable purposes. The Club is regisl&red lor GifL4id 3 Volunta Income Unrestrl¢ted fundy Restrlcted funds Admln fund Totsl 2024 Total 2024 Grants & Donations Sundry Donations Disaster Collections 100 Club Food bank collections Members Dues 1.498 1,498 2,483 333 1,858 1,126 3,032 1.242 450 1,242 450 5,655 5,655 3.190 5,655 8,845 8,832 4 A tlvltlos for eneratSn fund8 Unre8trl¢ted funds Re8trlcted funds Admln fund Total 2025 Total 2024 Fireworks extrava9anza Beerfest 25 Blues Brothers Tribute Concert Xmas Float Prime Numbers Concert Dandy Oompah Band 60's Night Food Bank Collection Quiz Niqhls Coop Orchestra 3 Small Fund Raising events 9 events for Club members 28.963 15,208 £ 28,963 15,208 12,873 14,801 2,526 8,276 2,082 1,793 6.163 6,163 £ 1,695.52 2,881 1.696 2,881 2,243 593 544 2,243 593 2,268 547 2.200 2,200 7.723 Funds from Member8 al meetings 142 142 453 58.290 2,342 £ 60,632 53,342 S Inve3tment Income Unrestrlcted funds Restrictod fund8 Admln fund Total 2025 Total 2024 The Charitry does not hold any investments 6 Income from charltable actlvlties Unrestrlcted funds Restrlcted funds Admln fund Total 2025 Total 2024 There are rTro chariiable activities creating Income
Balsall Common Lions Club (CIO) A Charitable Incorporated Organisation NOTES TO THE ACCOUNTS {CONTINUED) FOR THE PERIOD ENDED 30 JUNE 2025 7 Cost of 8neratin funds Unrestrlcted funds RostrfGtod funds Admin fund Total 2025 Total 2024 Fireworks extravaganza Beerfesl 25 Blues Brothers Tribute Concert Xmas Float Piime Numbers Concert Dandy Oompah Band 60's Ni9ht Food Bank Collection Quiz Nights Coop Orchestra Small Fund Raislng even15 9 events lor Club members Funds from Members at meellngs 7.983 8,202 £ 7,983 È 8,202 9.430 10,442 1.441 796 833 1.387 796 796 833 1.140 833 1,140 1,706 1,706 7.376 18,954 1,706 £ 20,680 31,685 rn IA mlnlstra Unrestrict8d fund8 Restrlctgd lunds Admln fund Total 2024 Total 2023 Aéminislralion ¢o$ls £ 2,831 £ 1,138 £ 2.831 ASI costs of atsmlnlslralion and Governance are funded by the mombers from dues and membgfs only social events £ 1,138 Tr There were no employe•$ during the ye8r12024'. none}. Nong of the Tru8lpe$ was p8id any rgmuneralion or expenses by the charity during the yeaf12024.' none) in their capacity a6 Trustee8. Unrestrleted funds RMtrlcted funds Admln lund Total 2025 Total 2024 Members. actlvltles Lions District 105 C¥N dues Lions MD105 dues Lions Clubs Inlernalion81 dues 300 2.380 2,364 300 £ 2,380 £ 2.364 322 1,488 1.755 5,044 5.044 3,565
Balsall Common Lions Club {ClO) A Charitable Incorporated Organisation NOTES TO THE ACCOUNTS (CONTINUEDI FOR THE PERIOD ENDED 30 JUNE 2025 lob Charitsble Activiti08 Unre8tri¢ted fun08 Restricted funds Admin fund Total 2026 Total 2024 Lant Sports Association Heart of England School Lions Clubs Lnternational Foundatlon Berk5well Primary School 8alsall Common Village hall Baby Llfeline lolse Cowley Speclal bedchlld eed Community Orchard Ba15all an¢J Berkswell Hornets Balsall Rugby Club Juniors Carriers ol Hope Shine 8 Llght VASA Warwlck Young Carers Balsal Common Scouts Britlsh Leglon Poppy Appeal 3,200.00 2.350.00 1,800.00 1.494.00 1.249.00 1,000.00 1.000,00 850.00 670.00 £ 3,200 £ 2,350 £ 1,800 £ 1.494 £ 1.249 £ 1,000 £ 1.000 850 870 800 600 500 500 500 500 500 600.00 sc.00 500.00 500.00 500.00 500.00 500 00 Moorfields Lions Korle Bu Eye Centre Arokjnd A9aln Bethany5 Coventry Foodbank Alzhelmer's Research UK Coventry 53 Scouis (Bwerk5Y4elll Balsall and Berkswell Cricket Club Juniors Lily Mae Age UK Sollhull Acorns Chlldren's Hospice Barston Fete Brightsldes Charlty Stslihull Young Carers Fast Aid Helplng Hands BC Memories Café 400.00 400 400 400 400 350 350 350 350 301 250 250 250 240 200 200 150 120 100 100 100 100 100 £ 1,611 400.00 400.00 400 00 350 00 350.00 350.00 350.00 301.22 250.00 250.00 250.00 240.00 200.00 2(x) 00 150.00 Lions Message In A Bottle Blessed Robert Grlssold Church ATC Konilwtsrth 120.00 100.00 100.00 Mlkeys Wlsh Gurkha Welfare Trust RLNI Donationsof less than £100 100.00 100.00 100.00 1.811.00 £24385 £27917 10
Balsall Common Lions Club (CIO) A Charitable Incorporated Organisatlon NOTES TO THE ACCOUNTS (CONTINUED FOR THE PERIOD ENDED 30 JUNE 2025 11 Tan Ible flxed assets Fundralslng equlpment Other equlpment Total Bal8811 Common Llons Club (CIO) has no Tanglble Fixed Assets Cost At 1 July 2023 Additions Disposals AI 30 June 2024 Depreclatlon At 1 July 2023 Charge for the year Disposals At 30 June 2024 Net book value AI 30 June 2024 AI 30 June 2023 12 Dobtorn 2026 2024 Prepayments 9.348 9,348 13 Credltofs: amounts fallln due wlthln one ear 2025 2024 Accruals 606 606 14 C ditorn: am unts fallin due aft r more than ono 2025 2024 There are no creditors falling due after more than one year 11
Balsall Common Lions Club {ClO) A Charitable Incorporated Organisation NOTES TO THE ACCOUNTS ICONTINUED) FOR THE PERIOD ENDED 30 JUNE 2025 15 Anal sls of ¢harltable funds Analysis of unrestricted fund movements Balance l July 2024 Incoming Re8ource8 Resources Expended Balance Transfers 30 June 2025 Unrostrlcted funds Gener81 fund 23,212 61,480 143.3401 41.352 Restrlcted funds Tttere are no réstrieled funds Admln fund 683 7,997 (9,5611 1901} 23.895 69,477 152,9221 40,451 The general fund comprises funds raised and donations received which have not been restricted by the donors or designated by the Trustees for a particular use. The Trustees are entitled lo allocate SUGh funds as they see fil towards the objects of the Club The admin fund Is raised by contributions Irom the members, and is lor use in the administration of the Club, in accordance with the Club's constittjtson. No funds raised from the public may be used for Club administration. 16 Anal 818 of net a89?ts between funds Fund balan$ al 30 June 2025 are represented by'.- Unr?8trl¢ted funds Ro8trlcted funds Admln fund Total Tangible fixed assets Current assets Creditors.. amount falling due within one year Creditors. 8mounls f811in9 due after more than one year £ 41,352 901 £ 40,451 £ 41.352 901 £ 40,451 12-