OpenCharities

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

← The Lions Club Of Tynedale

2025-06-30-accounts

Charity Number: 1173322

LIONS CLUB OF TYNEDALE

Report and Receipts and Payments Accounts for the year ended 30 June 2025

LIONS CLUB OF TYNEDALE

REFERENCE AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 30 JUNE 2025

CHARITY NUMBER: 1173322
TRUSTEES: Bernard Quinn (appointed 01/07/2025) President
Sue Taylor Secretary
Alan Brown Treasurer
Ian Cave Membership and PR
Hugh Williamson Health and Safety
Julia D’Auvergne Oake (resigned 30/06/2025)
Steven Forster (resigned 30/06/2025)
Jonathan Hill (appointed 01/07/2025)
Graham Morgan (resigned 30/06/2025)
PRINCIPAL ADDRESS: The Farmhouse
Cottonshopeburnfoot
Otterburn
Newcastle upon Tyne
NE19 1TF
BANKERS: Lloyds Bank plc
25 Gresham Street
London
EC2V 7HN
INDEPENDENT Gabrielle-Anne Keaveny FCIE
EXAMINER 12 Crag Bank Road
Carnforth
LA5 9EG

LIONS CLUB OF TYNEDALE

CONTENTS Page
Trustees’ Report 1 – 5
Independent Examiner’s Report 6
Receipts and Payments Accounts 7 – 8
Notes to the Accounts 9 – 11

LIONS CLUB OF TYNEDALE

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2025

Introduction

The Trustees present their report and the unaudited receipts and payments accounts for the year ended 30 June 2025.

Reference and administration information set out above forms part of this report. The receipts and payments accounts comply with the current statutory requirements and the requirements of the charity’s governing document.

OBJECTIVES AND ACTIVITIES

The Objects of the Lions Club of Tynedale (“the Club”) are such purposes as are exclusively charitable in England & Wales, including in particular:

  1. the advancement of citizenship by:

  2. 1.1. promoting the principles of good citizenship;

  3. 1.2. encouraging members to take an active interest in the civic, cultural, social and moral welfare of the community;

  4. 1.3. providing a forum for the open discussion of all matters of public interest; provided that partisan politics and sectarian religion shall not be debated by members;

  5. 1.4. encouraging service-minded people to serve their community without personal reward and encouraging the promotion of high ethical standards in commerce, industry, professions, public works and private endeavours;

  6. 1.5. supporting youth to develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals;

  7. promoting the Voluntary Sector for the public benefit by associating with local authorities in a common effort to advance education and provide facilities in the interests of social welfare for recreation or other leisure time occupation to improve the conditions of life of people in local, national and international communities;

  8. promoting volunteering;

  9. the relief of poverty and the relief of those in need in particular by providing humanitarian aid and disaster relief;

  10. the advancement of health or the saving of lives by preventing avoidable blindness, assisting disabled people to lead independent lives or helping to prevent or manage health issues;

  11. promoting for the benefit of the public the conservation protection and improvement of the physical and natural environment; and/or

  12. promoting community participation in healthy recreation.

The strategies employed to achieve the Club’s aims and objectives are to provide service and support by:

1

LIONS CLUB OF TYNEDALE

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2025

Public Benefit

In its approach to and execution of the above activities, Trustees follow the guidance issued by the Charity Commission on public benefit, including the guidance ‘public benefit: running a charity (PB2)’.

Grant Making

The grant making policy is reviewed annually. It confirms that grants can only be made in furtherance of the Club’s charitable objectives and describes the application process and grant making priorities.

Investment

The Club holds no investments other than reserve funds held in interest bearing deposit accounts and as such has no formal investment policy.

Volunteers

The Club has a volunteer policy and records all contributions.

2

LIONS CLUB OF TYNEDALE

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2025

ACHIEVEMENT AND PERFORMANCE

The Trustees believe the charity’s achievements match its objectives.

During the period of this report the Club offered financial support to 41 different organisations in the UK. Beneficiaries included many under-represented seldom-heard disadvantaged people and many of the organisations supported were in urgent need of the help the Club was able to provide. Through Lions Clubs International, the Club also contributed to disaster initiatives across the world, including in Ukraine and Spain.

However, the achievements of and the differences the Lions Club of Tynedale makes are related not only to financial support but, in addition, to the many hours of voluntary work provided. The Club works closely with other voluntary organisations in the area and it also maintains close links with neighbouring Lions Clubs, with a view to collaborating in activities and financial support to projects that are to the benefit of the joint communities.

In the year ended 30 June 2025, the Club’s volunteer commitment totalled a magnificent 5,600 hours, benefitting 4,000 people through 197 service activities.

FINANCIAL REVIEW

The Trustees are happy with the charity’s financial position at the end of the period.

Total income, including from donations and fundraising events, for the year ended 30 June 2025 was £39,122 (2024: £49,999). The reduction in income was mainly due to adverse weather conditions in June 2024 resulting in lower receipts from the Club’s main annual fundraiser Tynedale Beer and Cider Festival. The Club’s share of the funds from this joint venture with Tynedale Rugby Football Club was £20,949 (2024: £35,081). However, “Santa’s Sleigh” had a very successful season again in December 2024, raising a total of £5,737 including Gift Aid (2024: £5,547) and a young volunteer raised £1,662 by completing the “Swim the Wall” challenge, swimming the equivalent length of Hadrian’s Wall in Wentworth Leisure Centre swimming pool, Hexham.

Total expenditure was £39,956 (2024: £44,985) and as a result the charity made a deficit for the year of £834 (2024: £5,014 surplus).

Total cash funds at 30 June 2025 were £11,649 (2024: £12,482). Of these funds, £2,515 (2024: £3,298) were restricted reserves held for the Men’s Shed project and £2,236 (2024: £1,834) were restricted to the administrative and social costs of the Club. Unrestricted reserves therefore stood at £6,897 at 30 June 2025.

The Trustees have designated those unrestricted funds raised at the annual Hexham Fireworks, and held in a Community Saver account £2,602 (2024: £2,542), to be used to sustain that event going forward.

Assets retained by the charity for its own use, principally the Men’s shed, tools and

3

LIONS CLUB OF TYNEDALE

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2025

furniture and “Santa’s Sleigh” on a trailer, are shown with approximate current valuations, in Section B of the receipts and payments accounts.

The Club recognises the valuable contribution made by its volunteers and donors and would like to thank them very warmly for their support.

Reserves Policy

The reserves policy is considered and agreed by the Trustees and ratified by members.

Grant awards are only ever made from available cash. Members’ six-monthly contributions cover all Club administration costs including Lions UK and Lions International dues.

The Club operates three funds with individual policies:

At 30 June 2025, the unrestricted reserves held in the Charity fund stood at £6,897 and so this policy was met.

Risk Management

Where appropriate, policies and procedures or systems have been put in place to mitigate the risks the Club might face. These policies and procedures are reviewed annually or more frequently, on change of circumstances, to ensure that they continue to meet the needs of the Club. The policies and procedures to ensure the health and safety of all volunteers and beneficiaries of the Club include the risk assessment of all charitable activities.

The principal risk facing the Club is an ageing membership and a reducing number of new members, despite the continued well-earned recognition of the Club’s services, activities and grant making to other local charities and voluntary organisations. The need for the services of the Lions Club of Tynedale is ever increasing as charities in general are finding it much harder to attract the funding and volunteers they urgently need to continue their work. Yet the Club’s membership is falling.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governance

The Club is governed by its Charitable Incorporated Organisation (CIO) document dated 07 June 2017, and by the Constitutions and By-laws of Lions Clubs International, as revised from time to time.

Trustees and management

The Trustees are nominated by and voted upon by the members of the Club and have overall responsibility to ensure the Club operates in accordance with charity law and the Club’s CIO

4

LIONS CLUB OF TYNEDALE

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2025

document. The day-to-day running of the Club is overseen by the Club’s officers, elected each year by the members. The constitution states that the President acts as voluntary Chief Executive.

The Club operates democratically with each member having one vote in all its decision making. Club meetings are held at least once per month to receive reports and recommendations from the various Committees (Community Service; Membership and PR; Fundraising; Programme & Events) and vote on these. Members may also raise matters to a full Club meeting. Trustees consider the outcomes of members’ voting to ensure that they meet the Club’s aims as stated in the Constitution as a final authorisation.

The minimum number of Trustees is three and the maximum twelve. There are currently 6 appointed Trustees. All Trustees give their time voluntarily and receive no benefits from the charity. No Trustee received any remuneration for services as a trustee during the year ended 30 June 2025.

Trustee induction and training

Trustees are encouraged to read the Charity Commission guidance online and asked to review this annually to ensure that they understand their legal obligations under charity law. All Club members hold basic DBS check certificates.

Related parties and relationships with other organisations

The Club is a member of the International Association of Lions Clubs based in the US and affiliated with Lions District 105N and Lions Multiple District 105 for the UK.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The Trustees are responsible for maintaining proper accounting records which 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 Trustees 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.

Trustees who served during the year and up to the date of this report are set out under Legal and Administrative Information. In accordance with charity law, as the charity's trustees, we certify that:

Approved by the Trustees on 23 March 2026 and signed on their behalf by:

…………………………………….. Bernard Quinn (President)

5

LIONS CLUB OF TYNEDALE

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF LIONS CLUB OF TYNEDALE

I report to the charity trustees on my examination of the accounts of the Lions Club of Tynedale for the year ended 30 June 2025, which are set out on pages 7 to 11.

Respective responsibilities of trustees and examiner

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”).

It is my responsibility to:

Independent examiner’s statement

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

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Gabrielle-Anne Keaveny FCIE 12 Crag Bank Road Carnforth LA5 9EG

Date: 24/03/2026

6

LIONS CLUB OF TYNEDALE

RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

Section A Receipts and payments

Receipts
Activity donations
Charity events
Donations
Gift Aid HMRC
Men’s shed products
Member donations
Interest receivable
Sub total
Asset sales
TOTAL RECEIPTS
Payments
Activities
Cost of raising funds
District dues
Donations UK
Insurance
International dues
Lions Int donations
Men’s shed running
Repay HMRC Gift Aid
Prizes
Publicity/Advertising
Indep examination
Sub total
Asset purchases
Men’s shed equipment
Sub total
TOTAL PAYMENTS
Net of
receipts/payments
Transfers between
funds
Cash funds last year
Cash funds this year		 Charity
funds
(U/R)

£
-
30,748
-
1,669
-
-
94
32,511
-
32,511
-
898
-
29,173
-
-
1,761
-
-
622
210
300
32,964
-
-
32,964

(453)
-
7,351
6,897		 Shed
funds
(R)


£

-

-

102

-

150

-
-

252
-

252

-

-

-

-

233

-

-

529

-

-

-
-

762
272

272

1,035

(783)

-

3,298
2,515		 Admin
funds
(R)

£

2,769

-

-

1,031

-

2,560
-

6,360
-

6,360

2,787

-

1,647

-

-

1,278

-

-

245

-

-
-

5,957
-

-

5,957

402

-

1,834
2,236		 Total
funds
2025

£


2,769

30,748

102

2,700

150

2,560
94

39,122

-

39,122



2,787

898

1,647

29,173

233

1,278

1,761

529

245

622

210
300

39,683


272

272


39,956

(834)

-

12,482
11,649		 Total
funds
2024
£
1,673
43,109
384
2,234
664
1,935
-
49,999
-
49,999
1,164
565
1,377
37,076
205
1,225
1,200
1,262
-
551
-
275
44,900
85
85
44,985
5,014
-
7,468
12,482

7

LIOINS CLUB OF TYNEDALE RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

Section B Statement of assets and liabilities at the end of the period


Cash funds
Admin Account
Charity Account
Community Saver
Shed Account
TOTAL CASH FUNDS
Assets
retained for the
Club’s own use
Crockery, glasses, cutlery
etc
Display stand, pull ups,
tables,banners
Gazebo, weights, flags and
stands
Meeting paraphernalia
Men’s shed
Men’s shed tools and
furniture
President’s collar
Santa Sleigh on trailer
Tabbards, HiViz, collecting
buckets etc
LIABILITIES
Gift Aid adjustment		 Charity
funds (U/R)
Shed
funds (R)

£
£
-
-
4,295
-
2,602
-
-
2,515
6,897
2,515
Fund to which asset
belongs

Administration
Charity
Charity
Administration
Shed
Shed
Administration
Charity
Charity
Administration		 Admin
funds (R)
£
2,236
-
-
-
2,236
Current
Value
(approx) £
500
500
900
300
16,000
7,000
300
6,000
200
(257)

Approved by the Trustees on 23 March 2026 and signed on their behalf by:

Bernard Quinn, President and Chair of Trustees

8

LIONS CLUB OF TYNEDALE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

1. Accounting policies

a. Basis of preparation

The accounts have been prepared under the Receipts and Payments basis and comply with the appropriate legal requirements because the gross recorded income from all sources did not exceed £250,000 and the charity is not a company incorporated under the Companies Acts.

b. Format of accounts

The accounts have been presented in a similar format to the Charity Commission pro forma for Receipts and Payments accounts (CC16a) and therefore meet the Charity Commission requirements. The accounts summarise the movement of cash and cash equivalents into and out of the charity during the financial year and provide a statement of assets and liabilities at the year end. As such, these accounts are not required to show a ‘true and fair view’ of the charity’s financial activities. However, they have been prepared in a consistent way throughout the period and in the preceding year.

c. Judgements and estimates

Since the Receipts and Payments accounts are a factual statement, few judgements are necessary. The only source of estimation uncertainty at the reporting date is in the approximate valuations of the assets retained for the Club’s own use. These valuations do not have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

d. Volunteers

The value of the volunteer help received is not included in the accounts but is described and acknowledged in the trustees’ report.

e. Fund accounting

The Charity current account and Community Saver account comprise funds raised and donations received that have not been restricted by the donors for a particular use. These funds may be allocated towards any of the charitable objectives of the Club at the discretion of the Trustees, who have designated the funds held in the Community Saver account towards the continuation of the annual Hexham Fireworks display.

The Shed account funds are restricted to expenditure relating to the Men’s Shed project.

The Administration account funds are raised by contributions from the members and are restricted to use in the administration of the Club in accordance with the Club’s constitution. No funds raised from the public may be used for Club administration. Tynedale Lions runs a 100 Club for members and this has been consolidated within the Administration account.

9

LIONS CLUB OF TYNEDALE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

f. Irrecoverable VAT

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

g. Asset valuations

Assets retained for the Club’s own use are shown with appropriate estimates of current value.

2. Legal status of the charity

The charity is a Charitable Incorporated Organisation registered with the Charity Commission for England and Wales under Charity Number 1173322 and governed by its constitution dated 07 June 2017.

3. Corporation Tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

4. Liabilities

A liability (£257) has arisen owing to an accidental Gift Aid overclaim. This will be corrected in the next Gift Aid submission to HMRC.

5. Analysis of movements in restricted funds

Shed fund
Administration
fund
Total		 At 01 July
2024

£
3,298
1,834
5,132		 Income
£

252
6,360

6,612		 Expenditure
£

(1,035)
(5,958)

(6,993)		 Transfers
£

-
-

-		 At 30 June
2025
£
2,515
2,236
4,751

Name of restricted fund Description, nature and purposes of the fund

Shed fund Administration fund

Towards the Men’s Shed project

[The administration and social costs of the Lions ] Club of Tynedale, including International, MultiDistrict and District fees

10

LIONS CLUB OF TYNEDALE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

6. Analysis of movement in unrestricted funds

General fund
Designated
fund
Total		 At 01 July
2024

£
4,809
2,542
7,351		 Income
£

29,908
2,603

32,511		 Expenditure
£

(31,164)
(1,800)

(32,964)		 Transfers
£

742
(742)

-		 At 30 June
2025
£
4,295
2,602
6,897

Name of unrestricted fund Description, nature and purposes of the fund

General fund Any charitable objectives of the Club Designated fund Hexham annual fireworks display

11