2022-06-30-accounts - Easingwold District Lions Club (CIO)

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EASINGWOLD DISTRICT LIONS CLUB CIO

(Charity Number 1178035)

FINANCIAL ACCOUNTS & INDEPENDENT EXAMINERS REPORT For the year ended 30 June 2022

TRUSTEES President Secretary John Sutherland Lion Linda Walton Treasurer Lion Tina Wilding

BANKERS Barclays Bank plc, Easingwold, York

EASINGWOLD DISTRICT LIONS CLUB

Independent Examiner’s Report to the Trustees of Easingwold District Lions Club

I report to the trustees on my examination of the accounts of the above charity (“the Club”) for the year ended 30 June 2022.

Responsibilities and basis As the charity's trustees, you are responsible for the preparation of the of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

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

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 gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

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.

Examiner: Hayden Priest Chartered Accountant Date 24 April 2023

UHY Calvert Smith Heritage House, Murton Way, York, YO19 5UW

EASINGWOLD DISTRICT LIONS CLUB

________________	________________
Independent Examiner’s Report
	Page
Financial Statements
Receipts and payments account	1
Administration Revenue account	2
Activities Revenue account	3
Balance sheet	4
Notes to the accounts	5 - 7
Lion’s Purposes, Code of Ethics

Page 1

EASINGWOLD DISTRICT LIONS CLUB

RECEIPTS AND PAYMENTS ACCOUNT For the year ended 30 June 2022

Restricted Funds £ - -	Designated Funds £ - -	2022 Unrestricted Funds £ 849 12,429

-	-	13,278
- - -	- - -	1,135 455 12,195
-	-	13,785
- - - -	- 5,122 500	(507) 16,774 (500)
-	5,622	15,767

Page 2

EASINGWOLD DISTRICT LIONS CLUB

ADMINISTRATION REVENUE ACCOUNT For the year ended 30 June 2022

INCOME Subscriptions Less Dues & Joining Fees [International, Multiple District & District] Charter Dinner Donations - members Member donations from book sale,quiz,marshalling Miscellaneous Trips, social EXPENDITURE Charter Dinner (deposit refunds) Fees/licences Clothing, badges Room hire & Storage Stationery/photocopying/postage etc. Trips, social Miscellaneous SURPLUS/(DEFICIT) OF INCOME OVER EXPENDITURE Accumulated balance at 01 July 2021 ACCUMULATED BALANCE at 30 JUNE 2022	2022 £ 43 103 - 258 52	2021 £ £ £ 805 455 1,135 1,298 (330) (843) - 16 62 - - - - 28 - (286) (781) - - - - - - 90 (455) (90) (741) (871) 938 1,809 197 938

Page 3

EASINGWOLD DISTRICT LIONS CLUB

ACTIVITIES REVENUE ACCOUNT For the year ended 30 June 2022

INCOME From Voluntary Sources Donations Gift Aid claim Fund raising events [ see Note 2. ] Income regarding Other Expenditure [ see Note 3. ] From Assets Bank Interest (Deposit a/c) Total Receipts EXPENDITURE Fund raising events [ see Note 2. ] Direct Charitable Expenditure [ see Note 6. ] Other Expenditure [ see Note 3. ] Surplus/(Deficit) of Income over Expenditure for the year Accumulated balance as at 1 July 2021 Transfer to/from Sleigh Renewal Funds Accumulated balance at 30 June 2022		Restricted Funds £ - - - - - - - - - - - - -		Designated Funds - - - - -	Unrestricted Funds £ 2,509 - 7,689 2,230 0	2022 2021 TOTAL TOTAL £ £ 2,509 394 - 2,425 7,689 2,479 2,230 2,088 0 1 12,429 7,388 456 165 6,159 5,415 5,580 6,625 12,195 12,205 234 (4,817) 20,959 25,776 - - 21,193 20,959
				-	12,429
				- - -	456 6,159 5,580
				-	12,195
				- 5,122 500	234 15,837 (500)
				5,622	15,571

Page 4

EASINGWOLD DISTRICT LIONS CLUB

BALANCE SHEET

For the year ended 30 June 2022

		2022		2021
		£	£	£	£
FIXED ASSETS	Note
Tangible Assets	7		4,310		4,525
ACCOUNTS RECEIVABLE
BALANCES AT BANK
Administration Current Account		624		1,122
Activities Trust Current Account		16,450		11,320
Activities Trust Premium Account		-		4,924
			17,074		17,366
Petty Cash - Administration		6		6
Petty Cash - Activities		-		-
			6		6
ACCOUNTS PAYABLE:			-		-
TOTAL ASSETS LESS LIABILITIES			21,390		21,897
REPRESENTED BY:
Surplus/(Deficit) on Administration Revenue Account			197		938
Surplus on Summary Activities Revenue Account			15,571		15,837
Suplus on Sleigh Renewal Funds			5,622		5,122
TOTAL FUNDS			21,390		21,897
Approved:	Date: 22 April 2023
President:	John Sutherland
Treasurer:	Tina Wilding

Page 5

EASINGWOLD DISTRICT LIONS CLUB

NOTES TO THE ACCOUNTS For the year ended 30 June 2022

Note 1. Basis of Preparation

The financial statements have been prepared on a receipts and payments basis.

From 1 July 2018 the Club is treated as a CIO (Charitable Incorporated Organisation)

Income £ - - £ 6,035 1,654 7,689 £ 2,230 2,230 £	Expenditure £ - - £ 100 356 456 £ 917 175 3,745 89 438 215 5,580 £	Surplus £ -
		-
		£ - 5,935 1,298 -
		7,233
		£ - 917 175 1,514 89 438 215
		3,350
		£
-	-	-

Note 5. Trustees Expenses

Trustees were only reimbursed for specific charitable expenses - no other expenses were paid in this year and last.

Page 6

EASINGWOLD DISTRICT LIONS CLUB

DIRECT CHARITABLE EXPENDITURE

For the year ended 30 June 2022

Note 6. Direct Charitable Expenditure

te 6. Direct Charitable Expenditure 1 Alne Cricket Club 2 Easingwold Youth Council 3 Filey Holiday money 4 A Fundell - Raleigh Trip 5 Reclining chair 6 Easingwold Town Council 7 Singing for All 8 Spreinghill Court - Bench 9 Skelton Parish Council 10 Kurts Club 11 Hambleton Quilters 12 Royal British Legion 13 Easingwold Town Band 14 LCI Medic Alert 15 LCI Ukraine 16 Scouts Total	£ 100 100 405 500 779 75 350 400 60 240 100 100 100 600 2000 250
	6,159.00

Note 7. - 2021 Income

It was noted, after the accounts were finalised for the year ended 30 June 2021, £2,425 was recorded as Gift Aid income rather than a charitable expenditure grant that had been returned to the Lions, due to the equipment not being purchased that the grant was made for.

Page 7

EASINGWOLD DISTRICT LIONS CLUB

NOTES TO THE ACCOUNTS For the year ended 30 June 2022

Note 8. Tangible Assets

Regalia £ 95 - - -	Equipment £ 5,550 - - -	Battricars W/chairs £ - - - -	TOTAL £ 8,631 - - -
95	5,550	-	8,631
95 - -	2,695 170 -	- - -	4,106 215 -
95	2,865	-	4,321
-	2,685	-	4,310
-	2,855	-	4,525

Note The rate of depreciation charge is based on the treasurer's estimate of the useful life of the assets.

No items were sold or disposed of in the year.

LIONS CLUB INTERNATIONAL PURPOSES

To create and foster a spirit of understanding among the peoples of the world.
To promote the principles of good government and good citizenship.
To take an active interest in civic, cultural, social and moral welfare of the community.
To unite the clubs in the bonds of friendship, good fellowship and mutual understanding.
To provide a forum for the open discussion of all matters of public interest; provided, however, that partisan politics and sectarian religion shall not be debated by club members.
To encourage service-minded people to serve their community without personal financial reward, and to encourage efficiency and promote high ethical standards in commerce, industry, professions, public works and private endeavours.

MISSION STATEMENT

To create and foster a spirit of understanding among all people for humanitarian needs by providing voluntary services through community involvement and international cooperation.

LIONS Code of Ethics

To show my faith in the worthiness of my vocation by industrious application to the end that I may merit a reputation for quality of service.
To seek success and to demand all fair remuneration or profit as my just due, but to accept no profit or success at the price of my own self-respect lost because of unfair advantage taken or because of questionable acts on my part.
To remember that in building up in my business it is not necessary to tear down another’s; to be loyal to my clients or customers and true to myself.
Whenever a doubt arises as to the right or ethics of my position or action towards others, to resolve such doubt against myself.
To hold friendship as an end and not a means. To hold that true friendship exists not on account of the service performed by one to another, but that true friendship demands nothing but accepts service in the spirit in which it is given.
Always bear in mind my obligations as a citizen to my nation, my state and my community, and to give them my unswerving loyalty in word, act and deed. To give them freely of my time, labour and means.
To aid others by giving my sympathy to those in distress, my aid to the weak and my substance to the needy.
To be careful with my criticism and liberal with my prai se; to build up and not destroy.