## **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** |**Receipts**
Administration Revenue Account (Page 2)
Activities Revenue Account (Page 3)
**Total Receipts**
District, Multiple District and International
dues and joining fees (Page 2)
Administration Account Expenses (Page 2)
Activities Expenses (Page 3)
**Total Payments**
**SURPLUS/(DEFICIT) OF INCOME**
**OVER EXPENDITURE**
Funds brought forward at 1 July 2021
Transfer to unrestricted funds
Transfer to Sleigh Renewal Funds
Funds carried forward at 30 June 2022|**Restricted**
**Funds**
**£**
-
**-**|**Restricted**
**Funds**
**£**
-
**-**|**Designated**
**Funds**
**£**
-
**-**|**Designated**
**Funds**
**£**
-
**-**|**2022**
**Unrestricted**
**Funds**
**£**
849
12,429|**2022**
**Unrestricted**
**Funds**
**£**
849
12,429|**2021**
**TOTAL**
**TOTAL**
**£**
**£**
849
517
12,429
7,388
13,278
7,905
1,135
1,298
455
90
12,195
12,205
13,785
13,592
(507)
(5,688)
21,897
27,585
-
-
-
-
21,390
21,897| |---|---|---|---|---|---|---|---| ||||||||| |||-||-||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) |**Note 2.**
**Fund Raising and Other Events**
**Activities - Restricted Funds**
Totals
**Activities - Unrestricted Funds**
Summer Fair - 2020 including returned deposits
Santa's Sleigh
Easter Eggs
Totals
**Note 3.**
**Activities - other expenditure**
Community service outings and events
Mileage/Travel
Fish and Chips
Sundry equipment repairs
Postage, stationery, advertising, copying etc.
Depreciation
Totals
**Note 4.**
**Activities - Designated expenditure**
Sleigh repairs
Sleigh insurance
Sleigh Fuel||**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** |**COST**
at 1 July 2021
Additions
Disposals
Scrapped items
at 30 June 2022
**DEPRECIATION**
at 1 July 2021
Charge for the year
Scrapped items
at 30 June 2022
**NET BOOK VALUE**
At 30 June 2022
At 30 June 2021||**Regalia**
**£**
95
-
-
-|**Equipment**
**£**
5,550
-
-
-|**Battricars**
**W/chairs**
**£**
-
-
-
-|**Santa's**
**Sleigh**
**£**
2,986
-
-
-
2,986
1,316
45
-
1,361
1,625
1,670||**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.