EASINGWOLD DISTRICT LIONS CLUB CIO
(Charity Number 1178035) FINANCIAL ACCOUNTS & INDEPENDENT EXAMINERS REPORT For the year ended 30 June 2023
TRUSTEES President Secretary John Sutherland Lion Linda Walton Shelagh Kenny – from July 23 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 2023.
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:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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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 22 April 2024
UHY Calvert Smith Heritage House, Murton Way, York, YO19 5UW
EASINGWOLD DISTRICT LIONS CLUB
| ________________ | ________________ |
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| 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 2023
| 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 2022 Transfer to unrestricted funds Transfer to Sleigh Renewal Funds Funds carried forward at 30 June 2023 |
Restricted Funds £ - - - - - - - - - - - - |
Designated Funds £ - - - - - - - - 5,622 - 5,622 |
2023 Unrestricted Funds £ 1,725 18,093 19,818 1,135 739 12,207 14,081 5,736 15,768 - 21,504 |
TOTAL £ 1,725 18,093 19,818 1,135 739 12,207 14,081 5,736 21,390 - - 27,126 |
2022 TOTAL £ 849 12,429 13,278 1,135 455 12,195 13,785 (507) 21,897 - - 21,390 |
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Page 2
EASINGWOLD DISTRICT LIONS CLUB
ADMINISTRATION REVENUE ACCOUNT For the year ended 30 June 2023
| INCOME Subscriptions Less Dues & Joining Fees [International, Multiple District & District] Charter Dinner Donations - members Member donations from book sale,quiz,marshalling Miscellaneous Trips, social and events EXPENDITURE Charter Dinner (deposit refunds) Fees/licences Clothing, badges Room hire & Storage Stationery/photocopying/postage etc. Trips, social and events Mileage Miscellaneous SURPLUS/(DEFICIT) OF INCOME OVER EXPENDITURE Accumulated balance at 01 July 2022 ACCUMULATED BALANCE at 30 JUNE 2023 |
2023 £ 45 98 - 342 4 137 47 66 |
£ 1,055 1,135 (80) - 20 - - 650 590 (739) (149) 197 48 |
2022 £ 43 103 - 258 - 52 |
£ 805 1,135 (330) - 16 - - 28 (286) (455) (741) 938 197 |
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Page 3
EASINGWOLD DISTRICT LIONS CLUB
ACTIVITIES REVENUE ACCOUNT For the year ended 30 June 2023
| 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 2022 Transfer to/from Sleigh Renewal Funds Accumulated balance at 30 June 2023 |
Restricted Funds £ - - - - - - - - - - - - - |
Designated Funds - - - - - - - - - - - 5,622 - 5,622 |
2023 Unrestricted Funds TOTAL £ £ 213.17 213 2,812.93 2,813 13,946.64 13,947 1,120.00 1,120 - - 18,093 18,093 905 905 5,855 5,855 5,447 5,447 12,207 12,207 5,886 5,886 15,571 21,193 - - 21,456 27,078 |
2022 TOTAL £ 2,509 - 7,689 2,230 0 12,429 456 6,159 5,580 12,195 234 20,959 - 21,193 |
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Page 4
EASINGWOLD DISTRICT LIONS CLUB
BALANCE SHEET For the year ended 30 June 2023
| £ £ FIXED ASSETS Note Tangible Assets 8 4,095 ACCOUNTS RECEIVABLE BALANCES AT BANK Administration Current Account 975 Activities Trust Current Account 22,056 Activities Trust Premium Account - 23,031 Petty Cash - Administration - Petty Cash - Activities - - ACCOUNTS PAYABLE: - TOTAL ASSETS LESS LIABILITIES 27,126 REPRESENTED BY: Surplus/(Deficit) on Administration Revenue Account 48 Surplus on Summary Activities Revenue Account 21,456 Suplus on Sleigh Renewal Funds 5,622 TOTAL FUNDS 27,126 Approved: Date: 22 April 2024 President: Shelagh Kenny Treasurer: Tina Wilding 2023 |
£ £ 4,310 624 16,450 - 17,074 6 - 6 - 21,390 197 15,571 5,622 21,390 2022 |
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Page 5
EASINGWOLD DISTRICT LIONS CLUB
NOTES TO THE ACCOUNTS For the year ended 30 June 2023
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 Santa's Sleigh Easter Eggs Totals Note 3. Activities - other expenditure Community service outings and events - Note 7 Mileage/Travel Fish and Chips Sundry equipment repairs Postage, stationery, advertising, copying etc. Room hire Miscellaneous Depreciation Totals Note 4. Activities - Designated expenditure Sleigh repairs Sleigh insurance Sleigh Fuel |
Income £ - - £ 37 11,793 2,116 13,947 £ 140 980 1,120 £ - |
Expenditure £ - - £ 43 485 378 905 £ 2,179 675 985 180 825 229 157 215 5,447 £ - |
Surplus £ - - £ (5) 11,308 1,739 - 13,041 £ - 2,179 535 5 180 825 229 157 215 4,327 £ - |
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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 2023
Note 6. Direct Charitable Expenditure
| te 6. Direct Charitable Expenditure 1 Filey holiday money 2 Cozie Youth Club 3 Mobility Scooter 4 LCI - Turkey/Syria 5 Alne Rainbows 6 Nolan Trust curry night 7 LCI Martin House 8 Alne Cricket Club 9 LCI Medic Alert 10 Scout - Jamboree 11 Easingwold Town Band 12 Singing For All 13 ATC 14 Easingwold Scouts 15 Easingwold & Raskelf PCC 16 Make a Wish UK 17 York Hospital Trust Total |
£ 430 200 200 1000 250 100 1325 50 600 400 250 150 150 150 150 400 50 5,855.00 |
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| Note 7. Community Service and Events Bench plaque Thirsk Lions refund Coxwold defibrillator Chromebook Coronation banners School litter picking Christmas tree - St Monicas and Easingwold Town Council Food parcels Springhill & RDA BBQs |
£ 36 188 224 188 249 74 260 553 407 2,179 |
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Page 7
EASINGWOLD DISTRICT LIONS CLUB
NOTES TO THE ACCOUNTS For the year ended 30 June 2023
Note 8. Tangible Assets
| COST at 1 July 2022 Additions Disposals Scrapped items at 30 June 2023 DEPRECIATION at 1 July 2022 Charge for the year Scrapped items at 30 June 2023 NET BOOK VALUE At 30 June 2023 At 30 June 2022 |
Regalia £ 95 - - - 95 95 - - 95 - - |
Equipment £ 5,550 - - - 5,550 2,865 170 - 3,035 2,515 2,685 |
Santa's Sleigh £ 2,986 - - - 2,986 1,361 45 - 1,406 1,580 1,625 |
TOTAL £ 8,631 - - - 8,631 4,321 215 - 4,536 4,095 4,310 |
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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
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To create and foster a spirit of understanding among the peoples of the world.
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To promote the principles of good government and good citizenship.
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To take an active interest in civic, cultural, social and moral welfare of the community.
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To unite the clubs in the bonds of friendship, good fellowship and mutual understanding.
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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.
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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
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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.
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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.
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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.
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Whenever a doubt arises as to the right or ethics of my position or action towards others, to resolve such doubt against myself.
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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.
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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.
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To aid others by giving my sympathy to those in distress, my aid to the weak and my substance to the needy.
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To be careful with my criticism and liberal with my praise; to build up and not destroy.