EASINGWOLD DISTRICT LIONS CLUB CIO
(Charity Number 1178035) FINANCIAL ACCOUNTS & INDEPENDENT EXAMINERS REPORT For the year ended 30 June 2024
TRUSTEES President Secretary John Sutherland Lion Linda Walton Sheelah 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 2024.
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
UHY Calvert Smith Heritage House, Murton Way, York, YO19 5UW
Date 16 April 2025
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 2024
| 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 2023 Transfer to unrestricted funds Transfer to Sleigh Renewal Funds Funds carried forward at 30 June 2024 |
Restricted Funds £ - - |
Restricted Funds £ - - |
Designated Funds £ - - |
Designated Funds £ - - |
2024 Unrestricted Funds £ 3,979 18,196 |
2024 Unrestricted Funds £ 3,979 18,196 |
TOTAL £ 3,979 18,196 22,175 1,207 2,319 19,380 22,907 (732) 27,126 - - 26,394 |
2023 TOTAL £ 1,725 18,093 |
|---|---|---|---|---|---|---|---|---|
| - | - | 22,175 | 19,818 | |||||
| - - - |
- - 1,094 |
1,207 2,319 18,286 |
1,135 739 12,207 |
|||||
| - | 1,094 | 21,813 | 14,081 | |||||
| - - - - |
(1,094) 5,622 - |
362 15,768 - |
5,736 21,390 - - |
|||||
| - | 4,528 | 16,129 | 27,126 |
Page 2
EASINGWOLD DISTRICT LIONS CLUB
ADMINISTRATION REVENUE ACCOUNT For the year ended 30 June 2024
| INCOME Subscriptions Less Dues & Joining Fees [International, Multiple District & District] Charter Dinner Donations - members Member donations from events 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 2023 ACCUMULATED BALANCE at 30 JUNE 2024 |
2024 £ 1,658 98 - 313 18 232 - - |
2023 £ £ £ 670 1,055 1,207 1,135 (537) (80) 1,605 - 109 20 955 - 640 650 2,771 590 45 98 - 342 4 137 47 66 (2,319) (739) 452 (149) 48 197 500 48 |
|---|---|---|
Page 3
EASINGWOLD DISTRICT LIONS CLUB
ACTIVITIES REVENUE ACCOUNT For the year ended 30 June 2024
| 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 2023 Transfer to/from Sleigh Renewal Funds Accumulated balance at 30 June 2024 |
Restricted Funds £ - - - - - - - - - - - - - |
Designated Funds - - - - - |
Unrestricted Funds £ 487 2,030 15,079 600 - |
2024 TOTAL £ 487 2,030 15,079 600 - 18,196 1,492 10,521 7,367 19,380 (1,184) 27,080 - 25,896 |
2023 TOTAL £ 213 2,813 13,947 1,120 - |
||
|---|---|---|---|---|---|---|---|
| - | 18,196 | 18,093 | |||||
| - - 1,094 |
1,492 10,521 6,273 |
905 5,855 5,447 |
|||||
| 1,094 | 18,286 | 12,207 | |||||
| (1,094) 5,622 - |
(90) 21,458 - |
5,886 21,193 - |
|||||
| 4,528 | 21,368 | 27,078 |
Page 4
EASINGWOLD DISTRICT LIONS CLUB
BALANCE SHEET For the year ended 30 June 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| FIXED ASSETS | Note | ||||
| Tangible Assets | 8 | 3,880 | 4,095 | ||
| ACCOUNTS RECEIVABLE | |||||
| BALANCES AT BANK | |||||
| Administration Current Account | 1,242 | 975 | |||
| Activities Trust Current Account | 21,274 | 22,056 | |||
| Activities Trust Premium | Account | - | - | ||
| 22,516 | 23,031 | ||||
| Petty Cash - Administration | - | - | |||
| Petty Cash - Activities | - | - | |||
| - | - | ||||
| ACCOUNTS PAYABLE: | - | - | |||
| TOTAL ASSETS LESS LIABILITIES | 26,396 | 27,126 | |||
| REPRESENTED BY: | |||||
| Surplus/(Deficit) on Administration Revenue Account | 500 | 48 | |||
| Surplus on Summary Activities Revenue Account | 21,368 | 21,456 | |||
| Suplus on Sleigh Renewal Funds | 4,528 | 5,622 | |||
| TOTAL FUNDS | 26,396 | 27,126 | |||
| Approved: | Date: 16 | April 2025 | |||
| President: | Shelagh Kenny _______ | ||||
| Treasurer: | Tina Wilding |
Page 5
EASINGWOLD DISTRICT LIONS CLUB
NOTES TO THE ACCOUNTS For the year ended 30 June 2024
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 Sundry equipment repairs Postage, stationery, advertising, copying etc. Sumup, Wifi to use Lottery license Depreciation Sleigh insurance Chapman Medd Book & market sales Charter dinner Totals Note 4. Activities - Designated expenditure Sleigh repairs Sleigh Fuel |
Income £ - - £ 2,286 11,287 1,507 15,079 £ - - - - 7 - - 300 13 280 600 £ - - - |
Expenditure £ - - £ 571 477 445 1,492 £ 3,419 513 159 1,152 258 20 215 538 - - - 6,273 £ 1,094 - |
Surplus £ - |
||
|---|---|---|---|---|---|
| - | |||||
| £ 1,715 10,810 1,062 |
|||||
| 13,587 | |||||
| £ 3,419 513 159 1,152 251 20 215 538 (300) (13) (280) |
|||||
| 5,674 | |||||
| £ - - - |
|||||
| - | 1,094 | - |
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 2024
Note 6. Direct Charitable Expenditure
£
| 1 1st Galtres Brownies 2 1st Galtres Rainbows 3 Alison Jackson Mums Group 4 Alne Cricket Club 5 Easingwold ATC 6 Barkers Of Huby 7 Crayke Gardens 8 Easingwold Primary School 9 Easingwold Town AFC 10 Handicapped Children 11 Husthwaite School 12 Linton On Ouse School 13 Lion Keith Ogley - Coast to Coast for MacMillan 14 Newton On Ouse Pc 15 Parkinsons Uk 16 Riding For The Disabled 17 Scarborough Hospital Trust 18 Stillington Cricket Club 19 Stillington Primetime 20 Sutton On Forest School 21 Tollerton Allotments 22 Wild Flower Garden Shipton 23 Easingwold Scouts 24 Easingwold Town Band 25 Filey Holiday Money 26 LCI Total |
100 100 100 50 150 500 500 500 500 500 500 500 200 200 300 250 500 500 410 500 250 500 200 400 525 1,786 |
|---|---|
| 10,521 |
| Note 7. Community Service and Events 1 Ampleforth Abbey Trust 2 J.Sutherland - Food for Christmas hampers 3 Easingwold Tourist Info 4 Junior Park Run (Via Tw) 5 Storage Gift Vouchers 6 Alne Hall Aftrnoon Teas 7 T. Wilding - Expenses - Biscuits 8 Lions Message In A Bottle 9 Awards presentation expenses 10 Royal British Legion 11 Christmas trees 12 Carols 13 Santa tracker 14 Galtres centre (event) 15 BBQ 16 Library tokens 17 Easingwold Town Council |
£ 322 644 399 251 200 150 135 140 35 100 250 113 151 51 353 30 95 |
|---|---|
| 3,419 |
Page 7
EASINGWOLD DISTRICT LIONS CLUB
NOTES TO THE ACCOUNTS For the year ended 30 June 2024
Note 8. Tangible Assets
| COST at 1 July 2023 Additions Disposals Scrapped items at 30 June 2024 DEPRECIATION at 1 July 2023 Charge for the year Scrapped items at 30 June 2024 NET BOOK VALUE At 30 June 2024 At 30 June 2023 |
Regalia £ 95 - - - |
Equipment £ 5,550 - - - |
Santa's Sleigh £ 2,986 - - - 2,986 1,406 45 - 1,451 1,535 1,580 |
TOTAL £ 8,631 - - - |
||
|---|---|---|---|---|---|---|
| 95 | 5,550 | 8,631 | ||||
| 95 - - |
3,035 170 - |
4,536 215 - |
||||
| 95 | 3,205 | 4,751 | ||||
| - | 2,345 | 3,880 | ||||
| - | 2,515 | 4,095 |
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 prai se; to build up and not destroy.