EASINGWOLD DISTRICT LIONS CLUB CIO
(Charity Number 1178035) FINANCIAL ACCOUNTS & INDEPENDENT EXAMINERS REPORT For the year ended 30 June 2025
TRUSTEES President Secretary Shelagh Kenny 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 2025.
Responsibilities and basis of report
As the charity's trustees, you are responsible for the preparation of the 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 2026
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 2025
| 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 2024 Transfer to unrestricted funds Transfer to Sleigh Renewal Funds Funds carried forward at 30 June 2025 |
Restricted Funds £ - - |
Restricted Funds £ - - |
Designated Unrestricted Funds Funds £ £ - 4,093 - 17,944 2025 |
Designated Unrestricted Funds Funds £ £ - 4,093 - 17,944 2025 |
Designated Unrestricted Funds Funds £ £ - 4,093 - 17,944 2025 |
Designated Unrestricted Funds Funds £ £ - 4,093 - 17,944 2025 |
TOTAL £ 4,093 17,944 22,037 1,549 2,509 19,916 23,973 (1,937) 26,396 - - 24,460 |
2024 TOTAL £ 3,978 18,196 |
|---|---|---|---|---|---|---|---|---|
| - | - | 22,037 | 22,174 | |||||
| - - - |
- - 388 |
1,549 2,509 19,528 |
1,207 2,319 19,378 |
|||||
| - | 388 | 23,585 | 22,904 | |||||
| - - - - |
(388) 4,075 (2,075) - |
(1,549) 22,321 2,075 - |
(730) 27,126 - - |
|||||
| - | 1,612 | 22,848 | 26,396 |
Page 2
EASINGWOLD DISTRICT LIONS CLUB
ADMINISTRATION REVENUE ACCOUNT For the year ended 30 June 2025
| 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 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 2024 ACCUMULATED BALANCE at 30 JUNE 2025 |
£ £ £ £ 1,320 670 1,549 1,207 (229) (537) 1,574 1,605 240 109 719 955 240 640 2,544 2,771 1,715 1,658 20 98 - - 312 313 17 18 325 232 51 - 70 - (2,509) (2,319) 35 452 500 48 535 500 2025 2024 |
|---|---|
Page 3
EASINGWOLD DISTRICT LIONS CLUB
ACTIVITIES REVENUE ACCOUNT For the year ended 30 June 2025
| 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 2024 Transfer to/from Sleigh Renewal Funds Accumulated balance at 30 June 2025 |
Restricted Funds £ - - - - - - - - - - - - - |
Designated Funds - - - - - |
Unrestricted Funds £ 1,120 2,205 14,620 - - |
2025 TOTAL £ 1,120 2,205 14,620 - - 17,944 1,635 10,201 8,079 19,916 (1,972) 25,896 - 23,925 |
2024 TOTAL £ 487 2,030 15,079 600 - |
||
|---|---|---|---|---|---|---|---|
| - | 17,944 | 18,196 | |||||
| - - 388 |
1,635 10,201 7,691 |
1,492 10,521 7,367 |
|||||
| 388 | 19,528 | 19,380 | |||||
| (388) 4,075 (2,075) |
(1,584) 21,822 2,075 |
(1,184) 27,080 - |
|||||
| 1,612 | 22,313 | 25,896 |
Page 4
EASINGWOLD DISTRICT LIONS CLUB
BALANCE SHEET For the year ended 30 June 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| FIXED ASSETS | Note | ||||
| Tangible Assets | 8 | 3,665 | 3,880 | ||
| ACCOUNTS RECEIVABLE | |||||
| BALANCES AT BANK | |||||
| Administration Current Account | 1,481 | 1,242 | |||
| Activities Trust Current Account | 19,314 | 21,274 | |||
| Activities Trust Premium | Account | - | - | ||
| 20,795 | 22,516 | ||||
| Petty Cash - Administration | - | - | |||
| Petty Cash - Activities | - | - | |||
| - | - | ||||
| ACCOUNTS PAYABLE: | - | - | |||
| TOTAL ASSETS LESS LIABILITIES | 24,460 | 26,396 | |||
| REPRESENTED BY: | |||||
| Surplus/(Deficit) on Administration Revenue Account | 535 | 500 | |||
| Surplus on Summary Activities Revenue Account | 22,313 | 21,822 | |||
| Suplus on Sleigh Renewal Funds | 1,612 | 4,075 | |||
| TOTAL FUNDS | 24,460 | 26,396 | |||
| Approved: | Date: 16 April 2026 | ||||
| President: | Shelagh Kenny _______ | ||||
| Treasurer: | Tina Wilding |
Page 5
EASINGWOLD DISTRICT LIONS CLUB
NOTES TO THE ACCOUNTS For the year ended 30 June 2025
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 Raffles Jumble sale Street collection - Parkrun Totals Note 3. Activities - other expenditure Community service outings and events - Note 7 Mileage/Travel for events Sundry equipment repairs Postage, stationery, advertising, copying etc. Galtres Sentr sundry use General liability insurance Depreciation Sleigh insurance Sundry expenses Market stalls Lottery licence Totals Note 4. Activities - Designated expenditure Sleigh repairs Sleigh Mileage Sleigh lights |
Income £ - - £ 772 11,347 1,605 185 484 227 14,620 £ - £ - - |
Expenditure £ - - £ 590 468 577 - - - 1,635 £ 4,451 756 352 1,062 65 109 215 616 - 45 20 7,691 £ 230 128 30 |
Surplus £ - |
||
|---|---|---|---|---|---|
| - | |||||
| £ 182 10,879 1,028 185 484 227 |
|||||
| 12,985 | |||||
| £ 4,451 756 352 1,062 65 109 215 616 - 45 20 |
|||||
| 7,691 | |||||
| £ - - |
|||||
| - | 388 | - |
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 2025
Note 6. Direct Charitable Expenditure
| Note 6. Direct Charitable Expenditure 1 ROAR 2 Fun and Sports Day for Disabled Doncaster 3 Filey Caravan and Spending Money 4 Youlton Defib 5 Alne CC new seating 6 Alne Primary School well-being area 7 Huby Jellybeans Wild Tribe books? 8 Crayke Home and School Association equipment for Forest School 9 Huby Jellybeans 10 Easingwold Explorer Scouts storage unit at The Dawney 11 Sutton on the Forest Brownies 12 Area of Greatest Need 13 Stillington Surgery equipment 14 Quilters wadding 15 Bench at Alne 16 Wildflower meadow grant 17 Youth Development Programme £6 per member 18 Ukraine stove 19 Alne cricket club cost of two balls for sponsorship for two games 20 Easingwold library - Grow Your Own Giant Sunflower Kits 21 Vouchers 22 For new Easingwold Squirrels Drey unit 23 Easingwold Town Band 24 LCI Uganda Orphanage 25 Martin House Hospice - Den 26 LCI Total Note 7. Community Service and Events 1 Library Games 2 PSA Testing 3 Library home deliveries 4 Christmas Tees 5 Christmas Hampers, vouchers 6 102nd birthday gift 7 Royal British Legion 8 BBQ event 9 New Barbecue equipment |
£ 355 150 890 600 500 500 315 500 350 500 450 1,000 250 170 613 250 132 150 50 60 200 500 100 390 1,227 |
|---|---|
| 10,201 | |
| £ 10 2,367 135 240 772 15 143 370 399 |
|
| 4,451 |
Page 7
EASINGWOLD DISTRICT LIONS CLUB
NOTES TO THE ACCOUNTS For the year ended 30 June 2025
Note 8. Tangible Assets
| COST at 1 July 2024 Additions Disposals Scrapped items at 30 June 2025 DEPRECIATION at 1 July 2024 Charge for the year Scrapped items at 30 June 2025 NET BOOK VALUE At 30 June 2025 At 30 June 2024 |
Regalia £ 95 - - - |
Equipment £ 5,550 - - - |
Santa's Sleigh £ 2,986 - - - 2,986 1,451 45 - 1,496 1,490 1,535 |
TOTAL £ 8,631 - - - |
||
|---|---|---|---|---|---|---|
| 95 | 5,550 | 8,631 | ||||
| 95 - - |
3,205 170 - |
4,751 215 - |
||||
| 95 | 3,375 | 4,966 | ||||
| - | 2,175 | 3,665 | ||||
| - | 2,345 | 3,880 |
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.
The barbecue purchased in the year has been considered as having a short useful life and not included in the above
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.