## **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: - 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 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 - 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 praise; to build up and not destroy.