2024-06-30-accounts - Castleford And Pontefract District Lions Club

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Trustees’ Annual Report for the period 2023 - 2024

From 0 1/07/2023 Period start date To 30/06/2024 Period end date

Charity name: Castleford & Pontefract District Lions Club

Charity registration number: 1179659

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	1. Advancement of citizenship 2. Promoting the voluntary sector for the public benefit 3. Promoting volunteering 4. The relief of poverty and the relief of those in need 5. Providing humanitarian aid and disaster relief 6. The advancement of health or the saving of lives 7. Promoting for the benefit of the public the conservation protection and improvement of the physical and natural environment 8. Promoting community participation in health recreation
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	These are some of the activities/services that our club and our members have undertaken during the year: Local gala’s and events – members have attended and provided fundraising activities/games for adults and children to participate in. Annual Food Tasting – Members provide a panel of judges in return for a monetary donation. Santa’s Grotto – provision of a Santa’s Grotto at Pontefract Xmas Lights switch on and throughout December in local shopping centre. Advancement of Citizenship We believe that strong and inclusive community groups are vital and we have forged strong links with the local council, community and youth groups.

Promoting Volunteering. All our members are volunteers in that we make donations to Lions Clubs International to cover our administration costs. We believe every penny we raise should count towards fulfilling our objectives. Promoting volunteering is essential to the wellbeing of humans and to achieve the maximum public benefit. We encourage our community groups to volunteer with us so that we can achieve more. We attend the Pontefract Community Showcase, promoting our community service activities and ways in which members of the public could get involved through volunteering. Relief of Poverty/Those in Need . Our members supported the British Legion by selling Poppies and other merchandise at local supermarkets. Our volunteers regularly give their time to support local food banks and community kitchen to help provide food to those in need We provided a donation to purchase Football shirts to WMDC Youth Team – which is made up of Young people in care We purchased 2 Stoves to send out to families in Ukraine to help provide them with warmth and cooking facilities during the cold winter months. We made a donation to a local family who needed to raise funds for a special Buggy for their disabled child. We donated Christmas presents to a local Charity, who provide presents for children and young people who would not otherwise have a present to open on Christmas morning The advancement of health or the saving of lives. We supplied Message in the Bottles free of charge to the elderly and people with health conditions so their health needs would be available to emergency services if they collapsed at home. We provide emergency toilet packs to the hospital for patients that are brought into hospital without warning. We recycle spectacles, hearing aids and

		ring pulls to send abroad for underprivileged countries. We have made donations to the Prince of Wales Hospice and My Hospitals Trust to contribute towards the purchasing of vital equipment. We have also supported the Marie Curie Daffodil Appeal by providing collectors in a local supermarket. Promoting the conservation protection and improvement of the physical and natural environment. We are an active member of Pontefract in Bloom and sponsor a number of the Town Centre Flower Troughs planting them twice a year and maintaining them throughout the year. Members have taken part in litter picking in local green spaces. We act as a collection point for the recycling of Tablet blister packs, plastic bottle tops, stamps, ink cartridges to encourage people to recycle rather than allow these items to go to landfill Promoting community participation in healthy recreation. Members support other local Lions Clubs by providing marshals at their annual bike ride.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	Trustees have been trained and provided with guidance in terms of their responsibilities

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	The charity has a grant making policy for determining distribution of funds raised
Policy on social investment including program related investment	Para 1.38	N/A
Contribution made by volunteers	Para 1.38	The charity is reliant on the work of its volunteers and could not function without their dedication and support

Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Our activities highlighted above against our constitution have made a substantial difference to the lives of many people less fortunate and improved the health and well- being and vitality of our communities. The selfless service provided by our members has stimulated volunteers to help with our activities and take more active roles in improving society as a whole. Our main achievements were: • Santa’s Grotto’s – Volunteers ran their popular Grotto and saw around 400 children at a local shopping centre and Town Hall raising funds for local charities • Message In A Bottle – we have provided the bottles to members of the public, a doctors surgery in the area and the ambulance service. These bottles are helping to save lives of the elderly or individuals with health conditions •Spectacle Recycling – we have used spectacle collection bins throughout our area, which we empty every two weeks. The spectacles are then sent to our national sorting centre and prepared for shipping to third world countries •Supporting individual families and young people, by providing donations towards equipment or in some instances a small gift, which most people receive from their family and friends, but many people do not have the luxury of friends and families. Very often the small gestures and donations we give, have a huge positive impact on the receipient.

Additional information (optional) You may choose to include further statements	Additional information (optional) You may choose to include further statements	where relevant about:
Achievements against objectives set	Para 1.41	The club has endeavoured to continue to meet its objectives
		N/A

Performance of fundraising activities against objectives set	Para 1.41
Investment performance against objectives	Para 1.41	N/A
Other		N/A

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The charity is in good standing with £8356 available to fund charitable causes. This is considered to be a reasonable balance to cover cashflow variances and to give the club the capability to make donations as the need arise.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The charity has agreed to hold a reserve in the activities fund to enable a donation to be made should one be received
Amount of reserves held	Para 1.22	£1000 for donations
Reasons for holding zero reserves	Para 1.22	N/A
Details of fund materially in deficit	Para 1.24	N/A
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	Nil at this date. However, the CIO requires sufficient members to carry out its objectives and all reasonable steps are taken to attract new members to at least replace those expected to leave

Explanation of any uncertainties about the charity continuing as a going concern Para 1.23	Explanation of any uncertainties about the charity continuing as a going concern Para 1.23	Nil at this date. However, the CIO requires sufficient members to carry out its objectives and all reasonable steps are taken to attract new members to at least replace those expected to leave
Additional information (optional) You may choose to include further statements		where relevant about:
The charity’s principal sources of funds (including any fundraising)	Para 1.47	Fundraising activities throughout the year including galas, and grottos.
Investment policy and objectives including any social investment policy adopted	Para 1.46	N/A
A description of the principal risks facing the charity	Para 1.46	Nil at this date. However, the CIO requires sufficient members to carry out its objectives and is facing a membership with members of advancing age and steps need to be taken to increase the number of younger members within the club
Other		N/A

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution and Byelaws
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	CIO
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Trustees are appointed through election by club members. The procedures are specified in the Constitution and Byelaws documents

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51	Trustees and Club officers receive induction training from the Lions accredited trainer
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	Part of Lions International District 105N
Relationship with any related parties	Para 1.51
Other

Reference and Administrative details

Charity name	Castleford and Pontefract District Lions Club
Other name the charity uses
Registered charity number	1179659
Charity’s principal address	5 Eskdale Close, Altofts, WF6 2RF

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Name of person (or body) entitled to appoint trustee(if any)
Michelle Nicholson	President	Castleford & Pontefract District Lions Club
Dave Large	Treasurer	Castleford & Pontefract District Lions Club
Jeannette Morgan	Secretary	Castleford & Pontefract District Lions Club
Jacqueline Hartless	Vice President	Castleford & Pontefract District Lions Club
Helen Charlotte		Castleford & Pontefract District Lions Club

– Corporate trustees names of the directors at the date the report was approved

Director name N/A

Name of trustees holding title to property belonging to the charity

Trustee name	Dates acted if not for whole year
N/A

Funds held as custodian trustees on behalf of others

Description of the assets N/A held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Additional information (optional) Names and addresses of advisers (Optional information)	Additional information (optional) Names and addresses of advisers (Optional information)	Additional information (optional) Names and addresses of advisers (Optional information)
Type of adviser Name Address




Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date
	Michelle Nicholson
	Chair
	30thMarch, 2025
	30thMarch, 2025

Docusign Envelope ID: 8780A909-B8F0-4AD4-BE12-073182F5B026

REGISTERED CHARITY NUMBER: 1179659

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

CASTLEFORD & PONTEFRACT DISTRICT LIONS

Harrison & Co Chartered Accountants 531 Denby Dale Road West Calder Grove Wakefield West Yorkshire WF4 3ND

Docusign Envelope ID: 8780A909-B8F0-4AD4-BE12-073182F5B026

CASTLEFORD & PONTEFRACT DISTRICT LIONS

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

		Page
Report of the Trustees		1
Independent Examiner's Report		2
Statement of Financial Activities		3
Balance Sheet		4
Notes to the Financial Statements	5	to	7
Detailed Statement of Financial Activities		8

Docusign Envelope ID: 8780A909-B8F0-4AD4-BE12-073182F5B026

CASTLEFORD & PONTEFRACT DISTRICT LIONS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024

The trustees present their report with the financial statements of the charity for the year ended 30 June 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number 1179659

Principal address

5 Eskdale Close Normanton Wakefield WF6 2RF

Trustees

Mr D Large Treasurer Ms M Nicholson President (Chair) Ms J Hartless Vice President (appointed 1.7.23) Ms J Morgan Secretary Ms H Charlotte Trustee

Independent Examiner

Sherice Parfitt FCCA Harrison & Co Chartered Accountants 531 Denby Dale Road West Calder Grove Wakefield West Yorkshire WF4 3ND

Approved by order of the board of trustees on 18 March 2025 and signed on its behalf by:

Mr D Large - Trustee

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Docusign Envelope ID: 8780A909-B8F0-4AD4-BE12-073182F5B026

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CASTLEFORD & PONTEFRACT DISTRICT LIONS

Independent examiner's report to the trustees of Castleford & Pontefract District Lions I report to the charity trustees on my examination of the accounts of Castleford & Pontefract District Lions (the Trust) for the year ended 30 June 2024.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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 giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do 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.

Sherice Parfitt FCCA

Harrison & Co Chartered Accountants 531 Denby Dale Road West Calder Grove Wakefield West Yorkshire WF4 3ND

18 March 2025

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Docusign Envelope ID: 8780A909-B8F0-4AD4-BE12-073182F5B026

CASTLEFORD & PONTEFRACT DISTRICT LIONS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2024

2024 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Income 10,726 EXPENDITURE ON Raising funds 8,340 Other expenses GENERAL 2,240 Total 10,580 NET INCOME/(EXPENDITURE) 146 RECONCILIATION OF FUNDS Total funds brought forward 8,210 TOTAL FUNDS CARRIED FORWARD 8,356	2023 Total funds £ 14,697 11,541 3,498 15,039 (342) 8,552 8,210

The notes form part of these financial statements

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Docusign Envelope ID: 8780A909-B8F0-4AD4-BE12-073182F5B026

CASTLEFORD & PONTEFRACT DISTRICT LIONS

BALANCE SHEET 30 JUNE 2024

		2024	2023
		Unrestricted	Total
		fund	funds
	Notes	£	£
CURRENT ASSETS
Cash at bank		8,656	8,450
CREDITORS
Amounts falling due within one year	4	(300)	(240)
NET CURRENT ASSETS		8,356	8,210
TOTAL ASSETS LESS CURRENT
LIABILITIES		8,356	8,210
NET ASSETS		8,356	8,210
FUNDS	5
Unrestricted funds		8,356	8,210
TOTAL FUNDS		8,356	8,210

The financial statements were approved by the Board of Trustees and authorised for issue on 18 March 2025 and were signed on its behalf by:

Ms M Nicholson - Trustee

Mr D Large - Trustee

The notes form part of these financial statements

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Docusign Envelope ID: 8780A909-B8F0-4AD4-BE12-073182F5B026

CASTLEFORD & PONTEFRACT DISTRICT LIONS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2024 nor for the year ended 30 June 2023.

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

	Unrestricted
	fund
	£
INCOME AND ENDOWMENTS FROM
Income	14,697
EXPENDITURE ON
Raising funds	11,541
Other expenses
GENERAL	3,498
Total	15,039

continued...

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Docusign Envelope ID: 8780A909-B8F0-4AD4-BE12-073182F5B026

CASTLEFORD & PONTEFRACT DISTRICT LIONS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024

3.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
					Unrestricted
					fund
					£
	NET INCOME/(EXPENDITURE)				(342)
	RECONCILIATION OF FUNDS
	Total funds brought forward				8,552
	TOTAL FUNDS CARRIED FORWARD				8,210
4.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	Other creditors			2024 £ 300	2023 £ 240
5.	MOVEMENT IN FUNDS
	Unrestricted funds	At	1.7.23 £	Net movement in funds £	At 30.6.24 £
	General fund		8,210	146	8,356
	TOTAL FUNDS		8,210	146	8,356
	Net movement in funds, included in the above are as follows:
	Unrestricted funds	Incoming resources £		Resources expended £	Movement in funds £
	General fund	10,726		(10,580)	146
	TOTAL FUNDS	10,726		(10,580)	146
	Comparatives for movement in funds
	Unrestricted funds	At	1.7.22 £	Net movement in funds £	At 30.6.23 £
	General fund		8,552	(342)	8,210
	TOTAL FUNDS		8,552	(342)	8,210

continued...

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Docusign Envelope ID: 8780A909-B8F0-4AD4-BE12-073182F5B026

CASTLEFORD & PONTEFRACT DISTRICT LIONS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024

5. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement	Movement
	resources	expended	in funds
	£	£		£
Unrestricted funds
General fund	14,697	(15,039)		(342)
TOTAL FUNDS	14,697	(15,039)		(342)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds	At 1.7.22 £	At 1.7.22 £	Net movement At in funds 30.6.24 £ £
General fund		8,552	(196) 8,356
TOTAL FUNDS		8,552	(196) 8,356

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds	Incoming Resources resources expended £ £	Movement in funds £
General fund	25,423 (25,619)	(196)
TOTAL FUNDS	25,423 (25,619)	(196)

6. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 June 2024.

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Docusign Envelope ID: 8780A909-B8F0-4AD4-BE12-073182F5B026

CASTLEFORD & PONTEFRACT DISTRICT LIONS

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2024

	2024	2023
	£	£
INCOME AND ENDOWMENTS
Income
Galas, Fêtes , etc.	859	510
Fund raising, Grottos, etc.	7,569	8,085
Collections	645	3,110
Member donations	50	27
Charter	1,023	2,615
Subscriptions	580	350
	10,726	14,697
Total incoming resources	10,726	14,697
EXPENDITURE
Raising donations and legacies
Activities prizes	3,528	2,213
Charitable gifts and donations	2,483	7,327
Fundraising costs	2,329	2,001
Other expenses	8,340	11,541
Rent	84	463
Licences and insurance	1,405	1,334
Light and heat	262	312
Repairs and renewals	-	205
Postage and stationery	21	129
Promotional	22	796
Sundries	446	259
	2,240	3,498
Total resources expended	10,580	15,039
Net income/(expenditure)	146	(342)

This page does not form part of the statutory financial statements

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