REGISTERED COMPANY NUMBER: CE016860 (England and Wales) REGISTERED CHARITY NUMBER: 1182521
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025
FOR
CITY OF SOUTHEND ON SEA LIONS CLUB CIO
ESW Chartered Accountants 162-164 High Street
CITY OF SOUTHEND ON SEA LIONS CLUB CIO
Rayleigh Essex SS6 7BS
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | to | 6 |
| Notes to the Financial Statements | 7 | to | 10 |
| Detailed Statement of Financial Activities | 11 |
CITY OF SOUTHEND ON SEA LIONS CLUB CIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH JUNE 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30th June 2025. 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).
OBJECTIVES AND ACTIVITIES Objectives and aims
The objects of the club are such purposes as are exclusively charitable in England and Wales, including in particular:
The advancement of citizenship by:
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Promoting the principles of good citizenship;
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Encouraging members to take an active interest in the civic, cultural, social and moral welfare of the community;
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Providing a forum for the open discussion of all matters of public interest; provided that partisan politics and sectarian religion shall not be debated by members;
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Encouraging service-minded people to serve their community without personal reward and encouraging the promotion of high ethical standards in commerce, industry, professions, public works and private endeavours;
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Supporting youth to develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals;
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Promoting the voluntary sector for the public benefit by associating with local authorities in a common effort to advance education and provide facilities in the interests of social welfare for recreation or other leisure time occupation to improve the conditions of life of people in local, national and international communities;
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Promoting volunteering;
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The relief of poverty and the relief of those in need in particular by providing humanitarian aid and disaster relief;
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The advancement of health or the saving of lives by preventing avoidable blindness, assisting disabled people to lead independent lives or helping to prevent or manage health issues;
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Promoting for the benefit of the public the conservation, protection and improvement of the physical and natural environment; and / or
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Promoting community participation in healthy recreation.
Significant activities
The club serves the local community as well as people internationally. They work with people who are elderly, disabled and / or have disadvantaged benefits, also the wider community by making Southend on Sea a better place to live and work. They also make grants to some national and international appeals (E.g. To relieve poverty, respond to disabilities), extending the public benefit overseas.
Public benefit
The Trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties. The public benefit of the Charity’s activities is the support and enablement of children, young people, the elderly, those with disabilities and all mankind and these are achieved principally by the award and monitoring of grants.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
CE016860 (England and Wales)
Registered Charity number
1182521
Page 1
CITY OF SOUTHEND ON SEA LIONS CLUB CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH JUNE 2025
Registered office
262 Blenheim Chase Leigh on Sea Essex SS9 3HQ
Trustees
R Fuller R G Nolan W G White T Zildizeli (appointed 1.9.2024)
Company Secretary
W G White
Independent Examiner
ESW Chartered Accountants 162-164 High Street Rayleigh Essex SS6 7BS
Approved by order of the board of trustees on 9th October 2025 and signed on its behalf by:
R Fuller - Trustee
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CITY OF SOUTHEND ON SEA LIONS CLUB CIO
Independent examiner's report to the trustees of City of Southend on Sea Lions Club CIO ('the Company') I report to the charity trustees on my examination of the accounts of the Company for the year ended 30th June 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
Page 2
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.
Stephen Cracknell
ESW Chartered Accountants 162-164 High Street Rayleigh Essex SS6 7BS
9th October 2025
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CITY OF SOUTHEND ON SEA LIONS CLUB CIO
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH JUNE 2025
| INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities Total EXPENDITURE ON Raising funds Charitable activities General Other Total Notes 2 2025 Unrestricted funds £ 5,264 2,109 125 5,881 3,610 NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS (2,243) Total funds brought forward 9,219 TOTAL FUNDS CARRIED FORWARD CURRENT ASSETS Cash at bank NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS Unrestricted funds BALANCE SHEET 30TH JUNE 2025 Notes 5 2025 Unrestricted funds £ 6,976 6,976 6,976 6,976 6,976 6,976 7,37 3 9,61 6 6,97 6 |
2024 Total funds £ 8,547 2,107 10,654 476 8,936 4,237 13,649 (2,995) 12,214 2024 Total funds £ 9,219 9,219 9,219 9,219 9,219 9,219 9,21 9 |
|---|---|
TOTAL FUNDS
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended
The notes form part of these financial statements
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CITY OF SOUTHEND ON SEA LIONS CLUB CIO
30th June 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
continued...
BALANCE SHEET - continued 30TH JUNE 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 9th October 2025 and were
signed on its behalf by: R Fuller - Trustee
R G Nolan - Trustee
W G White - Trustee
The notes form part of these financial statements
Page 5
CITY OF SOUTHEND ON SEA LIONS CLUB CIO
T Zildizeli - Trustee
The notes form part of these financial statements
Page 6
CITY OF SOUTHEND ON SEA LIONS CLUB CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, 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 Companies Act 2006. 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.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from corporation 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. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Fundraising events Members events |
255 1,854 |
368 1,739 |
| 2,109 | 2,107 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30th June 2025 nor for the year ended 30th June 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30th June 2025 nor for the year ended 30th June 2024.
continued...
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CITY OF SOUTHEND ON SEA LIONS CLUB CIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2025 4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
5.
5.
| Unrestricted | ||||||
|---|---|---|---|---|---|---|
| funds | ||||||
| £ | ||||||
| INCOME AND ENDOWMENTS FROM | 8,547 | |||||
| Donations and legacies | ||||||
| 2,107 | ||||||
| Other trading activities | ||||||
| 10,654 | ||||||
| Total | ||||||
| EXPENDITURE ON | 476 | |||||
| Raising funds | ||||||
| Charitable activities | 8,936 | |||||
| General | ||||||
| 4,237 | ||||||
| Other | ||||||
| 13,649 | ||||||
| Total | ||||||
| (2,995) | ||||||
| NET INCOME/(EXPENDITURE) | ||||||
| RECONCILIATION OF FUNDS | 12,214 | |||||
| Total funds brought forward | ||||||
| 9,21 | ||||||
| TOTAL FUNDS CARRIED FORWARD | 9 | |||||
| MOVEMENT IN FUNDS | ||||||
| Net | Transfers | |||||
| movement | between | At | ||||
| At 1.7.24 | in funds | funds | 30.6.25 | |||
| £ | £ | £ | £ | |||
| Unrestricted funds | ||||||
| General fund | 8,705 | (2,220) | 130 | 6,615 | ||
| German fund | 382 | (201) | - | 181 | ||
| 100 Club | 132 | 178 | (130) | 180 | ||
| 9,219 | (2,243)6,976 - |
|||||
| TOTAL FUNDS | 9,219 | (2,243)6,976 - |
||||
| MOVEMENT IN FUNDS - continued | ||||||
| Net movement in funds, included in the above are as follows: | ||||||
| Incoming | Resources | Movement |
continued...
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CITY OF SOUTHEND ON SEA LIONS CLUB CIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2025
| resources | expended | in funds | |
|---|---|---|---|
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 6,814 | (9,034) | (2,220) |
| German fund | 1 | (202) | (201) |
| 100 Club | ~~558~~ | ~~(380)~~ | ~~178~~ |
| 7,373 | (9,616) | (2,243) | |
| TOTAL FUNDS | 7,373 | (9,616) | (2,243) |
| Comparatives for movement in funds | |||
| Net | |||
| movement | At | ||
| At 1.7.23 | in funds | 30.6.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 11,107 | (2,402) | 8,705 |
| German fund | 975 | (593) | 382 |
| 100 Club | ~~132~~ | ~~-~~ | ~~13~~2 |
| 12,214 | (2,995) | 9,21 | |
| TOTAL FUNDS | 12,214 | (2,995) | 99,21 |
| 9 | |||
| Comparative net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 10,654 | (13,056) | (2,402) |
| German fund | ~~-~~ | ~~(593)~~ | ~~(593~~) |
| 10,654 | (13,649) | (2,995) | |
| TOTAL FUNDS | 10,654 | (13,649) | (2,995) |
continued...
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CITY OF SOUTHEND ON SEA LIONS CLUB CIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2025
5. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net | Transfers | |||||
|---|---|---|---|---|---|---|
| movement | between | At | ||||
| At 1.7.23 | in funds | funds | 30.6.25 | |||
| £ | £ | £ | £ | |||
| Unrestricted funds | ||||||
| General fund | 11,107 | (4,622) | 130 | 6,615 | ||
| German fund | 975 | (794) | - | 181 | ||
| 100 Club | ~~132~~ | ~~178~~ | ~~(130~~) | ~~180~~ | ||
| 12,214 | (5,238)6,976 - |
|||||
| TOTAL FUNDS | 12,214 | (5,238)6,976 - |
||||
| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are | ||||||
| as follows: | ||||||
| Incoming | Resources | Movement | ||||
| resources | expended | in funds | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 17,468 | (22,090) | (4,622) | |||
| German fund | 1 | (795) | (794) | |||
| 100 Club | ~~558~~ | ~~(380)~~ | ~~178~~ | |||
| 18,027 | (23,265) | (5,238) | ||||
| TOTAL FUNDS | 18,027 | (23,265) | (5,238) | |||
| 6. | RELATED PARTY DISCLOSURES | |||||
| There were no related party transactions for the year ended 30th June 2025. | ||||||
| DETAILED STATEMENT OF FINANCIAL ACTIVITIES | ||||||
| FOR THE YEAR ENDED 30TH JUNE 2025 | ||||||
| 2025 | 2024 | |||||
| £ | £ | |||||
| INCOME AND ENDOWMENTS | ||||||
| Donations and legacies | ||||||
| Donations 4,371 6,107 Gift aid |
169 1,480 | |||||
| Subscriptions | 724 | 960 | ||||
| 5,264 | 8,547 | |||||
| Other | trading activities | |||||
| Fundraising events Members | 255 | 368 | ||||
| events | 1,854 | 1,739 | ||||
| 2,10 | 2,10 | |||||
| Total incoming resources | 7,373 9 |
10,654 7 |
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CITY OF SOUTHEND ON SEA LIONS CLUB CIO
EXPENDITURE
| Other trading activities Fundraising event costs Licensing Charitable activities Insurance Grants to individuals Other Subscriptions German expenses 100 Club expenses Members expenses Support costs Management Postage and stationery Sundries Computer expenses Total resources expended Net expenditure |
105 20 125 - 5,311 5,311 1,077 202 380 1,951 3,610 188 331 ~~51~~ 57 0 9,61 6 (2,243 ) |
456 20 |
|
|---|---|---|---|
| 476 44 8,508 |
|||
| 8,552 1,611 593 - 2,033 |
|||
This page does not form part of the statutory financial statements
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