LIONS CLUBS INTERNATIONAL DISTRICT 105N FOUNDATION (Charitable Incorporated Organisation 1183683) FINANCIAL STATEMENTS For the 12-month period ending 30 JUNE 2023 LIONS CLUBS INTERNATIONAL DISTRICT 105N FOUNDATION CONTENTS PAGE Trustees and professional advisors Trustees Annual Report Independent Examiners Report Statement of Financial Activtties Balan￿ Sheet Notes to the Financial Statemenls LIONS CLUBS INTERNATIONAL DISTRICT 105N FOUNDATION REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARif( ITS TRUSTEES AND ADVISERS TRUSTEES Chair Mr John Sutherland (resigned 30 June 2023) District Secretary Mr Alan Ashburner District Treasurer Mr David Wells {districtntreasurer@btintemet.com) Past District Governor Mr David Wilson District Governor Mr Kevin Hunter 1st Vice District Governor Vacant 2nd Vice District Governor Vacant Trustees Mrs Marilyn Bennett Miss Karen Elizabeth Heywood (resigned 30 June 2023) Mr Andrew Kerr Sutherland Mrs Susan May Taylor (from 5 February 2022) Charity registered number 1183683 Bank Barclays Bank Percy Str￿t Newcastle Address of Principle Office 7 Darrowby Close, Thirsk Y071FJ Independent examiner Mrs Margaret Black LIONS CLUBS INTERNATIONAL DISTRICT 105N FOUNDATION TRUSTEES. REPORT The Trustees present their annual report together with the financial statements of Lions Clubs International District 105N Foundation, a Charitable Incorporated Organisation (the Foundation) for the 12-month period ending 30 June 2023. The Trustees confimi that the Annual Report and financial statements of the Foundation comply with the current statutory requirements, the requirements of the Foundation's governing document and the provisions of the Statement of Recommended Practice (SORP) -Accounting and Reporting by Charities- issued in March 2015. Structure Govemance and Mana ement The Foundation was registered as a Charitable Incorporated Organisation on the 3rd June 2019. The Constitution stipulates that the minimum number of trustees shall be five and the maximum ￿e1Ve. Six District Officers shall be ex-officio trustees of the Foundation, these are the District Governor, 1st Vice District Govemor, 2nd Vice District Governor, District Treasurer, District Secretary, and the Immediate Past District Governor. There shall also be a minimum of and maximum of six appointed trustees. No trustee can be appointed without the pemiission of the District Governor. In the year 202212023 Ihere have been nine trustees in post, four of whom were ex- officio officers and five appointed trustees. The prO￿sS for the appointment of trust￿5 is stipulated in the Constitution. Any trustee may call a meeting of the trustees. Meetings of the trustees are managed in accordan￿ wrf(h the g0Veman￿ of the Foundation as set ouk under the Charitable Incorporated Organisation Constitution. The Foundation's insurance requirements are covered under Lions Clubs Intemational MLJltiple District 105 insurance arrangements. LIONS CLUBS INTERNATIONAL DISTRICT 105N FOUNDATION Mission Statement To empower volunteers to serve their communities. meet humanitarian needs, encourage peace and promote intemational undetstanding through Lions clubs. Vision Statsment To be the global leader in communty and humanitarian service. ects The objects of the Foundation are such purposes which are exclusively charttable according to the laws of England and Wales as the trustees shall in their absolute discretion determine, including (but not limtted to)= promoting without distinction of sex, sexual orientation. ra￿ or of political, religious, or other opinions by associating with the local authorities and voluntary organisations in a common effort to advan￿ education and to provide facilities in the interests of social welfare. the relief of sickness or disabilty and preservation of good health including the prevention of avoidable blindness. to help young people. especially but not exclusively through leisure time activities, so as to develop their capabilities so that they may grow to full maturity as individuals and members of society. promoting for the benefit of the public the conservakn'on, protection, and improvement of the physical and natural environment. the relief and assistance of people in any part of the world who are victims of war or natural disaster, trouble. or catastrophe. Nothing in this constitution shall authorise an application of the property of the Foundation for the purposes which are not charitable in accordan￿ with section 7 of the Charities and Trustee Investment (Scotland) Act 2005 and section 2 of the Charities Act {Northern Ireland) 2008. LIONS CLUBS INTERNATIONAL DISTRICT 105N FOUNDATION The trustees confirm they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the Chartty Commission's general guidan￿ on public benefit 'Charities and Public Benefit,. This year the Foundation has continued to provide public benefit, and we will explain how this has been achieved in this report. All the administration expenses of the Foundation are dealt wth through District 105N's 'Administration Account. the balan￿ of which does not include any money raised from members of the public. The amount of expenses for travelling to meetings and room hire, for the period of these financial statements was zero as all meetings were conducted through zoom. District N consists of 71 separate Lions Club. Each club is autonomous and can decide on what Charitable donations they make. If a club decides to donate to a project or appeal from the intemational organisation. the Multiple District or the District then those funds will be channeled through the Foundation. The trustees can confirm that the only liabilities that the Foundation does have relate to funds held with the Foundation's accounts pending the progression of these projects or appeals. During the past year the Foundation has not raised any funds directly from the public, although this is something that the Trustees may consider in the future. The Foundation has a grant making crtteria. under which any applications would be considered by the trustees at their meetings. Financial Review During the year, the Foundation received income from donations from Lions Clubs within the District. In 202212023 the total received was £150.656.41. The sum of £152.369.36 was expended on charrtable activities during the year. The highlights in the year were the raising of £47,188.97 towards the Lions Clubs Intemational Foundation (LCIF) disaster fund for Turkey and Syria Earthquake, the raising of £33,475.58 towards the Serenty Project at Doncaster and Bassetlaw Hospital, half of which was raised by the clubs in the Doncaster area and matched funded by the LCIF. A similar project is ongoing for the sanctuary appeal at Martin House Children's Hospi￿ and £22.491.00 has been raised so far which will be matched funded by LCIF. At 30 June 2023, the following sums are held in the Foundation's account.. Gambia Appeal - £2,432.22 Youth Camp - £1,348.82 District N Youth Fund - £5.316.94 MD Youth Project Roar- £107.00 LIONS CLUBS INTERNATIONAL DISTRICT 105N FOUNDATION Martin House Sanctuary Appeal - £491.00 LCIF - £2,858.00 In addition, the Foundation also holds the sum of £5,021.31, which was transferred to the District N Foundation on 1 Juty 2019 from the now dissolved District 105NE. This sum is restricted to spending on youth projects within the boundaries of the old District 105NE. Signed- Signed- Lion Andr Chair of Lion lan Ashbumer. 105N Cabinet Secretary rustees Date Date LIONS CLUBS INTERNATIONAL DISTRICT 105N FOUNDATION CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examinerfs Report Report to the trustees LIONS CLUBS INTERNATIONAL DISTRI￿ 105N FOUNDATION On accounts forthe year ended 30 June 2023 Chartty no lif any) 1183683 Set out on pages I report to the trustees on my examinatron of the accounts of the above charity 1.the Tru5VI for the year ended 3010612023. As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charit￿5 Act 20111"the Act"). Responsibilities and basis of report I report in respect of my examination of the Trusys 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 14515llbl of the Act. LIONS CLUBS INTERNATIONAL DISTRICT 105N FOUNDATION 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 (other than that disclosed below.) which gives me cause to believe that in. any material respect.. the accounting records were not kept accordance with section 130 of the Chartties Act- or the accounts did not accord with the accounting records- or the accounts did not comply with the applicable reqU1￿MentS concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 21J)8 other than any requirement that the accounts give a 'true and fairf 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 tonnection with the examination to which attention should be drawn in thi5 report in order to enable a proper understanding of the accounts to be reached. Pleose delete the words in the brcJckets if they do not apply. Signed: Date: Name: Margaret Black Relevant professional qualification(sl or body Irf any): Address: E￿ICk House, 12 West End Hutton Rudby TS15 ODJ LIONS CLUBS INTERNATIONAL DISTRICT 105N FOUNDATION Section B Disclosure Only complete if the examiner needs lo highlight material matters of concern (see CC32. Independent examination of charity accounts.. directions and guidan￿ for examiners). Give here brief details of any items that the examiner wishe5 to disclose. LIONS CLUBS INTERNATIONAL DISTRICT 105N FOUNDATION STATEMENT OF FINANCIAL ACTIV￿lEs YEAR ENDED 30 JUNE 2023 Totsl Funds 2022123 Untestricted Restricted Funds Funds Note INCOMING RESOURCES Incoming resourees from generating funds Voluntary Income ActIvit￿S for generating funds 150,656.41 150,656.41 TOTAL INCOMING RESOURCES 150.656.41 150.656.41 RESOURCES EXPANDED Charitsble ActivTties Other resources expended 152.369.36 152,369.36 TOTAL RESOURCES EXPENDED 152,369.36 152,369.36 NEf INCOMING RESOURCES FOR THE YEAR {1.712.95) {1.712.951 RECONCILIAMON OF FUNDS Total funds brought forward Deficit on year 19.389_24 19,389_24 {1,712.95} {1.712.951 TOTAL FUNDS CARRIED FORWARD 17.676.29 17.676.29 LIONS CLUBS INTERNATIONAL DISTRICT 105N FOUNDATION NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 JUNE 2023 1. Volunta Income Voluntary Income has been received from donations Lions Clubs in District 105N. No income has been received direct from the wblic. 2. Restrictsd and Unrestricted Funds All the income received this year is for restricted funds. 3. Volunta Income Unrestricted Funds £ Restricted Funds Total 2022123 Lions Clubs Intemational Foundation Korle Bu Trust Multiple District refugee and dis laced erson fund htsavers 105NE Youth Fund Multi le District Youth Fund District N Youth Fund Serenily Appeal Doncaster Hos ttal Sanctuary Appeal Martin House Lions Intemational Blood Research A eal Medic Alert Brain Tumour Research DG Appeal 212123 Make a Wish Water Aid 76,024.83 76,024.83 450.00 1,500.00 450.00 1,500.00 3,100.00 3,100.00 2,700.00 1.350.00 33,475.58 2,700.00 1,350.00 33,475.58 22,491.00 22,491.00 300.00 300.00 3,600.00 1,900.00 1.050.00 3,600.00 1,900.00 1,050.00 250.00 250.00 Aclivi Alliance ROAR Pro ecl Gambia Childrens Can￿r 1,500.00 680.00 260.00 25.00 1,500.00 680.00 260.00 25.00 TOTAL £150,656.41 £150,656.41 LIONS CLUBS INTERNATIONAL DISTRICT 105N FOUNDATION 4. Resources Expended Unrestricted Funds £ Restricted Funds Total 2022123 Lions Clubs Intemational Foundation Korle Bu Trust Multiple District refijgee and dis laced erson fund htsavers District NE Youth Fund Multiple District Youth Fund District N Youth Fund Youth Cam Serenity Appeal Doncaster Hos Sanctuary Appeal Martin House Lions Intemational Blood Research A eal Medic Alert Brain Tumour Research DG Appeal 212123 Make a Wish Water Aid Activit Alliance ROAR Pro ect Gambia Childrens Cancer 73,758.78 73,758.78 450.00 1,500.00 450.00 1,500.00 3.100.00 3,100.00 2,700.00 2,700.00 155.00 155.00 33,475.58 33,475.58 22,000.00 22,000.00 200.00 200.00 3.600.00 1,900.00 1.050.00 3,600.00 1,900.00 1.050.00 250.00 1.500.00 1.640.00 5,065.00 25.00 250.00 1,500.00 1,640.00 5.065.00 25.00 TOTAL £152,369.36 £152.369.36 5. Trustee Emoluments No salaries or wages have been paid to trustees including member5 of the committee during the year. Travel and meeting expenses a￿ met from the District Administration Funds.