**LIONS CLUBS INTERNATIONAL DISTRICT 105N**
# **FOUNDATION**
**(Charitable Incorporated Organisation 1183683)**
## **FINANCIAL STATEMENTS**
**For the 12-month period ending**
**30 JUNE 2024**
# **LIONS CLUBS INTERNATIONAL DISTRICT 105N FOUNDATION**
**CONTENTS PAGE** Trustees and professional advisors 1 Trustees Annual Report 2 Independent Examiners Report 4 Statement of Financial Activities 5 Balance Sheet 6 Notes to the Financial Statements 7
**LIONS CLUBS INTERNATIONAL DISTRICT 105N**
# **FOUNDATION**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS**
## **TRUSTEES**
**Chair** Mr Andrew Kerr Sutherland **District Secretary** Mr Alan Ashburner **District Treasurer** Mr David John Wells (districtntreasurer@btinternet.com) **Past District Governor** Mr David Ronald Wilson **District Governor** Mr Kevin Hunter **1st Vice District Governor** Mrs Gillian Margaret Swan **2nd Vice District Governor** Mr John Sellers **Trustees** Mrs Marilyn Irene Bennett Mrs Susan May Taylor Mrs Susan Valerie Johnson Mr Ian Leslie Butler
## **Charity registered number**
1183683
## **Bank**
Barclays Bank Percy Street Newcastle
## **Address of Principle Office**
7 Darrowby Close, Thirsk YO7 1FJ
## **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 2024. The Trustees confirm 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, Governance and Management**
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 twelve. Six District Officers shall be ex-officio trustees of the Foundation, these are the District Governor, 1[st] Vice District Governor, 2[nd] Vice District Governor, District Treasurer, District Secretary, and the Immediate Past District Governor.
There shall also be a minimum of two and maximum of six appointed trustees. No trustee can be appointed without the permission of the District Governor.
In the year 2023/2024 there have been eleven trustees in post, six of whom were exofficio officers and five appointed trustees.
The process for the appointment of trustees is stipulated in the Constitution. Any trustee may call a meeting of the trustees. Meetings of the trustees are managed in accordance with the governance of the Foundation as set out under the Charitable Incorporated Organisation Constitution.
The Foundation’s insurance requirements are covered under Lions Clubs International Multiple 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 international understanding through Lions clubs.
## **Vision Statement**
To be the global leader in community and humanitarian service.
## **Objects**
The objects of the Foundation are such purposes which are exclusively charitable according to the laws of England and Wales as the trustees shall in their absolute discretion determine, including (but not limited to):
- promoting without distinction of sex, sexual orientation, race or of political, religious, or other opinions by associating with the local authorities and voluntary organisations in a common effort to advance education and to provide facilities in the interests of social welfare.
- the relief of sickness or disability 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 conservation, 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 accordance 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 Charity Commission's general guidance 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 with through District 105N’s ‘Administration Account’ the balance 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 70 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 international 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 criteria, 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 2023/2024 the total received was £103,067.56
The sum of £107,169.52 was expended on charitable activities during the year. The highlights in the year were the raising of £44,285.92 towards the Lions Clubs International Foundation (LCIF) with £10,940 going towards the project to provide stoves for families in Ukraine, the raising of £22,943.22 towards the St Johns Hospice Project in Doncaster, half of which was raised by the clubs in the Doncaster area and matched funded by the LCIF. The sanctuary appeal at Martin House Children’s Hospice received matched funding of £22,265 from LCIF.
Work has been ongoing to review the Youth Funds held by the district. As part of this review the trustees decided to incorporate the District 105NE Youth Fund, The District N Youth Fund and the ROAR project fees into one single fund called District 105N Youth Fund.
## **LIONS CLUBS INTERNATIONAL DISTRICT 105N**
# **FOUNDATION**
At of 30 June 2024, the following sums are held in the Foundation's account: Youth camp - £l ,348.82 District N Youth Fund – £11,410.31 Martin House Sanctuary Appeal - £605.20 LCIF - £40.00
Signed — Signed-
Lion Andrew Kerr Sutherland
Chair of Trustees
Date
Lion Alan Ashburner. 105N Cabinet Secretary Date 22 September 2024.
## **LIONS CLUBS INTERNATIONAL DISTRICT 105N**
# **FOUNDATION**
## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
> **Report to the trustees** LIONS CLUBS INTERNATIONAL DISTRICT 105N FOUNDATION
> **On accounts for the year** 30 June 2024 **Charity no** 1183683 **ended (if any) Set out on pages** 11-13 ) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30/06/2023.
**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 Trust’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.
LIONS CLUBS INTERNATIONAL DISTRICT 105N
FOUNDATION
LIONS CLUBS INTERNATIONAL DISTRICT 105N
FOUNDATION
Indepèndent
examiner's statement
I have completed my examination. I confimi that no materi31 Thatters have come
to my attention in connection with the examination lothÈr th3n that disclosed
below I which glvÈs me cause to believe that In, any rnaterial respett..
the accountine records were not kept in accordance with section 130 of the
Charities Act,. or
the accounts did not accord with the accounting re£ords,' or
the accounts did not cornply with the applicable requiiement5 concerning
the form and content of accounts set out in the Charities (Accounts and
RÈports1 Regulations 2008 other than any requirement that the accounts
give a'true and fairf view ¥Yhith 15 not 6 tnatteT considered a5 part of èn
independent examination.
I have no concerns and have come acr055 no other Matters in connection with
the examination to which attention Should be dr4wn in this report in order to
enable a proper understanding of the accounts to be reached.
Please delete the words in the biuckets ilthey do not opply.
Si8ned-
Date:
Name:
Margaret Black
Relevant professional
qualifirationl51 or body lif
anvl:
Address..
Elwick House, 12 West End
Hutton Rudby
TS15 ODJ
# **LIONS CLUBS INTERNATIONAL DISTRICT 105N FOUNDATION**
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any** None
**items that the examiner wishes to disclose**
**LIONS CLUBS INTERNATIONAL DISTRICT 105N**
## **FOUNDATION**
## STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 30 JUNE 2024
|||||Total|
|---|---|---|---|---|
|||Unrestricted|Restricted|Funds|
|||Funds|Funds|2023/24|
||Note||||
|INCOMING RESOURCES|||||
|Incoming resources from|||||
|generating funds|||||
|Voluntary Income|3||103,067.56|103,067.56|
|Activities for generating funds|||||
|TOTAL INCOMING|||||
|RESOURCES|||103,067.56|103,067.56|
|RESOURCES EXPANDED|||||
|Charitable Activities|4||107,169.52|107,169.52|
|Other resources expended|||||
|TOTAL RESOURCES|||||
|EXPENDED|||107,169.52|107,169.52|
|NET INCOMING|||||
|RESOURCES FOR THE|||||
|YEAR|||(4,101.96)|(4,101.96)|
|RECONCILIATION OF|||||
|FUNDS|||||
|Total funds brought forward|||17,676.29|17,676.29|
|Deficit on year|||(4,101.96)|(4,101.96)|
|TOTAL FUNDS CARRIED|||||
|FORWARD|||13,574.33|13,574.33|
# **LIONS CLUBS INTERNATIONAL DISTRICT 105N FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS**
# **YEAR ENDED 30 JUNE 2024**
## **1. Voluntary Income**
Voluntary Income has been received from donations Lions Clubs in District 105N. No income has been received direct from the public.
## **2. Restricted and Unrestricted Funds**
All the income received this year is for restricted funds.
## **3. Voluntary Income**
|**3.Voluntary Income**||||
|---|---|---|---|
||**Unrestricted**
**Funds £**|**Restricted Funds**
**£**|**Total 2023/24**
**£**|
|Lions Clubs International
Foundation||44,285.92|44,285.92|
|Multiple District Youth Fund||2,752.00|2,752.00|
|District N Youth Fund||2,720.00|2,720.00|
|Sanctuary Appeal Martin
House||22,113.20|22,113.20|
|St Johns Hospice||22,943.22||
|Sightsavers||1,750.00|1,750.00|
|Medic Alert||1,450.00|1,450.00|
|Mwereni School (Mount
Kenya Project)||1,000.00|1,000.00|
|Gift for Living (Uganda
Orphanage)||2,070.00|2,070.00|
|Lions International Blood
Research Appeal||100.00|100.00|
|DG Appeal 22/23 Make a
Wish||430.22|430.22|
|Water Aid||200.00|200.00|
|Activity Alliance||1,000.00|1,000.00|
|Doncaster Sports||150.00|150.00|
|Gambia||0|0|
|Childrens Cancer||103.00|103.00|
|**TOTAL**||**£103,067.56**|**£103,067.56**|
**LIONS CLUBS INTERNATIONAL DISTRICT 105N**
## **FOUNDATION**
## **4. Resources Expended**
||**Unrestricted**
**Funds £**|**Restricted Funds**
**£**|**Total 2023/24**
**£**|
|---|---|---|---|
|Lions Clubs International
Foundation||47,103.92|47,103.92|
|Multiple District Youth
Fund||2,720.00|2,720.00|
|District N Youth Fund||1,584.94|1,584.94|
|Sanctuary Appeal Martin
House||22,000.00|22,000.00|
|St Johns Hospice||22,943.22|22,943.22|
|Sightsavers||1,750.00|1,750.00|
|Medic Alert||1,450.00|1,450.00|
|Mwereni School (Mount
Kenya Project)||1,000.00|1,000.00|
|Gift for Living (Uganda
Orphanage)||2,070.00|2,070.00|
|Lions International Blood
Research Appeal||200.00|200.00|
|DG Appeal 212/23 Make a
Wish||430.22|430.22|
|Water Aid||200.00|200.00|
|Activity Alliance||1,000.00|1,000.00|
|Doncaster Sports||150.00|150.00|
|Gambia||2,432.22|2,432.22|
|Childrens Cancer||103.00|103.00|
|**TOTAL**||**£107,169.52**|**£107,169.52**|
## **5. Trustee Emoluments**
No salaries or wages have been paid to trustees including members of the committee during the year. Travel and meeting expenses are met from the District Administration Funds.