Charity number: 1185895
Hayling Island Lions Club (CIO)
Report of the Trustees and Unaudited Financial Statements
For the year ended 30 June 2022
Hayling Island Lions Club (CIO) Contents Page For the year ended 30 June 2022
| Report of the Trustees | 1 |
|---|---|
| Independent Examiner's Report to the Trustees | 2 |
| Statement of Financial Activities | 3 |
| Statement of Financial Position | 4 |
| Notes to the Financial Statements | 5 to 7 |
| Detailed Statement of Financial Activities | 8 |
Hayling Island Lions Club (CIO) Report of the Trustees
For the year ended 30 June 2022
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 30 June 2022. 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity Hayling Island Lions Club (CIO) Charity registration number 1185895 Principal address 98A Elm Grove Hayling Island Hampshire PO11 9EH
Trustees
The trustees and officers serving during the year and since the year end were as follows:
Mr R Harman Ms M Skennerton Mr D Gillard Ms H Stelitano Independent examiners C J Driscoll Chartered Accountants The Old Surgery 19 Mengham Lane Hayling Island Hampshire PO11 9JT
Approved by the Board of Trustees and signed on its behalf by
............................................................................. 10 March 2023 Mr D Gillard
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Hayling Island Lions Club (CIO) Independent Examiners Report to the Trustees
For the year ended 30 June 2022
I report to the trustees on my examination of the accounts of the charity for the year ended 30 June 2022.
Responsibilities and basis of report
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity'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 examiners 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 that in any material respect:
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accounting records were not kept in respect of the Charity as required by section 130 of the 2011 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 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.
C J Driscoll Chartered Accountants The Old Surgery 19 Mengham Lane Hayling Island Hampshire PO11 9JT
10 March 2023
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Hayling Island Lions Club (CIO) Statement of Financial Activities For the year ended 30 June 2022
| Notes Income and endowments from: Donations and legacies 2 Total Expenditure on: Raising funds 3/4 Total Net income/expenditure Total funds carried forward |
Unrestricted funds £ 18,703 18,703 (26,264) (26,264) (7,561) (7,561) |
2021 £ - |
|---|---|---|
| - | ||
| - | ||
| - | ||
| - | ||
| - |
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Hayling Island Lions Club (CIO) Statement of Financial Position As at 30 June 2022
| Notes | 2022 | 2021 | |
|---|---|---|---|
| £ | £ | ||
| Current assets | |||
| Cash at bank and in hand | 47,693 | - | |
| 47,693 | - | ||
| Creditors: amounts falling due within one year | 7 | (108) | - |
| Net current assets | 47,585 | - | |
| Total assets less current liabilities | 47,585 | - | |
| Net assets | 47,585 | - | |
| The funds of the charity | |||
| Unrestricted income funds | 8 | 47,585 | - |
| Total funds | 47,585 | - |
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
Mr D Gillard Trustee 10 March 2023
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Hayling Island Lions Club (CIO) Notes to the Financial Statements For the year ended 30 June 2022
1. Accounting Policies
Basis of accounting
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Charities Act 2011.
Hayling Island Lions Club (CIO) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
2. Income from donations and legacies
| Unrestricted funds Donations received xpenditure on generating donations and legacies Unrestricted funds Support costs |
2022 £ 18,703 18,703 2022 £ 108 108 |
2021 £ - |
|---|---|---|
| - | ||
| 2021 £ - |
||
| - |
3. Expenditure on generating donations and legacies
4. Expenditure on other trading activities
| Unrestricted funds Shop costs Support costs |
2022 £ 4,940 21,216 26,156 |
2021 £ - - |
|---|---|---|
| - |
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Hayling Island Lions Club (CIO) Notes to the Financial Statements Continued
For the year ended 30 June 2022
| 5. Analysis of support costs | ||||
|---|---|---|---|---|
| 2022 | 2021 | |||
| £ | £ | |||
| Fundraising trading | ||||
| Support cost | 21,216 | - | ||
| Governance costs | 108 | - | ||
| 21,324 | - | |||
| 6. Particulars of employees | ||||
| 2022 | 2021 | |||
| Support Staff | 0 | 0 | ||
| 0 | 0 | |||
| 7. Creditors: amounts falling due within one year | ||||
| 2022 | 2021 | |||
| £ | £ | |||
| Accruals and deferred income | 108 | - | ||
| 108 | - | |||
| 8. Movement in funds | ||||
| Unrestricted Funds | ||||
| Incoming | Outgoing | Transfers | Balance at | |
| resources | resources | 30/06/2022 | ||
| £ | £ | £ | £ | |
| General | ||||
| General | 18,703 | (26,264) | 55,146 | 47,585 |
| 18,703 | (26,264) | 55,146 | 47,585 |
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Hayling Island Lions Club (CIO) Notes to the Financial Statements Continued
For the year ended 30 June 2022
Unrestricted Funds - Previous year
General
| Incoming resources £ - |
Outgoing resources £ - |
Transfers £ - |
Balance at 30/06/2021 £ |
|---|---|---|---|
| - |
Purpose of unrestricted Funds
General
All types of Fundraising on Hayling Island,, Christmas Float, Easter Collections, street collections etc in as much that all funds collected would be only for the public benefit of the community.
9. Analysis of net assets between funds
| Unrestricted funds General General Previous year Unrestricted funds General |
Net current assets / (liabilities) Net Assets £ £ 47,585 47,585 |
|---|---|
| 47,585 47,585 |
|
| Net current assets / (liabilities) Net Assets £ £ |
|
| - - |
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Hayling Island Lions Club (CIO) Detailed Statement of Financial Activities
For the year ended 30 June 2022
| INCOME AND ENDOWMENT Donations and legacies Donations Total incoming resources EXPENDITURE Other trading activities Shop costs SUPPORT COSTS Support cost Fundraising Support cost Governance costs Governance costs Total resources expended Net Expenditure |
£ 2022 18,703 18,703 18,703 (4,940) (4,940) (21,216) (21,216) (108) (108) (26,264) (7,561) |
£ 2021 - |
|---|---|---|
| - | ||
| - - |
||
| - - |
||
| - - |
||
| - | ||
| - | ||
| - |
8 of 8 This page does not form part of the statutory financial statements