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2024-06-30-accounts

Registered Charity Number: - 1185895 Company number: CE019252 (England & Wales)

HAYLING ISLAND LIONS CLUB (CIO) a Charitable Incorporated Organisation

TRUSTEES’ REPORT AND

FINANCIAL STATEMENTS

FOR THE YEAR END 30 June 2024

Hayling Island Lions Club (CIO) 98A ELM GROVE HAYLING ISLAND 02392464611 haylinglionsinfo@gmail.com

HAYLING ISLAND LIONS CLUB (CIO)

CONTENTS

FOR THE YEAR ENDED 30 June 2024

TRUSTEES' REPORT ....................................................................................................................................................... 3 INDEPENDENT EXAMINER'S REPORT ....................................................................................................................... 5 RECEIPT AND PAYMENT.............................................................................................................................................. 7 STATEMENT OF ASSETS AND LIABILITIES ............................................................................................................. 9 NOTES TO THE FINANCIAL STATEMENTS ............................................................................................................ 10

2

HAYLING ISLAND LIONS CLUB (CIO)

TRUSTEES' REPORT

FOR THE YEAR ENDED 30 June 2024

HAYLING ISLAND LIONS CLUB (CIO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024

of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

benefit: running a charity (PB2)'.

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity Hayling Island Lions Club (CIO) Charity registration number 1185895 Company registration number CE019252 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 Ms H Stelitano

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HAYLING ISLAND LIONS CLUB (CIO)

TRUSTEES' REPORT

FOR THE YEAR ENDED 30 June 2024

Independent examiners RK Partners Limited

The Old Surgery

19 Mengham Lane

Hayling Island Hampshire PO11 9JT

Approved by the Board of Trustees and signed on its behalf by

Mr R Harman 21 January 2025

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HAYLING ISLAND LIONS CLUB (CIO)

INDEPENDENT EXAMINER'S REPORT

FOR THE YEAR ENDED 30 June 2024

HAYLING ISLAND LIONS CLUB (CIO) INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024

I report to the trustees on my examination of the accounts of the charitable company for the year ended 30 June 2024.

Responsibilities and basis of report

As the charity Trustees, who are also directors for the purposes of company law, 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 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 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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the 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

  4. 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).

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.

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HAYLING ISLAND LIONS CLUB (CIO)

INDEPENDENT EXAMINER'S REPORT

FOR THE YEAR ENDED 30 June 2024

RK Partners Limited

The Old Surgery

19 Mengham Lane

Hayling Island

Hampshire

PO11 9JT

21 January 2025

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HAYLING ISLAND LIONS CLUB (CIO)

RECEIPT AND PAYMENT

FOR THE YEAR ENDED 30 June 2024

Categories
Receipts
Donations
Fund Raising Events
Shop Income
Subtotal (Gross income for
AR)
Asset and investment sales
Internet Sales
Lottery
Sub total
Total receipts
Payments
Advertising and marketing
Accountancy fees
Shop Cost - Rent
Rates
Light, Power & Heating
Repair & Renewals
Hall/Store Hire
Insurance
Fundraising Support Cost
Printing & Postage
Sponsorship/Events		 Unrestricted
funds
Restricted
funds
Endowment
funds
Total
funds
Last
year
6,700.00
-
-
6,700.00
2,450.00
-
-
-
-
387.00
33,711.00
-
-
33,711.00 40,464.00
40,411.00
-
-
40,411.00 43,301.00
-
-
-
-
449.00
130.00
-
-
130.00
165.00
130.00
-
-
130.00
614.00
40,541.00
-
-
40,541.00 43,915.00
-
-
-
-
173.00
264.00
-
-
264.00
120.00
7,051.00
-
-
7,051.00
6,500.00
389.00
-
-
389.00
221.00
333.00
-
-
333.00
584.00
1,001.00
-
-
1,001.00
6,320.00
-
-
-
-
1,243.00
32.00
-
-
32.00
779.00
3,761.00
-
-
3,761.00
5,113.00
890.00
-
-
890.00
283.00
27,601.00
-
-
27,601.00 17,277.00

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HAYLING ISLAND LIONS CLUB (CIO)

RECEIPT AND PAYMENT

FOR THE YEAR ENDED 30 June 2024

Cleaning
Rates
Sub total
Total Payments
Net of receipts/(payments)
Cash funds last year end
Cash funds this year end		 1,285.00
-
-
1,285.00
1,027.00
135.00
-
-
135.00
-
42,742.00
-
-
42,742.00 39,640.00
42,742.00
-
-
42,742.00 39,640.00
(2,201.00)
-
-
(2,201.00)
4,275.00
4,275.00
-
-
4,275.00
2,074.00
-
-
2,074.00
4,275.00

8

HAYLING ISLAND LIONS CLUB (CIO)

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR ENDED 30 June 2024

Categories Details Unrestricted funds Restricted income
funds		 Endowment funds
Cash
funds
Cash at bank and on
hand		 49,911.00 - -
Total Cash Funds 49,911.00 - -
Details Fund to which asset
belongs		 Cost (optional) Current value
(optional)
Liabilities
Accrued Expenses Unrestricted Funds 252.00

The financial statements were approved by the Board on 21-Jan-2025 and signed on its behalf by:

Mr R Harman Chairman

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HAYLING ISLAND LIONS CLUB (CIO)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 June 2024

1 Accounting Policies

1.1 Accounting Policies

The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.

1.2 Basis of preparation

These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.

These accounts have been prepared in accordance with “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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

These accounts are presented in pounds sterling and rounded to the nearest pound.

1.3 Going concern

The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the accounts.

2 Income from Donations and Legacies

Analysis
Donations
Fund Raising
Events
Shop Income		 Unrestricted funds
£
6,700.00
-
33,711.00
40,411.00		 Total funds 2024
£
6,700.00
-
33,711.00
40,411.00		 Total funds 2023
£
2,450.00
387.00
40,464.00
43,301.00

10

HAYLING ISLAND LIONS CLUB (CIO)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 June 2024

3 Other Income

Analysis

Internet Sales
Lottery		 Unrestricted funds
£
-
130.00
130.00
Total funds
2024
£
-
130.00
130.00		 Total funds
2023
£
449.00
165.00
614.00

4 Expenditure on Raising Funds

Analysis
Hall/Store Hire
Fundraising Support Cost
Sponsorship/Events
Support Costs		 Total funds 2024
£
-
3,761.00
27,601.00
5,558.00
36,920.00		 Total funds 2023
£
1,243.00
5,113.00
17,277.00
7,943.50
31,576.50

5 Expenditure on Charitable Activities

Analysis
Support Costs		 Total funds 2024
£
5,822.00
5,822.00		 Total funds 2023
£
8,063.50
8,063.50

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HAYLING ISLAND LIONS CLUB (CIO)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 June 2024

6 Support Costs

Analysis
Advertising and marketing
Shop Cost - Rent
Rates
Light, Power & Heating
Repair & Renewals
Insurance
Printing & Postage
Cleaning
Rates
Governance Costs
Accountancy fees		 Total funds 2024
£
-
7,051.00
389.00
333.00
1,001.00
32.00
890.00
1,285.00
135.00
264.00
11,380.00		 Total funds 2023
£
173.00
6,500.00
221.00
584.00
6,320.00
779.00
283.00
1,027.00
-
120.00
16,007.00

7 Cash at bank and in hand

Cash at bank and
on hand		 Total funds 2024
£
49,911.00
49,911.00		 Total funds 2023
£
52,088.00
52,088.00

8 Creditors: Amounts falling due within one year

Accrued Expenses Total funds 2024
£
252.00
252.00		 Total funds 2023
£
228.00
228.00

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HAYLING ISLAND LIONS CLUB (CIO)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 June 2024

9 Charity funds

9.1 Details of material funds held and movements during the CURRENT reporting period

Fund names Fund
balances
brought
forward		 Income Expenditure Transfers Gains
and
losses		 Fund
balances
carried
forward
£ £ £ £ £ £
Unrestricted funds
4,275.00 40,541.00 (42,742.00) - - 2,074.00
Total 4,275.00 40,541.00 (42,742.00) - - 2,074.00
tails of material funds held and movements during the PREVIOUS reporting perio
Fund names Fund
balances
brought
forward		 Income Expenditure Transfers Gains
and
losses		 Fund
balances
carried
forward
£ £ £ £ £ £
Unrestricted funds
- 43,915.00 (39,640.00) - - 4,275.00
Total - 43,915.00 (39,640.00) - - 4,275.00

9.2 Details of material funds held and movements during the PREVIOUS reporting period

9.3 Transfers between funds This Year

Amount
£
Between unrestricted and restricted funds -
Between endowment and restricted funds -
Between endowment and unrestricted funds -
Last Year
Amount
£
Between unrestricted and restricted funds -
Between endowment and restricted funds -
Between endowment and unrestricted funds -

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