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 3 **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 4 **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. 5 **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 6 **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| 7 **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 9 **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| 11 **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| |---|---|---| 12 **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||-| 13