REGISTERED CHARITY NUMBER: 1189573 rt ofthe Trus Unaudited Financial StstemÈnts for the Year Ended 30 June 2025 hjr Llons Clubs International Distsiet 105SW Foundation cio Monahans Chartered Accountants Suite B, House Bkc*brook Park Aven Taunlon TA1 2PX
Lions Clubs Intemational District 105SW Foundation ci cOntts oftht Financial Ststements for the Year Ended 30 June 2025 Reference and Adminlstratlve trI1$ Report ofthe Trustees 2 to 3 IndgpofKlent Examinerfs Report ststem¢nt of Firwncial Athil 8alance Sheet Notss to the Financial Statements 7 to 10
Lions Clubs International District 105SW Foundation cio Reference and Administratlve Detsil¥ for thè Yèar Ended 30 June 2025 TRUSTEES J Mather5 O Atkins C Ford J John K Moofe C Rowe {reSIgn 30.C6.251 R Alen (app)inted 03.01.24) P Bunt lapwinted 22.07.241 F Collins lapwinted 24.05.251 M Symes lapFM)inled 24.05.251 A BLFmard (appoint 10.C6.25} PRINCIPAL ADDRESS Flat 56 Cheddar Court Slation Road Cheddar Somerset BS27 3DT REGISTERED CHARITY MUMBER 1189573 IMDEPENDEKf EXAMINER Monahar Chartered A(xx)untants Sutte B. BWdown House Blacbrook Par Avenue Tauntr)n SomerEet TA1 2PX Page 1
Lions clubs Intemational strict 105SW Foundation cio Re for Year Ended 30 June 2025 The trustees present their repKIrt wrth the firwKial statements of the CIO for the year ended 30 June 2025. The trustees have adopted the provIsnS of Accounting arKI Reporbng by Charities.. Ststement of Rmended Practi applicable to charities pieparing theiraccounts in ac(x)rdance with Finan(xal Reporting StarKtsrdapp1KXb in the UKarKI Republ of Ireland (FRS 1021 leffecbve 1 January 2019). The Distrid was established in June 1970 ¥thin the Intemaknonal Assoualion of On$ Clubs {which has its headquarters * Oak Btook, Illinois irh the USA) arKI VAS regL%ler&Y as a Foundab"on CIO on 20 May 2020. The District, made up of 50 Lions Clubs. is one of 8 Districts making up mUre District 105 covering the British Isles. The Dtstrici owates in Comwall. Devon. Dorset and Someet. Me[[hlp ha$ dedined to 905. OBJECTIVES AND ACTMTIES The objectNes of the CIO are such purposes are exUvely tharitable accordirBJ to the Lews of EnglaT and Wales as the tFuslees shall in their absdute di5Crt)n deternrri. Iluding {trMJt nol limited tol.. . Promoting withoLrt distindion of sex. sexual oiientatÈon. Ta or of Fdib(zl. religious or other Opifmons by associatiThJ with the local authorities and voluntary organi8abons in a MmOn eftort to advan edueAtion and to prowde fa01"eS in the interests of srrial welfrdre". . The relief of snesS or di58bilty 8nd wEservakn of gc)J heallh iThJdiThJ the preventi of avoidable blindness., . To help young people. eswxalty blrt not exdusivety throh Iwsure time activibes. so as to develop tlir capabilities that they may grow to fvll maturity as indNiduals and members of sciety'. . Promoting for Ihe benefft of the plkn1 the conservatKm. IwrAedK)n improvement of the physical and natural environment, . The relief and assistarE of people any part ofthe 7hK) are viclwns of vrar or natural disaster, trouble orcatastrcyhe. The trustees have paid due regwd to 9daTh2 issu•J bythe Chaiity Commission in vthat actsvibes the arity shwld undertake. The Charrty Objectives are ldety cowhed aTrJ pkce rn Teslricbon upon those might apply to the CharTty for support and assistan( and each request or referral is corsidered on tts indr¥idual merits. The Wofk of other carrtses wid¥ly supported. esr>eoalty th¢)se forming part of OT parlneTed ty 0ft$ Club Intemationa or any of its constituent Districts or Clubs. The TTUStee5 consider tIt the Public Benefft requirewnI is dearly met. ACHIEVEMENT AND PERFORklANCE Charitsble acti¥itie¥ The Distrt was able to supsx)rt a range of charitable the yew. 0$$ a range of tharitable adiwbes. Donations made in the year lotalled £45.46012024- £50,605) FINANCIAL REVIEW Total receipts forthe yearwere £184.241 P024- £159.335}whilste)widiture was £163.933 (2024- £156.1651 The fvnds at the yearend rose to £ 85,857 {2024- £65.549). It is the policy ofthe charity Ihat Utred funds h8ve not been deygnated fDr a spetyfi¢ use should be mairrtained at a minimum level eouiVanÈ to beh%Een three and six month's expenditure. The trustees consider that serves at this level will ensurè that, in the event of a nth¢Snt drop Ni lurK1iny. thèy WTII be able to continue the chari$ Trent actiVe5 Whi oJnshYeration is gi¥en to ways in vthi( addilional fiJnds may be raised. This level of feserves has been maintained 1hrougji the year. The trustees have assessed the major risks to thich the drity is ex[j. aThJ are sa11sfd that systems are in pla( to mitigale exposure to the major risks. FUTURE PLANS It is the interrtn ofthe Twstees 8nd Membws (rftho DtstrKt- ". lo strive tr) rebuikl the Distsicfs membership by assistiThJ kxal Lions Clubs to increase their members. ii. to continue imF4ementing the stated obj'ecaives of the Charity. STRUCTURE. GOVERNANCE AND MANAGEMENT The ch8nty is controlled by its goveming dc¥)Jment. a deed oftrust and ccfflslitute5 an incOlat (*8rty. Page 2
Lion5 Clubs Intemational District 1 Foundation cio Re rt of the Trustees forthe Year Ended 30 June 2025 Lions Clubs Intem8tional District 105SW FJnd81In CIO was fomed on 20 May 2020. Lion Lesley CLaFke. prevK)usly a trustee, was a WTiness lo Ihe signing of the Constibjtion on 8th August 2020. Rècruitment and appointment of ngw trustees '. A minimum oftwo and a MMrn of eight TEUStees 15 r•wwed'. and a mamium of fJr ex offitio trustees. ii. The District Go¥emor, Immedknqte Past tmstrict Govemor. 1s1 Di5trK# Govenwx and 2r Vice Di5trici Govemorof the Dislrid are ex-offiuo Trustee& iii. The Dislrtct Seuetary and District Tre8suM are Tnjsiee iv. The Trustees May (X to fill any Casu vacancy their rar*s. v. Two Trust shall fo a qLVUrn for (xxmtuthng bltsiness. Oryani5ational structtjre Administration ofthè Ftsundation CIO is undertaken bv the Truslees ots a volunts_ry. basis wthout chae to the Foundation CIO. Inudenlal costs SLth as FKbStaJe. stati.onèry and telephjne use are charged to the Districys separate AdministratK)n AccoL¢nt. None of the trustees received any remunerab"m fr(Kn ttle Fwndation CIO dLWiTrJ the year12024". £nill. Approved by or(ler of the board of tVJst on ...................... ..... . sig1 on its behalfty. sleÈ Page 3
ndent Examinerfs R
rt to the Trustees of
Lions Clubs International Distri¢t 105SW
ndation
cio
Independent examlnerfs report to the trustees of Llons Clubs Intwnational Distri¢t 105SW Foundation ICIOI
I report to the trustees on my examination ofthefinancaal Statem ofLKms Club Inlemational Distrid 105SW Foundation
Icioi Ithe Charity) for the year ended 30 June 2025.
Respon$ibilities and b•8is of reptyt
As the trusteès of the Charity, you a $)nSIb for the w8p3rth of thtr ffinarKi81 statements in ¢dance vitth the
requirements olthe Charities Act 2011 Cthe Acr).
I report in respe( of my examinatiM of the Charivs finan(xal ststemwrts (srried ¢xrt undèr Sedion 145 of the Act and in
carrying out my examination I have followed all aFvIale Dirt)nS given by the Chanty Commis$i¢yn under Sethi
14515}Ibl of the Act.
Indopondènt •xamln•¢s stat•ment
I have completed my examination. I confirn that rKs material matteTS he ccrfne to my attentMJn in nectiOn th the
examination giving me V$e lo beheve that in 8ny m81erial respect."
a¢wunting fefxwds were r1 kept in resperl of the Chaiity aq required by Sedion 130 of the Act,. or
the fin8n¢ial statements do not ac
Lions Clubs Intemational Di# Foundation cio ststement of Finaneial Activities the Year Ended 30 June 2025 2025 Total funds 2024 Totsl fvnds Unrestricaed ReslrKted fu INCOME AND ENDOWMENTS FROIA Donations and Jegaoes 8.699 172.647 181.348 156,2 Other trading aclivities InVesthnt incom8 1.577 278 1.667 1.228 1,274 Totsl 9.739 174,502 184,241 159.&35 EXPENDITURE ON Charitsble activities CharItae activities 11.078 163.933 156.165 NET INCOMEI{EXPENDITURE} {1,339) 21.647 20,& 3,170 Transfer beiw8on Funds 1.301 1.301 NET MOVEMENT IN FUNDS 20.346 20,308 3.170 RECONCIUATION OF FUNOS Total fuTrJs brought fonvard 41.363 24.1 62,379 TOTAL FUNDS CARRIED FORWARD 41.325 44,532 85.857 65,549 P¥5
Clubs Intsmational District 105SW Foundation cio Balance Sheet 30 June 202S 2025 Total funds 2024 Total fun¢Js UnTestrKtgJ fiJnd Restricted funds Notes CURRENT ASss Stocks Debtors Cash al bank 10 11 1,249 41,943 46.264 67,294 41.943 88.707 68.611 CREDITORS Amounts f8ifing due wthin ot* year 12 {618) (2.2321 {2.850) I3.[2) NET CURRENT ASSETS 41.325 TOTAL ASSETS LESS CURRE1 LIABIUTIES 41,325 85.857 65.549 NET ASSETS 41,325 85.857 65,549 FUNDS Unreslride(I funds Restricted fvnds 13 41,325 44.532 41,363 24.188 TOTAL FUNDS 85.857 65,549 It IJo¥J4kn Loif The financial statements were approved by the BoArd of Ttustees and wtlwyised for sue cffl............................................. and were srgned on rts behalf by". e- Trustee ohn Page 6
Lions Clubs In ational Distrlct 105SW Foundation cio Notes to the Financial Ststoments for the Year Endèd 30 June 2025 CHARITY INFORMATION Lions Club Intemational District 105SW Foundakn CIO is a Chatrtable IncOOrated Organisation registered under thè Charities Acl 2011. The registered numtrw8nd prinopal address can be fourKI on the Reference and Administration page. ACCOUNTING POUCIES Basis of pyeparfng thè finarKial ststements The financial statements of ¢harity, vthich is a wblic benefft entity under FRS 102, h8ve been prepared in aCcOrdae with the Char[tS SORP IFRS 102) 'ACcCntirrfj and Reporting by charIts." Statement of Recommended Pl8¢Al apIcable10 tharities preparing theira¢xounts in accordance with the Finanryal Reporting Stsndard appluble in the UK and Republic of Ireland IFRS 102) leffecbve l January 2019)., Finanual Repotb"ng Standard 102 The F5nancial ReportiThJ Standard applkXtAe in Ihe UK and Reputs4ic of Iland. and the Charities Act 2011. The ffinatThl staterTwts have $xèp8 der the historical Ist o)nvethion. Going conc8m Al the b.me of approwng the finaniial statements, the lJtBtees have a reasonaNe that the charity has adequate resources to ¢x)ntinue in operatK)n8] eSter for the foreseeable fvrture. Thus, the trustèès continue to adopt the going conc£m basis of acCUntIng in prepawiw¥J the arria1 Stalents. Income Income is reoy)gnised vthen charty is Wty entilled to it afterany perfomnce condthons have been met, the amounts can be measured reffiabty. and it is probable tha Ir will be received. Cash donations 8re recognised on ieceTrpt. Otrer donth"¢)ns are rwnised 0e the chafity has been notif of the donation, unless perfomiarKe rKJrJthrts require deferral of the amounL Lega(ies are rerL)gnised on receipt OtheSe rfthe tharrty has been notified of an Im[KIing distribution, the amount is known, and teceipt is expected. tfthe amwnt is not ktNY•vn. the is treated as a contingent &%sel. Expenditure Liabilities rewgrmsed as expenditure as scon as the is 8 legal orconslructNeobligation (xjmmitting the charity to that expendrture, rt is prObae that 8 transfer ofecontxnic tEneffts will be reqtsired in setuefflent and the amount of the obligation can be measured relLay. E[KIlture is accounted for on an alxruals basis and has been dassffied under hè8dings that aggregate all (x)st related to (xtegory. re cc6ts cannot direcfy attributed to parlicular headings they have been alktated to adi¥[tS on a basis CnSIstenI with the use of resources. Stocks Stocks are valued at the luwerof ¢))st a1 net realiSab valL. afterajjusting for obsolèto and slow moving items. Taxation The ch8rty is exempt from tax on its chaiiiable Fund accounting Unrestricted funds can be uY in a¢zordat vrilh the charrlatle obpkn$ at the disL¥etion ofthe tnIst. Restricted funds only be used for paFb¢lar restrKtsd wrposes wthin Ihe objeLts of the thaiity. Restrictions arise when SFeciTred by the or*then fiJnds we r8is&J for parbcjjlar $trKl purFY)ses. Further expl8rti of the rtature and purp)5e of eath fuThY is induded in Ihe notes to ts finanaal stslements. Page 7 continued...
on¥ clu International District 105SW Foundation cio ¢e> to the Financial Statements - continued for the Year Ended 30 June 2025 DONATIONS AND LEGACIES 2fY25 21Y24 Donations Dues Insurance Convention Child Sight UK Message in a Bottle 45,4e 82.026 50,605 78,328 2.390 23.739 28,119 24.4 1.251 181,346 156,C62 OTHER TRADING AcHvmES 2025 2LY24 Other iTh>)me f,667 1,999 INVESThIENT INCOME 2025 2024 Depwi account interest 1.274 CHARITABLE ACTIVETIES 2025 2024 Donations Dues Insuran( Convention Meeting expenses Expense loWanceS GAT- Global Adion Team GLT- Leadership GMT- Membership Health & Safety Expenses Intemalional Relab"$ PR Websrte IndeKEndent Examination Fee Travel Expenses Postage Printing & Stsliot Badges & Awards MIAB- Message in a Bottte Sundries Equipment Handover Youth Activities Convention 45.460 74.793 50,605 70.581 2,390 1,176 208 939 86 75 183 141 1,198 2,570 226 87 216 183 185 758 718 315 55 145 70 310 432 1,327 1,941 28.902 85 823 23,4 163,933 156,165 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other beneffts for the year ended 30 June 2025 nor for the year ended 30 June 2024. Employ88S There We no employees in the year {2024: and thwE Ere em&loyees wtrK) anml remuneration more than £60.(KX). Page 8
Lions Clubs International Dtstrict 105SW Foundation cio Notes to the Financial Slatements- continued for the Year Ended 30 June 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTVrfITIES Unrestrictgj fund Restricted fijnds Total funds INCOME AND ENtX>WMEKfs FROM Donations and ga¢le$ 147.253 156,(2 Other trading a¢b"¥tties Investment in(x 1.931 250 1,999 1.274 1,024 Total 149.434 159,335 EXPENDITURE ON Charitsble activities Charttable acbwties 149.501 156,165 NET INCOMEI{EXPENDITURE) 3,327 3,170 RECONCIUATION OF FUNDS Total funds brought foThward 38.126 24.253 62,379 TOTAL FUNDS CARRIED FORWARD 41,363 24,126 65,549 10. STOCKS 2025 2024 1.249 11. DEBTORS: Amouiifs FALUNG DUE WITHIN ONE YEAR 2024 Other debtor5 68 PaJe 9
Lions Clubs International District IOSSW Foundation 10 Notes to the Flnancial Stst¢mtnts . continued for the Year Ended 30 June 202S 12. CREtHTORS: AMOUNTS FALUNG WE wrrHIN ONE YEAR 21Y25 2024 Other creditors 3,062 13. MOVEMENT IN FUNDS At 1.7.24 IrthnirvJ Resources axpended At 30.6.25 transferred funds General fijnd Restricted funts Equipment Reserye Handover Youth Acb"vrties Competition Convention Child Sight UK Donations Due$ 41,363 9.739 {11,078) 1.301 41,325 2.286 45 9.135 1,301 11.419 {432) (1.32n {1,941) 1,854 45 1.327 16.(K)01 11,3011 28.142 24.5J) (28.9)2) 10,659 145.4eA)) TOTAL FUNDS 65.549 184.241 163.933 85.857 Comparatives for movement in fvndg IncomiThJ ReSoUrS Al 30.6.24 At 1.7.23 expended Unrestricted fund Gener81 fijnd 38.126 (6.664) (41.363) R•strlcted funds Equipment Re5erye Handover Youth A¢tNities Competition Convention Oon81ions Oues 2286 2,286 45 9.135 1,301 11,419 11,6061 (8231 325 10.988 23.¥27 {23,4SEI {50.6051 72,971 149,434 {149.1 24.186 TOTAL FUNDS 62,379 159.335 {1.165) 65,549 RELATED PARTY DISCLOSURES There were no related party transathns fot the yeai ended Y) June 2025 (2024.. NO). Page 10