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
cOnt￿ts 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
Blac*brook 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 provIs￿nS of Accounting arKI Reporbng by Charities.. Ststement of R￿￿mended 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 mU￿r￿e District 105 covering the British Isles.
The Dtstrici owates in Comwall. Devon. Dorset and Some￿et. Me[[￿￿hlp ha$ dedined to 905.
OBJECTIVES AND ACTMTIES
The objectNes of the CIO are such purposes are ex￿U￿vely tharitable accordirBJ to the Lews of EnglaT
and Wales as the tFuslees shall in their absdute di5Crt*)n deternrri￿. I￿luding {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 s￿nesS or di58bilty 8nd wEservakn of gc*)J heallh iTh*JdiThJ the preventi￿ of avoidable
blindness.,
. To help young people. eswxalty blrt not exdusivety thro￿h Iwsure time activibes. so as to develop tl*ir
capabilities that they may grow to fvll maturity as indNiduals and members of sc*iety'.
. Promoting for Ihe benefft of the plkn1￿ the conservatKm. IwrAedK)n improvement of the physical and
natural environment,
. The relief and assistar*E of people ￿ any part ofthe 7h*K) are viclwns of vrar or natural disaster,
trouble orcatastrcyhe.
The trustees have paid due regwd to 9￿daTh2 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
c*arrtses 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 tI￿t the Public Benefft requirew￿nI is dearly met.
ACHIEVEMENT AND PERFORklANCE
Charitsble acti¥itie¥
The Distr￿t 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 U￿￿tr￿￿ed funds h8ve not been deygnated fDr a spetyfi¢ use should be
mairrtained at a minimum level eouiVa￿nÈ 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 actiV￿e5 Whi￿ oJnshYeration is gi¥en to ways in vthi(* addilional fiJnds may be raised. This level
of feserves has been maintained 1hroug￿￿ji the year.
The trustees have assessed the major risks to *thich the d￿rity is ex[￿￿j. aThJ are sa11sf￿d that systems are in
pla(* to mitigale exposure to the major risks.
FUTURE PLANS
It is the interrt￿n 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 incO￿lat￿ (*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 F￿Jnd81￿In 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 M￿M￿rn of eight TEUStees 15 r•wwed'. and a mamium of f￿Jr 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 cha￿e 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 ...................... ..... .
sig￿1 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 aFvI￿al￿e Dir￿t￿)nS given by the Chanty Commis$i¢yn under Sethi
14515}Ibl of the Act.
Indopondènt •xamln•¢s stat•ment
I have completed my examination. I confirn that rKs material matteTS h￿e ccrfne to my attentMJn in ￿￿nectiOn th the
examination giving me ￿V$e lo beheve that in 8ny m81erial respect."
a¢wunting fefxwds were r￿1 kept in resperl of the Chaiity aq required by Sedion 130 of the Act,. or
the fin8n¢ial statements do not ac<x>riJ vnth those retx)rd5" or
the financial statements do Th)t compty Y￿th the appli(able requirements 0)￿eMing the fomi and content of
financial statements set out in the Charitses (Accounts and Rewtsl ReguL4tions 2(K)8 other than any requirement
that the finanrlal statell￿ts give a trLE afKI fw"r ViV4T is not a matter considered as part of an independent
examination.
I have no cor￿emS arbj have al¥￿&S no dher matters in c(￿ne￿On ￿lIh the exa￿￿natiOn to Ythic* 8ttentton shwld
bè dr8wn in this ￿F￿rt in order to enabk a Proper un(krstaThSng of Ihe finarwial statements to be reached.
LJ.ts
Mr3 Fiona Wesl*Y)od FCA DChA
Monahans
Charteretl Aw)untants
Suite B, Blackdovm House
Blathbrook Park Avenue
TaLtnton
Somerset
TA1 2PX
Date..
IÉ IJCO￿4￿￿ icir
Page 4

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
InVesth￿nt incom8
1.577
278
1.667
1.228
1,274
Totsl
9.739
174,502
184,241
159.&35
EXPENDITURE ON
Charitsble activities
CharIta￿e 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 ASs￿s
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 IncO￿Orated 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
aCcOrda￿e with the Char[t￿S SORP IFRS 102) 'ACcC￿ntirrfj and Reporting by charIt￿s." Statement of
Recommended Pl8¢Al￿ ap￿Icable10 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 I￿land. and the Charities
Act 2011. The ffinatThl staterTwts have $xèp8￿ ￿der the historical I￿st o)nvethion.
Going conc8m
Al the b.me of approwng the finaniial statements, the lJtBtees have a reasonaNe that the charity
has adequate resources to ¢x)ntinue in operatK)n8] e￿Ster￿ for the foreseeable fvrture. Thus, the trustèès
continue to adopt the going conc£m basis of acC￿UntIng in prepawiw¥J the ￿arria1 Stalen￿ts.
Income
Income is reoy)gnised vthen ￿ charty is Wty entilled to it afterany perfom*nce condthons have been met, the
amounts can be measured reffiabty. and it is probable tha Ir￿ will be received.
Cash donations 8re recognised on ieceTrpt. Otrer donth"¢)ns are rwnised 0￿e the chafity has been notif￿ of
the donation, unless perfomiarKe rKJr*Jthrts require deferral of the amounL
Lega(ies are rerL)gnised on receipt Othe￿Se rfthe tharrty has been notified of an Im￿[KIing distribution,
the amount is known, and teceipt is expected. tfthe amwnt is not ktNY•vn. the is treated as a
contingent &%sel.
Expenditure
Liabilities ￿￿ rewgrmsed as expenditure as scon as the￿ is 8 legal orconslructNeobligation (xjmmitting the charity
to that expendrture, rt is prOba￿e that 8 transfer ofecontxnic tEneffts will be reqtsired in setuefflent and the amount
of the obligation can be measured relLa￿y. E￿[KIlture is accounted for on an alxruals basis and has been
dassffied under hè8dings that aggregate all (x)st related to (xtegory. ￿re cc6ts cannot ￿ direcfy attributed
to parlicular headings they have been alktated to adi¥[t￿S on a basis C￿nSIstenI with the use of resources.
Stocks
Stocks are valued at the luwerof ¢))st a￿1 net realiSab￿ valL*. afterajjusting for obsolèto and slow moving items.
Taxation
The ch8rty is exempt from tax on its chaiiiable
Fund accounting
Unrestricted funds can be u*Y in a¢zorda￿t vrilh the charrlatle obpkn$ 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 ￿$trK￿l purFY)ses.
Further expl8r￿ti￿ 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) anm￿l 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
ReSoUr￿S
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