CHICHESTER LIONS CLUB CIO CHARITY REGISTRATION NUMBER 1189674 ACCOUNTS FOR THE PERIOD 1[st] July 2021 - 30th JUNE 2022
A Harrison Treasurer
CHICHESTER LIONS CLUB CIO
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Mrs S Boucher President Mr V Foote Secretary (appointed 1/7/22) Mr A Harrison Treasurer Mrs L Squires Mr M Moore Mrs C Hall Mrs J Tidy Mr P Wilson Mr B Cotton Secretary Mr V Foote Charity Number 1189674
Principal Office
The Charity has no principal or registered office. The address for correspondence is the address of the Secretary:
C/O V Foote 1 Summersdale Court, The Drive, Chichester, PO19 5RF
Bankers
Natwest Bank, 5 East St, Chichester, PO19 1HH
Independent Examiner
Mr Norman Robson, 9 Bremere Lane, Sidlesham, PO20 7BN
CHICHESTER LIONS CLUB CIO
INDEX
| INDEX | |
|---|---|
| Page | |
| Trustees Annual Report | 1 |
| Independent Examiner’s Report | 4 |
| Summary Receipts and Payments Account | 5 |
| Statement of assets and liabilities | 5 |
| Notes to the accounts | 6 |
| Welfare Fund | 7 |
| Vehicle Fund | 8 |
| Sight Fund | 9 |
| Members Fund | 10 |
| Fixed Assets | 11 |
CHICHESTER LIONS CLUB CIO CHARITY COMMISSION REGISTERED NO 1189674 TRUSTEES ANNUAL REPORT 1st JULY 2021 TO 30[th] JUNE 2022
The trustees present their report and accounts for the period ended 30[th] June 2022.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Constitution of the Charity and applicable law.
1. Structure, governance and management
The Charity was established on 1st July 2020 as a Charitable Incorporated Organisation (CIO) registered with the Charity Commission. The CIO was preceded by a charitable trust, The Chichester Lions Club Charitable Trust established on the 1[st] July 1996. The assets and liabilities of the Charitable Trust were transferred to the CIO and the trust was closed.
The trustees who served during the year were:
Mrs C Hall Mrs J Tidy Mr P Wilson Mrs S Boucher Mr B Cotton Mrs L Isaac Mr M Moore
Ex officio trustees:
Mrs L Squires – President of Chichester Lions Club Mr R Hall – Secretary of Chichester Lions club Mr A Harrison – Treasurer of Chichester Lions Club
Appointment and recruitment of trustees:
Ex Officio trustees, consisting of the President, Secretary and Treasurer of the Chichester Lions Club are elected to their respective positions annually by the members of Chichester Lions Club.
The remaining trustees are elected annually by the members of the Chichester Lions Club.
All trustees give of their time freely and no trustee remuneration was paid in the year. Trustees are not paid expenses in relation to their role as trustees, although expenditure paid by trustees on behalf of the CIO may be reclaimed.
There are no related party transactions.
2. Risk management
The trustees have considered the major risks to which the charity is exposed and have reviewed those risks and established systems and procedures to manage those risks.
3. Objectives and activities for the public benefit
The Charitable purposes of the trust fall into the following general categories:
PAGE 1
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the prevention or relief of poverty;
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the advancement of health or the saving of lives;
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the advancement of citizenship or community development;
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the advancement of environmental protection or improvement;
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the relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage;
The CIO achieves these purposes through the following activities:
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The trust fund receives income from activities performed by the Lions Club of Chichester throughout the year and applies that income for the benefit of any needy person or group of people or for the benefit of any other organisation established for charitable purposes.
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The CIO undertakes extensive work in the field of sight conservation. The spectacle recycling project raises funds which are applied to fund work throughout the world to assist people who suffer from impaired sight and for sight related charities. The project also provides recycled spectacles for use by hospitals and charities working with needy people in the developing world.
The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Trust’s aims and objectives and in planning future activities and setting the grant making policy for the year.
4. Grant making policy
All grants made are entirely at the discretion of the trustees and the members of Chichester Lions Club. Sub-committees comprising members of the Chichester Lions Club meet monthly to consider all requests for grants. Each request is reviewed and assessed by the sub-committee and recommendations for grants are presented to a full meeting of members of Chichester Lions Club and the Trustees.
The general policy applied to grants is that the majority of funds generated from local fundraising activities are applied for the benefit of people living within the Chichester area and to provide assistance to charities which work for the benefit of people living in the Chichester area.
A proportion of funds from local fundraising will be donated to appeals received through the Lions Organisation for Regional, National and International projects.
Funds generated by the Spectacle recycling project are reserved specifically for sight related charitable projects, which may be local, national or international.
Grants made were £38,983 in the period.
5. Financial review
Local fundraising events generated funds of £7,667 net of direct costs of fundraising activities.
Grants were made from the general welfare fund totalling £7,183 of which £5,733 (80%) went to local individuals and charities, local youth sponsorship and health projects, the remainder were grants in response to appeals from Lions Clubs International.
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The spectsele recycling project generated funds of £38,607, part of which was used to fund the expenses of the prvjeLt of £3,623. Grants to sight related charities and projects totalled £31,800. Lions clubs throughout the UK who send speclacles to Chichester are encouraged to apply for funding for sight related projects and th¢ Trustees approved grants totalling £6,100 to these projects. In totsl. income exceeded expenditure, resulting in an increase in funds of £2,138 in the period resulting in reserve5 of £51,863 at the end of the period. 6. Reserves olic Unrestricted fund5 are considered to be available for grants which meet the objectives of the Charity, after tsking into account provision for expenditure commitments. 7. Plans for the future The Trustees do not anticipate any significant Changes to the policies governing the making of grants. Funds available for grants will be affected if fundraising activities are inhibited by ongoing restricttons. Approved by the trustees and signed on their behalf by: Signed: MrAHa Dated: 2022. on, reasurer PAGE 3
Independent Examiner's Report to the Trustees of The Chichester Lions Club CIO
I report to the trustees on my examination of the accounts of the Chichester Lions Club CIO for the period ended 30 June 2022.
Responsibilities and basis of report
As the charity trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 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 examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
I. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
- the accounts do not accord with those records.
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� Signed: ad. .,....
Name:
Relevant professional qualification or membership of professional bodies (if any):
,:. 4. r, '9.
Address: 4 /IAI M« �,i rr. �,.,_, • . , . . ,. Date 10th April 2023
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CHICHESTER LIONS CLUB CIO ACCOUNTS FOR THE YEAR ENDING 30 JUNE 2022 STATEMENT OF FINANCIAL ACTIVITIES
| Incoming Resources from Generated Funds Fundraising activities: General Fundraising and welfare fund Sight fund Members contributions & Social Total Fundraising Investment Income: Interest received Total Incoming resources Resources expended Costs of generating funds: General Fundraising and welfare fund vehicle fund Sight fund Administration and social expenditure Total cost of generating funds Charitable activities General Fundraising and welfare fund Sight fund Total charitable activities Total resources expended Net increase (Decrease) in funds Opening funds Funds transferred from Charitable Trust Closing funds Restricted funds Unrestricted funds |
Notes Page |
unrestricted funds restricted funds Total 2022 |
unrestricted funds restricted funds Total 2022 |
unrestricted funds restricted funds Total 2022 |
2021 |
|---|---|---|---|---|---|
| 7 10 11 7 9 10 11 7 10 6 |
8,109.47 38,607.32 2,695.48 |
1,198.07 | 9,307.54 38,607.32 2,695.48 |
1,934.85 23,152.92 881.75 |
|
| 49,412.27 15.79 |
1,198.07 | 50,610.34 15.79 |
25,969.52 2.39 |
||
| 49,428.06 | 1,198.07 | 50,626.13 | 25,971.91 | ||
| (1,655.96) (1,858.42) (3,623.03) (2,367.12) |
(1,655.96) (1,858.42) (3,623.03) (2,367.12) |
(652.20) (743.99) (1,737.22) (1,056.29) |
|||
| (9,504.53) | (9,504.53) | (4,189.70) | |||
| (7,183.40) (31,800.00) |
(7,183.40) (31,800.00) |
(2,428.25) (8,000.00) |
|||
| (38,983.40) | (38,983.40) | (10,428.25) | |||
| (48,487.93) | (48,487.93) | (14,617.95) | |||
| 940.13 49,725.71 |
1,198.07 | 2,138.20 49,725.71 |
11,353.96 38,371.75 |
||
| 50,665.84 | 1,198.07 | 51,863.91 | 49,725.71 | ||
| 1,198.07 50,665.84 49,725.71 |
STATEMENT OF ASSETS AND LIABILITIES
| Cash Funds Balance with Natwest Bank Assets retained for the Charity's own use at trustees' valuation Net Assets |
Notes Page |
2021 unrestricted funds restricted funds Total 2022 |
2021 unrestricted funds restricted funds Total 2022 |
2021 unrestricted funds restricted funds Total 2022 |
2021 unrestricted funds restricted funds Total 2022 |
|---|---|---|---|---|---|
| 11 | 50,665.84 5,443.17 |
1,198.07 | 51,863.91 5,443.17 |
49,725.71 5,652.25 |
|
| 56,109.01 | 1,198.07 | 57,307.08 | 55,377.96 |
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CHICHESTER LIONS CLUB CIO
Notes to the Accounts For the period ended 30[th] June 2022
1 Accounting Policies
1.1 Basis of Preparation
The financial statements have been prepared in accordance with the receipts and payments accounting method and comply with the charity’s constitution, the Charities Act 1993 and the Statement of Recommended Practice: Accounting and Reporting by Charities published in 2005 and the Charities Act 2011.
1.2 Incoming Resources
Donations, legacies and other forms of voluntary income are recognised as incoming resources when received.
1.3 Resources expended
Costs of fundraising activities and charitable grants are accounted for when expenditure is incurred.
1.4 Tangible fixed assets and depreciation
The cost of assets purchased is stated in the Summary of Assets and Liabilities at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life.
1.5 Accumulated Funds
Reserves are allocated to various funds according to the source of the funds and intended allocation.
Vehicle Fund - £5,467 This fund is retained to provide for maintenance and ultimate replacement of the vehicle which is used primarily for transport of equipment for fundraising and spectacle recycling.
Welfare Fund - £12,975 This fund receives the proceeds of local fundraising activities and is available for grants to local charitable causes and in response to appeals from Lions International for international projects.
Sight Fund - £29,992 This fund receives money generated from spectacle recycling and is held to meet the costs of the spectacle recycling activity and any surplus funds are available for grants to local, national and international charitable causes associated with the prevention or treatment of conditions leading to sight impairment, or assistance to those suffering sight impairment.
Members fund - £2,130 This fund is raised from members’ subscriptions and social activities. The fund is used to pay administration costs and membership dues to Lions Clubs International
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CHICHESTER LIONS CLUB CIO
ACCOUNTS FOR THE YEAR ENDING 30 JUNE 2022 GENERAL FUNDRAISING AND WELFARE FUND
| RECEIPTS: Fundraising events: Carol Float: Cash collections Swimathon Income Charity Fairs Income Easter egg raffle Receipts Oth4er fundraising activities Income Net receipts from fundraising Donations received Gift Aid FUNDRAISING EXPENSES Garage rents & Insurance Equipment purchases / maintenance Other expenses Total receipts & expenditure Interest received CHARITABLE DONATIONS Local Charities and Local branches of National Charities Lions clubs and District appeals Local hospitals and homes Local Welfare Donations Youth Sponsorship and projects |
2022 | 2022 | 2021 | 2021 |
|---|---|---|---|---|
| Receipts 4,359.80 1,198.07 148.01 1,895.54 |
Expenditure (790.01) (199.00) (29.46) |
Receipts | Expenditure | |
| 501.57 243.65 130.00 |
(150.00) | |||
| 7,601.42 | (1,018.47) | 875.22 | (150.00) | |
| 1,706.12 | (350.00) (122.49) (165.00) |
947.39 112.24 |
(400.00) (102.20) |
|
| 9,307.54 15.79 |
(1,655.96) (3,629.40) (1,450.00) (320.00) (1,484.00) (300.00) |
1,934.85 2.39 |
(652.20) (1,828.25) (450.00) (50.00) (100.00) |
|
| (7,183.40) | (2,428.25) | |||
| TOTAL | 9,323.33 | (8,839.36) | 1,937.24 | (3,080.45) |
| RECEIPTS LESS PAYMENTS TRANSFERS TO/FROM OTHER FUNDS Transfer from Sight fund Transfers to Vehicle Fund Transfer from Charitable Trust Fund movement in year Opening funds Closing funds |
483.97 710.99 (354.00) |
(1,143.21) 13,278.23 |
||
| 840.96 12,135.02 |
12,135.02 | |||
| 12,975.98 | 12,135.02 |
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CHICHESTER LIONS CLUB CIO
ACCOUNTS FOR THE YEAR ENDING 30 JUNE 2022 VEHICLE FUND
| RECEIPTS: Donations Received Interest received TOTAL RECEIPTS PAYMENTS: Insurance Maintenance & MOT & Road tax AA Membership Fuel Total expenditure RECEIPTS LESS PAYMENTS TRANSFERS TO/FROM OTHER FUNDS Transfers from Welfare Fund Transfer from Sight fund Transfer from Charitable Trust Balance at start of year Balance carried forward |
2022 | 2021 |
|---|---|---|
| (773.22) (950.71) (94.53) (39.96) |
(707.00) (26.99) (10.00) |
|
| (1,858.42) | (743.99) | |
| (1,858.42) 354.00 473.99 6,498.23 |
(743.99) 7,242.22 |
|
| 5,467.80 | 6,498.23 |
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CHICHESTER LIONS CLUB CIO
ACCOUNTS FOR THE YEAR ENDING 30 JUNE 2022 SIGHT FUND
| RECEIPTS Sale of scrap metals Sale of spectacles Donations received Total funds raised PAYMENTS Collection bins Workshop rent & insurance Transport and packing materials Waste disposal Printing, Postage & misc expenses Expenditure on workshop Room hire CHARITABLE DONATIONS Lions Sight Charities Other Lions Club Appeals Other Sight Charities RECEIPTS LESS PAYMENTS TRANSFERS TO/FROM OTHER FUNDS Transfer to Vehicle Fund Transfer to Welfare fund Transfer from Charitable Trust Opening funds Closing funds |
2022 | 2021 |
|---|---|---|
| 11,849.95 26,707.37 50.00 |
2,539.75 20,613.17 |
|
| 38,607.32 | 23,152.92 | |
| (518.90) (1,284.74) (1,066.34) (296.25) (31.80) (300.00) (125.00) |
(48.00) (880.72) (375.35) (135.15) (298.00) |
|
| (3,623.03) | (1,737.22) | |
| (17,200.00) (6,100.00) (8,500.00) |
(2,000.00) (2,000.00) (4,000.00) |
|
| (31,800.00) | (8,000.00) | |
| 3,184.29 (473.99) (710.99) 27,993.21 |
13,415.70 (519.04) (778.55) 15,875.10 |
|
| 29,992.52 | 27,993.21 |
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CHICHESTER LIONS CLUB CIO ACCOUNTS FOR THE YEAR ENDING 30 JUNE 2022 ADMINISTRATION & SOCIAL
| RECEIPTS Members contributions to the administation of the charity Raffles and fines Donations Surplus on social events Total receipts EXPENDITURE District and International membership dues Insurance Hire of meeting room Presidents Charters Gifts & flowers Other administration expenses NET SURPLUS / (DEFICIT) Admin Fund Balance brought forward Fund Balance carried forward |
2022 | 2021 |
|---|---|---|
| 2,065.00 191.23 70.00 369.25 |
806.75 75.00 |
|
| 2,695.48 | 881.75 | |
| (1,719.03) (250.00) (25.00) (373.09) |
(805.47) (250.82) |
|
| (2,367.12) | (1,056.29) | |
| 328.36 1,801.66 |
(174.54) 1,976.20 |
|
| 2,130.02 | 1,801.66 |
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CHICHESTER LIONS CLUB CIO ACCOUNTS FOR THE YEAR ENDING 30 JUNE 2022 FIXED ASSETS
| Cost Cost B/F Assets acquired / Brought into use Assets sold/scrapped Transferred from Charitable Trust Cost C/F Depreciation Depreciation B/F Write down for year Assets sold/scrapped Transferred from Charitable Trust Depreciation c/f Net Book Value Trustees Valuation |
2022 | 2021 |
|---|---|---|
| Workshop Fundraising equipment Computers & presentation equipment Motor Vehicles |
Workshop Fundraising equipment Computers & presentation equipment Motor Vehicles |
|
| 8,166.62 2,425.12 9,758.72 16,395.60 |
8,166.62 2,425.12 9,758.72 16,395.60 |
|
| 8,166.62 2,425.12 9,758.72 16,395.60 |
8,166.62 2,425.12 9,758.72 16,395.60 |
|
| 8,166.62 1,972.87 9,758.72 16,395.60 209.08 |
222.41 - 8,166.62 1,750.46 9,758.72 16,395.60 |
|
| 8,166.62 2,181.95 9,758.72 16,395.60 |
8,166.62 1,972.87 9,758.72 16,395.60 |
|
| 0.00 243.17 - - |
- 452.25 - - |
|
| - 243.17 200.00 5,000.00 - 452.25 200.00 5,000.00 |
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