Ch*ity R•gistratlon No. 1193075
READING LIONS CLUB {CIO)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023.
Charlty Registration No. 1193075

READING LIONS CLUB (CIO)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustses
MrsJ M B Harn￿1￿
Mr P M Hamblin
Mr T J V Samuel
S J Kidd-may
Mr D M Lavrton
MrA B YouThJ.
Mr lan Henderson.
Charlty number
1193075
Prln¢lpal addro18
18 Wesl Cwrt
West Dnve
SonniNJ
Reading
RG4 6GL
Independont examlner
Mr J Mac* B.Comm. FCCA
CFLtd
20 Wc¥>Js Road
C8veTsham
Reading
Berkshire
RG4 6NA
Charlty Registration No. 1193075

READING LIONS CLUB (CIO)
CONTENTS
TnJ$￿' reF
IndeperKlent examinerfs reF
Statement of financial ac*vitles
Balanc* shget
Notes to the finarrid Stat￿ents
9-13
Charlty Registratlon No. 1193075.

READING LIONS CLUB (CIO)
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 JUNE 2023
The TrLtstees present their reFth and finanL¥al staternents Ihg year 30 June 2023.
The financ4al statements have Lwi pTrpared in aCxOr(lan￿ t*thh the a?￿n{lng FdKies set tyJt in note 1 to the financial
statements and comply with the Charitys govemirKJ dccumenl, the Charibes Ad 2011 and"Artounting and Reporting by
Charities.. Statement of Recommended Practi￿ applicable lo charities prepariThJ their aL￿)Unts in ac￿rIance wlh the
Financial Reporting Standard applicabl& in th& UK Rwblicof Irelarvj IFRS 102)" {asameThJed foracojunling periods
c4>mmenang 1 January 2016)
Objectlves and activiti
The Chafiws obje(As are lor as are exduslvety dwrilable in ENJlarKI & Wales. incluthng in partioJlar:
the advancemonl of oli￿nship..
promoting the Voluntary Sectcy fry the ￿1¢ benefft by agscoating with I￿&1 authorities in a cornmon effort to
advance 8du(ation promde I￿4￿118S in the interests of welfare for refnats.on or other leisure trme
oceajpation to Improve the oJrKlili(m of lrfe of PgoF4e n lcd. natic￿l and Intemation81 communiti¢s'.
Fyomoling volunteerlng:
the relief of poverty and ts reli8f of Ilw in nethj in parli¢wl¥ by w￿ld1￿￿ hUMar￿tallafi 8id and disaster relief,.
the advancemenl of heatlh or the sawng of INes by preventing avoidabla blndn888. 8ssi8ts.ng dl¥8bled people to
lead independent lives c* helping to prevent or manage heath issues..
promoung for Ihe of the public ¢xwrvaticffi prthti￿ and rryovement of Ihe Fthy5ical and natur81
environmenL 8ndlLY
promotino community parti¢ipation in heallhy recreaticfft.
The Tru818es have paid due regard to guidance issued by the Charity Ccrfnmission in dgoding wthat activltlgs the Charity
should undertakè.
During the year the Reading Lbjns Club ICIOI Lvg8nlsed varlcAk4 fvn(traising events aclivitie5 a8 86t out in the notes
to the awunts.
Achlevements and perfonnancfr
Reading Lions Club ICIOI continued to rKOrnte Ihe health and wellbeing of the Reading communlty by Improving the
local environment. helpirvJ indiwduals In times of need. SUpFo￿.ftg Readingthsed c£Knmunity gr￿p5 and I￿¥1 Cha￿18$.
31 P a g e Charity Registratlon No. 1193075.

READING LIONS CLUB {CIO)
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 JUNE 2023
Donations and A¢tlvlUe8 for the perfod 111 2tr22 to Tr Jun• 2023
December Santa Sleigh visits were a great SUCLE&S, raisir¥J £4.5(Xl.(J).
Charity Golf Day for PSA rais&l £6,7%.(Ki.
We held a skittles evening at the filehurst Roy81 BrFlish Legion rdisrng £1.400.IXI to be shared.
We Sup[￿ed fundraising for the Roydl British L￿J10n Poppy Appeal and the Marie Curie Daffodil App881.
We raised £134.00 with our catering van at a CorOna￿n Picn￿ in T1￿hU[SI.
We received dOnat￿S in m8nM)ry of Lion David Hitchins an￿nting to £1.000. to be used for a community programme.
We re￿iVed a donation of £1,000 from Dr Mel Thwn. ran the London Marathon to support our Club charitable
activities.
We secured a regular donation of £5￿.00 pér month for a year, from Northwoc*Js Estale Agents.
We secured a grant of £2.5C(l from St James Place Foundation to supF¥Nt wr 2023 PSA 8vent.
Communlty SeNlco". Just somg of the communlty support provId￿.
Provlded £2,000 fc* various food vouchers for needy families at Christmas.
Our Food Bank C￿leCtI￿S continued thrwh(yJt 2022 123. o)Ileth'ng Th)re than £80,OC(I worth of foc¥J since this
began 2020.
We donated £480.00 for six sessions of SFeech therapy f(Y a young child.
We donated lo the Berkshire Lo￿and Search & Resc#Je charity wilh a donat￿￿ of £1.000.00.
We supported a lttal family with the purchase of bunk t¢ds and whrte g¢J)ds for £552.00.
We donated £500.￿ to the Dislrict Govemorfs Partherfs chanty d the year, 'My canc￿ My Choices.. and thls was
match funded up to £1.CNJO.
We donated £2.150.00 to th8 annual Lions Clth, Intemational. National and Distrid appeals- Dentald. Activity
Alliance, Gift for LlvirKJ. Lions Brain TU￿ Research, LIBRA LCIF. MedlG41ert, Lbns Sight Savers, Special Olymplcs,
Ywlh.
We supported the Coronation Square Pensioners. Christmas lunch by sponsoring tha fc4)d with 8 donation of 300.00.
We donated £250.￿ to the 'Take Note, choir as th8y helwl wlth static Santa everts. They are a local group raislng
funds for gc¥xl causes by singing.
We donated £608.00 to DDRC Health. wlh) are the chosen tharity of the local Britl$h Sub Aqua Club. The m8mbors of
this Club supported our Santa collections by tow"ry.
We held a Lions Den Communty Grant event ar¥J donated £8.299.CK) in grants to 14 local charft16s and communrty
groups.
We donated £1,C￿0 to ihe Conr￿￿ ReadirKJ Giving Tre8 kyowding toys to chlldren from needy families.
We continued with sponsorship of Iwo thildren in Rwanda thrwgh 'Grft of Hope. donats'on of £300.00.
We supported the Reading Ukrainian Community Association wlth a donatlon of £1.766.00 from a charty quiz night.
Held our annual Prostste Cancer Awareness and PSA test evenl- testing m(xe than 1.200 men.
We donated £500 each to thr8e k￿1 food banks, Bgginning8. The Weller Centre. 8nd the Whrtley Communlty
Development Association. Ilotal £1.5001.
We donated £160.00 lo tho Brctheld Schcol Garden dassroom i
We donated £260.00 for Easter Eggs and delNered to several Ioc81 $￿K￿lS for the chlldren and donated £400.00 to
Schools for focil vouchers at Easter ts needy families.
We supportgd a man in Goring with a donation of£205.00 for whrte gTr)ds and fvM￿Ure.
We donated £500.CQ lo No5 Young People, a local charty providiTrJ o)unselling seNices to young people to supwrt
their mental wellbeing.
We donated £800.CKJ for 40 tlckels to send clients of R￿Ing MirKJ to the Distn'ct Mamell Zco day out.
We initiated a Zone Club proje(A to suptKrt the Thumbs Up, Club and donated £2C(I.00 lo the project.
LP lan attended the Town church $8rvw on Rew￿MbrdnCe Sunday. LKM John Rowe also laid a wreath in Caversham
on behalf of the Club.
Working with LP Sarah. knon President lan has grown our Yn"erKts of LiMs' group to more Ihan 80 persons.
We hosted the Malta Medina Lions ladies an aftern￿n lea.
The Trustees would like to thank the frAI0w￿ sponsors 8TrJ SUPkKVters who help rnake a dIfferer￿8.
Reading British Sub Aqua Club. St James Palace Chairty, (kjality Printers. DAS (Domestic Appliances Specialislsl,
Dr Mel Thompson, Tilehurst Briknsh Legion. Crowne Plaza Hotel, Dr Stephen Allen, Hennerton Golf Club, BBC Radio
Berkshire, Morris & BlunL Waitrose IOxf(Yd Road) Tes￿ (Oxtord Road). Reading Bedding, The Cird& Hospital, The
Royal Berkshire Conference Cgnlre and the indimdual members of Ihe puL4ic that have raised funds specifically for
r prostats can￿r awdreness programme.
41 P a g e Charity Registration No. 1193075.

READING LIONS CLUB (CIO)
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 JUNE 2023
inanclal review
e detailed finanua rx)stbon of the Ch• i8 ￿ 8Po4m in the Financi* stat￿n￿ts. Thg TrLthe8 consider the
nances ofthe Charty to be sati5fkny
dub Okwates ono bgnk Ch*bty Aid FourKlation (CAF) f¢Y wApt cl th8rltablè fvnds and donation8
ade and can contain lurKls of both an unresknctsd aThJ restri¢knJ naI￿e 8TrJ for tho receipt of M$mbership due¥ and
aymenl of èxperbses 8ssc*ith runnirwJ of ts Club itself. Morw for ¢*aritabJe purp08es and monty for the
dmini$lration ofthe chanty we Tec(Yded separ*dy and aT8 wesentsd sepèratety in these acojunts.
It is Fdlty of the Chanty that unf8Strlrled furKIs which bèen dwnated for a sp8uk Use+ should be
ainlained 01 o lovel equtvalenl to tetrhyen three- * six4n￿'S eypendilwe. The Trustees cor￿lder th81 r8serv8s at
his level wll onsure that, in the event of 8 swificanl drop in fundirwj. they wil bo able to conb.nue tho Chartty's current
ct5v￿.e¥ ¥thil8 ¢onsideraty"on is giv￿ to Wa￿ in **lIbOn￿ may bè ra￿fjd. This levd of reserves has baen
ainlalned throLwhout the year.
Trustees have assessed Ihe maior risks to the Cl• is expK)8od and arè Jatl8fied that 8y8lems are in
lace lo m￿.
eex
tothema
or risks.
tru¢tur•,
overnance and mi
Reading Lions Club (CIO) is g¢)vemed by a Cor*tfrtiAion dated 16 November 2020. The Club'$ worklng Tlues 8re
gadlng Uon• Club and Liorn cfub of Readry.
he Club is 4fflliatsd to Lions Clubs Intemetion•l. a *)bAI wis9t￿l ofvdfftrs dedicated to the hlghesl 8tandard8
fc(￿munty ond humanitaii8n Seth. Reathng Liorts cli￿ e￿$ts for folkh￿1p and to help those in need in Ihg Loc81,
atlonal ar￿ Intematlonal ccffirnunl¥e8 thrtyjgh t4)th luntt r8i$lrKJ. gtanl makiNJ and diroct invdvemenl.
charty is not di￿.
e Twstees seNed du
rs J M B Hamblin
r P M Hamblin
rTJVSamuol
rs S J Kidd-m
r D M Lavrton
rAB Youn
r lan Henderson
he Club comprises volunteers vtho pay an annual sutsuiplion. It 1$ mgnoged by a Board of Trustee$ who are
lecled annually by and from amongst the member5￿P. The Board olTntstaes ofthe Trust Fund meet on a regular
a81$ and has Temis of Refwenrjry agreed Lions af Readirwj.
e Club holds ts¥o meetirvjs e*h month aThJ decisicffls ore made on o gmple mapNity b88ffj of members
ttending unless Constrtutional or legal rev.￿ments a grgatsr majority.
11 oftheTrustees prowde theirseNces free of chargg. ofthe Tru8tee5 t￿da n￿81 interest in any Contract
$1'9n1fic3n￿ to wthtch ￿ Chanty wa5 a paty during tha pgn"od.
the
ear lo the date of 81
natu￿ ofthe fina￿81 #tatwnents were..
The TNstees' lep￿[ was aFwved by the Bo¥d ofTnMtees.
Mr5 J M B Hamblln
Trustee
Dated.. 2V Marc* 2024
Chafliv Reol*tration No. 1193075

READING LIONS CLUB (CIO)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF READING UONS CLUB (CIO)
I report to the Trus*es on my eXaM￿#bOn of the sta*ments of R8adirvJ L#)ns aub ICIOI lthe Charity) for
the year fjn￿ 30 June 2023
R￿PO￿lIbIlItIe¥ and ba¥ls of r•port
As tho Truste8s of the Chanty, you arn respOr￿Ible forlhg of ts financial statements In ac￿rdanc¥ wit
the requirements of the Charrbes h£t 2011 (the 2011 kt}.
I report In respect of my examinauon of Ihe Chadty's finanfial statsmwts carrtij out under S￿110￿ 145 of the 2011
Act. In carrying out examination I have fOltrW￿ am the applicablts rh'rnclh)ns given by the Chanty Commi88i¢
under 145(5Mb) oltho 2011 P4X
Ind•p•nd•nt •umln•f• •tal•m•rt
Your attention IB drwn lo Ihe fact that the charty hos prepared fina￿81 statements in ac￿rdance ￿th Attounting
and Rewrting by ChaTibes prep81tr& their occ¢ymts in ary￿rda[￿8 wth the Finonoal Reporting Standard applicabLg
in the UK and Republic of Ireland IFRS 1021 in preferenc• lo the Accwntirwj and ReForting by Choribe8'. Staternènt
of RecOrnmen￿l Pfackn on 1 Apn'l 2005 whKh is Telerrwj to Èn tr* extant wulaYon8 kwl h88 now been
withdrawn.
l und8rBt•nd that thls has dom In order for statsrn￿ts to provth • and f•'r vl6w In Accordance
wRh Goneraliy Acceptsd P&*¢unling PTth eiftictive fty rnportbrvj pèfyJd8 b8olnnlThJ on or •tsr 1 January 2015.
I have completod my examinatlon. I confim that no mattws havg Gm to my attethn in rAJnnection with the
examination giving m• causo to belwe that in any matertal re3￿tr.
￿￿ountIng records wwg not W in Iwct of the Charity as requif•d 130 ofth• 2011 Art or
the financ￿1 ststyff￿ts do not accord wth thoee rncorf8,' or
the finonoal statsments do nol comptry with the applKabie rwui￿￿ts 0)n¢￿Ing th8 fom and content af
accounts Set QLrt in the CharitM (*{￿￿Trts arwj Re[￿rts) Rogu￿bOn8 2￿8 other than arry Iwuirgmenl that tho
acwunts gNe a true and lair view whKh b not a matter con8iderKI as part of •n independent examtn8ti0n.
I have no concems and have come *ross rw) other maltws in connectk)n wltrl ts examination to whkh attonlion
Should be
n In
rtino
r to enable 8 prow under8taTrJing ofthe financial statsments lo be reached.
J Ma¢k B. Crynrn. FCCA
CFLtd
20 Wood$ Road
Caver8ham
Reading
Be￿S￿lIe
RG4 6NA
Dated.. 26. March 2024
G I P a g e Charlty RtylBtAllon No. 1193075

READING LIONS CLUB (CIO)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2023
Totsl
Totsl
funds
2023
fvnds
2023
2023
2022
Income from
notes
donations and legacies
14.067
14.067
25,156
charitable activitles
22.(iKI
24,866
63,211
Investments
95
95
total Income
36.162
39,028
ndltu
Raising funds
23,376
7,238
30,614
29,136
charitable activitles
11.775
9,109
20,884
16,985
Total resources expended
3&￿1
51498
46,121
net movement In funds
I,oii
-13.481
-12,470
42,252
Fund balances at 30 June 2022
43.177
19,287
62.464
20,212
Fund balances clf at 30 June 2023.
44.188
49,994
62064
71 P a g È Registration No. 1193075

READING LIONS CLUB (CIO)
BALANCE SHEEr
ASAT30JUNE2023
2023
2022
Flxed Assets
Tangible A55ets
1.979
583
Cash at bank and in hand
48,015
61.881
Credltors •mounts falllng due
wlthln onè year
total assets less turrent
Ilabllltles
48.015
61,881
62,464
Income Funds
Restrlcted funds
19,287
Unrestrlrted funds
44.188
43,177
49.994
62A64
The Financial statements were
approved by the Trustee5
On 28 March 2024
Mrs J M B Hambll
Trustee
. a g 8 cha1￿Y R•glstration No. 1193075

READING LIONS CLUB {CIO)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
AGcountlng pollcles
Charlty infornmllon
Readirwj ￿OnS Club (CIO) is an inLx¥Euated c￿anISat￿ govwnwj by a Ccmstliulion dated 16 Nov8mb&r 2020
1.1 Accountlng conventlon
The ftnancial statements have tryared In arxx)rdanc• With the chwi￿$ goveming 0X￿ment, the Charilles
Act 2011 and"AccxyJnting and Reporting by Charities.. Statement of R￿0MMended PractKÈ applicable lo charilies
preparing thwr acu)unts in ac(xydonce wilh ts Financaal ReFrfJling stsThja￿ applicable in the UK and Republle of
Ireland IFRS 1021 {effective 1 January 20191". The Charrty is a Public Benefit Entity as definad by FRS 702.
The Charity has taken *vaitsge of the prmIC￿ ¥1 tha SORP for d)aiTbgs applwTrJ FRS 102 Update Bulletin 1
not to prepare a Statement of Cash Fltrws.
The finandal ststements have departed from the Charities IAc£ounts and Reports) Regulations 2008 only to th$
8xtenl required lo pwde a true and fwr view. Thi8 departure ha$ involved following the Stalemènl of
Recc¥nmendeil Practlce for charities applwng FRS 102 rather Ihan the version of th8 Stsl8menl of Rewmrnended
Practs'ce. wh￿h ts TefgfT8d to in tho Regulad¢Nts. t￿1 whth has gnce wilhdrawn.
The finanool slat6ments are pr6paTwJ sterliThJ. Is thé fwKth￿I ojrrfjncy ofthe iJarity. Monetary amounts
in these finan(ial ststements ara riJuThJed to the newest £.
The finandal Stalemerrts have been Fwared uthr Ihe hi¥t(xlcal cost ¢4Jnvention, modffied to indud8 the
revaluation of freehold PToperties8nd to indude investment prwties arKI r*rtain fir￿n￿al InslNments al fairvalu8.
The prinapal accounting policies adL¥)led ar& sel out below.
12 Golng Con￿rn
At the lime of approving ￿ financi81 ststen*nts. ts TnJste8s Ipve a r68sonable expthtlon that the Charity has
adequate resourt88 lo continue in operational exIster￿e the foreseeab￿ future. Thus, the Trustees 0)nlinu8 to
adopt the going conGem basis of accounting in lh8 fingnwl Statements.
1.3 Charltable funds
Unreslricaed furKIs ore avalablg for use atthe di¥uetkn of the Tntsle88 in frjrtherance of their tharllablo obiectsve8.
Restricted funds are subject lo specific ￿n(rItionS by don(￿ 8S to ￿)W they may be us&J. The purFX)s8s and uses
of the reslricted funds are set cNJt in the notes to the ffinar￿1 statements.
Endowment funds are subject to c4Jndili(rts ty thJKvs that ts cawtd must be maintsined by the Charity.
1.4 Incorne
Income re¢xy3nt¥ed vthen the Charity is legal￿ enlilled lo it after any Fwformance condltlons have boen met, the
amounts can t* meagjrgd reliably. arKI it K8 pmb8tAe that inc4)me wll be r￿*l￿A.
Cash dl¥￿lOns are recLwJnised on rec*lpt Other are re￿nISed once ts Charity has been notified of
the donalron unless perfornian￿ ￿ndFtIOnS wuire deferral of the amunL Income tsx recoverable in relation lo
donations receN&J under Gtft Aid or deeAs of (xryenant is rWnis￿l al the tsme of the drffiati￿.
9 | P a g e Charity RegistRtion No. 1193075

READING LIONS CLUB {CIO>
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
Accourtlng pollcles
1.5 Expendltur•
Expenditure is recognlsed once thare is a *al or constructive (￿ligatiOn lo transfer ecorKynlc benefit to a third
party, it is Txobable that a transfer of economic benefits will tr* required in settlement and the amount of the
obligation can be measur&J reliably.
Expenditure is Llassffied by a(*vity. The cc6ts of 0￿h acbvtty are up of the totsl of direct cosls and
shared costs. induding SUPF#ffi c¢Jsts invdved in undertaking each axivity. Direct (Dsts att(ibutable lo a single
ath'vity are allocated directly to that activity. Shared costs whith ￿rthb￿le to more than one activity and support
costs which are N)1 attribulable lo a are appxbon&l beknn those aclivltles on 8 basis
consislenl with the use of resourLw.
Cost of generating funds are ccth In(JKr&1 n aft￿li￿a vdimtary I￿)me. and thos6 incurred In tradlng
8th'wts'es that raise lunds.
Support costs 8Tr Ihose cgjsts incurred dirocty In $UpF￿ of 8XFondlbTr on lh8 obje£ts ofthe tharlty.
1.6 Tanglblg Ilxed
Tangible fixed assets are initialty measurnj at L¥)8t and 8ubsequonty measuTgd at C#)St or valuallon. nel of
depredation and any impawfftht losse8.
Depreciation is rec£gnised so as to ￿118 off th8 oxt or valuation of 8s80ts1888 their rnshyual values o¥￿ thelr
Useful lives on the fdl¢)wing base&.
Plant and eq￿pment
33.33% r•Juc4ng balance
The gain or Ioss arising on the disposal of an ass￿ Is dotwmined as the difference bet*e8n thg sale proceeds
and the Carr￿￿j valug of the 8S581 and Is retzgnised in net Incor￿{9XPend1lUreI fry the year.
1.7 Impalrment of flx•d as•ets
Ateach rowting end date. ￿ Charity rev￿ the carrying arrK)unts ofrts tangible assets lo delèmiine whalhor
there is any indlc8tion that those asseis have SLrffored an impalm18nt loss. If 8ny such indication oxists, the
recoverable amint of the asset is estimabj in oriler lo delemine thg extent of the impairment loss {if any).
1.8 Cash and cash oqulvalents
Cash and cash equivalents indude cash in hand. depogts held at call wlh banks, other short-temi liquid
investments th original maturities of three Thb)nths LY less, and bank overthafts. Bank overdrofts are shown
wthin borrowngs in ￿rrent liabilit*s.
B•sl¢ fi￿nG[al assots
8asic financial assets. whlch i￿ll￿le debtors aThJ cash and bank tjalanrns. are Inttially moasured at tr8ns8Ction
price induding transaction ￿)Sts and are SubseqU￿¥Y I?￿led at amortised o)51 using the effeth've interest
methc*l unless the arrangernent (x)nslrtutes a finanLing transadIC￿. Whe￿ the transaGbon is measured 21 the
present value of the future receipts discwnted at a market rate of int*. Fina￿al awts dassified as
receFvable within one year are not amorbwj.
101 P a g e Charlty Regtstyau￿ No. 1193075

READING LIONS CLUB (CIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
Accountlng pollcies
8asl¢ financlal liabilltles
Basic financial liabilits"es. induding ueditcvs and bank k)ans are initially recc*Jnised at transaction pri(* unless
the arrangement u)nstit￿e$ a finanong trawL*l￿. %there the debt instnjmenl is measured al the present
value of the future payments disc•yJnted at a market rate of interesL Flnanoal liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequenty carrf&J at arTrxbseil cost. usiryJ the effoctive IntsT85t rate m8th)d.
Trade creditors are obli9ations to pay for gcK4ts cf servic*s that have been a￿uired in Ihe ordinary ￿￿r$e of
operat￿$ from suppliers. Arn￿ftts payatrA8 are daSSif￿ as current 1k4ts.li￿eS ilpaymenl is du8 Within one year
LY less. If not. Ihey are presented as IKJrbcurrenl liabilities. Trade ¢xeditors are reo)gnised initially at tr8nsa¢tion
ce and subwuonuy measured at aThv)rtsed 12)st usiro thg effeth'Np interest mgthod.
D•rocognltlon of Ilnancl•lIh￿lrfoS
Financaal liab41Itiè5 are dwnised when the chari￿8 c¢￿trac￿l ¢￿19atiOnS expire or ar8 discharged or
cancelled.
CrStlcal a¢countlng ostlmat•s andJudg•m•nls
In the application of thg Charlty's aCC￿ntir￿j rdicies, the T￿￿1889 are rwuir8d to makeludgements, estimales
and assumpuons atoul the ca￿￿n9 8ff*)unl of asséts and liatilities Ihat are readily apparent from other
sources. The estimates and assoaaled aSsuMptic￿ are based cn his1c￿Cal experience and other factors that
are cx)nsid8red lo be relevant. Acbjal results may thffer frcrfn tw estimote8.
The estimatss and mdedwng assumptws are rnvvwed on an cxvjotng basis. Revi￿on8 to a¢￿untIng
estimates are reccgnised in the peric#J in vthith ts estimate is rwsed where the revrdion 8ffects only that
period, or in the perioj of ￿ reVi￿On and futurg peri¢xls ￿ere Ihe revision affects both c#Jffènl and future
perths.
Totsl
Totsl
nds
2023
fvnds
2023
2023
2022
For the year ended 30 June 2023
Charity Account
Admin Account
4.677
9.360
14.067
4.677
9.360
I4.(￿7
10,326
14,289
25,155
111 P a g e Charity Registration No. 1193075

READING LIONS CLUB {CIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
Charltable oct5vltles
Unrestrirted
nds
Totsl
Total
fvnds
2023
2023
2023
2022
Sundry fundralslng events
63,211
Investment Inc¢ffle
Bank Interest
Expendlture raislng funds
Unrestrlcted
fund5
2023
Re5trlcted
fun05
2023
Totsl
Totsl
Sta8lng fundraising events
2023
2022
Sta8ing fundraising events
advertlsing
5UPPOrt costs
Admin account
8,781
144
3.451
ii,
7,238
16,019
144
3,451
li,￿0
18,380
166
2,594
7.996
23,376
7,238
30.614
29,136
121 P a g e Charlty Replstration No. 1193075

READING LIONS CLUB (CIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
Charltable actlvities expendliure
Unrestrfcw Re5trfcted
funds
fitnds
2023
2023
Totsl
Totsl
2023
2022
11.775
9.109
20.884
16.985
8 Tanglble Ilxed assets
Plant and Eouipment at cost
Additions durin8 the year
3.616
2,38?
5.999
Depreciation b/f
Add depreciation charge for the year
3,033
987
Total Depreciation
clf
4.020
Net value of tanglble flxed assets clf
1.979
9 Related party transactions
There We￿ disck)5abk rdated K)arty transaclions duriThJ Ihe year. (2022 . n￿}.
131 P o g e Charlty Registratlon No. 1193075