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2025-06-30-accounts

Charity Registration No . 1194104

FARNHAM LIONS CLUB

A Charitable Incorporated Organisation

TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FARNHAM LIONS CLUB

A Charitable Incorporated Organisation LEGAL AND ADMINISTRATIVE INFORMATION

Trustees S Moran-Smith (Appointed 20 September 2024)
J Prevost FCA
M Ellis
R Brown
J Langton
A Deadman (Appointed 18th March 2025)
R Fellows
M Black (Apponted 1st July 2025)
Charity Number 1194104
Registered Address Hopfield House
24 Cascade Way
Farnham
GU9 7GQ
Independent Examiner Mr Richard Luff ACCA
Branston Adams
Chartered Certified Accountants
Suite 2
Victoria House
South Street
Farnham
GU9 7QU
Bankers CAF Bank Limited
23 Kings Hill Avenue
Kings Hill
West Malling
ME19 4JQ

FARNHAM LIONS CLUB

A Charitable Incorporated Organisation TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 CONTENTS

Trustees' Report
Independent Examiner's Report
Statement of Financial Aactivities for the year
Balance Sheet
Notes to the Financial Statements		 Page
1 - 2
3
4
5
6 - 11

FARNHAM LIONS CLUB A Charitable Incorporated Organisation TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2025

History, objectives and activities of the Trust

The Club is a member of the International Association of Lions Clubs, and was established as a Charitable Incorporated Organisation (CIO) on 23 March 2021. It took over the assets, liabilites and activities of the Lions Club of Farnham and of the Lions Club of Farnham Charity Trust on 1 July 2021.

The Club's objectives and activities are general charitable purposes, including helping children, young people and elderly people, people with disabilities, other charities or voluntary bodies and the general public by making grants to individuals and to organisations and by other charitable activities.

Throughout the year, the Trustees have paid regard to the Charity Commission's guidance on public benefit in dealing with the objectives and activities of the Club.

The Club relies on the surpluses made on fundraising events, and on occasional donations from the public, to provide the funds with which to carry out its objectives. All administrative expenses of the Club are met from subscriptions paid by its members. There has been no change in these policies during the year.

The work of the CIO is carried out entirely by volunteers.

From time to time as appropriate, the Club works closely with other local and national agencies, with other Lions Clubs, and with Lions Clubs International to achieve its objectives.

Management and governance arrangements

The Club is governed by its CIO document dated 23 March 2021, and by the Constitutions and By-Laws of Lions Clubs International, as revised from time to time.

The Trustees are appointed from time to time as appropriate by the members of the Club, and have overall responsibility to ensure that the Club operates in accordance with Charity law and the Club's CIO document. The day-to-day running of the Club is overseen by the Trustees, who form and govern such committees as they deem appropriate for the effective running of the Club. All business of the Club is ratified by the members in general meetings, which meetings are held at least once per month.

The Club is ably supported by the volunteer services of its members and others.

Trustees

Details of the Trustees who have served throughout the year are set out under legal and administrative information at the front of these accounts.

Financial review, investment policy, reserves and risk

Details of the Club's financial results are set out in the Statement of Financial Activities and supporting notes. The Trustees are satisfied with the Club's financial activites for the year.

Surplus funds are held in the Club's bank current and deposit accounts.

It is the policy of the Club to maintain unrestricted funds only to the extent that they are expected to be required within the forseeable future to meet the objectives of the Club. The adequacy of the reserves policy is reviewed periodically.

The Trustees have considered the major risks to which the Club is exposed to satisfy themselves that systems are in place to mitigate those risks.

Community Service Activities

The Club's community service activities consisted of making grants and performing services as detailed in note 8 to these financial statements.

Fundraising Events

The Club's fundraising ativities are detailed in notes 4 and 7 to these financial statements.

Future Plans and Outlook

The Club plans to continue its work on a similar basis in the future. This financial year the club received income from its subsidiary, Beer Exhibitions Limited amounting to £54,528 (2024 - £49,726)and expects that income to continue in 2025 financial year.

FARNHAM LIONS CLUB A Charitable Incorporated Organisation TRUSTEES ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Statement of trustees' responsibilities

Charity law requires the trustees to prepare financial statements for each financial year which show a true and fair view of the state of affairs of the charity and of its financial activities for that period.

In preparing the financial statements the Trustees are required to:

The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud or other irregularities.

Independent Examiner

The Trustees intend to ask the existing independent examiner to undertake the independent examination of the Trust in the following year.

Approved by the Trustees on 17th March 2026 and signed on their behalf.

J P R Prevost FCA

Treasurer

FARNHAM LIONS CLUB A Charitable Incorporated Organisation INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FARNHAM LIONS CLUB

I report on the accounts of the Farnham Lions Club for the year ended 30 June 2025, which are set out on pages 5 to 11.

The Club was established as a Charitable Incorporated Organisation on 23 March 2021.

The Club's trustees consider that an audit is not required for this year (under section 144 of the Charities Act 2011 (the Act)) and that, by its constitution, an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In the course of my examination, no matter has come to my attention:

Mr Richard Luff ACCA Branston Adams Chartered Certified Accountants Suite 2 Victoria House South Street Farnham GU9 7QU Date: 18th March 2026

FARNHAM LIONS CLUB A Charitable Incorporated Organisation STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

Unrestricted
funds
Notes
£
INCOMING RESOURCES
From generated funds:-
Voluntary income:
Grants and donations
3
1,374
Other activities
Fundraising events
4
106,728
Investment income
5
3,346
111,448
From charitable activities
3
344
TOTAL INCOMING RESOURCES
111,792
RESOURCES EXPENDED
Cost of generating funds:
Fundraising events
7
27,364
Charitable activities
Donations and grants
8
66,730
Other charitable activities
8
1,429
Members' activities
8
1,765
Administration costs
9
4,271
TOTAL RESOURCES EXPENDED
101,559
Net (outgoing)/incoming
resources before transfers
10,233
Transfers between funds
15
-
NET MOVEMENT IN FUNDS
10,233
Fund balances at 1 July 2024
114,976
FUND BALANCES AT 30 JUNE 2025
15
125,209		 Restricted
funds
£
10,238
-
-
10,238
-
10,238
-
17,487
-
762
-
18,249
(8,011)
-
(8,011)
17,894
9,883		 Admin
funds
£
355
-
-
355
3,240
3,595
-
-
-
6,460
677
7,137
(3,542)
-
(3,542)
6,170
2,628		 Total
2025
£
11,967
106,728
3,346
122,041
3,584
125,625
27,364
84,217
1,429
8,987
4,948
126,945
(1,320)
-
(1,320)
139,040
137,720		 Total
2024
£
20,000
89,104
5,202
114,306
23,955
138,261
36,745
107,136
1,060
2,792
-
147,733
(9,472)
-
(9,472)
148,512
139,040

The statement of financial activities inclues all gains and losses recognised in the year. All income and expenditure derives from continuing activities.

FARNHAM LIONS CLUB A Charitable Incorporated Organisation BALANCE SHEET FOR THE YEAR ENDED 30 JUNE 2025

Notes
FIXED ASSETS
Investments
11
CURRENT ASSETS
Debtors
12
Cash at bank and in hand
CREDITORS: amounts falling due
within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
CREDITORS: amounts falling due after
more than one year
14
TOTAL NET ASSETS
ACCUMULATED FUNDS
Unrestricted funds
15
Restricted funds
15
Admin fund
15
The notes attached form part of these accounts		 £
-
141,790
141,790
4,070		 2025
£
-
137,720
137,720
-
137,720
125,209
9,882
2,629
137,720		 £
4,493
138,891
143,384
4,344		 2024
£
-
139,040
139,040
-
139,040
118,219
17,894
2,927
139,040

The accounts were approved by the Trustees on 17th March 2026 and signed on their behalf.

…………………………..

J P R Prevost

Trustee

FARNHAM LIONS CLUB A Charitable Incorporated Organisation NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

Farnham Lions Club is a Charitable Incorporated Organisation registered with the Charity Commission in England and Wales (number 1194104). The registered office is at Hopfield House, 24 Cascade Way, Farnham, GU9 7GQ.

a) Basis of preparation

The financial statements are prepared under the historical cost convention, and in accordance with applicable accounting standards (including FRS102: "The Financial Reporting Standard applicable in the UK and Republic of Ireland"), the Charities SORP (FRS102) 2015 (Accounting and Reporting by Charities) and the Charities Act 2011.

These financial statements are prepared in GBP Sterling, which is the functional currency of the Lions Club. Assets and liabilities are initially recognised at historic cost or transaction value unless otherwise stated in these notes.

Farnham Lions Club meets the definition of a public benefit entity under FRS102. The Trustees consider that there are no material uncertainties about the Lions Club's ability to continue as a going concern.

b) Going concern

The trustees have reviewed the charity’s financial position, reserves and cash flow forecasts and are satisfied that the charity has sufficient resources to continue operating for the foreseeable future. For this reason, the financial statements have been prepared on the going concern basis.

c) Incoming resources

Voluntary income, including donations, gifts, legacies and grants, are recognised where there is entitlement and certainty of receipt, and the amount can be measured with sufficient reliability. Such income is only deferred when:

The donor has imposed conditions which must be met before the charity has unconditional entitlement.

Fundraising income and members' contributions are recognised when they fall due.

Investment income and GiftAid are recognised on a receivable basis.

d) Volunteers and donated services and facilities

The value of services provided by volunteers is not incorporated into these financial statements.

e) Resources expended

Expenditure is recognised when a liability is incurred.

f) Foreign currency transactions

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to the statement of financial activities.

FARNHAM LIONS CLUB A Charitable Incorporated Organisation NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

2 Taxation

The Club is a Charitable Incorporated Organisation registered with the Chariy Commission in England and Wales. Therefore, it is exempt from taxation on its income and gains where they are applied for charitable purposes. The Club is registered for GiftAid.

3
4
5
6		 Voluntary income
Unrestricted
funds
£
General donations
1,374
1,374
Activities for generating funds
Unrestricted
funds
£
Advent Calendars
11,175
Beerex
54,528
Carnival
4,142
Cider & Sausage
18,465
Fairs Rowledge Bourne
49
Farmers Tea Tent
113
Golf Day
12,751
Odiham
1,774
Sponsorship
3,500
Tea Tent Music in Park
231
106,728
Investment Income
Unrestricted
funds
£
Interest receivable
3,346
Income from other charitable activities
Unrestricted
funds
£
Members' subscriptions
-
Meeting fines and raffles
344
344		 Restricted
funds
£
10,238
10,238
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
Restricted
funds
£
-
Restricted
funds
£
-
-
-		 Admin
fund
£
355
355
Admin
fund
£
-
-
-
-
-
-
-
-
-
-
-
Admin
fund
£
-
Admin
fund
£
3,240
-
3,240		 Total
2025
£
11,967
11,967
Total
2025
£
11,175
54,528
4,142
18,465
49
113
12,751
1,774
3,500
231
106,728
Total
2025
£
3,346
Total
2025
£
3,240
344
3,584		 Total
2024
£
754
754
Total
2024
£
7,575
49,726
3,500
17,137
-
-
9,763
-
-
149
87,850
Total
2024
£
5,202
Total
2024
£
2,975
506
Members' subscriptions
Meeting fines and raffles
3,481

FARNHAM LIONS CLUB A Charitable Incorporated Organisation NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

7 Cost of generating funds

Cost of generating funds
Advent Calendars
Bourne Fair
Cider & Sausage
Fairs Rowledge Bourne
Golf Day
Odiham
Rowledge Fair		 Unrestricted
funds
£
3,421
360
13,988
183
6,116
3,186
110
27,364		 Restricted
funds
£
-
-
-
-
-
-
-
-		 Admin
fund
£
-
-
-
-
-
-
-
-		 Total
2025
£
3,421
360
13,988
183
6,116
3,186
110
27,364		 Total
2024
£
4,010
-
-
-
-
-
-
4,010

8 Charitable activities

Donations and grants
Lions Community Store
Helen Arkell
Highfield School
Potters Gate School
Creative Response for Therapeutic Arts
St Andrews Parish Church
Change of Scene
Waverley Abbey School
Atomic ABC
Brightwell Gostrey
Farnham Hospital
St C
Post 19
Sight for Surrey
Space2Grow
Phylis Tuckwell
St Pauls Infant School
Corals Cookery School
LIBRA
Stopgap Dance Company
Woodlarks Campsite Trust
Surrey Assoc for Visual Impairment
LCI Foundation
$th Farnham Lions
Kite Academy Trust
Hale Community Centre
40 Degrees
First Rescue and Traing
South Farnham Educational Trust
Waverley C of E Juniour School
Ridgeway School
Folly Hill Infants School
Abbey School
The Hunter Centre
St Peters School PTA
Farnham Town Youth Football
Frensham Pond Sailabilty
I Choose Freedom
Donations under £1,000.01 - organisations
Donations under £1,000.01 - individuals
Project Wenceslas
Total donations and grants		 Unrestricted
funds
£
3,500
1,320
1,500
1,075
1,400
2,000
1,890
1,000
1,000
5,000
1,800
2,756
1,764
2,000
1,000
-
-
-
2,500
-
-
-
-
-
-
-
-
-
-
-
20,000
-
-
-
-
-
-
-
13,321
1,904
-
66,730		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,439
-
-
-
-
15,048
17,487		 Admin
fund
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total
2025
£
3,500
1,320
1,500
1,075
1,400
2,000
1,890
1,000
1,000
5,000
1,800
2,756
1,764
2,000
1,000
-
-
-
2,500
-
-
-
-
-
-
-
-
-
-
-
20,000
-
-
-
-
2,439
-
-
13,321
1,904
15,048
84,217		 Total
2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,200
19,000
1,800
2,028
3,000
1,195
5,000
1,000
2,500
2,506
1,422
3,240
3,000
1,999
2,130
1,100
1,575
1,000
2,160
9,760
2,500
2,500
1,379
1,500
19,114
3,655
36,565
135,828

FARNHAM LIONS CLUB

A Charitable Incorporated Organisation NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Other charitable activities expenditure

Other charitable activities expenditure
Food Parcels
Lions Tea Party
Art Competition		 Unrestricted
funds
£
227
795
407
1,429		 Restricted
funds
£
-
-
-
-		 Admin
fund
£
-
-
-
-		 Total
2025
£
227
795
407
1,429		 Total
2024
£
98
961
-
1,059

Members' activities

Members' activities
Room hire for meetings
Club dinners and events
Almoners Expenses
Frankenberg
HeartStart Expenses
LCIF		 Unrestricted
funds
£
1,240
48
202
275
-
-
1,765		 Restricted
funds
£
-
-
-
-
762
-
762		 Admin
fund
£
-
-
-
-
-
4,306
4,306		 Total
2025
£
1,240
48
202
275
762
4,306
6,833		 Total
2024
£
900
-
-
-
-
-
900

-9-

FARNHAM LIONS CLUB A Charitable Incorporated Organisation NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

9 Administration costs

Bank charges
Storage charges
Website
Sundry expenses		 Unrestricted
funds
£
306
840
462
2,663
4,271		 Restricted
funds
£
-
-
-
-
-		 Admin
fund
£
-
-
-
677
677		 Total
2025
£
306
840
462
3,340
4,948		 Total
2024
£
569
840
1,740
538
3,687

10 Employee and Trustees' expenses

There were no employees during the year (2024: none).

None of the Trustees was paid any remuneration or expenses by the charity during the year (2024: none) in their capacity as Trustees.

11 Investments

The Club owns 97.4% of the shares in Beer Exhibitions Limted, a company registered in England and Wales, whose business is beer exhibition running. These shares were acquired for no cost.

12 Debtors

13
**14 **		 Members' accounts
Loan to Beer Exhibitions Limited
Prepayments and accrued income
Creditors: amounts falling due within one year
Members' accounts
Beer Exhibitions Ltd
Accruals and deferred income
Creditors: amounts falling due after more than one year		 2025
£
-
-
-
-
2025
£
3,570
500
-
4,070
2025
£
-		 2024
£
-
500
-
500
2024
£
316
-
453
769
2024
£
-

FARNHAM LIONS CLUB A Charitable Incorporated Organisation NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

15 Analysis of charitable funds

Unrestricted funds
General funds
Restricted funds
Project Wenceslas
HeartStart
Sir Alan Jones Memorial Fund
Admin fund
Frankenberg Hospitality Fund
Dinner/Social Fund
Administration Fund		 Balance
2024
£
114,976
13,233
2,222
2,439
2,250
993
2,927
139,040		 Incoming
Resources
£
111,602
8,669
1,569
-
355
-
3,239
125,434		 Resources
Expended
£
(101,369)
(15,048)
(763)
(2,439)
(2,152)
(677)
(4,306)
(126,754)		 Balance
2025
£
125,209
6,854
3,028
-
453
316
1,860
137,720

The general unrestricted funds comprise funds raised and donations received which have not been restricted by the donors or designated by the Trustees for a particular use. The Trustees are entitled to allocate such funds as they see fit towards the objects of the Club.

Project Wenceslas funds have been raised to be spent on alleviating fuel debt and fuel poverty in the local area.

HeartStart funds have been raised to spend on the lifesaving training activities of HeartStart Farnham Lions.

The Sir Alan Jones Memorial Fund, set up in memory of a late Lion, are to be spent on youth activities in the Farnham area.

The admin fund is raised by contributions from the members, and is for use in the administration of the Club, in accordance with the Club's constitution. No funds raised from the public may be used for Club administration.

There is an annual transfer of £355 from the Admin General Fund to the Admin Frankenberg Hospitality Fund.

16 Analysis of net assets between funds

Fund balances at 30 June 2025 are represented by:-

Fixed assets
Current assets
Creditors: amount falling due within one year
Net
Creditors: amounts falling due after more than one year		 Unrestricted
funds
£
-
125,209
-
-
125,209		 Restricted
funds
£
-
9,882
-
-
9,882		 Admin
fund
£
-
2,629
-
-
2,629		 Total
2025
£
-
137,720
-
-
137,720