Charlty regiStrn￿On numbpr 1205534
LISKEARD LIONS CLUB CIO
ANNUAL REPORT AND UNAUDrrED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

LISKEARD LIONS CLUB CIO
LEGAL AND ADMINISTRATIVE INFORMATION
Truste•s
Mr Stuart Houghton
r M8r1in Symt)Mts
MrAl8n Mavkny
(Apprinted 1 Juty 2024)
(App￿nted l July 2024)
Chorty number
1205534
Reglstered office
ue Hills
St Keyne
Liskeard
PL14 4FU
Indepgndent gxamlner
14ydi8A£cwnts Limlted
The Parade
Liskeard
Comwdl
PL14 6AF

LISKEARD LIONS CLUB CIO
CONTENTS
Page
Tnjslees, report
Independent examlnerfs report
statsmenl of finanoal &tivitie5
an¢* shoet
Ndes lo the finanaal statemerrts
7-13

LISKEARD LIONS CLUB CIO
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 JUNE 2025
The trustee8 thEir annual report 8nd finandal Stat￿￿fc￿ the yearended 30 June 2025.
The statements have been prepgred in a¢Gtthnce ￿TIh the accDunting Fdicies sat oul In note I to lh•
nancial *,afrments and ¢ornpW with tht ch8rit*s govemlng ￿0￿Ment, Ch8ritiÈs Ad 2011, FRS 102 'The
Financial Reporting Standard applicat4e In I￿.e UK and Republc of treland" and the Charities SORP 'AcC(￿n￿￿9
and Reporting by Charities.. Slaternent of Recwimended PRdce appl.:cable to ch8rib85 préparlng thelr accounts Sn
accordance wth the FinanGial Reporting Standard aFWcabk intiie UK RewtAi¢ of Irebnd IFRS 11J2)"
Objectlvos and a¢tlvltles
Tha d)8rity'8 objective8 are to t￿￿￿de ccfflmunity seNce and 6UFP(Xt those in need. induding:
of povety and hardshlo
. Swpttt far healh and welbeing inrbatives
A(fvancement of ￿rnMunty ctheEIC
The trustse6 have pald due regard to guldance isyJ8d by Ihe Charfty comm18s1￿ In detithng what the
charlly should undertake.
Tho CIO was dormant thè 1st April 2025. ¥knen tradbrg ccffimenced tsking on the tharil8tr10 8dlthligs Df The
LI￿T8 Club ol Ll$keard' Icharfty number 2908931.
During Ihe trading p8riod, the rhartty has carrled rrtrt the fOll￿g *.%Atles'.
argani$¢d 8nd as8i8ted at loc4 ccffimunity events Canw Researth UK Relay fDr Lilo. Bingo, catering al
otridoor events an annua Fair
Prov]dad Inanc*l a￿StaY￿e to InthdLth and knL¥lfamlllg5 In need
Supported local charities and communlty gr￿p$
Partlclpated in national aTra IrteMatic￿al ￿¢￿$ Inibabves le.g. ￿ght and he8kh eamp8ignsl
Ddlvered c* have made preparati￿S ready for 8ea8Md athvrbes such as Flrework8. Santa 8lelgh
colectionts, Camwal and a Pant(rne.
AGhlevEments and perfornianc8
Dutlng Ihls thma month trading peiiod. the charity.
Raised £7,641 Ihrough fundrJi&ng actiM"ties
Dcnated funds of£l.727 to I￿al c£usès and indi¥idua18
Supp(¥ted community events attended by 3,000 r8sldents
CDrrtlnued InVO￿ement in knO￿￿ed initiatsves, part1(#JI8￿ in areas as wsiM supwt and
community wemare
The tru51ees COn￿der that these actr¥itses h8¥e proNlded tangible benefft to the lor￿1 community, p8rtiCLA8rfy to
vulnerable indivlduaL8 and 1gmilie8.
The char#y aso beneffted frcrfn a Wue5l by Mr Jthn Jaccts. TeceiwTrJ £200.000 during the period. wth
residential PYDperb8s in Li8keard to b8 transfeTr&l after prc4the. His leg8Gy reqLures the hou8e8 to be rented lo local
farnilies in need, V￿th the cash VDMded to bring them LP tu modem bmng standards.

LISKEARD LIONS CLUB CIO
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
Flnanclal revjew
During the Ihretsmorrth period, the CIO cwtinued rts commitment to CDmmuntty fundraising to 6UPPOrt chaTltable
donation&
Addrtional income was gEnwated through memb4s operatfjng a catemg van al lttal evenls. WTth all profit8 directed
to ¢harty. The CIO also recelved Val￿￿ donations from ILYal lyjgnesses and individuals.
Fun(Ss from the John Jaccbs Mwnorial Fund havè been pl￿d in a sepwate savings account for luture wop8ty
refurtishmenls.
Evant costs were kept rnirimal to maximise tharftablB I)Xth￿an8. ￿lpluS fvnds wew dgnal8d to tharfti
dedded by the Trustees and govern￿g offi¢er&
11 is the policy of Ihe charfty that ￿lestricted fiJTrds have nd been de￿gnated for a spedfK USB should be
malntsined at a level equfvalent to betsveen ttree and six rncfftth's expendittjre. The trustees cOn￿der that reg￿Ve$
t this lev81 wll ensure that. in the ev8nl of a &gnff,cart drop in bjnding, th8y will b8 ab￿ to (￿nts"nue th¢ charitls
¥tivibes Tr•thila con$¢d￿aLlen is gNen toways in vthid) additiona fvThJs may be ralsed. This level of reserv¢8
h&8 been maintained thioughwt the year.
The dosing rpseNfJ bal￿r￿eS 8re as loHow&
Unrestrided res￿eS-£￿2,s8s
Resiricted reseTve8 . £200,649
The Iruslee8 review the reserves policy at least annually. may also UF#* more rogularty trj monktor Ihe impact
DI the prDpety relurblshments Y+*Rn WDth commences.
The trn￿ have 38se8sed the major rfsk8 to whith the 1$ exF￿￿j. are satisfied that sy8lems arB in
pla￿ to miligate exposure to major ri&ks.
Slructurei governance and management
The ch￿ty 18 a Charitable In￿pOrated OTganisati1￿ (CIO) and as such has no equty holdings. Th￿ore the
Trustees of the CIO have no IlaE41ty to conthbule to its assets re$r￿n￿bl￿ty 8ettKng its debt and
Ilabilities sh(wld the i>rganisation bewound up.
Trustees do not benefft from their Invdvement in Ih? ￿gan￿ati￿ in any way. No reMUnera￿n or other r8wards are
cmferred lo Trusiees for their SeN￿S.
The CIO 15 govemed by its cons11￿￿On athjpted on 2 Novembw 2023.
The charlty operates as p¥t of the sther ne￿rk ¢)f Lions Ckjbs knterD8bC￿, folowing Its wnaples of communlty
Service and volunteeriny.
The Iru8tees seNed during the ye8r and LP tothe date of Sig￿Ure Dfthe finanual slalemerrt8 were..
Mr Stuart Hought
Mr Martin sym0￿5
MrAlan Mawby
IAtpoinl&Y 1 Juty 20241
IAFyointed 1 Juty 20241
Trugt888 8r8 8kwoifile(l fr￿n the membwthip of the knons in a(¥)Xd￿ce wth the ¢l￿8tilu￿ty), typically on an
annual basis at ihe Annual General Meeting.
The tNstees adnllnisler Ihe ttority. Day-tyday ath￿ties are organised by r*Jb memb￿5 and coornlnated through
regular monthty rne¥tings.

LISKEARD LIONS CLUB CIO
TRUSTEES, REPORT (CONTINUED)
FOR THE VEAR ENDED 30 JUNE 2025
The tsiJ8te
' report Was approved by the Bowd ofTnJslee&
Mr Stuart Ho
Trustee
Mrma
Tru$tse
Symcfflds
filrAlan Ma
Tru51ee
o4,Lk,I

LISKEARD LIONS CLUB CIO
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF LISKEARD LIONS CLUB CIO
I report to the trustees on my examinthn ofthe financial Statements of knskeard tions Club CIO (the charity) for the
ar &nded 30 June 2025.
R•sponslblllUes and basls of report
As th& trustees of the charity you are reSp￿l￿e fly the prepardtion of Ihe finanaal sta16m&nts in a¢cor(lance with
the requirgments of Ihg Choritie5 Acl 2011.
I report In respéct of my èxanlnatbn of thè charitys fnancial statemènts canl8d out under sèctlon 145 of th
Charfllas Ad 2011. In corying out my examination I have fiAk)w￿ the Directions gwèn by the Charity ComThiss￿)n
under se¢tlon 14515llbl of thÈ CharlU6s Ael 2011.
Independont ¢X4mlnèrf# ststemènt
Your attention Is drawn to th6 fa¢t that tho charity has prepared the financAal statemenls in accordancg wlth the
r8levanl version of the Statement of RecommerKl8d Pracllce ap￿icab￿ lo Charities preparing their finandal
st8t&mants in accorfanc* with the Financial Reporlirig StarKlard applioble IN the UK and Republic of Ireland IFRS
1021 in prgfgrenc6 lo lh8 Aceountng and Rèporting by Charities.. Staternenl of Recommended Practice Issued on 1
April 2005 which ts referred to In the extant regulations b(rt has now been *Athdrawn. l under5tsnd that this has
bèén done in order fr)r the ffnancial siatements to provide a true and f￿r vi8w in acLxJrdance UK Gen&r8lly
Acc8plgd A￿0￿￿tIng PracU¢e.
I hav• coryleted my examlnathjn. I confimi lJ)at Th) rngllers hav8 (xxnè lo my attenti￿ in wnngction ￿th the
8xaminalion giving mo ￿use to belleve that In any material resFwt
accounting r8(x*d$ were not kept In rèspècl of th8 ctrkaTity as reqUIr￿ by Sec1[￿ 130 of the Chariti8sAct 2011.
2 the finanoal slalemants do not accord wAh those re(￿ts. or
3 the financlal statements do rnt ccwty vmth the appl￿￿9 r8quiToThnts concaming the form and rnnlent of
nanaal statements sel out in thè Charft¢&s IA(xounts and Reports) RegulaOons 2(K)8 other than any
requlrernenl that the finandal statements give a tru8 and lair wh￿h Is not a matter consIde￿d as part of an
Independent gxamlnation.
I havg no (x)ntsms and have come acTOSS no olher mattets in wlth the examination to which altention
shouhg be dravm In this report (krder to enab￿ o tv uThJerstaThJirKJ of Ihe finaticlal statemants to ￿ reachad.
Susan Glllbard
for and on behalf of Prydts Accounts Llmltod
Chart•red Accountants
?.CLLI
Prydls Accounts Llmltad
Thè Parade
Ll$ke8rd
Comwall
PL14 6AF

LISKEARD LIONS CLUB CIO
STATEMENT OF FINANCIAL ACTMTIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2025
Unre6trfcted Re8tTlcted
funds
funds
2026
2026
Totsl
Total
2026
2D24
ncome and en(lovmie
Dwalions and lega¢ies
Charit&W8 8Ctivili8S
other tradlng activities
Investments
Other inccme
tsfrom".
20
7.642
120
200,0(
200,020
7,642
120
649
24,865
24,865
Total In¢omg
32,647
200,649
233,296
Ch8rll8tAe advitles
6.704
6,704
Other
12
3,358
Total axpendltu
10,062
10,062
Npt InGomp for the yearl
Net movomeni In fund6
22.585
200,649
223.234
Fund balancos at 1 Juty 2024
Fund tsalanc￿ at 30 June 2025
22,5B5
200,649
223.234
The 8t8tement of finandal 8c*,Mbes thes ￿1 ￿n8 •d bjsses I￿nISed in Ihe year. Nl incom& 8nd expenditure
dèrive from ¢onbnuing ac*vi1188.

LISKEARD LIONS CLUB CIO
BALANCE SHEET
AS AT 30 JUNE 2025
2025
2024
Notes
Flxed assots
Tangiue assets
14
4.725
Cumnl assets
Debtors
Cash at bank and in hand
15
751
219.258
220.009
c￿d￿OIs. 8mounts falllng due￿thI
one year
16
(1.5rpJ)
Net ojrrent assets
218.509
Total agsets less current118bllftles
223.234
Income funds
Restricted fiJnds
Unrestricted lunds
2￿.849
22.585
223,234
The finana
atements were apwovgj by the Trustees on
Mr StU8rt Houg
Tru8t8B
on
Mr
Truots?
Symonds
IArAllan M
Trustse

LISKEARD LIONS CLUB CIO
NOTES TO THE FWANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
Accguntlng ppMcl98
Ch4ffty Inform¥tlon
Lisk&ard Lions Club CIO is a Ch8rit8ble InttLYporated OrganiSati￿)I12Oss34I that wa5 registered In England
and W4es on 0110112022 totake foThvard the wNk ￿the uninG&watsd Char'ty numb8r12S08&31.
1.1 Accountlng conyenllon
The financ4al siatement3 have keen prepared in sccr4d9n￿ wth the charty% yemlng dDcumem, the
Ch3rttl8s Aot 2011, FRS 102 Fln9nci81 Rep￿￿ng Str￿￿8rd ap￿ICable in the UK and Republlc of Ireland"
and Ihe Chaiities SORP 'Ac(x)unting and REPOrtiro by Chartties". StalemEnl of ReDynmend2d Practice
appliGatrAe lo chanle8 pr4)aring their accounls in acuxdarKe ￿•th the Financial Reporkn'ng Standard
applic8lle in the UK and Rewblic of Irdand IFRS 102)°. The th*lty is a PulAic Benefft Enoty as defined by
FRS 102.
The tharity hgs tsken a(fv8nt8ge of the FYo¥isi￿s in the SORP fty tharfues not to wep8re a 8talemenl of
cash flows.
The finandal statsmeFbts have departed frtyn Ehe Chthes (AGctyJr%ts aFKI Repc￿l Reguktic￿8 2008 only to
the extent required to proinde 8 true armj fair vlew. This departure has inv{￿ed folowng the Statèment of
Recommended Practice for ch¥rties ap￿[ng FRS 102 ralher thay the version of the Slalement of
Recornmendetl Pradce which is Teferred to in Ihe Regulaljons but which has since begn wthdravm.
The fjnanclal slatsments are wepared in sterbng. vA4th1s the funclion4 C￿ncY ol thè tharfty. Monetsry
arn￿rts in these finanual ststements are rO￿ded to the nearest
Tha ffinancial statem8nls havts bg8n prepw8iJ under the hisicrfical (#)nV8ntil￿, Imodfied to Ir￿lude th8
rev￿u￿tiOn of freehokl prowttes and to indude investrn&)t prc4)*1iés and trArtaln fin8ncAal insbuments at fair
vduel. The winapal 8￿nting pdiues adoptod arè set be￿w.
1.2 Golng concern
Al thé time of 8FqYovlng the Itnano4 statwnenls, the trustsos have a ￿Ec￿aLle expect*"Jn that the ¢harrty
has adequate resources tt) conttnue in operaticnal eYiSten￿ for the foreseÈablE future. Thus the ItU5tee8
¢crtt&nu¢ lo adupt the goiny (JJnGem bosis Df aLKounbng ￿ prepanng the finanual ststements.
1.3 Charltsble funds
Unrestricted lunds are avwlèble lor UBe ai Ihe of tho tru8t888 li lurtherance of thdr ch￿table
oty'ecttve8.
Restrirted are subiefl to ￿e￿fiC c4nrfrtions by drffiDYS as to they may ￿ used. The
purp08e8 and u8e8 of the resirictexl funds ore set QLrt in the notes to the finanLial statements.
Endowment funds subJELI to SFectk con(fitions by dty)ors thal the C&*ltal musl be maintslned by the
Cha￿ty.
1.4 Income
Income is recogni$ed when Ihe tharity is legalty to it after any perftjmiance condidons have been m￿,
the aM￿nts rAn be measured reiiabty, and it is proboble that Inccthe ￿1[ be received.
Cash ￿C￿ati￿$ are recognised ￿ recapL ot￿er donatic*)s 8re reccsnised cv.ce the thanly has been notified
of the donatlon, unkss perfom)an¢e condits"on$ require deferral of the amount. Inccffl6 tax recoverabie In
rdation io d￿a￿on8 reGe1V￿ under GtftA'd or deeds ofcDYenant is rocogni88d at time of Ihe donation.
Lggacies are reGogni$ed on Teceipt Cr ctheryise rf the tharity has bean notified Df 8n impending dlstribution,
the amount is kncAw, armj receipt is expec*ed. If the amwnt K% not known, the legacy 1$ treated a6
coniingent asset.

LISKEARD LIONS CLUB CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
Accountlng pollcles
Icontlnued)
1.5 ExpendltUTe
ExpendiluTe18 recogni8ed once tliere 18 8 legal or constructive obligatiun lo transfer economic benefrt lo a
third party, li is probable that a transfer of economic b￿￿18 will be required In settlemenl, and the amounl of
thè cblkJ8tiOn C8n b8 Measurod reliebly.
Expenditure 18 ¢￿981fied by acthvity. Th¢ costs of e8ch activlty ar8 made up Df the total of diretl costs and
shared costs, Includlng SLJPPOrt costs involved In undertaking eath activity. Direct costs attrikmrtable to a singl
aclivity are allocated direcaty lo that acthvity. Shared costs contrlbLJte to moro than one aCti￿ty and
support costs which are not 8ttribulable to 8 singk activlty are apportiDned between those aCti￿tieS on a basi$
nsislenl vAlh the use of resources. Central staff coats Are alloG4ted the basis of time spent, and
depredallon tharge8 ar8 8Uocated on the portlon of th8 a88et'6 use.
1.6 Tanglble flxed a888ts
Tangible fixed assets are Inltially measured at C05t an¢J SU￿C￿endY rreasured at G05t cf Va￿tion, net of
d8Pfe(a&tion and any irnpalmient losse&
DèpredaJon SA r8cogni88d Bo 8S to wrfte off the cDst or Valuati￿ of assets le&8 their resSdual value$ ovar Ihflr
useful lives on the followlng bases..
P￿nI and equiwiEnt
10% reduclng balance
The galii or loss arlsing on the dlsposal of an asset is dalemiin8d 8S th8 diff8￿nce Iht 8ale procaeds
8nd th• carrying value of the assot, and is rocognised In the statement ol financial artivibes.
1,7 Impalmi?nt of flxed assots
At earh repDrNng end dale, the tharfty re￿e￿6 the cffjing arnounts of Its tangblo a8S@Is to determlne
whether there is any indicalon that those assets hav8 suffér8d an Impalmienl loss. If any Such Indlcatlon
èxlsts, thè recov8r8ble amount of the 8s88t Is 88timaled In order to delemiine the ekt8nt of the impalrm8nl
IOES lif any).
l.B Cash and Gash equlvalents
Cash and cash equivah3nl8 indude cath in hand, deposits h91d at call Imth I￿nks, Other short4erm liquid
investments wth original maturities of three months or ks8, 8nd bank Dverdrafts. Bank overdrafts are shown
wthln bLwrowing$ in currf>iil liabiliti&8.
1.9 Flnan¢lal Instruments
The charity h88 8lecl¢d to apply th8 provi8ion$ of Sectign 11 'Bo￿¢ Financial Instrument¥, ènd S¢ction 12
'other Flnanclal Instruments Is8ue8' Df FRS 102 10 811 of its flnanck91 Instrumtsnls.
FinanrAal Inslrumerrts are mcogni8ed In the charittys balance sheet whwn Ihg Charity beccmes party to the
conlrBctU81 provisions of the inBlrument.
Flnandal a888t8 and Ilablllde8 are offset, ¥￿th the net amountB prèsentèd In the fin8nclal 81atements, vthen
I￿re is a l¢galy enft)rceable right to sel off Ihe recogni$ed smounls and there is an Intention to settle on a net
ba￿$ or to reallse the asset and setue the Il*Jlllty simultaneousty.
Ba51c flnanclal assets
Basic ffnancial assets. whith indude dgblors and cash and bank ba18nca8, arè Initially measured at
transaction price induding tran$8ction costs and ar? wb8equently carried at amortsse(I c08t U8ing the effective
irterest rnelhod unlass th8 arrangement constibjles a financing transarlion, kthere the transaction is
measured al the present value of Ihe fulure receip15 discounted at a market rate of interest. Finandal assets
dassified as receivable within one year are not 8morti8ed.

LISKEARD LIONS CLUB CIO
NOTES TO THE FWANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
Charltable acllvltles
Charitable
•ctlvltle
2025
2024
Catering income
'ngo
Carnkval
Pontornlm8
night
3,447
2,718
432
624
423
7,642
Other trnd1￿ acllvltles
Unrnstrl¢t#d
fund¥
Total
2Q2S
2024
Merntfrshlp wbsL7iPtions
120
Investmonts
Rpstslctèd
fund5
T(knl
2026
2024
Interest recelvablB
Other Income
UnrestriEted
funds
Tctal
2025
2024
A&8ets transferred
24,865
10-

LISKEARD LIONS CLUB CIO
NOTES TO THE FNANCIAL STATEIiIENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
Charltablo acllvlt195
Charltab
actlvltl•s
2026
2024
Depreciation and
Catering cr)
Bingo costs
Carnival costs
Pantomlme ex)stG
Qulz nlght
Flre%wJrk8 event
525
1,253
1,957
726
457
180
126
5,204
1.5DO
Share of gcNemance ccets (see note 9)
6,704
Support costs
Support Govemanc
costs
2026￿port tA)8ts Governance
2024
h£countsn¢y
1.500
1,$00
1,50D
1,$00
knalysed bets￿
Fundrai￿n9
1,500
10 Tn￿t
None of Ihe tnJsle•s (or any ￿rsOn8 (x)nnerted *lth them) receW any roMw￿r8lI0n ￿ ben8fl15 from the
¢har'ty durfng Iht ycar.
11 Employaas
The av8rag8 m￿ty wmber cl emrloyees the year
2025
Numbor
2024
Numb*r
Total
There were no employaos annL*I remunerabcfi was more £60,000.
11

LISKEARD LIONS CLUB CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
12 Othér
Unrestrict￿1
funds
Tcl81
2025
2024
Chaiitable donations made
Other Expendilufe
1,728
1,630
3,358
IS Taxatlon
The Is exempt frc¥n taXatt￿ b￿ause an its ITKI￿e Is ar4Iied for tharEtable putpose8.
14 Tonglble tsod ￿6￿￿
Phrt•nd equlpmont
Cost
Addrtlon5
5.250
AI 30 June 2025
5.250
Dgprnclatlon and irnpairn1gnt
Depreciauon d￿ryed in Ihe ye8r
525
At 30 Jun• 2D25
525
Carrylng amount
Al 30 June 2025
4,725
5 Debio•B
2025
2024
Amounts falling due ￿7th1n one year.
Prepayments and accrued income
751
16 Credltors: amounts falilng due vAthln one year
2026
2024
Acttuals and defeffed income
1,500
12-

LISKEARD LIONS CLUB CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
17 Anatysls of nat aGB•ts b•twÈ•n lund5
Unrestrfcted R•strlrtad
funds
fundB
2025
2026
Total
Tot81
2025
2024
Fund b818nces at 30 JunE 2￿5 are represenled
TawiblB assets
Curreni assetsl(1i￿fth5}
4.725
17,860
4,725
218,509
2C(J,649
22,585
200,849
223,234
18 Rolatsd party tranBactlons
There were no dI8dD8ab￿ rdaled pwtytransathr￿3 during ￿ year.
13-