Charity registration number: 1207823
WARWICK LIONS CLUB CIO TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
Caroline Cave BA FCA
Warwick Lions Club CIO Contents
| Page | |
|---|---|
| Trustees' Report | 1—3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Statement of Financial Position | 6 |
| Notes to the Financial Statements | 7—9 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities | 10—11 |
Warwick Lions Club CIO
Trustees' Report For The Year Ended 30 June 2025
The trustees present their report and the financial statements for the year ended 30 June 2025.
Change of Charity Name
On 1 July 2024 the charity changed its name from Warwick Lions Charity Trust Fund (510021) to Warwick Lions Club CIO. This was with the purpose of transferring the assets (consisting solely of cash and investments held) of the charity to a Charitable Incorporated Organisation.
Objectives and Activities
Aims and Objectives
Warwick Lions Club aims to assist and support the elderly, young people, those with disabilities, other charities or voluntary bodies, and the general public, particularly within the Warwickshire area. We do this by providing grants both to individuals and other organisations (including the Air Cadets, Vision Support, Ukraine support, and local community groups), for example by assisting with specific welfare needs for individuals and families, and preparing Christmas food parcels and Easter hampers. We also make contributions to such bodies as the local Hospice, Air Ambulance, and others, including Lions Club International charities and appeals both in the UK and overseas.
Public Benefit
We focus our donations towards community groups, youth groups, people with disabilities, those in need overseas, and individuals and families experiencing financial difficulties.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Achievements and Performance
Main Achievements
The charity has a diary of local events that are attended in order to raise funds for the stated charitable purposes. These, including Carols at the Castle and the Warwick Town Bonfire Night, were well attended, allowing the continued opportunity to assist those in need through welfare spending.
Financial Review
Financial Position
The charity remains in a secure financial position having made a small surplus of £1,256 for the year. Funding targets were met, enabling charitable activities to be carried out within the normal range of expectations.
Reserves Policy
Reserves are unrestricted and therefore flexible, with the aim being each year to maintain surplus funds to allow for flexibility so that emergency donations can be given should they be required. This has been achieved this year.
Going Concern
The charity remains a going concern.
Reference and Administrative Details
Trustees
David George Shore - Treasurer Norman Kenneth Winnett Geoffrey Barnard Barrett Neil Chisholm - Chair Pauline Fanti
Page 1
Warwick Lions Club CIO Trustees' Report (continued) For The Year Ended 30 June 2025
Charity Number
1207823
Principal Address
5 South View Curlieu Close Hampton Magna Warwick CV35 8UF
Independent Examiner
Caroline Cave BA FCA Caroline Cave BA FCA 8 Savages Close Bishops Tachbrook Leamington Spa Warwickshire CV33 9RL
Page 2
Warwick Lions Club CIO Trustees' Report (continued) For The Year Ended 30 June 2025
The trustees' report was approved by the board of trustees and signed on its behalf by:
David George Shore Trustee 29/04/2026
Page 3
Warwick Lions Club CIO Independent Examiner's Report to the Trustees of Warwick Lions Club CIO For The Year Ended 30 June 2025
I report to the trustees on my examination of the accounts of Warwick Lions Club CIO (the Trust) for the year ended 30 June 2025.
Responsibilities and Basis of Report
As the charity trustees of the Trust 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 Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed 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:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
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 reached.
Caroline Cave BA FCA
29/04/2026 8 Savages Close Bishops Tachbrook Leamington Spa Warwickshire CV33 9RL
Page 4
Warwick Lions Club CIO Statement of Financial Activities For The Year Ended 30 June 2025
| Notes INCOME AND ENDOWMENTS FROM: Charitable activities: Community Donations Investments 3 EXPENDITURE ON: Raising funds 4 Charitable activities: 4 Community Donations Lions Club International Welfare - Furniture and Household Donations Welfare - Carpets & Fitting Welfare - White Goods & Fitting Miscellaneous Welfare NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward as previously stated Prior year adjustment Total funds brought forward as restated TOTAL FUNDS CARRIED FORWARD 9 |
2025 Unrestricted funds £ 17,019 134 |
|---|---|
| 17,153 | |
| (1,508) (6,070) (284) (3,407) (249) (3,305) (1,074) |
|
| (15,897) | |
| 1,256 | |
| 1,256 - 16,216 16,216 |
|
| 17,472 |
The notes on pages 7 to 9 form part of these financial statements.
Page 5
Warwick Lions Club CIO Statement of Financial Position As At 30 June 2025
| Notes CURRENT ASSETS Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 8 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 9 |
2025 Unrestricted funds £ 17,771 |
|---|---|
| 17,771 (299) |
|
| 17,472 | |
| 17,472 | |
| 17,472 | |
| 17,472 | |
| 17,472 |
The financial statements were approved by the board of trustees on 29 April 2026 and were signed on its behalf by:
David George Shore
Trustee
The notes on pages 7 to 9 form part of these financial statements.
Page 6
Warwick Lions Club CIO Notes to the Financial Statements For The Year Ended 30 June 2025
1. General Information
Warwick Lions Club CIO is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1207823. The principal address is 5 South View, Curlieu Close, Hampton Magna, Warwick, CV35 8UF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
Income Recognition : Income is recognised in the SoFA when the charity has entitlement, certainty of receipt, and the amount can be measured reliably.
Donations and Legacies : Voluntary income is recognised when received, or earlier if entitlement is confirmed (e.g., notification of a legacy) and measurable.
Donated Goods and Services : Donated services are recognised as income and expense at their fair value when received, provided this can be reliably measured. Volunteer time is generally not recognised.
Restricted vs. Unrestricted: Income is categorised based on whether it is restricted for specific purposes by the donor or unrestricted (available for general use). At present, all funds are unrestricted.
Grants : Government and voluntary grants are recognised when conditions for receipt are met, and deferred if conditions are not yet fulfilled. There are none at present.
Investment Income : Interest and dividends are recognised when receivable.
2.3. Resources Expended
Recognition of Liabilities : Expenditure is recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure.
Charitable Activities : Expenditure includes all costs incurred in supporting the objects of the charity, including direct service provision and support costs, however no costs relating to volunteer's time.
Allocation of Support Costs : There are no direct support costs (such as HR, finance and IT) to apportion between the various expenditure activities.
Staff Costs : No staff are currently employed.
2.4. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Investment Income
| Bank interest receivable Dividends from investments Other interest receivable |
2025 Unrestricted funds £ 4 64 66 |
|---|---|
| 134 |
Investments are accounted for at Market Value on the year end date.
Page 7
Warwick Lions Club CIO Notes to the Financial Statements (continued) For The Year Ended 30 June 2025
- Analysis of Expenditure
| 4. Analysis of Expenditure |
|||
|---|---|---|---|
| Raising funds Community Donations Lions Club International Welfare - Furniture and Household Donations Welfare - Carpets & Fitting Welfare - White Goods & Fitting Miscellaneous Welfare 5. Support Costs General administration 6. Independent Examiner's Remuneration Independent examination of the financial statements 7. Average Number of Employees Average number of employees during the year was: NIL 8. Creditors: Amounts Falling Due Within One Year Trade creditors Accruals and deferred income |
Activities undertaken directly £ 1,078 6,070 284 3,407 249 3,305 1,074 |
Support costs (see note 5) £ 430 - - - - - - |
2025 Total £ 1,508 6,070 284 3,407 249 3,305 1,074 |
| 15,467 | 430 | 15,897 | |
| 2025 Raising funds £ 430 |
|||
| 2025 £ 300 |
|||
| 2025 £ (1) 300 |
|||
| 299 |
Page 8
Warwick Lions Club CIO Notes to the Financial Statements (continued) For The Year Ended 30 June 2025
- Movement in Funds
| . Movement in Funds |
|||||
|---|---|---|---|---|---|
| Unrestricted funds General: General unrestricted fund Total funds |
As at 1 July 2024 £ - |
Prior year adjustment £ 16,216 |
Income £ 17,153 |
Expenditure £ (15,897) |
As at 30 June 2025 £ 17,472 |
| - | 16,216 | 17,153 | (15,897) | 17,472 |
10. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current year.
The following expenses were incurred by and reimbursed to Trustees throughout the year:
Neil Chisholm - 11-Oct-24 £36.80 - refreshment costs for World Sight Day Neil Chisholm - 09-Jun-25 - £45.00 - donation made to Books for Students on behalf of Warwick Lions David Shore - 31-Oct-24 - £90.00 - market stall fees for Victorian Evening David Shore - 21-May-25 - £339.67 - tombola kit purchased on behalf of Warwick Lions
2025 £
11. Related Party Disclosures
There have been no related party transactions within the year.
Page 9
Warwick Lions Club CIO Detailed Statement of Financial Activities For The Year Ended 30 June 2025
| INCOME AND ENDOWMENTS FROM: Charitable Activities: Community Donations Donations Received Warwick Town Bonfire Carols at Warwick Castle Lions Market Stall Miscellaneous Income Easter Hampers Income Investments Dividends from COIF Investments Bank Interest Unrealised Gains on CCLA Investments EXPENDITURE ON: Raising funds Christmas Parcels Easter Hampers Expenditure Clothing - Tabards Independent examiner's fees Bank charges Charitable Activities: Community Donations Community Donations Youth Donations Disabled Donations Overseas Donations Lions Market Stall Expenditure Books for Schools World Sight Day Lions Club International Lions Club International Welfare - Furniture and Household Donations Welfare - Furniture & Household Items |
2025 Total funds £ 228 10,883 3,617 883 177 1,231 17,019 64 4 66 134 17,153 (417) (361) (300) (300) (130) (1,508) (1,700) (1,551) (1,035) (1,250) (452) (45) (37) (6,070) (284) (284) (3,407) (3,407) ...CONTINUED |
|---|---|
Page 10
Warwick Lions Club CIO Detailed Statement of Financial Activities (continued) For The Year Ended 30 June 2025
| Welfare - Carpets & Fitting Welfare - Carpets & Fitting Welfare - White Goods & Fitting Welfare - White Goods & Fitting Miscellaneous Welfare Miscellaneous Welfare NET INCOME |
(249) |
|---|---|
| (249) (3,305) |
|
| (3,305) (1,074) |
|
| (1,074) | |
| (15,897) | |
| 1,256 |
Page 11