KIWANIS UK
TRUSTEES’ REPORT AND ACCOUNTS FOR THE PERIOD 17 JUNE 2024 TO 30 SEPTEMBER 2025 CHARITY NUMBER 1208686
Blackman’s Accounting & Bookkeeping Services 55A Lavender Avenue, Mitcham, Surrey. CR4 3HL Tel: 07904615046 Email: egbertblackman@yahoo.com
KIWANIS UK
CONTENTS
| Pages | |
|---|---|
| Trustees’ Annual Report | 2 |
| Independent Examiner’s Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Statement of Cash Flows | 11 |
| Notes to the Accounts | 6 to 10 |
| Detailed Statement of Financial Activities | 12 to 13 |
Page 1
KIWANIS UK
Trustees Annual Report
The trustees present their report with the financial statements of the charity for the period 17 June 2024 to 30 September 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity Number: 1208686
Trustees
The following trustees served during the year:
O’Cheng Bloomfield
Eddie Cooper Michael Williams
Accountants
Blackman’s Accounting and Bookkeeping Services 55A Lavender Avenue
Mitcham Surrey CR4 3HL
Statement of trustees’ responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that 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, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the Charity’s trustees
O’Cheng Bloomfield
Trustee 11 August 2026
Page 2
KIWANIS UK
Independent Examiner’s Report
Independent Examiner’s Report to the trustees of Kiwanis UK
I Report to the trustees on my examination of the financial statements of Kiwanis UK for the period 17 June 2024 to 30 September 2025.
Responsibilities and basis of report
As a charity’s trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charity Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s financial statements 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 can 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:
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The accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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The financial statements do not accord with those records; or
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The financial statements do not comply with the applicable requirements concerning the form and content of the financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a ‘true and fair’ view which is not a matter considered as part of the 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 the report in order to enable a proper understanding of the financial statements to be reached.
Egbert Blackman AAT Graduate B.Soc. (Accountancy) Blackman’s Accounting and Bookkeeping Services 55A Lavender Avenue
Mitcham
Surrey CR4 3HL
Page 3
KIWANIS UK
Statement of Financial Activities
For the period 17 June 2024 to 30 September 2025
| Unrestricted Funds Total Funds 2025 2025 Notes £ £ Income and endowments from: Charitable Activities 3 8,895 8,895 Other trading activities 4 6,918 6,918 Total 15,813 15,813 Expenditure on: Charitable Activities 5 7,279 7,279 Other 6 7,316 7,316 Total 14,595 14,595 Net Gain on Investments - - Net income/(expenditure) 1,218 1,218 Transfer between funds - - Net income/(expenditure) before other gains/(losses) 1,218 1,218 Other gains and losses Net movements in funds 1,218 1,218 Reconciliation of funds: Total funds brought forward 4,707 4,707 Total funds carried forward 5,925 5,925 |
Total Funds 2024 £ 4,499 582 5,081 3,913 397 4,310 - 771 - 771 771 3,936 4,707 |
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Page 4
KIWANIS UK
Balance Sheet
at 30 September 2025
Charity No. 1208686
| Notes Current assets Cash at bank and in hand Current liabilities Net current assets Total net assets The funds of the charity Restricted funds 8 Unrestricted funds 8 General funds Reserves 8 Total funds |
2025 £ 5,925 5,925 - 5,925 5,925 - 5,925 - 5,925 |
2024 £ 4,707 4,707 - 4,707 4,707 - 4,707 - 4,707 |
|---|---|---|
Approved by the trustees on 11 August 2026 And signed on their behalf by:
O’Cheng Bloomfield
Trustee 11 August 2026
Page 5
KIWANIS UK Notes to the Accounts For the period ended 30 September 2025
1. Accounting policies
Basis of Preparation
The financial statements have been prepared in accordance with Statement of recommended Practice: Accounting and reporting by Charities preparing their accounts in accordance with the Financial reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Fund accounting
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Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
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Designated funds These are unrestricted funds earmarked by the trustees for particular purposes.
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Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
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Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
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Recognition of Income is included in the Statement of Financial Activities (SoFA) when the Income Charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
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Income with related Where income has related expenditure, the income and related expenditure Expenditure is reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included +96
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Legacies in the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
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Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the Donations and gifts gift/donation to which it relates.
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Donated services These are only included in income (with an equivalent amount in And facilities expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.
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Volunteer help The value of any volunteer help received is not included in the accounts.
Page 6
KIWANIS UK
Notes to the Accounts
Investment Income This is included in the accounts when receivable.
Gains/(losses) on this includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. Assets
Gains/(losses) on This includes any gain or loss on the sale of investments. Investment assets
Expenditure
Recognition of Expenditure is recognised on an accrual basis. Expenditure includes any VAT which Expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising Raising funds trading costs and investment management costs.
Expenditure on These comprise the costs incurred by the Charity in the delivering of its activities Charitable activities and services in the furtherance of its objects, including the making of grants and governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance Costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowing or current liabilities. In the statement of cash flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Charity’s cash management.
Receipts of donated goods, facilities and services
All donated goods, facilities and services received are recognised within the income resources and expenditure at an estimate of the value to the Charity.
Page 7
KIWANIS UK
Notes to the Accounts
| 2 Statement of Financial Activities Income and endowments from: Charitable activities Other trading activities Total Expenditure on: Charitable activities Other Total Net gains on investments Net (expenditure)/ income Transfers between funds Net (expenditure)/income Before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from charitable activities Dues |
Unrestricted Funds 2025 £ 8,895 8,895 |
Unrestricted Funds 2025 £ 8,895 6,918 15,813 7,279 7,316 14,595 - 1,218 - 1,218 - 1,218 4,707 5,925 Total funds 2025 £ 8,895 8,895 |
Unrestricted Funds 2025 £ 8,895 6,918 15,813 7,279 7,316 14,595 - 1,218 - 1,218 - 1,218 4,707 5,925 Total funds 2025 £ 8,895 8,895 |
Total funds 2025 £ 8,895 6,918 15,813 7,279 7,316 14,595 - 1,218 1,218 - 1,218 4,707 5,925 Total 2024 £ 4,499 4,499 |
Total funds 2025 £ 8,895 6,918 15,813 7,279 7,316 14,595 - 1,218 1,218 - 1,218 4,707 5,925 Total 2024 £ 4,499 4,499 |
|---|---|---|---|---|---|
| 5,925 | |||||
Page 8
KIWANIS UK
Notes to the Accounts
4 Income from other trading activities
| Unrestricted Funds 2025 £ Conference 2,114 Tickets/Raffle 4,804 6,918 5 Expenditure on charitable activities Unrestricted Funds 2025 £ KI & Kief / Dues 7,279 Governance costs - 7,279 6 Other expenditure Unrestricted Funds 2025 £ Motor and travel costs - General administrative costs 6,836 Legal and professional costs 480 7,316 7 Staff costs No employee received emoluments in excess of £60,000. 8 Movement in funds Incoming Resources (including other 17/06/2024 gains/losses) £ £ Restricted: Unrestricted: General funds 4,707 15,813 Total funds 4,707 15,813 |
Total funds 2025 £ 2,114 4,804 6,918 Total funds 2025 £ 7,279 - 7,279 Total funds 2025 £ - 6,836 480 7,316 Resources expended £ (14,595) (14,595) |
Total 2024 £ 582 - 582 Total 2024 £ 3,913 - 3,913 Total 2024 £ - 397 - 397 At 30 September 2025 £ 5,925 5,925 |
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Page 9
KIWANIS UK
Notes to the Accounts
9 Analysis of net assets between funds
| Unrestricted Funds £ Net current assets 5,925 5,925 10 Reconciliation of net debt 17/06/2024 Cash flows £ £ Cash and cash equivalent 4,707 1,218 Net debt 4,707 1,218 |
Total funds £ 5,925 5,925 At 30 September 2025 £ 5,925 5,925 |
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Page 10
KIWANIS UK
Statement of cash flows For the period ended 30 September 2025
| Cash flows from operating activities Net (expenditure)/income per Statement of Financial Activities Net cash (used in)/provided by operating activities Net cash from investing activities Net cash from financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Components of cash and cash equivalents Cash and bank balances |
2025 £ 1,218 1,218 - - 1,218 4,707 5,925 5,925 5,925 |
2024 £ 771 771 - - 771 3,936 4,707 4,707 4,707 |
|---|---|---|
Page 11
KIWANIS UK
Detailed Statement of Financial Activities For the period ended 30 September 2025
Unrestricted
| Funds 2025 £ Income and endowments from: Charitable activities Dues 8,895 8,895 Other trading activities Conference 2,114 Tickets/Raffle 4,804 6,918 Total income and endowments 15,813 Expenditure on: Charitable activities Dues 7,279 7,279 Total expenditure on charitable activities 7,279 Motor and travel costs UK Convention costs 6,533 6,533 General administration costs, including Depreciation and amortisation Bank charges - General insurances 303 Stationery and printing - Sundry expenses - 303 Legal and professional costs Accountancy and bookkeeping 480 480 Total of expenditure of other costs 7,316 Total expenditure 14,595 Net gains on investments - |
Total Funds Total Funds 2025 2024 £ £ 8,895 4,499 8,895 4,499 2,114 582 4,804 - 6,918 582 15,813 5,081 7,279 3,913 7,279 3,913 7,279 3,913 6,533 105 6,533 105 - - 303 292 - - - - 303 292 480 - 480 - 7.316 397 14,595 4,310 - - |
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Page 12
KIWANIS UK
Detailed Statement of Financial Activities
| Net Income/(expenditure) Net Income/(expenditure) before Other gains/(losses) Other gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
1,218 1,218 - 1,218 4,707 5,925 |
1,218 1,218 - 1,218 4,707 5,925 |
771 771 - 771 3,936 4,707 |
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Page 13