## **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:
- The accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- The financial statements do not accord with those records; or
- 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|
|---|---|
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**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes.
- Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- 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.
- 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
- Legacies in the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- 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.
- 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.
- 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|
|---|---|---|---|
|||||
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|
|---|---|
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
-
-|
|---|---|
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|
|---|---|---|---|---|
||||
||
|||
|||
Page 13