Charity Registration Number: 283758 WINDSOR LIONS CLUB CHARITY TRUST FUND REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 UNE 2025
WINDSOR LIONS CLUB CHARITY TRUST FUND REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 UNE 2025 CONTENTS List of Officers Trustees, Report Independent Examiner's Report Balance Sheet Statement of Financial Activities Club Administration Account 10 Notes to the Accounts 11-14
WINDSOR LIONS CLUB CHARITY TRUST FUND REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 UNE 2025 OFFICERS President: Martin Tocher First Vice President Simon Phillips Second Vice President Phillip Simpson Secretary Judith Walker Treasurer Nick Vaughan BANKERS CAF Bank Ltd, Kings Hill, West Malling, Kent, ME19 4JQ Charity Registration Number: 283758 Page I
WINDSOR LIONS CLUB CHARITY TRUST FUND REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 UNE 2025 TRUSTEES REPORT The purpose of the Trustees, Report is to set out the objectives of the Lions Club and assist in the interpretation of the accounts set out on pages 8 to 14. Other information is provided to comply with the latest Statement of Recommended Practice. Charitable Ob'ects The Club is affiliated to Lions Clubs International, a global organisation of volunteers dedicated to the highest standards of community and humanitarian service. Windsor Lions Club exists for fellowship and to help those in need in the local community through both fundraising and direct involvement. Or anisation and Governance Windsor Lions Club Charity Trust Fund is an unincorporated association and is governed by the Trust Deed dated 29 May 1981. Its charity registration number is 283758. The Club's working titles are Windsor Lions Club and Lions Club of Windsor. The Club comprises volunteers who pay an annual membership subscription. It is managed by a Board of Trustees who are elected annually by and from amongst the membership. The Club holds business meetings once a month and decisions are made on a simple majority basis unless Constitutional or legal requirements mandate a greater majority. Financial Mana ement The Club operates three bank accounts. The Activities account is the main account for the receipt of funds and payment of donations and can contain funds of both an unrestricted and restricted nature. The Horse Ride account is used solely for receipts and expenses associated with the Club's annual horse ride, its largest fundraising event of the year. The Club account is used for the receipt of membership dues and payment of other expenses associated with the running of the Club itself. Page 2
WINDSOR LIONS CLUB CHARITY TRUST FUND REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 UNE 2025 TRUSTEES REPORT continued Reserves The Club's aim is to make donations in line with funds received during the year. The Club does not incur any capital expenditure or have costs of a recurring nature. Its main fundraising event is the annual Horse Ride, and if this event were to be cancelled it could severely limit the Club's ability to offer support over the following year. The Club has therefore mandated a minimum Unrestricted Reserve amount of £15,000. The Reserve amount is calculated as follows: Horse Ride 10,000 Irrecoverable expenses if event is cancelled at short notice 4,000 To cover minimal level of support for one year 1,000 Bank charges and independent examination fee Welfare Donations Governance Total Reserve 15,000 At 30 June 2025 the Club's Unrestricted Reserve amounted to £41,619 (2024: £40,527). Fundraisin The Club's major fundraising event continues to be the Horse Ride in Windsor Great Park. Following cancellations in both 2022 and 2023 the event went ahead as planned over the weekend of 7/8 September 2024, with over 700 riders taking part. All riders pay an entry fee to participate, with many also raising sponsorship from family, friends and colleagues by setting up an online page with Just Giving. The total amount of entry fees and sponsorship received for the event was £49,055. The Club also incurs significant costs in running the event, mainly for the provision of facilities for riders and spectators at the start/finish and for the hire of vehicles used in course construction. For the 2024 event total costs amounted to £12,822, although these were largely defrayed by generous donations from sponsors amounting to £11,000. Page 3
WINDSOR LIONS CLUB CHARITY TRUST FUND REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 UNE 2025 TRUSTEES REPORT continued Fundraisin continued The Club's second-largest fundraising event continues to be the Swimathon, which was staged again in October 2024 at St George's School in Ascot. 40 teams from local community organisations, businesses and families participated at this year's event. All teams are sponsored to swim laps of the pool over a 55-minute period, with each team nominating a charity or good cause to receive the sponsorship monies they raise. In January 2025 the Club held an evening at Windsor Guildhall at which amounts raised from the Horse Ride and Swimathon were presented to the various beneficiaries. In December 2024 the Club staged a series of collections using its Santa Sleigh. Some of these involved driving around pre-publicised routes on weekday evenings in the Windsor and Ascot areas, while at weekends static collections were held in Peascod Street in Windsor and the Tesco store in Dedworth. This year £9,010 was raised, offset by costs of £1,046. Some of the proceeds were used to provide Christmas gifts to children from less well-off households in the area. In March 2025 the Club staged a Race Night at Windsor & Eton Football Club in conjunction with Thames Hospice. Proceeds of just over £2,044 were raised by Thames Hospice, while the Club received the remaining £353 to use for its activities in the community. The Club also participated at three local fairs in the summer of 2024. The main purpose of these was to raise awareness of the Club and to attract potential new members. The sale of books and other items at these events also realised a profit of £33 1 for community activities. In summary a total of £80,411 (2024: £35,662) was raised from fundraising activities during the year. Expenses incurred in running these activities, net of sponsorship, were £7,796 (2024: £15,191), leading to an increase in net income for the year to £72,615 (2024: £20,471). Communit Activities The Club's largest activity was its latest biennial Prostate Cancer Screening Event (PCSE), which took place at Ascot Racecourse in April 2025. 1,043 men from the local area prebooked to attend the event, at which they each received a PSA test from one of the 40 phlebotomists in attendance. The tests were then analysed by the Graham Fulford Charitable Trust (GFCT) and results communicated to each participant within a few days. 2 13 test results were either Amber or Red, indicating the participant should seek further advice and testing from their local doctor. Page 4
WINDSOR LIONS CLUB CHARITY TRUST FUND REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 UNE 2025 TRUSTEES REPORT continued Communit Activities continued The PCSE is time-consuming to organise and expensive to stage with costs amounting to £23,738, most of which related to the costs incurred by GFCT. However, participants were encouraged to make donations when they attended and these, together with sponsorship provided by various organisations, meant that £25,019 was raised, completely defraying the event's costs. Windsor Lions Club was one of the first Lions Clubs to organise such an event and it is pleasing to see that many more are now taking place both regionally and nationally, helping to raise awareness of prostate cancer among the male population. The Club's annual "Silver Party" took place in March 2025. Around 100 senior citizens living in local care homes and sheltered accommodation were invited to the event, where they were served with afternoon tea by members of the Club whilst enjoying various entertainments. This year's party was as popular as ever and is an event the Club very much enjoys staging. In April 2025 the Club launched a new initiative entitled 'Local Heroes,, which was the brainchild of a member's 11-year-old daughter. This involved the creation of an online poll via the Club's social media page that asked local people to nominate and vote for their favourite group or organisation carrying out work in the local community. Voting was open for eight weeks, at the end of which the three groups receiving the most votes received a total of £3,000 between them. As part of its community activities the Club receives requests for assistance from various organisations such as the Royal Borough of Windsor and Maidenhead's social services and childrens, services teams, local housing associations and Citizens Advice East Berkshire (CAEB). Two Club members investigate each case to confirm how the Club is best able to assist and will then arrange for the necessary help to be provided. The most received cases involve white goods, furniture and carpeting, and in the year £ 15,688 was spent fulfilling these requests. Windsor Lions Club is a member of the Windsor Community Defibrillator Partnership, which was established to provide a network of defibrillators in and around Windsor town centre. The Club is responsible for collecting funds raised, and during the year a further two devices were installed. Page 5
WINDSOR LIONS CLUB CHARITY TRUST FUND REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 UNE 2025 TRUSTEES REPORT continued Communit Activities continued The Club again ran a "Winter Warmth" programme in conjunction with CAEB, which exists to provide warm items such as clothes, blankets and hot water bottles to those who need them. Cases are referred by CAEB to the Club, which then arranges to purchase and deliver the requested items to each recipient. The Club also participates in other activities such as driving MENCAP members to their regular evening meetings, and helping at Windsor Foodshare, the local food bank. Charitable Donations During the year the Club made cash grants of £53,553 to charities and other good causes, most of them in the local area. Details of the grant process are given in note 3 to the accounts. Membershi The Club's membership has increased from 26 active members in June 2024 to 30 active members in June 2025. This is a very positive development, with the new members bringing fresh skills and ideas and an injection of enthusiasm into the Club's activities. The trustees remain very positive about the Club's prospects for the future. Trustees All members of the Club elect Trustees annually, and all Trustees are members of the Club. The following served as Trustees during the year: Alan Brown Diane Purchase Phillip Simpson Robert Tavinor Nick Vaughan Richard Vaughan Judith Walker Mark Fraser Judy Salmon Michael Sells Simon Phillips Martin Tocher President Sl March 2026 The principal office of the charity is located at 4 The Cloisters, Bridgeman Drive, Windsor, Berkshire, SL4 3ST Page 6
WINDSOR LIONS CLUB CHARITY TRUST FUND REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 UNE 2025 INDEPENDENT EXAMINER'S REPORT Independent Examiner's Report to the Trustees of the Windsor Lions Club Charity Trust Fund I report to the trustees on my examination of the accounts of the Trust for the year ended 30 June 2025, which are set out on pages 8 to 14. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011. The charity's trustees consider that an audit is not required for this year under section 144(1) of the Charities Act 2011 and that an independent examination is needed. It is my responsibility to: Examine the accounts under section 145 of the 2011 Act. To follow 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 confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements concerning the form and content 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. Perfect Accountancy Services Ltd 35 Ruddlesway Windsor Berkshire SL4 5SF 3 t March 2026 Page 7
WINDSOR LIONS CLUB CHARITY TRUST FUND REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 UNE 2025 BALANCE SHEET Note 2025 2024 Current Assets Cash at bank:_ Activities Account 23,062 20, 671 Horse Ride Account 66,616 79,621 Debtors 2,000 Prepayments 1,436 3,108 93,114 103,400 Current Liabilities Creditors: Amounts falling due within one year (600) [540) Deferred Income (31,179) (48, 083) Total Assets less Current Liabilities 61,335 54, 777 Funds Unrestricted 41,619 40,527 Restricted 19,716 14,250 Total Charity Funds 61,335 54, 777 Approved by the board of trustees on 31 March 2026 and signed on its behalf by Honorary Treasurer Page 8
WINDSOR LIONS CLUB CHARITY TRUST FUND REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 UNE 2025 STATEMENT OF FINANCIAL ACTIVITIES Note 2025 2025 Unrestricted Restricted 2025 Total 2024 Tota/ INCOMING RESOURCES From Voluntary Sources Donations 3,578 23,471 27,049 15,262 Fundraising Events 80,411 80,411 35, 662 Bank Interest Receivable 195 195 164 84,184 23,471 107,655 51, 088 RESOURCES EXPENDED Direct Charitable Expenditure 73,978 7,005 80,983 58,817 Fundraising and Publicity 18,796 18,796 191 Governance Costs 1,318 1,318 1,144 Reclassification of Donations (11,000) 11,000 Total Resources Expended 83,092 18,005 101,097 60,152 Net incoming resources in the year (908) 5,466 4,558 (9, 064) Fund balances brought forward at l July 2024 40,527 14,250 54,777 63,841 Fund balances carried forward at 30 June 2025 41,619 19,716 61,335 54, 777 Page 9
2025 2024 Subscriptions (see note) 1,946 2,365 Less: Membership dues payable to Lions Clubs International (2,575) (2,357) (629) Donations received from members - mileage claims Proceeds of Quiz Night Proceeds of Charter Lunch 3,162 586 826 427 327 Donations received from members - meetings Other Donations 356 498 35 57 Bank interest Proceeds of Handover lunch 231 4,575 1,944 Room Hire 875 1,075 2024 Handover Dinner costs 784 2025 Handover Dinner costs 561 Club Supplies Bank Charges Computer Software Data Protection Registrar Insurances 77 68 60 60 60 56 35 35 44 (2,452) (1,338) Excess/(Shortfall) of Income over Expenditure 1,494 614 Balance brought forward at l July 2024 3,609 2, 995 Balance carried forward at 30 June 2025 5103 3609 No subscription income in respect of the year ended 30 June 2026 was collected in the year. (2024.. Subscription income of £166 was co//ected in respect of the year ended 30June 2025) Page 10
WINDSOR LIONS CLUB CHARITY TRUST FUND REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 UNE 2025 NOTES TO THE ACCOUNTS I. ACCOUNTING POLICIES The accounts have been prepared in accordance with the Charities SORP (FRS 102) published in October 2019, and FRS 102. Income All income is recorded on an accruals basis. Cash All cash is held in current accounts with CAF Bank Ltd. Creditors Amounts are recorded on an accruals basis. FUNDRAISING GROSS RECEIPTS AND PAYMENTS 2024 25 Receipts Payments Net Unrestricted Funds July-sept 2024 September 2024 October 2024 December 2024 March 2025 Summer Fairs Horse Ride Swimathon Santa Sleigh collection Race Night 619 49,055 19,162 9,010 2,565 (288) (1,822) (2,428) (1,046) (2,212) 331 47,233 16,734 7,964 353 80,411 (7,796) 72,615 2023 24 Receipts Payments Net Unrestricted Funds August 2023 September 2023 October 2023 December 2023 January 2024 Centrica Summer Fair Horse Ride Swimathon Santa S/e/gh co//ection Christmas Tree co//ection 561 8, 745 16,801 7,879 1,676 (230) 3,213 (1, 483) (1, 402) (289) 331 11,958 15,318 6,477 1,387 35,662 (191) 35,471 Page 11
WINDSOR LIONS CLUB CHARITY TRUST FUND REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 UNE 2025 NOTES TO THE ACCOUNTS continued 2. FUNDRAISING GROSS RECEIPTS AND PAYMENTS continued Restricted Funds The Restricted Funds total comprises three amounts. £4,716 is held on behalf of the Windsor Community Defibrillator Partnership, of which Windsor Lions Club is a leading member. The purpose of this initiative is to provide a network of defibrillators in and around Windsor town centre for the benefit of residents and visitors. £ 10,000 is held on behalf of the Nationwide Building Society, in respect of a fundraising initiative staged in its Windsor branch in 2023/24. This amount is expected to be paid to a nominated local charity in 2025126. £5,000 was received from the estate of the late Mrs Marilyn Rolfe, a former member of Burnham Lions Club. This amount is to be used to fund youth projects, which was an area of particular interest to Mrs Rolfe. 3. DIRECT CHARITABLE EXPENDITURE Note 2025 2024 Donations paid to charitable organisations 53,553 36,253 Payments for goods and services supplied to beneficiaries 22,186 10,992 Payments directly in support of the above 5,244 4, 984 80,983 52,229 Proposals for grants are considered by all members of the Club at its monthly business meeting. Most proposals are in the form of a formal written request received either directly from the organisation or individual seeking support or from someone raising funds on behalf of that organisation or individual. Larger proposals will first be assessed by one of the Club's subcommittees before being brought to the monthly business meeting, and in the case of applications from charities checks such as a review of the latest set of financial statements may be undertaken. Other proposals may be submitted directly by members of the Club if they feel that a person or organisation would be a deserving recipient of the Club's support. All proposals are voted on by the members at the business meeting, with a simple majority being required to support a proposal. Page 12
WINDSOR LIONS CLUB CHARITY TRUST FUND REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 UNE 2025 NOTES TO THE ACCOUNTS continued 3.1 DONATIONS PAID TO CHARITABLE ORGANISATIONS Donations more than £1,000 were made to the following organisations during the year: Alexander Devine Children's Hospice Alexander First School 5,000 4,985 4,000 2,590 2,000 2,000 2,000 2,000 2,000 2,000 2,000 Riding for the Disabled Association Blue Acre Horse Rescue Alzheimer's Association Cruse Bereavement Support Epilepsy Research Institute Macmillan Cancer Support MIND Muscular Dystrophy Association Thames Valley Adventure Playground Fl Windsor Boys, School Boat Club Friends of Clewer Green School 1,710 1,638 1,455 1,309 1,290 1,275 1,275 1,177 1,170 1,135 Battersea Dogs and Cats Home Wraysbury Primary School Windsor Swimming Club First Burnham and Hitcham Scouts Windsor Horse Rangers Thames Valley Heartbeat St Mary's School PTA Lions Clubs International 44,009 Donations of £1,000 or less were made to a further 39 organisations and individuals. Page 13
WINDSOR LIONS CLUB CHARITY TRUST FUND REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 UNE 2025 NOTES TO THE ACCOUNTS continued 4. LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Independent Examination fee accrual 600 540 5. DEFERRED INCOME 2025 2024 Entry Fees for Horse Ride - September 2025 31,179 37,083 Grant for costs of Horse Ride - September 2025 11,000 31,179 48,083 6. EMPLOYEES AND TRUSTEES REMUNERATION There were no employees of the charity in the current or preceding year. None of the trustees was employed by the charity and no remuneration or expenses were paid to any trustee in the current or preceding year. 7. RESOURCES EXPENDED 2025 2024 Independent Examination fee 660 580 Bank Charges 658 564 1,318 1,144 Page 14