LIONS CLUBS INTERNATIONAL
MD105 APPEAL FUND
(Also known as WELFARE TRUST)
Charity Reg. No. 283799
Trustee Report
and Financial Statements
for the year ended 30 June 2024

LIONS CLUBS INTERNATIONAL
MULTIPLE DISTRICT 105 APPEAL FUND
(Also known as WELFARE TRUST
Charity Reg. No. 283799
CONTENTS
Pa
Referen￿ and Administration
Trustees Report
Independent Examinerfs Report
Statement of Financial Activities
Balance Sh￿t
Notes to the Accounts
9-12

LIONS CLUBS INTERNATIONAL
MULTIPLE DISTRICT 105 APPEAL FUND
{Al$o known as WELFARE TRUSD
Charity Reg. No. 283799
REFERENCE AND ADMINISTRATIVE INFORMATION
Status."
Registered under a Declaration of Tnjst dated 1 September 1981
(Amended by Resoluli)n 28 Juty 2017 and 2310 October 20201
CharFty No.
283799
Trustees:
Geofftey Leeder
Philip C Nathan MBE
"nda Picton
Cardine Macdonald
David Pope
Correspondent:
Linda Picton
1 Silverdale
FI￿t
Hampshire
GU52 T
Objects of
the Charity:
To further the relief ot F#)verty. distress. and sickness. No defined area of benefit.
Invgstment powers: In any investment authorized by law for the investrYEnt of trust ￿nds.
Bankers:
The Royal Bank of Scottand pk, Holts FamtKtrrough
Branch
Lawrie House,Vthria Road.
Famborough GU14 7NR
Independent
Examiner:
hn Christopher Geering FIFA
11 G￿n Ro
Hants
GU513QS

LIONS CLUBS INTERNATIONAL
MULTIPLE DISTRICT 10S APPEAL FUND
(Also known as WELFARE TRUST)
Charity Reg. No. 283799
TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 30 June 2024
Structure. Gov¢rnance and Management
The Trust is an unincorporated tTUS[ constEtuted under a trust deed dated 1st September 1981 and registered
with Charity Commission England and Wates Registration Number283799.
The Trust was set up with the prinE puw of conSol￿alIng donations r￿1ved from clubs in the Lions
Clubs Intemational. Multiple Distn"ct 105 (The Brrtish Istes and wrth effect 1st 2019 dNided into 8 district51.
To pay over to the nominated beneficiaries a5 specIf￿d by the clubs in resFX)nse to appeals made by the
Multiple District and Lions Clubs Intefflali￿aI. Over recent times the Charity has been focused on
raisinglcollecting fvnds for Lions Clubs 1ntemab.onal Foundats'on {LCIFI. The Tnjst does not direcdy fundraise
other than from clubs.
The Emergency Fund was set up in 1991 for the relEf of suffering resulting from any accident ordisaster
within the Multiple Districl or from an accident affecb.ng anyone in the Mutt1p￿ District. The balance of
this fvnd was fully ub'lized to provide grants to clubs to assrst local communrties during pandemic.
Grants were administered by LCI MD105 Foundatbon. Minor balance {£12.01) retumed MD105 Appeal
Fund general fund June 2024.
Appointment of Trustees
The power of appointing new trustees is vested in the surviving or continuing trustees for the time being
in accordance wtth the stalutory power of appointment of rEw trustees. The Tnjst Deed as amended
October2020 prov¢des for 7 trustees. Induth"on and ongoing training are offered to all appointed Trustees.
An annual meetrng of the trustees is held at a convenient MD Lions functK)n and there are other interchange
communications via zoom, telephone or email in connect￿￿ approval of accounts and decision making
etc. All decisions are made by the trustees.
Governing Document
A resolution passed by the tmslees on 28 Juty 2017 The Trustees shall arrange an external scrutiny of the
annual ae¢ounls which complies with statutory provisions"
effecbvety this allows an independent
examination. Resolution notified to the Chartty CommissK)n and noted as an amendment to the governing
d￿uMent.
A resolution passed by the TnAslees on 23rd OCto￿r 2020'Amendments to Paragraph 4 Power ofTruslees".
Effectively this increased number of Trustees to 7 Isevenl." agreed quorum would be 4 Trustees" set
appointment period and reappointrrEnt crtteria for Trust￿.. confimied officers to be elected by Trustees.,
confirmed Trustee meetings may be held by sultat￿e electronic rrEans. Resolut'on notified to the Chanty
Commission and noted as an am￿nd￿ent to the goveming document.
Risk Management
The trustees a¢livety revi&v major risks and believe that review of key financial systems together with
operational and busine￿ nsks faced by the Charity will allow for sufficient resources in the event of adverse
conditions.
The Truslees agreed that Bank Accounts t* reguLqrly rev￿ed to accommodate addrtional fijnds and to keep
within the Financial Servi￿$ ComFensation Scheme Threshold.
Objectives and Activitigs
The objectives of the Charity are the relief of poverty. distress. and sthiess.
From i￿￿ptiOn supportwas given foreducalion Kmjrposes and forthe suppty of safe water in various overseas
locations. LCI MD105 Foundation Reg. No.1164711 now has responsibilty for pro1￿ts that are outside the
pe of Lions Clubs Internakn'onal Foundation ILCIF).
The main f(￿uS of Ihe Charty is related to the collectM)n and consolidation of donations from Lions Clubs in
respon* to appeals launched by L￿nS Clubs Intemational Foundat￿￿ (LCIF). LCIF is the grant-making am
of Lions Clubs 1nternats.onal with a misston to support the efft)rts of kn.ons dubs worl¢hvide in seThing
communities locally and globally.

LIONS CLUBS INTERNATIONAL
MULTIPLE DISTRICT 105 APPEAL FUND
{Also known as WELFARE TRUS
Charity Reg. No. 283799
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 30 June 20241continued 2)
LCIF is a public, non-profrt, ￿X￿ernpt cortK)rab"on under the provisions of SeLtion 5011 {3} of the Internal
Revenue Code {IRCI of 1986. as amended. Inco¥poTated in 1968 fft the United Slates a5 the charitable arm of
Lions Clubs Intemational.
In 2018 LCIF celebfaled 50 year5 of empowenng L￿nS to make a profound difference. To date over 20,000
grants IUS$1.2bnl focused on: Vtsion. Youth, Disaster Relief and Humanitsrian Programmes awarded.
LCIF Empowering Service offers an opportunity to increase Se￿￿ impact in the areas mentioned, fight
diabetes and expand gk)bal causes lo include Hunger. ChiklhocKI Cancer. and Environmental Issues.
LCIF will Ireal donations received for intemational disasters as funds for the identsfied county con¢emed as
indicated by the donor, and only designate them to another disaster when there is no ftjrther need in that
country as detemiined by the local Lions Disaster Relief Comm¢ttee.
A Memorandum of Understanding s￿ned 23rd Juty 2020 bets￿n LK)ns Clubs Intemational Foundatson ILCIFI,
MD105 and Moorfields Lions Korte Bu Trust IMLKBT} spEctfied donth.ons restn.cled for the Ophthalmic Surgical
Training Programme in Ghana be held by the MD105 Appeal Fund ended June 2022. Final Balan￿ held
in the account will be transferred to MLKBT when requested by LCIF.
In November 2020 a Master Agreement belween Lions Clubs Intemational Foundation {LCIF) and MD105
Appeal Fund was s￿ned formalty agreeing the process, as prevK)usty described, for Ihe collection and
management of funds on behalF of LCIF.
Financial Review. Achievernents, and Perforniance
The income of the Trust reflects funds CA)Ilected in response to LCIF Appeals for major disasters and core
proiects.
LCIF Income: £ 362.060.78 {£561,971.50) Expendtlure £ 382.101.951£558.610.431
Other Income: £ 490
Expendrture.. £ 490
(Gift Aid induded in LCIF InfX)fTE by category £ 1.09S.SOI
Investment income and Gift Aid are recognised on a receNable basis.
The trustees are mindful of their respon&bilities and have due regard for relevant Charity Commission guidance.
Public Benefit
The Chanty meets the definition of a public benefit entity under FRS102. The main benefits result from
disaster relief and humanitarian work of LCIF. Benefits relate to the main aims of the Charity. Benefficiaries
are members of the public toth within the UK and Intemationalty.
Reserves- funds hekl are restr￿.
Future Plans
The trust￿5 plan to conb.nue to operate as ouuined. pa￿￿laty responding to LCIF quickty and funds
passed to them expedth"ousty.

LIONS CLUBS INTERNATIONAL
MULTIPLE DISTRICT 105 APPEAL FUND
(Also known as WELFARE TRUST)
Charity Reg. No. 283799
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 30 June 2024 (continued 3)
Trustges, Responsibilitles In relation to the financial statements.
Charity law requires the Injstees to prepare ffnancial statements for each financial year which
show a true and fair view of the state of affairs of the charity and finanryal activits'es during the year
and of its financial posthon at the end of the year. In preparing the slatement, the Trustees are
required lo=
select suitable accounting [￿AlcIeS and apply them consislently.
obsetve the meth(Kls and principles of the Charities SORP
make judgements and estimates that are reasonable and prudent.
stale whether applicable accounting standards and statements of recommended practice have
been followed. subject toany material departures disdosed and explain&J in the accounts.
• prepare the financial statements on the goirNJ COn￿M basis unless it is inappropriate to
presume that the Charity will conts.nue inoperalion.
The Trustees are responsible f(￿ keeping proper accounting records that disclose wrth reasonable
accuracy at any time the financial posrtion of the Charty and which enable them to ascertain the
financial position of the chanty enabling them to ensure thal the financial statements Gomply with
the requirements of Charity law and regulations and the provisions of the Trust deed. Trustees are
also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for
the prevention and delection of traud and other irregulartb'es.
The trustees are responsible for Ihe maintenance and integrity of the Charity.
Approved by the Trustees on
and signed on their behalf by
C/ L£ob_
PID Geoff Leeder
Chair of Trustees
PID Phil Nathan MBE
Wice Chair of Trustees

LIONS CLUBS I1￿ERNATIONAL
MULTIPLE DISTRICT 105 APPEAL FUND
(Also known as WELFARE TRUST
Charity Reg. No. 283799
REPORT OF THE INDEPENDENT EXAMINER
To the Trustees Lions Clubs International Muttiple District 105 Appeal Fund
Report on the accounts ofthe Trust for the year ended 30 June 2024 which are set out on pages 8 to 12.
The Charity was registered wth the Charty Commission England and Wales September 1981.
The Trustees consider that an audit is not required for this year {under seth.on 144 of the Charities Act 2011
(The Act) and that. by its constrtution, an independent examination is required.
The chartty's trustees are responsible for the preparab.on of the accounts.
11 is my responsibilty to..
examine the accounts under sectk)n 145 of the charrb.es Act.
to follow the prO￿tIre5 laid down in the General Directions given by the Charity CommissDn
{undersectton 145 (5llbl of the Chanbes Act}; and
to state whether parb"cular matters have come to my attention.
Basis of Independent Examine￿$ RepoTL
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts
presented wrth those records. It also includes (x)nsKleration of any unusual items or disclosures in the accounts,
and seeking explanations f￿rn you as trustees conceming any such matters. The procedures undertaken do not
provide all the eviden￿ that woukl be required in an audiL and consequenty I do not express an audit opinion on
the view given by the accounts.
Independent Examinerfs Statement
In the course of my examination, no matter has come to rny attention".
{1} Which gives me reasonable cause io believe that in any material respect the tTusiees have not met the
requirements to ensure that
Proper accounting records are kept {in accordance with sectr)n 130 of the 2011 Act}; and
Accounts are prepared wh￿h agree with the ac£ounb"ng records and comply with the accounting
requirements of the ACL" or
121 To which attenbon should be drawn in order to enable a proper underslanding of the accounts to be
reached.
Signature:
Date: a OL¥obJ
Name of Examiner. John Ch
pher Geenng
Qualification: Fellow Instrtute Financtal ￿tt￿ntants
Address: 11 Glen Roal
Fleet
Hants
GU513QS

LIONS CLUBS IFifERNATIONAL
MULTIPLE DISTRICT 105 APPEAL FUND
(Also known as WELFARE TRUSTI
Charity Reg. No. 283799
STATEMENT OF FINAIKIAL ACTMTIES
FOR THE YEAR ENDED 30 JUNE 2024
2024
INCOMING RESOURCES
Voluntary income..
Grant5 & donab"on5
Investr¥￿al In(x)me
361.YJ7.91
361,937.91
62.87
62.87
TOTAL INCOMING RESOURCES
62.87
361.997.91
362.060.78
RESOURCES EXPENDED
Donations and G￿nts LCIF
362.(P37.91
11.913_64
8,080.(
362.097.91
11,913.64
8,080.00
10.40
Moorfields Korfe Bu
Piioi Year Cieditois
Administr8b"on Costs
10.40
TOTAL RESOURCES EXPENDED
10.40
382.091.$5
382.101.95
Net bank movements
-20,041.17
8,080.¢J)
-11,S61.17
18.344.63
6,383.46
Crg(Aitor Movements
Fund B*rKe$ M
Fund Baarw cjf
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2023
2023
2023
Unr85tiict8d
TL*I
note
INCOMING RESOURCES
VolLtntsry income".
Grants & ¢kJnations
s61,971.￿1
561,971.50
88.64
InvestrTEnt Inry)wne
TOTAL INCOMING RESOURCES
88.64
S61.971.SO
$62,060.14
RESOURCES EXPENDED
Donations and Grants
LCIF
553.766.S)
553.766.
Mwrfields Korfe Bu
Prior Year Creditors
Adrninistration Costs
TOTAL RESOURCES
EXPENDED
4.843.93
4.843.93
16.40
16.40
16.40
558.610.43
558 626.83
Nel bank movements
3,433.31
4,436.07
-1.002.76
19,347.39
18,344.63
Creditor Movements
Fund BalatKes blf
Fund Balances clf

LIONS CLUBS INTERNATK)NAL
MULTIPLE DISTRICT 105 APPEAL FUND
(Also known a$ WELFARE TRUSTI
Charity Reg. No. 283799
BALANCE SHEET FOR YEAR ENDED 30TH JUNE 2024
2024
2023
notes
CURRENT ASSETS
Cash al Bank & in hand
RBS deposit
RBS Current
4,425.58
1.957.88
4,372.22
22,052.41
6,383.46
26.424 63
Credltors
8.080.C(J
Debtor
1(K).(K)
Nel Current Assets
6.483.46
18.344.63
ACCUMULATED FUNDS
RestrN￿e￿ Funds
Emergency FurKi
LCIF
12.01
2.120.75
2.536.67
11.433.24
4.W2.71
K0￿e Bu Trust Retaingj
Welfare & Misc
4.3F2.71
6.483.46
18.344.63
NOTES TO THE ACCOUNTS
1. Accounting Policies
Lions Clubs Intemational MD105 Appeal Fund is registered with the Charity Commiss￿n in ErKJland and Wales
Inumber2837991.
(al Basbs of Preparation
The financial stalemenls are prepar8Y under the historKal cost convention. and in aC£Ordan￿ wf(h
applicable accounting standards (including The Financial Reporting Standard applicable in the
UK and Republic of Ireland, the Charibes SORP IFRS102} 2015 (Accounting and Reporting by Charities)
and the Charities Act 2011.
These financial statement5 ate prepare(l in GBP Slerting. which is the ￿￿tKInal cuffency of the Charity. Assets
and liabilities are initially recc¥Jnised at historic cost or transaction value unless otherwise stat&J in these notes.
{b) Incoming Resources
Restricled funds represent donat￿n5 r￿1ved for a specik cause. Investment income and Gift Atd are
recognised on a re￿1vable basis.
{c) Volunteers and donated services
The value of services provided by volunteers is not inc(ffPOTated into these financial statements. No Tnjslee
receives any remuneration, paymenL or beneffts from the Chanty. apart from reimbursement of postsge,
stationery and pnntsng.
2. Taxation
The MD105 Appeal FurKI is registered with the Charity Commission foi Englarmj and Wales and is c#Jrrently
exempt from taxation on income and gains where they are aP￿led for Chantable Purposes.
The M0105 Appeal Fund is registered wth HMRC for Grft AKI.

LIONS CLUBS INTERNATIONAL
MULTIPLE DISTRICT 105 APPEAL FUND
{Also known as Y￿LFARE TRUST)
Charity Reg. No. 283799
Notes to Accounts Icontlnuedl
3 . Voluntary Income
Unrestricled
Funds
Restricted
Funds
TOTAL
2024
TOTAL
2023
Donations LCIF
Donations Korle Bu
361,997.91
361,997.91
561,846.50
125.00
361997.91
361 997.91
$61.971.50
4. Investment Income
Unrestrlcted Restricted
Funds
Funds
TOTAL
2024
TOTAL
2023
RBS
62.87
62.87
79.09
9.55
62.87
62.87
88.64
Charitable Acts¥ity
Unrestricted
Funds
Restricted
Funds
TOTAL
2024
TOTAL
2023
LCIF
Creditors ILCIF)
362,097.91
8.080.00
362,097.91
8.080.1XI
553.766.50
4,843.93
370.1TI.91
370.1TI.91
558.610.43
6. Bank Charges
Llnrestricted
Funds
Restricted
Funds
TOTAL
2024
TOTAL
2023
RBS
10.40
10_40
16.40
10.40
10.40
16.40
7. Credltor Movements
Unrestricted
Reslricted
TOTAL
2024
TOTAL
Funds
Funds
2023
Paid
Current
Transfer double pay
.8.080.
.8.080.
4843.93
8,080.00
1,200.00
4,436.07
.8.08Q(Xl
-8,080.
10

LIONS CLUBS INTERNATIONAL
MULTIPLE DISTRICT 105 APPEAL FUND
(Also known as WELFARE TRUST)
Charity Reg. No. 283799
Notes to Accounts (continued
8. Movement in Funds
Emeryency
Fund
Weffare
& Misc
Retained
LCIF
Korle Bu
TOTAL
Opening
Interest
Bank Charge
Transfer
Paid
12.01
2,536.67
62.87
-10.40
468.39
4,362.71
11.433 24
18,344.63
62.87
-10.40
-12.01
480.40
-11,913.64
-11,913.64
2.120.75
4.362.71
6.483.46
11

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