HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report for the year ended 30 June, 2022.
The Trustees present their Report and Accounts for the year ended 30 June, 2022.
The Trustees who served throughout the year were:
Mr. N. Little (President) Mr. R. A. Davis (Treasurer and Secretary) Mr. Keith Ratcliffe. Mr. B.T. Bradbury- Pratt
The appointment of Trustees is governed by the Trust Deed of the Charity.
Investment Powers
The Trust Deed authorises the Trustees to make and hold Investments, using funds of the Charity. At present the Investments consists of Building Society deposits.
Constitution
The Constitution of the Charity is governed by the Trust Deed dated 1 August, 1982. The Charity Number is 285690 on the Register of Charities. The Deed states that the Trustees may apply the Trust Fund and income arising for such Charitable purposes as the Club shall determine.
Development and Activities.
With the relaxation of the Covid restrictions, the income of the Lion’s Charity Shop has improved, although not to pre-pandemic levels. This is due mainly because we have not been able to open the Shop fully owing to staff shortages and the fact that we are not yet receiving furniture and other large items to sell.
Other fund raising activities have increased, mainly because of an intake of younger Members which made it possible to undertake more varied events and activities. These included an extended Raffle and attendance at various local events which raised the profile of the Lions Club. Another recruiting event is being planned to increase the membership of the Club further.
The Service activities have also been increased with involvement in a Lunch Club, a Dementia Club and an Elderly Peoples’ Home. The Minibus is still available for Community use, although take-up following the pandemic is down on previous years.
Grants and donations to local Charities and Good Causes have increased, with an emphasis on local needs and organisations.
Financial Review.
The Trust Fund has a net surplus in the year of £3693 . This reduced the total funds carried forward to £71983.
1
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2022 (continued)
Future Developments
The Highworth and District Lions Club will make efforts to increase its Membership so that it can develop its activities and support for the community which it is unable to with the present demographics and abilities of the current Membership.
Charity Information
| Charity Information | ||
|---|---|---|
| Charity Address - | Lions Charity Shop, 23 Newburgh Place, Highworth, Swindon, | |
| Wiltshire. SN6 7DN. | ||
| Bankers |
- | Charities Aid Foundation Bank, 25 Kings Hill Avenue, Kings Hill, West |
| Malling, Kent. ME19 4JQ. | ||
| Independent Examiner - Ricardo Du Bignon FMAAT ATT | ||
| Licensed to carry out Independent Examinations | ||
| with Association of Accounting Technicians | ||
| c/o DG Accountants Limited, | ||
| 50a Cricklade Road, Gorse Hill, Swindon, | ||
| Wiltshire. SN2 8AA. |
The attached Statement of Accounts complies with the Charities Act, 1993, and with the Charity’s governing document.
Trustees’ Responsibilities
The Trustees are responsible for preparing the financial accounts and maintaining proper accounting records. As in past years, the trustees have opted not to have an audit but to opt for an Independent Examination by a qualified Independent Examiner. The trustees are required to cause true and full accounts to be kept of all monies passing through their hands, and of all other matters proper to be recorded so as to show the full facts relating to the Trust Fund and shall keep Minutes of their Meetings.
This Report was approved by the Trustees and signed on their behalf.
…………………………………….
Rodney Davis, Treasurer
28 October, 2022.
2
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND Statement of Financial Activities for the year ended 30 June, 2022.
| Notes 2022 £ Incoming Resources Donations … … … 1215 Fund Raising … … … 4531 Shop receipts … … … 31159 Investment Income … … 556 SBC Grant – Covid Pandemic National lockdown support 0 Other … … … 368 Total incoming Resources … … 37829 Resources Expended Direct Charitable Expenditure Mini Bus Expenses … … 2.1 3130 Charitable Grant Expenditure … 2.2 20859 Other Expenditure Fund Raising Costs … … 3.1 919 Shop Expenses … … 3.2 8108 Management and Administration 3.3 1120 Total Resources Expended … … 34136 Net Surplus/ (Deficit) for Year … … 5 3693 Gain on Sale of Assets … … - Net Movement in Funds … … 3693 Balance brought forward as at 1 July, 2021 … 68290 Fund Balance carried forward at 1 July, 2022 71983 |
2021 £ 944 2189 4968 626 14098 0 22825 960 16236 253 12600 1000 31049 (8224) - (8214) 76514 68290 |
|---|---|
The notes on pages 6 to 9 form part of these Accounts
4
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Balance Sheet as at 30 June, 2022.
| Note Fixed Assets Ford Transit Minibus … … 6 Ford Transit Van … … 6 Current Assets Investments … … 7 Cash in Bank and In Hand … Total Assets … … Current Liabilities Creditors … … 8 Net Current Assets less Current Liabilities Total Assets less Liabilities … … Net Assets … … |
2022 £ £ 4112 908 5020 50743 9516 60259 65279 100 55634 65179 65179 |
2021 £ £ 4568 1008 5576 50187 11864 62051 67627 4213 57838 63414 63414 |
|---|---|---|
The notes on pages 5 to 8 form part of these Accounts.
On behalf of the Trustees, we self certify that the above balance sheet represents a true and fair view of the financial position as at 30 June, 2022.
……………………………….
28 October, 2022
Rodney Davis, Treasurer
5
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Notes to the Accounts for the year ended 30 June, 2022.
-
1 Accounting Policies
-
1.1 The Accounts have been prepared under the historic cost convention and in accordance with the
Applicable Accounting Standards and the Statement of Recommended Practice SORP 2005), Accounting by Charities under the Receipts and Payments Basis as the Income is below £250,000.
-
1.2 Incoming Resources are reported Gross.
-
1.3 Direct Charitable Expenditure comprises all expenditure directly relating to the object of the Charity.
-
1.3 Tangible Fixed Assets are stated at costs.
-
Depreciation has been provided for the Mini Bus and Van to ensure that their written down
Value on the Balance Sheet reflects their Market Value at the end of the financial year.
- 2 Direct Charitable Expenditure.
| 2.1 | Mini Bus Expenses. | £ | |||
|---|---|---|---|---|---|
| Insurance, Tax, Mot cert, fuel | … | … | 1803 | ||
| Repairs and maintenance | … | … | 772 | ||
| Depreciation … |
… | … | … | 456 | |
| Other … … |
… | … | … | 99 | |
| 3130 | |||||
| 2.2 | Charitable Grants and Expenditure | ||||
| Local Needs … |
… | … | … | 6012 | |
| Defibrillator project | … | … | … | 561 | |
| Youth Projects … |
… | … | … | 1054 | |
| National Organizations | … | … | 1780 | ||
| Lions Clubs Appeals | … | … | … | 2913 | |
| Vouchers for the Elderly | … | … | … | 3922 | |
| Elderly and Disabled (net) | … | … | 1819 | ||
| Other activities | … | ... | … | 1493 | |
| Local Hospices | … | … | … | 1010 | |
| Football … |
… | … | … | 295 | |
| 20859 |
6
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Notes to the Accounts for the year ended 30 June, 2022
| 3 | Other Expenditure | £ | |||
|---|---|---|---|---|---|
| 3.1 | Fund Raising Costs | ||||
| Fund Raising Events | … | … | … | 870 | |
| Insurances … |
… | … | … | 49 | |
| 919 | |||||
| 3.2 | Shop Expenses | ||||
| Electricity | … | … | … | 530 | |
| Water … |
… | … | … | 84 | |
| Repairs and Maintenance | … | … | 86 | ||
| Equipment and Supplies | … | … | 284 | ||
| Depreciation on Van | … | … | 100 | ||
| Van running costs – repairs, fuel, | insurance | etc | … 1988 | ||
| Sundries | … | … | … | … 18 | |
| Telephone … |
… | … | … | 319 | |
| Waste Disposal | … | … | … | 824 | |
| Advertising … |
… | … | … | 672 | |
| Insurance … |
… | … | … | 193 | |
| Rent … |
… | … | … | 6720 | |
| Rent creditor adjusted prior year | …. | (4525) | |||
| Other … |
… | … | 815 | ||
| 8108 | |||||
| 3.3 | Management and Administration | ||||
| Independent Examination | of Accounts … | … | 800 | ||
| Administration expenses | … | … | 320 | ||
| 1120 |
4 Trustees and Staff Costs
The Charity has no employees. No remuneration was paid to any Trustee. No expenses were paid to any Trustee.
5 Net Income for year.
This is stated after charging:
Depreciation … … … 556
7
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Notes to the Accounts for the year ended 30 June, 2022 (continued)
6 Fixed Assets
| Mini Bus Van £ £ Cost on Purchase … … 28222 11495 Depreciation as at 30.6.21 … 23654 10487 Add – charge for year … … 456 100 Depreciation as at 30.6.22 … 24110 10587 Net Book value as at 30.6.22 … 4112 908 Net Book value as at 30.6.21 … 4568 1008 - |
Total £ 39717 34141 556 34697 5020 5576 |
|---|---|
7 Investments
These monies are deposited with the Coventry Building Society.
8 Creditors
Amounts falling due within the year 100
8
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Notes to the Accounts for the year ended 30 June, 2022 (continued)
9 Unrestricted Funds
The Trustees designate the funds for particular purposes set out below:
| Mini Bus Replacement Mini Bus Operation Charity Shop Shop Set Aside Fund Reserve Fund Capital-Fixed Assets |
Brt. F.wd 18272 22905 (1824) |
Movement | Transfers | Car’d f’wd 18272 |
|
| 561 | 23466 | ||||
| (63) | (1887) | ||||
(19565) |
4525 | (96) |
(15136 |
) |
|
3600 34450 5576 |
3600 |
||||
| (2606) | 31844 | ||||
| (556) | 5020 | ||||
63414 |
3969 |
(2204) | 65179 |
Transfers have been made from the Reserve Fund to:.
-
the Mini Bus Operations Fund to help pay for the day to day running of the Mini Bus.
-
the Charity Fund to add to the income from Fund Raising activities and so enable the Trust to make more charitable grants and expenditure.
Transfers have also been made :
Between the Charity Fund and the Reserve Funds to reflect the depreciation of the Mini Bus and Van. In the year, £21264 was transferred for the Charity accounts; £2346 for the Mini Bus Operating fund, and £18918 for the Charity fund.
- Post Balance Sheet Events
None to report
11. Contingent Liability
Until the Heads of Lease had been signed, no rent has been paid for some years to the council. The Trust has made a provision as shown previously in the Unrestricted fund note 9. On completion of the negotiations the Trustees decided that the Shop Contingency Fund should be divided into two parts: one to cater for certain provisions in the Lease relating to termination of the Lease, and the other to provide a fund to instal a permanent memorial to the Lions Club in the area. However, owing to the loss of income following the Shop closure it was decided by the Trustees to use this money to make up the shortfall of funds transferred to the Charity Fund. These combined accounts still equate to the sum quoted in note 9. They are known as The Shop Set Aside Fund and the Reserve Fund. Some profit from the Charity Shop has been transferred to the Reserve fund.
9
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
(Registered Number 285690)
Income and Expenditure Account for the year ended 30 June, 2022
| MINI BUS Income Donations … … … … Transfer from Reserve Fund … … Interest received … … … Delivery … … … … Less, expenditure Insurance, Tax, MoT cert, fuel, maintenance Other … … … Net surplus transferred to the Mini Bus Operating Fund CHARITY Income Donations … … … Transfer from Reserve … … … Fund Raising (net) … … … Less, expenditure Local Needs … … … Defibrillator project … … … Youth Projects … … … National Organizations … … … Lions Clubs Appeals … … … Vouchers for the Elderly … … … Elderly and Disabled (net) … … Other activities … … … Insurances … … … … Management and Administration … Local Hospices … … … Expenses transferred from Charity to Club a/c Football … … … … Net deficit transferred to Charity Fund … … |
£ 328 2346 556 5 2575 99 … 887 18198 3661 6012 561 1054 2330 2913 3922 1819 1493 49 1120 1010 231 295 … … |
£ 3235 2674 561 22746 22809 |
|---|---|---|
| (63) |
10
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
(Registered Number 285690) Income and Expenditure Account (continued)
SHOP
| £ Income Sales … … … Wilcox Textiles … … … World of Books … … … Less, Expenditure Electricity … … … … … Water … … … … Repairs and Maintenance … … Equipment and Supplies … … Van insurance, MoT cert, tax, repairs etc, fuel Telephone … … … … Waste Disposal … … … Sundries … … … … Other … … … … Insurance … … … … … Advertising … … … … Rent … … … … … Transfer to Reserve Fund … … Net deficit transferred to Shop Fund … … Rent Creditor- Adjusted Prior year… …. RESERVE Income Transfer from Shop account … … … Less, Expenditure Transfer to Charity account … … … Transfer to Mini Bus operating account … … Net deficit transferred to Reserve Fund … … |
30278 811 70 530 84 86 284 1988 319 824 18 879 193 672 6720 18658 … 18918 2346 |
£ 31159 31255 (96) (4525) 18658 21264 (2606) |
|---|---|---|
11
HIGHWORTH AND DISTRICT LIONS CKUB CHARITY TRUST FUND
(Registered Number 265690) Balance Sheet as at 30 June, 2022
| £ ASSETS Mini Bus – Ford Transit – 14 seats – April, 2012 … … Registered new – April, 2012 … … … 28222 Less, amount written down to 30.6.21 … … 23654 Add, amount written down in current year … 456 Van – Ford Transit Purchased second hand, March, 2010 … … 11495 Less, amount written down to 30.6.21 … … 10487 Add, amount written down in year … … 100 Capital Account … … … … … Bank and Cash in Hand … … … … Less, liabilities – creditors … … … … Net Assets … … … … … … Represented by: Capital Account … … … … Mini Bus Replacement Fund Surplus brought forward … … … 18272 No movement Mini Bus Operating Fund Surplus brought forward … … 22905 Add, surplus for year … … … 561 Charity Fund Deficit brought forward for year … … (1824) Less, deficit for year … … … (63) |
£ 4112 908 5020 60259 65279 100 65179 5020 18272 23466 (1887) |
|---|---|
12
Shop Fund
Deficit brought forward for year … … (19565) Less, deficit for year … … … (96) (19661) Shop Set Aside Fund No movement for year … … … 3600 Reserve Fund Balance brought forward … … … 34450 Less Debit for year … … …. (2606) 31844 Total 65179
On behalf of the Trustees, we self-certify that the above balance sheet represents a true and fair view of the financial position as at 30 June, 2022.
The Accounts were approved by the Trustees and signed on their behalf.
………………………….. Rodney Davis, Treasurer
28 October, 2022
13
HIGHWORTH AND DISTRICT LIONS CLUB ACTIVITIES FUND Income and Expenditure for year ended 30 June, 2022 Income £ Presale of Club clothing … … … 46 Less, expenditure and expenses Examination of Accounts … … … 250 Recruiting expenses … … … 167 417 Net deficit to Activities Account … … … (371)
1
----- Start of picture text -----
HIGHWORTH AND DISTRICT LIONS CKUB
ACTIVITIES ACCOUNT
Balance Sheet as at 30 June, 2022.
ASSETS £ £
Bank … … … … 3343
Net Assets … … … … 3343
Represented by:
Activities Fund
Surplus brought forward … … 3714
Less, deficit for year … … (371)
Surplus carried forward … … 3343
----- End of picture text -----
On behalf of the Trustees, I self certify that the above balance sheet represents a true and fair view of the financial position as at 30 June 2022.
The Accounts were approved by the Trustees and signed on their behalf.
………………………….. 28 October, 2022 Rodney Davis, Treasure
2
HIGHWORTH AND DISTRICT LIONS CLUB ADMINISTRATION ACCOUNT
Income and Expenditure for the year ended 30 June, 2022.
| Income Subscriptions … … Charity expenses transferred to Administration a/c Interest received …. … … Social … … … … Refund from Lions International … Tail Twister … …. … … Expenditure International Dues … … Multiple District Dues … … District Dues … … Joining fees … … Insurances … … Social Events … … Net surplus transferred to Administration Account |
£ 514 231 3 968 282 84 348 260 94 27 18 1148 |
£ 2082 1897 187 |
£ 2082 |
|---|---|---|---|
Net surplus transferred to Administration Account
3
| HIGHWORTH AND DISTRICT LIONS CLUB | HIGHWORTH AND DISTRICT LIONS CLUB | HIGHWORTH AND DISTRICT LIONS CLUB | ||||
|---|---|---|---|---|---|---|
| ADMINISTRATION ACCOUNT | ||||||
| Balance Sheet as at 30 June, 2022. | ||||||
| ASSETS | £ | £ | ||||
| Bank | … | … | 1352 | |||
| Less, liabilities | ||||||
| Creditors | … | … |
788 | |||
| Receipts in advance | … | … |
96 | |||
| 884 | ||||||
| Net surplus | … | … | 468 | |||
| Represented by: | ||||||
| Administration Fund | ||||||
| Surplus brought forward | … | … |
281 | |||
| Surplus for year | … | … |
187 | |||
| Surplus carried forward | … | … | 468 |
On behalf of the Trustees, I self certify that the above balance sheet represents a true and fair view of the financial position as at 30 June 2022
The Accounts were approved by the Trustees and signed on their behalf.
………………………….. Rodney Davis, Treasurer
28 October, 2022
4
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report for the year ended 30 June, 2022.
The Trustees present their Report and Accounts for the year ended 30 June, 2022.
The Trustees who served throughout the year were:
Mr. N. Little (President) Mr. R. A. Davis (Treasurer and Secretary) Mr. Keith Ratcliffe. Mr. B.T. Bradbury- Pratt
The appointment of Trustees is governed by the Trust Deed of the Charity.
Investment Powers
The Trust Deed authorises the Trustees to make and hold Investments, using funds of the Charity. At present the Investments consists of Building Society deposits.
Constitution
The Constitution of the Charity is governed by the Trust Deed dated 1 August, 1982. The Charity Number is 285690 on the Register of Charities. The Deed states that the Trustees may apply the Trust Fund and income arising for such Charitable purposes as the Club shall determine.
Development and Activities.
With the relaxation of the Covid restrictions, the income of the Lion’s Charity Shop has improved, although not to pre-pandemic levels. This is due mainly because we have not been able to open the Shop fully owing to staff shortages and the fact that we are not yet receiving furniture and other large items to sell.
Other fund raising activities have increased, mainly because of an intake of younger Members which made it possible to undertake more varied events and activities. These included an extended Raffle and attendance at various local events which raised the profile of the Lions Club. Another recruiting event is being planned to increase the membership of the Club further.
The Service activities have also been increased with involvement in a Lunch Club, a Dementia Club and an Elderly Peoples’ Home. The Minibus is still available for Community use, although take-up following the pandemic is down on previous years.
Grants and donations to local Charities and Good Causes have increased, with an emphasis on local needs and organisations.
Financial Review.
The Trust Fund has a net surplus in the year of £3693 . This reduced the total funds carried forward to £71983.
1
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2022 (continued)
Future Developments
The Highworth and District Lions Club will make efforts to increase its Membership so that it can develop its activities and support for the community which it is unable to with the present demographics and abilities of the current Membership.
Charity Information
| Charity Information | ||
|---|---|---|
| Charity Address - | Lions Charity Shop, 23 Newburgh Place, Highworth, Swindon, | |
| Wiltshire. SN6 7DN. | ||
| Bankers |
- | Charities Aid Foundation Bank, 25 Kings Hill Avenue, Kings Hill, West |
| Malling, Kent. ME19 4JQ. | ||
| Independent Examiner - Ricardo Du Bignon FMAAT ATT | ||
| Licensed to carry out Independent Examinations | ||
| with Association of Accounting Technicians | ||
| c/o DG Accountants Limited, | ||
| 50a Cricklade Road, Gorse Hill, Swindon, | ||
| Wiltshire. SN2 8AA. |
The attached Statement of Accounts complies with the Charities Act, 1993, and with the Charity’s governing document.
Trustees’ Responsibilities
The Trustees are responsible for preparing the financial accounts and maintaining proper accounting records. As in past years, the trustees have opted not to have an audit but to opt for an Independent Examination by a qualified Independent Examiner. The trustees are required to cause true and full accounts to be kept of all monies passing through their hands, and of all other matters proper to be recorded so as to show the full facts relating to the Trust Fund and shall keep Minutes of their Meetings.
This Report was approved by the Trustees and signed on their behalf.
…………………………………….
Rodney Davis, Treasurer
28 October, 2022.
2
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND Statement of Financial Activities for the year ended 30 June, 2022.
| Notes 2022 £ Incoming Resources Donations … … … 1215 Fund Raising … … … 4531 Shop receipts … … … 31159 Investment Income … … 556 SBC Grant – Covid Pandemic National lockdown support 0 Other … … … 368 Total incoming Resources … … 37829 Resources Expended Direct Charitable Expenditure Mini Bus Expenses … … 2.1 3130 Charitable Grant Expenditure … 2.2 20859 Other Expenditure Fund Raising Costs … … 3.1 919 Shop Expenses … … 3.2 8108 Management and Administration 3.3 1120 Total Resources Expended … … 34136 Net Surplus/ (Deficit) for Year … … 5 3693 Gain on Sale of Assets … … - Net Movement in Funds … … 3693 Balance brought forward as at 1 July, 2021 … 68290 Fund Balance carried forward at 1 July, 2022 71983 |
2021 £ 944 2189 4968 626 14098 0 22825 960 16236 253 12600 1000 31049 (8224) - (8214) 76514 68290 |
|---|---|
The notes on pages 6 to 9 form part of these Accounts
4
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Balance Sheet as at 30 June, 2022.
| Note Fixed Assets Ford Transit Minibus … … 6 Ford Transit Van … … 6 Current Assets Investments … … 7 Cash in Bank and In Hand … Total Assets … … Current Liabilities Creditors … … 8 Net Current Assets less Current Liabilities Total Assets less Liabilities … … Net Assets … … |
2022 £ £ 4112 908 5020 50743 9516 60259 65279 100 55634 65179 65179 |
2021 £ £ 4568 1008 5576 50187 11864 62051 67627 4213 57838 63414 63414 |
|---|---|---|
The notes on pages 5 to 8 form part of these Accounts.
On behalf of the Trustees, we self certify that the above balance sheet represents a true and fair view of the financial position as at 30 June, 2022.
……………………………….
28 October, 2022
Rodney Davis, Treasurer
5
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Notes to the Accounts for the year ended 30 June, 2022.
-
1 Accounting Policies
-
1.1 The Accounts have been prepared under the historic cost convention and in accordance with the
Applicable Accounting Standards and the Statement of Recommended Practice SORP 2005), Accounting by Charities under the Receipts and Payments Basis as the Income is below £250,000.
-
1.2 Incoming Resources are reported Gross.
-
1.3 Direct Charitable Expenditure comprises all expenditure directly relating to the object of the Charity.
-
1.3 Tangible Fixed Assets are stated at costs.
-
Depreciation has been provided for the Mini Bus and Van to ensure that their written down
Value on the Balance Sheet reflects their Market Value at the end of the financial year.
- 2 Direct Charitable Expenditure.
| 2.1 | Mini Bus Expenses. | £ | |||
|---|---|---|---|---|---|
| Insurance, Tax, Mot cert, fuel | … | … | 1803 | ||
| Repairs and maintenance | … | … | 772 | ||
| Depreciation … |
… | … | … | 456 | |
| Other … … |
… | … | … | 99 | |
| 3130 | |||||
| 2.2 | Charitable Grants and Expenditure | ||||
| Local Needs … |
… | … | … | 6012 | |
| Defibrillator project | … | … | … | 561 | |
| Youth Projects … |
… | … | … | 1054 | |
| National Organizations | … | … | 1780 | ||
| Lions Clubs Appeals | … | … | … | 2913 | |
| Vouchers for the Elderly | … | … | … | 3922 | |
| Elderly and Disabled (net) | … | … | 1819 | ||
| Other activities | … | ... | … | 1493 | |
| Local Hospices | … | … | … | 1010 | |
| Football … |
… | … | … | 295 | |
| 20859 |
6
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Notes to the Accounts for the year ended 30 June, 2022
| 3 | Other Expenditure | £ | |||
|---|---|---|---|---|---|
| 3.1 | Fund Raising Costs | ||||
| Fund Raising Events | … | … | … | 870 | |
| Insurances … |
… | … | … | 49 | |
| 919 | |||||
| 3.2 | Shop Expenses | ||||
| Electricity | … | … | … | 530 | |
| Water … |
… | … | … | 84 | |
| Repairs and Maintenance | … | … | 86 | ||
| Equipment and Supplies | … | … | 284 | ||
| Depreciation on Van | … | … | 100 | ||
| Van running costs – repairs, fuel, | insurance | etc | … 1988 | ||
| Sundries | … | … | … | … 18 | |
| Telephone … |
… | … | … | 319 | |
| Waste Disposal | … | … | … | 824 | |
| Advertising … |
… | … | … | 672 | |
| Insurance … |
… | … | … | 193 | |
| Rent … |
… | … | … | 6720 | |
| Rent creditor adjusted prior year | …. | (4525) | |||
| Other … |
… | … | 815 | ||
| 8108 | |||||
| 3.3 | Management and Administration | ||||
| Independent Examination | of Accounts … | … | 800 | ||
| Administration expenses | … | … | 320 | ||
| 1120 |
4 Trustees and Staff Costs
The Charity has no employees. No remuneration was paid to any Trustee. No expenses were paid to any Trustee.
5 Net Income for year.
This is stated after charging:
Depreciation … … … 556
7
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Notes to the Accounts for the year ended 30 June, 2022 (continued)
6 Fixed Assets
| Mini Bus Van £ £ Cost on Purchase … … 28222 11495 Depreciation as at 30.6.21 … 23654 10487 Add – charge for year … … 456 100 Depreciation as at 30.6.22 … 24110 10587 Net Book value as at 30.6.22 … 4112 908 Net Book value as at 30.6.21 … 4568 1008 - |
Total £ 39717 34141 556 34697 5020 5576 |
|---|---|
7 Investments
These monies are deposited with the Coventry Building Society.
8 Creditors
Amounts falling due within the year 100
8
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Notes to the Accounts for the year ended 30 June, 2022 (continued)
9 Unrestricted Funds
The Trustees designate the funds for particular purposes set out below:
| Mini Bus Replacement Mini Bus Operation Charity Shop Shop Set Aside Fund Reserve Fund Capital-Fixed Assets |
Brt. F.wd 18272 22905 (1824) |
Movement | Transfers | Car’d f’wd 18272 |
|
| 561 | 23466 | ||||
| (63) | (1887) | ||||
(19565) |
4525 | (96) |
(15136 |
) |
|
3600 34450 5576 |
3600 |
||||
| (2606) | 31844 | ||||
| (556) | 5020 | ||||
63414 |
3969 |
(2204) | 65179 |
Transfers have been made from the Reserve Fund to:.
-
the Mini Bus Operations Fund to help pay for the day to day running of the Mini Bus.
-
the Charity Fund to add to the income from Fund Raising activities and so enable the Trust to make more charitable grants and expenditure.
Transfers have also been made :
Between the Charity Fund and the Reserve Funds to reflect the depreciation of the Mini Bus and Van. In the year, £21264 was transferred for the Charity accounts; £2346 for the Mini Bus Operating fund, and £18918 for the Charity fund.
- Post Balance Sheet Events
None to report
11. Contingent Liability
Until the Heads of Lease had been signed, no rent has been paid for some years to the council. The Trust has made a provision as shown previously in the Unrestricted fund note 9. On completion of the negotiations the Trustees decided that the Shop Contingency Fund should be divided into two parts: one to cater for certain provisions in the Lease relating to termination of the Lease, and the other to provide a fund to instal a permanent memorial to the Lions Club in the area. However, owing to the loss of income following the Shop closure it was decided by the Trustees to use this money to make up the shortfall of funds transferred to the Charity Fund. These combined accounts still equate to the sum quoted in note 9. They are known as The Shop Set Aside Fund and the Reserve Fund. Some profit from the Charity Shop has been transferred to the Reserve fund.
9
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
(Registered Number 285690)
Income and Expenditure Account for the year ended 30 June, 2022
| MINI BUS Income Donations … … … … Transfer from Reserve Fund … … Interest received … … … Delivery … … … … Less, expenditure Insurance, Tax, MoT cert, fuel, maintenance Other … … … Net surplus transferred to the Mini Bus Operating Fund CHARITY Income Donations … … … Transfer from Reserve … … … Fund Raising (net) … … … Less, expenditure Local Needs … … … Defibrillator project … … … Youth Projects … … … National Organizations … … … Lions Clubs Appeals … … … Vouchers for the Elderly … … … Elderly and Disabled (net) … … Other activities … … … Insurances … … … … Management and Administration … Local Hospices … … … Expenses transferred from Charity to Club a/c Football … … … … Net deficit transferred to Charity Fund … … |
£ 328 2346 556 5 2575 99 … 887 18198 3661 6012 561 1054 2330 2913 3922 1819 1493 49 1120 1010 231 295 … … |
£ 3235 2674 561 22746 22809 |
|---|---|---|
| (63) |
10
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
(Registered Number 285690) Income and Expenditure Account (continued)
SHOP
| £ Income Sales … … … Wilcox Textiles … … … World of Books … … … Less, Expenditure Electricity … … … … … Water … … … … Repairs and Maintenance … … Equipment and Supplies … … Van insurance, MoT cert, tax, repairs etc, fuel Telephone … … … … Waste Disposal … … … Sundries … … … … Other … … … … Insurance … … … … … Advertising … … … … Rent … … … … … Transfer to Reserve Fund … … Net deficit transferred to Shop Fund … … Rent Creditor- Adjusted Prior year… …. RESERVE Income Transfer from Shop account … … … Less, Expenditure Transfer to Charity account … … … Transfer to Mini Bus operating account … … Net deficit transferred to Reserve Fund … … |
30278 811 70 530 84 86 284 1988 319 824 18 879 193 672 6720 18658 … 18918 2346 |
£ 31159 31255 (96) (4525) 18658 21264 (2606) |
|---|---|---|
11
HIGHWORTH AND DISTRICT LIONS CKUB CHARITY TRUST FUND
(Registered Number 265690) Balance Sheet as at 30 June, 2022
| £ ASSETS Mini Bus – Ford Transit – 14 seats – April, 2012 … … Registered new – April, 2012 … … … 28222 Less, amount written down to 30.6.21 … … 23654 Add, amount written down in current year … 456 Van – Ford Transit Purchased second hand, March, 2010 … … 11495 Less, amount written down to 30.6.21 … … 10487 Add, amount written down in year … … 100 Capital Account … … … … … Bank and Cash in Hand … … … … Less, liabilities – creditors … … … … Net Assets … … … … … … Represented by: Capital Account … … … … Mini Bus Replacement Fund Surplus brought forward … … … 18272 No movement Mini Bus Operating Fund Surplus brought forward … … 22905 Add, surplus for year … … … 561 Charity Fund Deficit brought forward for year … … (1824) Less, deficit for year … … … (63) |
£ 4112 908 5020 60259 65279 100 65179 5020 18272 23466 (1887) |
|---|---|
12
Shop Fund
Deficit brought forward for year … … (19565) Less, deficit for year … … … (96) (19661) Shop Set Aside Fund No movement for year … … … 3600 Reserve Fund Balance brought forward … … … 34450 Less Debit for year … … …. (2606) 31844 Total 65179
On behalf of the Trustees, we self-certify that the above balance sheet represents a true and fair view of the financial position as at 30 June, 2022.
The Accounts were approved by the Trustees and signed on their behalf.
………………………….. Rodney Davis, Treasurer
28 October, 2022
13
HIGHWORTH AND DISTRICT LIONS CLUB ACTIVITIES FUND Income and Expenditure for year ended 30 June, 2022 Income £ Presale of Club clothing … … … 46 Less, expenditure and expenses Examination of Accounts … … … 250 Recruiting expenses … … … 167 417 Net deficit to Activities Account … … … (371)
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HIGHWORTH AND DISTRICT LIONS CKUB
ACTIVITIES ACCOUNT
Balance Sheet as at 30 June, 2022.
ASSETS £ £
Bank … … … … 3343
Net Assets … … … … 3343
Represented by:
Activities Fund
Surplus brought forward … … 3714
Less, deficit for year … … (371)
Surplus carried forward … … 3343
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On behalf of the Trustees, I self certify that the above balance sheet represents a true and fair view of the financial position as at 30 June 2022.
The Accounts were approved by the Trustees and signed on their behalf.
………………………….. 28 October, 2022 Rodney Davis, Treasure
2
HIGHWORTH AND DISTRICT LIONS CLUB ADMINISTRATION ACCOUNT
Income and Expenditure for the year ended 30 June, 2022.
| Income Subscriptions … … Charity expenses transferred to Administration a/c Interest received …. … … Social … … … … Refund from Lions International … Tail Twister … …. … … Expenditure International Dues … … Multiple District Dues … … District Dues … … Joining fees … … Insurances … … Social Events … … Net surplus transferred to Administration Account |
£ 514 231 3 968 282 84 348 260 94 27 18 1148 |
£ 2082 1897 187 |
£ 2082 |
|---|---|---|---|
Net surplus transferred to Administration Account
3
| HIGHWORTH AND DISTRICT LIONS CLUB | HIGHWORTH AND DISTRICT LIONS CLUB | HIGHWORTH AND DISTRICT LIONS CLUB | ||||
|---|---|---|---|---|---|---|
| ADMINISTRATION ACCOUNT | ||||||
| Balance Sheet as at 30 June, 2022. | ||||||
| ASSETS | £ | £ | ||||
| Bank | … | … | 1352 | |||
| Less, liabilities | ||||||
| Creditors | … | … |
788 | |||
| Receipts in advance | … | … |
96 | |||
| 884 | ||||||
| Net surplus | … | … | 468 | |||
| Represented by: | ||||||
| Administration Fund | ||||||
| Surplus brought forward | … | … |
281 | |||
| Surplus for year | … | … |
187 | |||
| Surplus carried forward | … | … | 468 |
On behalf of the Trustees, I self certify that the above balance sheet represents a true and fair view of the financial position as at 30 June 2022
The Accounts were approved by the Trustees and signed on their behalf.
………………………….. Rodney Davis, Treasurer
28 October, 2022
4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HIGHWORTH LIONS CLUB
I report on the accounts of the Trust for the Year ended 30th June 2022 which are set out on the following pages.
Respective responsibilities of trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts; you consider that the audit is not required for this year under section 43 (2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed .
It is my responsibility to:
-
-Examine the accounts under section 43 of the 1993 Act;
-
-to follow the procedures laid down in the general Directions given by the Charity Commission under section 43 (7) (b) of the 1993 Act,
-
to state whether particular matters have come to my attention.
Basis of Independent Examiner's Report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records.It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to our attention:
-
1 which gives me reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with section 41 of the 1993 Act; and
-
to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 1993 Act
have not been met; or
- 2 to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Ricardo Du Bignon FMAAT ATT Licensed Practitioner : Association of Accounting Technicians
C/O: DG Accountants Limited 50a Cricklade Road Swindon SN2 8AA
…………………………………….
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28.10.2022
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