HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report for the year ended 30 June 2023
The Trustees present their Report and Accounts for the year ended 30 June 2023.
The Trustees who served throughout the year were:
Mr. N. Little (President) Mr. R. A. Davis (outgoing Treasurer and Secretary) Mr. Keith Ratcliffe Mr Jason Griffiths (Treasurer incoming) Mr. B.T. Bradbury- Pratt Ms Melanie Davenport (Secretary incoming)
The Trustees as at 30 June 2023 were:
Mr. N. Little (President) Mr Jason Griffiths (Treasurer incoming) Ms Melanie Davenport (Secretary incoming)
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.
Thankfully 2022/2023 did not see a return of Covid restrictions although the economic pressures on individuals, households and organisations continued to bite and place additional strains on everyone’s budgets.
Our Charity Shop continues to be the primary source of our activities and fundraising. At the end December 2022, we temporarily closed our Charity Shop for refurbishment. We are most grateful to all the members, volunteers and local businesses which so generously helped with the refurbishment which enabled the Shop to be re-opened in early January.
Since then, Shop takings have increased, which is in part due to the continued efforts of members, Shop Volunteers, and the generous donations from the local community but also perhaps unfortunately due to the continued economic conditions creating a greater demand.
Other fund-raising activities have continued, with attendance at various local events, which has helped raise the profile of the Lions Club and we were pleased to be able to continue our Santa Sleigh events over the Christmas period.
The Service activities continue, with involvement in local Lunch Clubs, local sports groups, and support for residents of local Care homes and Hospices.
The Minibus is available for Community use, with several local groups making regular use.
In line with additional fund raising, Grants and donations to local Charities and Good Causes have increased, with an emphasis on local needs and organisations.
Page 1 of 13
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June 2023
Financial Review.
The Trust Fund has a net surplus in the year of £16,786 . This increased the total funds carried forward to £81,966.
Future Developments
In common with other Lions Clubs across the UK, the Highworth and District Lions Club is struggling to maintain and grow its membership. This is essential if the Club is to maintain its existing activities and be able to undertake new activities to support the community.
Additional recruitment events and opportunities are be evaluated in an attempt to reverse this trend.
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 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.
Jason Griffiths, Treasurer 23 February 2024
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HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND Trustees, Report and Accounts for the year ended 30 June 2023 IN INER REP(XiTTO THE TRUSTEES OF HIGHWORTH LIONS I the aru)unts oftheTm8tforthg y88r01 30th Juw2023thkh 8r• 901 outon foWovAng pages. Re ctive r nBibli ities of Aslhe charity5 knstee5 you are respon5ibfoI preparabon ofthe accounts, ¢onsthrlhattho audll not rwuired forthi5 yearufider $8Clk)43121 Of CharfllesAct 1993 lthe 1993 AGI) and that 8n ind9ndent enIntion is needed. 11 is my res1Y1O'. -Examine thg a(>>)unt$ urthr sedon43 ofthè 1993 Act .totrAlow the prtsures lakl do¥¥n in thg general Dir0$9Tr bytha ChadtyComYnls Undersec 43171 Ibl of th8 1993 A¢t. . to glatevth&th8r pwbuJlAr rnatters hBvecorneto mya¢?. My?xaminabW w&$ ¢arW out In acrdanCekn the general 0090n byth8 IXY Comrnission. An eiation indudes a reviewofth6 attounting rrdS kept by chanty and ¢tynp8rison of tho 8¢ts)unts Plesented those rewrd5.11 atso indudes con09[a0 of any unusu81 iiems ordclOSureS in the a(uunts ar seeking explanatS from you a$trustee$eonceming any Such matters. Thg WVro$ urrt¥ken do Mtwovklb all the 8videnr thatwwid be required in an audit and ts)rÉ8quoDVy no ownion is glven as tOe1herthe accounts present a Ue?lf•r and thè réport Is IlmKed lo th058 In CrVJn with myèXaM8kn. no m8ttor to our0.. whKth gve6 me reaso6 ¢aLL to bal¥$ thatln m•terf81 r¢sp8ctthe w#rements -tokeep arntir¥ recorth in xcordant 8e¢tion 41 oflhe 1993 Act.. and . to prep3reac¢x)unts VdhK* xcord wtfh Ihp 8cttwntWJ r8(Jx&8 and to C>npty ¥th tme unbng rwk•m8nts oftrt 1993Act havB rt bBBn to thth, in Jr opinK)n, aitsnlon SI1 bs dra1 In <rfdor¢o anab a woper und8rstardng ofthe accour)tsto be r¢athtyJ. Ricardo Ou Bvjnon FFAAAT ATT Licertsl prtK)ner.. Ass0n of A¢ttwnbng T8thddan$ CIO.. DG Attounlants Mitti Soa Criddade Rowj s0 SN28AA 23.2.2024 Page 3 of 13
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June 2023
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
(Registered Number 285690)
Statement of Financial Activities for the year ended 30 June, 2023
| Notes Incoming Funds Donations Fund Raising Shop receipts Investment Income SBC Grant – Covid support Other Total incoming Resources Resources Expended Direct Charitable Expenditure Minibus Expenses 2.1 Charitable Grant Expenditure 2.2 Other Expenditure Fund Raising Costs 3.1 Shop Expenses 3.2 Management and Administration 3.3 Total Resources Expended Net Surplus/ (Deficit) for Year 5 |
2023 £ 2,112 4,951 52,821 1,065 - - 60,948 3,131 21,587 490 16,284 2,670 44,162 16,786 |
2022 £ 1,215 4,531 31,159 556 - 368 |
|---|---|---|
| 37,829 | ||
| 3,130 20,859 919 8,108 1,120 |
||
| 34,136 | ||
| 3,693 |
The notes on pages 6-10 form part of these Accounts.
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HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June 2023
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
(Registered Number 285690)
Balance Sheet as at 30 June, 2023
| Note £ Fixed Assets Ford Transit Minibus 6 3,701 Ford Transit Van 6 817 Current Assets Investments 7 78,443 Debtors 8 383 Gift Voucher 15 Cash in hand & Petty Cash 1,237 Total Assets 11 Current Liabilities Provision 9 926 Creditors 9 1,704 Net Current Assets less Current Liabilities Total Assets Less Total Liabilities Reserves Breakdown Minibus Replacement Fund Unrestricted Distributable Reserves Capital - Fixed Assets Shop Set Aside Fund Total Reserves 10 The notes on pages 6-10 form part of these Accounts. |
2023 £ £ 4,112 908 4,518 |
2022 £ |
|---|---|---|
| 5,020 | ||
| 50,743 - 9,516 80,078 84,596 100 2,631 77,448 81,966 36,847 37,001 4,518 3,600 81,966 |
||
| 60,259 | ||
| 65,279 | ||
| 100 | ||
| 55,634 | ||
| 65,179 | ||
| 36,847 19,712 5,020 3,600 65,179 |
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, 2023.
Jason Griffiths, Treasurer 23 February 2024
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HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June 2023
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
(Registered Number 285690)
Notes to the Accounts for the year ended 30 June, 2023
| 2 Direct Charitable Expenditure £ 2.1 Mini Bus Expenses Insurance, Tax, Mot cert, fuel 1,452 Repairs and maintenance 1,213 Depreciation 411 Other 56 2.2 Charitable Grants and Expenditure Local Needs 7,761 Defibrillator project 1,621 Youth Projects 1,304 National Organizations 2,091 Lions Clubs Appeals 2,000 Vouchers for the Elderly 3,540 Elderly and Disabled 1,330 Trauma Teddies 184 Other activities 953 Local Hospices 802 Football - 3 Other Expenditure £ 3.1 Fund Raising Costs Fund Raising Activity Costs 406 Insurances (Sleigh) 84 3.2 Shop Expenses 1 Rent 6,720 2 Electricity 663 3 Water 137 4 Repairs and Maintenance 3,515 5 Equipment and Supplies 408 6 Depreciation on Van 91 7 Van running costs – repairs, fuel, insurance etc. 1,699 8 Sundries 204 9 Telephone 344 10 Waste Disposal 958 |
£ |
|---|---|
| 3,131 | |
| 21,587 | |
| £ | |
| 490 | |
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HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June 2023
3.2 Continued - Shop Expenses
11 Advertising 704 12 Insurances 216 13 Sum up Fees 200 14 Other including a prior year adjustment 425 16,284 Management and Administration Independent Examination of Accounts YE 2022 842 Independent Examination of Accounts YE 2023 Accrual 926 Administration expenses 902 2,670
3.3 Management and Administration
4 Trustees and Staff Costs
The Charity has no employees. No remuneration was paid to any Trustee. No allowances were paid to any Trustee.
5 Net Income for year
This is stated after charging: Depreciation 502
6 Fixed Assets
| Mini Bus Van Cost on Purchase 28,222 11,495 Depreciation as at 30/06/22 24,110 10,587 Add – charge for year 411 91 Depreciation as at 30/06/23 24,521 10,678 Net Book value as at 30/06/23 3,701 817 Prior Year Net Book value as at 30/06/22 4,112 908 |
Total |
|---|---|
| 39,717 | |
| 34,697 | |
| 502 | |
| 35,199 | |
| 4,518 | |
| 5,020 |
7 Investments
These monies are deposited with the Coventry Building Society and CAF.
8 Debtors
Amounts due to be received within the year:
| Unbanked Gross SumUp Takings - 29/06 to 30/06 260 Unbanked Shop - Non-Till Income 104 Owed by CAF Gold (Club) account 9 Owed by Barclays (Club) account 10 |
|
|---|---|
| 383 |
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HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June 2023
9 Creditors
----- Start of picture text -----
Amounts falling due within the year:
Provision - Audit fees for YE 2023 926
Unpresented Activities Expenditure 300
Unpaid SumUp Fees (29/06 - 30/06) 4
Unpaid donations out 1,400
2,631
----- End of picture text -----
10 Unrestricted Funds
The Trustees designate the funds for particular purposes as set out below:
| Brought Forward Movement Transfers Mini Bus Replacement 18,272 18,575 Mini Bus Operation 23,466 -23,466 Charity -1,887 1,887 Shop -15,136 15,136 Shop Set Aside Fund 3,600 Reserve Fund 31,844 17,289 -12,132 Capital-Fixed Assets 5,020 -502 65,179 16,787 0 |
Carried Forward |
|---|---|
| 36,847 | |
| - | |
| - | |
| - | |
| 3,600 | |
| 37,001 | |
| 4,518 | |
| 81,966 |
Transfers represent the adjustments needed to align the carried forward balances by fund type.
10 Continued: Reserve Fund movement Analysis as at 30 June 2023
| Continued: Reserve Fund movement Analysis as at 30 June 2023 MINI BUS £ Income Donations 268 Transfer from Reserve Fund 2,452 Less, expenditure Insurance, Tax, MOT cert, fuel, maintenance 1,069 Repairs and Maintenance 1,213 Fuel 383 Other 56 Net surplus transferred to the Mini Bus Operating Fund |
2023 £ |
|---|---|
| 2,720 | |
| 2,720 | |
| - |
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HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June 2023
| CHARITY £ Income Donations 1,844 Bank Interest 1,065 Fund Raising 4,951 Reserve Transfer (Net) 16,888 Less, expenditure Local Needs 7,761 Defibrillator project 1,621 Youth Projects 1,304 National Organizations 2,091 Lions Clubs Appeals 2,000 Vouchers for the Elderly 3,540 Elderly and Disabled 1,330 Trauma Teddies 184 Other activities 953 Insurances (Sleigh) 84 Management & Admin costs 2,670 Local Hospices 802 Fundraising Activity Costs 406 Football - Net surplus transferred to Charity Fund SHOP £ Income Sales 50,722 Wilcox Textiles 1,430 World of Books 144 Shop Stalls at Events 458 Other 68 Less, Expenditure Electricity 663 Water 137 Repairs and Maintenance 3,515 Equipment and Supplies 408 Van insurance, MOT cert, tax, repairs etc, fuel 1,699 Telephone 344 Waste Disposal 958 |
£ |
|---|---|
| 24,747 | |
| 24,747 | |
| - | |
| £ | |
| 52,821 | |
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HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June 2023
| Sundries Other including prior year adjustment Insurance Advertising Rent SumUp Fees Transfer to Reserve Fund Net surplus transferred to Shop Fund RESERVE (Excluding Depreciation) Income Transfer from Shop account Less, Expenditure Transfer to Charity account Transfer to Mini Bus operating account Net surplus transferred to Reserve Fund 12 |
204 425 216 704 6,720 200 36,628 16,888 2,452 |
|
|---|---|---|
| 52,821 | ||
| - | ||
| 36,628 | ||
| 19,340 | ||
| 17,289 |
12 The allocation of reserve funds, reconciles to the movement in the year.
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HIGHWORTH AND DISTRICT LIONS CLUB
Trustees’ Report and Accounts for the year ended 30 June 2023
HIGHWORTH AND DISTRICT LIONS CLUB CLUB ACCOUNTS
Income and Expenditure for the year ended 30 June, 2023
| 2023 2022 Income Notes £ £ £ £ Subscriptions 430 514 Charity expenses transferred to Administration a/c 363 231 Interest received 25 3 Social 1,100 968 Refund from Lions International - 282 Donations 50 - 2022 receipts in advance from balance sheet C2.1 96 - Sale of Club clothing 61 46 Tail Twister 84 84 Prior year correction C2.2 127 2,337 2,128 Expenditure International Dues 582 348 Multiple District Dues 396 260 District Dues 131 94 Joining fees - 27 Insurances 18 18 Examination of Accounts Y/E 2022 250 250 Examination of Accounts Y/E 2023 Accrual C2.3 275 - Recruiting expenses 41 167 Club Clothing purchases 96 - Member Recognition Gifts 184 - Social Events 1,530 1,148 Misc 47 - 3,550 2,312 Net surplus/(Deficit) for the year -1,213 -184 |
2023 2022 Income Notes £ £ £ £ Subscriptions 430 514 Charity expenses transferred to Administration a/c 363 231 Interest received 25 3 Social 1,100 968 Refund from Lions International - 282 Donations 50 - 2022 receipts in advance from balance sheet C2.1 96 - Sale of Club clothing 61 46 Tail Twister 84 84 Prior year correction C2.2 127 2,337 2,128 Expenditure International Dues 582 348 Multiple District Dues 396 260 District Dues 131 94 Joining fees - 27 Insurances 18 18 Examination of Accounts Y/E 2022 250 250 Examination of Accounts Y/E 2023 Accrual C2.3 275 - Recruiting expenses 41 167 Club Clothing purchases 96 - Member Recognition Gifts 184 - Social Events 1,530 1,148 Misc 47 - 3,550 2,312 Net surplus/(Deficit) for the year -1,213 -184 |
2023 2022 Income Notes £ £ £ £ Subscriptions 430 514 Charity expenses transferred to Administration a/c 363 231 Interest received 25 3 Social 1,100 968 Refund from Lions International - 282 Donations 50 - 2022 receipts in advance from balance sheet C2.1 96 - Sale of Club clothing 61 46 Tail Twister 84 84 Prior year correction C2.2 127 2,337 2,128 Expenditure International Dues 582 348 Multiple District Dues 396 260 District Dues 131 94 Joining fees - 27 Insurances 18 18 Examination of Accounts Y/E 2022 250 250 Examination of Accounts Y/E 2023 Accrual C2.3 275 - Recruiting expenses 41 167 Club Clothing purchases 96 - Member Recognition Gifts 184 - Social Events 1,530 1,148 Misc 47 - 3,550 2,312 Net surplus/(Deficit) for the year -1,213 -184 |
|---|---|---|
| 2,128 | ||
| 2,312 | ||
| -1,213 | -184 |
The notes on page 13 form part of these Accounts.
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HIGHWORTH AND DISTRICT LIONS CLUB
Trustees’ Report and Accounts for the year ended 30 June 2023
HIGHWORTH AND DISTRICT LIONS CLUB CLUB ACCOUNTS
Balance Sheet as at 30 June, 2023
2023 2022 ASSETS Notes £ £ £ £ Bank - Barclays Community Account C3.1 2,050 - Bank - CAF Gold Account C3.2 937 - Bank - 4,695 Debtor - unbanked cheque Subs C3.3 45 - 3,032 4,695 Less, liabilities Creditors C3.4 19 788 Provision - Accounts audit Y/E 23 C3.5 275 - Receipts in advance C3.6 140 96 434 884 Net Assets 2,598 3,811 Represented by: Administration Funds Surplus brought forward 3,811 3,995 - Surplus/(Deficit) for year 1,213 -184 Surplus carried forward 2,598 3,811
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 2023.
The Accounts were approved by the Trustees and signed on their behalf.
The notes on page 13 form part of these Accounts.
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, 2023.
Jason Griffiths, Treasurer
23 February 2024
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HIGHWORTH AND DISTRICT LIONS CLUB
Trustees’ Report and Accounts for the year ended 30 June 2023
HIGHWORTH AND DISTRICT LIONS CLUB FUND Notes to the Accounts for the year ended 30 June, 2023
-
C1.0 The Club accounts for the year ended 30 June 2022 were reported with a split between 'Activity' and 'Admin'. Accounting treatment for year ended 30 June 2023 has been to combine the reporting as this level of detail is believed to superfluous to requirements.
-
C2.1 The receipts received in advance from 2022 are released to the P&L in 2023.
-
C2.2 There is an adjustment to the P&L required in 2023 to reconcile the accounts to the end of year reserves having used the brought forward account totals. Due to a change in Treasurer, it is not possible/practical to validate the previous years (2021-2022) accounts.
-
C2.3 The approach to recognising the audit fees for the accounts being prepared has changed and will now be accrued in the year being prepared as a known liability. It is deemed more prudent to recognise these costs in light of reducing reserves.
-
C3.1 Barclays balance as at 30 June 2023.
-
C3.2 CAF balance as at 30 June 2023.
-
C3.3 The debtor balance represents subscriptions paid by cheque and recognised in the P&L but unbanked and uncleared by 30 June 2023.
-
C3.4 The short-term creditor balance represents money received into the Club bank accounts that belongs to the Charity which remained un-transferred on 30 June 2023.
-
C3.5 The Provision represents an estimate of the audit fees payable for auditing the accounts for year ended 30 June 2023.
-
C3.6 Subscriptions received in advance for 2023/4 have been deferred, analysis below:
| ns received in advance for | 2023/4 have |
|---|---|
| Brian Bradbury-Pratt Frieda Cox Keith Ratcliffe Sean Ford |
£ 45 22.5 22.5 50 |
| 140 |
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