HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report for the year ended 30 June, 2024
The Trustees present their Report and Accounts for the year ended 30 June, 2024
The Trustees who served throughout the year were:
Mr. N. Little (President)
Ms Melanie Davenport (Secretary)
Mr Jason Griffiths (Treasurer)
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.
Our Charity Shop continues to be the primary source and focus of our activities and fundraising.
We are most grateful to all the members, volunteers and the local community who so generously support the Shop.
Other fund-raising activities have continued, with attendance at various local events 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 demand for our Minibus, which is available for non-profit community use is steady, with several local groups making regular use.
Facilitated by the success of the Shop, Grants and Donations to local Charities and Good Causes have again increased, with the 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, 2024 (continued)
Financial Review.
The Trust Fund has a net surplus in the year of £17,383 . This increased the total funds carried forward to £100,350
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 remain a viable entity.
It is felt that conversion to CIO status may assist, and this is an avenue being progressed. We are also continuing to seek all opportunities to attend events with a view to highlighting the activities we undertake for the Community and the need for both new members and volunteers.
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.
Jason Griffiths, Treasurer
1 / 12 / 2024 .
Page 2 of 13
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2024 (continued)
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND Statement of Financial Activities for the year ended 30 June, 2024
| Notes Incoming Funds Donations Fund Raising Shop receipts Investment Income 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 |
2024 £ 1,444 3,427 65,844 2,241 - 72,956 3,942 29,718 1,024 18,699 2,190 55,573 17,383 |
2023 £ 2,112 4,951 52,821 1,065 - |
|---|---|---|
| 60,948 | ||
| 3,131 21,587 490 16,284 2,670 |
||
| 44,162 | ||
| 16,786 |
The notes on pages 5-9 form part of these accounts.
Page 3 of 13
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2024 (continued)
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Balance Sheet as at 30 June, 2024
| Note £ Fixed Assets Ford Transit Minibus 6 3,331 Ford Transit Van 6 735 Current Assets Investments 7 99,374 Debtors 8 175 Gift Voucher 15 Cash in hand & Petty Cash 8 1,471 Total Assets 11 Current Liabilities Provision 9 1,028 Creditors 9 3,723 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 |
2024 £ £ 3,701 817 4,066 78,443 383 15 1,237 101,035 105,101 926 1,704 4,751 96,284 100,350 36,847 54,837 4,066 4,600 100,350 |
2023 £ |
|---|---|---|
| 4,518 | ||
| 80,078 | ||
| 84,596 | ||
| 2,631 | ||
| 77,448 | ||
| 81,966 | ||
| 36,847 37,001 4,518 3,600 |
||
| 81,966 |
The notes on pages 5-9 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, 2024.
1 / 12 / 2024 .
Jason Griffiths, Treasurer
Page 4 of 13
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2024 (continued)
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Notes to the Accounts for the year ended 30 June, 2024
| 2 Direct Charitable Expenditure £ 2.1 Minibus Expenses Insurance, Tax, Mot cert, fuel 1,993 Repairs and maintenance 1,449 Depreciation 370 Other 131 2.2 Charitable Grants and Expenditure Local Needs 15,188 Defibrillator project 617 Youth Projects 500 National Organizations 3,438 Lions Clubs Appeals 2,600 Vouchers for the Elderly 3,378 Elderly and Disabled 1,270 Trauma Teddies - Other activities 277 Local Hospices 1,500 Football 950 3 Other Expenditure £ 3.1 Fund Raising Costs Fund Raising Activity Costs 923 Insurances (Sleigh) 101 3.2 Shop Expenses Rent 6,720 Electricity 1,061 Water 285 Repairs and Maintenance 1,803 Equipment and Supplies 617 Depreciation on Van 82 Van running costs – repairs, fuel, insurance etc. 1,959 Sundries 329 Telephone 367 Waste Disposal 1,059 Advertising 735 Insurances 664 Sum up / Banking Fees 487 Dilapidation and Insurance excess provision 1,000 |
£ |
|---|---|
| 3,942 | |
| 29,718 | |
£ |
|
| 1,024 | |
Page 5 of 13
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2024 (continued)
| Other 1,531 anagement and Administration Under accrual of Independent Examination of A/cs YE 2023 154 Independent Examination of Accounts YE 2024 Accrual 1,028 Administration expenses 1,008 |
|
|---|---|
| 18,699 | |
| 2,190 |
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 452 6 Fixed Assets £ £ Minibus Van Cost on Purchase 28,222 11,495 Depreciation as at 30/06/23 24,521 10,678 Add – charge for year 370 82 Depreciation as at 30/06/24 24,891 10,760 Net Book value as at 30/06/24 3,331 735 Prior Year Net Book value as at 30/06/23 3,701 817 |
£ £ Total |
|---|---|
39,717 |
|
35,199 |
|
452 |
|
35,651 |
|
4,066 |
|
4,518 |
7 Investments
These monies are deposited with the Coventry Building Society and CAF.
8 Debtors
| Amounts due to be received within the year: £ Unbanked Shop Cash Takings - 18/06 to 30/06 1,471 Gross SumUp Takings - 27/06 to 30/06 49 Unbanked Shop - Non-till Income 74 Owed by Club account 52 |
£ |
|---|---|
| 1,646 |
Page 6 of 13
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2024 (continued)
| 9 Creditors £ Amounts falling due within the year: Provision - Audit fees for YE 2024 1,028 Unpresented Minibus Expenditure 106 Unpresented Shop Sundries 20 Unpresented Shop Expenses & Equipment 197 Unpaid SumUp Fees (27/06 - 30/06) 1 Unpaid donations out 3,400 |
£ |
|---|---|
| 1,028 | |
| 3,723 |
10 Unrestricted Funds
The Trustees designate the funds for particular purposes as set out below:
| Brt. F.wd Movement Transfers £ £ £ Mini Bus Replacement 36,847 Mini Bus Operation - - 3,572 3,572 Charity - - 25,819 25,819 Shop - 47,227 - 47,227 Shop Set Aside Fund 3,600 1,000 Reserve Fund 37,001 17,835 Capital-Fixed Assets 4,518 - 452 81,966 18,383 - MINIBUS £ Income Donations - Transfer from Reserve Fund 3,572 Less, expenditure Insurance, Tax, MoT cert, fuel, maintenance 1,993 Repairs and Maintenance 1,449 Other 131 Net surplus transferred to the Mini Bus Operating Fund |
Brt. F.wd Movement Transfers £ £ £ 36,847 - - 3,572 3,572 - - 25,819 25,819 - 47,227 - 47,227 3,600 1,000 37,001 17,835 4,518 - 452 |
Car’d f’wd |
|---|---|---|
£ |
||
| 36,847 | ||
- |
||
- |
||
- |
||
| 4,600 | ||
54,836 |
||
| 4,066 | ||
| 81,966 18,383 - |
100,350 |
|
| £ |
||
| 3,572 | ||
| 3,572 | ||
| - |
Page 7 of 13
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2024 (continued)
| 10 Continued: Reserve Fund movement Analysis as at 30 June 2024 2024 CHARITY £ Income Donations 1,444 Bank Interest 2,241 Fund Raising 3,427 Reserve Transfer (Net) 25,819 Less, expenditure Local Needs 15,188 Defibrillator project 617 Youth Projects 500 National Organizations 3,438 Lions Clubs Appeals 2,600 Vouchers for the Elderly 3,378 Elderly and Disabled 1,270 Trauma Teddies - Other activities 277 Insurances (Sleigh) 101 Management & Admin costs 2,190 Local Hospices 1,500 Fundraising Activity Costs 923 Football 950 Net surplus transferred to Charity Fund SHOP £ Income Sales 63,764 Wilcox Textiles 1,973 World of Books 107 Other - Less, Expenditure Electricity 1,061 Water 285 Repairs and Maintenance 1,803 Equipment and Supplies 617 Van insurance, MoT,, tax, repairs. fuel etc. 1,959 Telephone 367 Waste Disposal 1,059 Sundries 329 Dilapidation and Insurance excess provision 1,000 |
10 £ |
|---|---|
| 32,932 | |
| 32,932 | |
| - | |
£ |
|
| 65,844 | |
Page 8 of 13
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2024 (continued)
| 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 Minibus operating account Net surplus transferred to Reserve Fund |
1,531 664 735 6,720 487 47,227 25,819 3,572 |
|
|---|---|---|
| 65,844 | ||
| 0 | ||
| 47,227 | ||
29,392 |
||
| 17,835 |
Page 9 of 13
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2024 (continued)
HIGHWORTH AND DISTRICT LIONS CLUB
CLUB ACCOUNTS
Income and Expenditure for year ended 30 June, 2024
| 2024 | 2024 | 2023 | 2023 | ||||
|---|---|---|---|---|---|---|---|
| Income | Notes | £ | £ | £ | £ | ||
| 1.1 | Subscriptions | 436 | 430 | ||||
| Charity expenses transferred | |||||||
| 1.2 | to Administration a/c | - | 363 | ||||
| 1.3 | Interest received | 41 | 25 | ||||
| 1.4 | Social | 1,534 | 1,100 | ||||
| Refund from Lions | |||||||
| 1.5 | International | - | - | ||||
| 1.6 | Donations | 366 | 50 | ||||
| 2022 receipts in advance from | |||||||
| n/a | balance sheet | - | 96 | ||||
| 1.8 | Sale of Club clothing | - | 61 | ||||
| 1.9 | Tail Twister | 11 | 84 | ||||
| 1.10 | Misc | 80 | - | ||||
| 1.11 | Prior year correction | - | 127 | ||||
| 2,468 | 2,337 | ||||||
| Expenditure | |||||||
| 2.1 | International Dues | 366 | 582 | ||||
| 2.2 | Multiple District Dues | 312 | 396 | ||||
| 2.3 | District Dues | 86 | 131 | ||||
| 2.4 | Joining fees | 28 | - | ||||
| 2.5 | Insurances | 18 | 18 | ||||
| Examination of Accounts Y/E | |||||||
| n/a | 2022 | - | 250 | ||||
| Examination of Accounts Y/E | |||||||
| 2.6 | 2023 Over Accrual release | -5 | - | ||||
| Examination of Accounts Y/E | |||||||
| 2.7 | 2024 Accrual | 303 | 275 | ||||
| 2.8 | Recruiting expenses | - | 41 | ||||
| 2.9 | Club Clothing purchases | - | 96 | ||||
| 2.10 | Member Recognition Gifts | 33 | 184 | ||||
| 2.11 | Social Events | 1,924 | 1,530 | ||||
| 2.12 | Misc | 107 | 47 | ||||
| 3,172 | 3,550 | ||||||
| Net surplus/(Deficit) for the year | 703 | -1,213 |
Page 10 of 13
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2024 (continued)
HIGHWORTH AND DISTRICT LIONS CLUB
CLUB ACCOUNTS
Balance Sheet as at 30 June, 2024
| 2024 | 2024 | 2023 | 2023 | ||
|---|---|---|---|---|---|
| ASSETS | Notes | £ | £ | £ | £ |
| Bank - Barclays Community Account | C1.1 | 590 | 2,050 | ||
| Bank - CAF Gold Account | C1.2 | 1,704 | 937 | ||
| Bank | - | ||||
| Debtor - unbanked cheque Subs | 45 | ||||
| 2,294 | 3,032 | ||||
| Less, liabilities | |||||
| Creditors | C1.3 | 52 | 19 | ||
| Provision - Accounts audit Y/E 23 | - | 275 | |||
| Provision - Accounts audit Y/E 24 | C1.4 | 303 | |||
| Receipts in advance | C1.5 | 45 | 140 | ||
| 400 | 434 | ||||
| Net Assets | 1,894 | 2,598 | |||
| Represented by: | |||||
| Administration Funds | |||||
| Surplus brought forward | 2,598 | 3,811 | |||
| Surplus/(Deficit) for year | -703 | -1,213 | |||
| Surplus carried forward | 1,894 | 2,598 |
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 2024.
The Accounts were approved by the Trustees and signed on their behalf.
1 / 12 / 2024 .
Jason Griffiths, Treasurer
Page 11 of 13
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2024 (continued)
HIGHWORTH AND DISTRICT LIONS CLUB
Notes to the Accounts for the year ended 30 June, 2024
-
C1.1 Barclays balance as at 30 June 2024.
-
C1.2 CAF balance as at 30 June 2024.
-
C1.3 Repayment of Club expenses paid from Charity account.
-
C1.4 The Provision represents an estimate of the audit fees payable for auditing the accounts for year ended 30 June 2024.
-
C1.5 Subscriptions received in advance for 2024/5 have been deferred, analysis below:
£ Frieda Cox £ 22.50 Keith Ratcliffe £ 22.50 £ 45.00
Page 12 of 13
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2024 (continued)
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF HIGHWORTH LIONS CLUB
Page 13 of 13
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
(Registered Number 285690)
Statement of Financial Activities for the year ended 30 June, 2024
| Notes 2024 £ Incoming Funds Donations 1,444 Fund Raising 3,427 Shop receipts 65,844 Investment Income 2,241 Other - Total incoming Resources 72,956 Resources Expended Direct Charitable Expenditure Mini Bus Expenses 2.1 3,942 Charitable Grant Expenditure 2.2 29,718 Other Expenditure Fund Raising Costs 3.1 1,024 Shop Expenses 3.2 18,699 Management and Administration 3.3 2,190 Total Resources Expended 55,573 Net Surplus/ (Deficit) for Year 5 17,383 |
2023 £ 2,112 4,951 52,821 1,065 - 60,948 3,131 21,587 490 16,284 2,670 44,162 16,786 |
|---|---|
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 2024.
The Accounts were approved by the Trustees and signed on their behalf.
Charity P&L
Page 1
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
(Registered Number 285690)
Balance Sheet as at 30 June, 2024
| Note £ Fixed Assets Ford Transit Minibus 6 3,331 Ford Transit Van 6 735 Current Assets Investments 7 99,374 Debtors 8 175 Gift Voucher 15 Cash in hand & Petty Cash 8 1,471 Total Assets 11 Current Liabilities Provision 9 1,028 Creditors 9 3,723 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 |
2024 £ £ 3,701 817 4,066 78,443 383 15 1,237 101,035 105,101 926 1,704 4,751 96,284 100,350 36,847 54,837 4,066 4,600 100,350 |
2023 £ |
|---|---|---|
| 4,518 | ||
| 80,078 | ||
| 84,596 | ||
| 2,631 | ||
| 77,448 | ||
| 81,966 | ||
| 36,847 37,001 4,518 3,600 |
||
| 81,966 |
Charity Balance Sheet
Page 2
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
(Registered Number 285690)
Notes to the Accounts for the year ended 30 June, 2024
| 2 Direct Charitable Expenditure £ 2.1 Mini Bus Expenses 2.1.1 Insurance, Tax, Mot cert, fuel 1,993 2.1.2 Repairs and maintenance 1,449 2.1.3 Depreciation 370 2.1.4 Other 131 2.2 Charitable Grants and Expenditure 2.2.1 Local Needs 15,188 2.2.2 Defibrillator project 617 2.2.3 Youth Projects 500 2.2.4 National Organizations 3,438 2.2.5 Lions Clubs Appeals 2,600 2.2.6 Vouchers for the Elderly 3,378 2.2.7 Elderly and Disabled 1,270 2.2.8 Trauma Teddies - 2.2.9 Other activities 277 2.2.10 Local Hospices 1,500 2.2.11 Football 950 3 Other Expenditure £ 3.1 Fund Raising Costs 3.1.1 Fund Raising Activity Costs 923 3.1.2 Insurances (Sleigh) 101 3.2 Shop Expenses 3.2.1 Rent 6,720 3.2.2 Electricity 1,061 3.2.3 Water 285 3.2.4 Repairs and Maintenance 1,803 3.2.5 Equipment and Supplies 617 3.2.6 Depreciation on Van 82 3.2.7 Van running costs – repairs, fuel, insurance etc. 1,959 3.2.8 Sundries 329 3.2.9 Telephone 367 3.2.10 Waste Disposal 1,059 3.2.11 Advertising 735 3.2.12 Insurances 664 3.2.13 Sum up / Banking Fees 487 3.2.14 Delapidation and Insurance excess provision 1,000 3.2.14 Other 1,531 3.3 Management and Administration Under accrual of Independent Examination of A/cs YE 2023 154 Independent Examination of Accounts YE 2024 Accrual 1,028 Administration expenses 1,008 |
£ |
|---|---|
| 3,942 | |
| 29,718 | |
| £ | |
| 1,024 | |
| 18,699 | |
| 2,190 |
Charity Notes 1
Page 3
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 452
6 Fixed Assets
| Mini Bus Van Cost on Purchase 28,222 11,495 Depreciation as at 30/06/23 24,521 10,678 Add – charge for year 370 82 Depreciation as at 30/06/24 24,891 10,760 Net Book value as at 30/06/24 3,331 735 Prior Year Net Book value as at 30/06/23 3,701 817 |
Total |
|---|---|
| 39,717 35,199 452 35,651 4,066 |
|
| 4,518 |
7 Investments
These monies are deposited with the Coventry Building Society and CAF.
8 Debtors
Amounts due to be received within the year:
| Unbanked Shop Cash Takings - 18/06 to 30/06 1,471 Unbanked Gross SumUp Takings - 27/06 to 30/06 49 Unbanked Shop - Non-Till Income 74 Owed by Club account 52 s Amounts falling due within the year: Provision - Audit fees for YE 2024 1,028 Unpresented Minibus Expenditure 106 Unpresented Shop Sundries 20 Unpresented Shop Expenses & Equipment 197 Unpaid SumUp Fees (27/06 - 30/06) 1 Unpaid donations out 3,400 |
|
|---|---|
| 1,646 | |
| 1,028 | |
| 3,723 |
9 Creditors
10 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 Movement Transfers 36,847 - 3,572 - 3,572 - 25,819 - 25,819 - 47,227 47,227 - 3,600 1,000 37,001 17,835 4,518 452 - |
Car’d f’wd |
|---|---|---|
| 36,847 - - - 4,600 54,836 |
||
| 4,066 | ||
| 81,966 18,383 - |
100,350 |
Charity Notes 1
Page 4
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
(Registered Number 285690)
Notes to the Accounts for the year ended 30 June, 2024
| 10 Continued: Reserve Fund movement Analysis as at 30 June 2024 MINI BUS £ Income Donations - Transfer from Reserve Fund 3,572 Less, expenditure Insurance, Tax, MoT cert, fuel, maintenance 1,993 Repairs and Maintenance 1,449 Other 131 Net surplus transferred to the Mini Bus Operating Fund CHARITY £ Income Donations 1,444 Bank Interest 2,241 Fund Raising 3,427 Reserve Transfer (Net) 25,819 Less, expenditure Local Needs 15,188 Defibrillator project 617 Youth Projects 500 National Organizations 3,438 Lions Clubs Appeals 2,600 Vouchers for the Elderly 3,378 Elderly and Disabled 1,270 Trauma Teddies - Other activities 277 Insurances (Sleigh) 101 Management & Admin costs 2,190 Local Hospices 1,500 Fundraising Activity Costs 923 Football 950 Net surplus transferred to Charity Fund |
2024 £ |
|---|---|
| 3,572 | |
| 3,572 | |
| - | |
| £ | |
| 32,932 | |
| 32,932 | |
| - |
Charity Notes 2
Page 5
SHOP
| SHOP Income Sales Wilcox Textiles World of Books Other Less, Expenditure Electricity Water Repairs and Maintenance Equipment and Supplies Van insurance, MoT cert, tax, repairs etc, fuel Telephone Waste Disposal Sundries Delapidation and Insurance excess provision 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 |
£ 63,764 1,973 107 0 1,061 285 1,803 617 1,959 367 1,059 329 1,000 1,531 664 735 6,720 487 47,227 25,819 3,572 |
£ |
|---|---|---|
| 65,844 | ||
| 65,844 | ||
| 0 | ||
| 47,227 | ||
| 29,392 | ||
| 17,835 |
Charity Notes 2
Page 6
HIGHWORTH AND DISTRICT LIONS CLUB
CLUB ACCOUNTS
Income and Expenditure for the year ended 30 June, 2024
| 2024 | 2024 | 2023 | 2023 | |||||
|---|---|---|---|---|---|---|---|---|
| Income | Notes | £ | £ | £ | £ | |||
| 1.1 | Subscriptions | £ | 436 |
£ | 430 |
|||
| 1.2 | Charity expenses transferred to Administration a/c | £ | - |
£ | 363 |
|||
| 1.3 | Interest received | £ | 41 |
£ | 25 |
|||
| 1.4 | Social | £ | 1,534 |
£ | 1,100 |
|||
| 1.5 | Refund from Lions International | £ | - |
£ | - |
|||
| 1.6 | Donations | £ | 366 |
£ | 50 |
|||
| n/a | 2022 receipts in advance from balance sheet | £ | - |
£ | 96 |
|||
| 1.8 | Sale of Club clothing | £ | - |
£ | 61 |
|||
| 1.9 | Tail Twister | £ | 11 |
£ | 84 |
|||
| 1.10 | Misc | £ | 80 |
£ | - |
|||
| 1.11 | Prior year correction | £ | - |
£ | 127 |
|||
| 2,468 £ |
2,337 £ |
|||||||
| Expenditure | ||||||||
| 2.1 | International Dues | £ | 366 |
£ | 582 |
|||
| 2.2 | Multiple District Dues | £ | 312 |
£ | 396 |
|||
| 2.3 | District Dues | £ | 86 |
£ | 131 |
|||
| 2.4 | Joining fees | £ | 28 |
£ | - |
|||
| 2.5 | Insurances | £ | 18 |
£ | 18 |
|||
| n/a | Examination of Accounts Y/E 2022 | £ | - |
£ | 250 |
|||
| 2.6 | Examination of Accounts Y/E 2023 Over Accrual release | -£ | 5 |
£ | - |
|||
| 2.7 | Examination of Accounts Y/E 2024 Accrual | £ | 303 |
£ | 275 |
|||
| 2.8 | Recruiting expenses | £ | - |
£ | 41 |
|||
| 2.9 | Club Clothing purchases | £ | - |
£ | 96 |
|||
| 2.10 | Member Recognition Gifts | £ | 33 |
£ | 184 |
|||
| 2.11 | Social Events | £ | 1,924 |
£ | 1,530 |
|||
| 2.12 | Misc | £ | 107 |
£ | 47 |
|||
| 3,172 £ |
3,550 £ |
|||||||
| Net surplus/(Deficit) for the year | 703 -£ |
1,213 -£ |
Club Acct P&L
Page 7
HIGHWORTH AND DISTRICT LIONS CLUB
CLUB ACCOUNTS
Balance Sheet as at 30 June, 2024
| 2024 | 2024 | 2023 | 2023 | ||||
|---|---|---|---|---|---|---|---|
| ASSETS | Notes | £ | £ | £ | £ | ||
| Bank - Barclays Community Account | C1.1 | £ | 590 |
£ | 2,050 |
||
| Bank - CAF Gold Account | C1.2 | £ | 1,704 |
£ | 937 |
||
| Bank | £ | - |
|||||
| Debtor - unbanked cheque Subs | £ | 45 |
|||||
| 2,294 £ |
3,032 £ |
||||||
| Less, liabilities | |||||||
| Creditors | C1.3 | £ | 52 |
£ | 19 |
||
| Provision - Accounts audit Y/E 23 | £ | - |
£ | 275 |
|||
| Provision - Accounts audit Y/E 24 | C1.4 | £ | 303 |
||||
| Receipts in advance | C1.5 | £ | 45 |
£ | 140 |
||
| 400 £ |
434 £ |
||||||
| Net Assets | 1,894 £ |
2,598 £ |
|||||
| Represented by: | |||||||
| Administration Funds | |||||||
| Surplus brought forward | £ | 2,598 |
£ | 3,811 |
|||
| Surplus/(Deficit) for year | -£ | 703 |
-£ | 1,213 |
|||
| Surplus carried forward | 1,894 £ |
2,598 £ |
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 2024.
The Accounts were approved by the Trustees and signed on their behalf.
Club Accts Balance Sheet
Page 8
HIGHWORTH AND DISTRICT LIONS CLUB FUND
Notes to the Accounts for the year ended 30 June, 2024
C1.1 Barclays balance as at 30 June 2024.
C1.2 CAF balance as at 30 June 2024.
C1.3 Repayment of Club expenses paid from Chartity account.
- C1.4 The Provision represents an estimate of the audit fees payable for auditing the accounts for year ended 30 June 2024.
C1.5 Subscriptions received in advance for 2024/5 have been deferred, analysis below:
| Frieda Cox Keith Ratcliffe |
£ 22.50 £ 22.50 £ 45.00 £ |
|---|---|
Club Notes YE 2024
Page 9
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 2024 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
…………………………………….
30.12.2024