## **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