HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND Trustees’ Report for the year ended 30 June, 2025
The Trustees present their Report and Accounts for the year ended 30 June, 2025
The Trustees who served throughout the year were:
Mr. N. Little (President)
Ms Melanie Davenport (Secretary, until 27 June 2025, now member Trustee)
Mr Jason Griffiths (Treasurer, resigned 1 January 2025
Mrs Kerenza McSweeney (Treasurer, appointed 1 January 20025
Mr Brian Donovan (Secretary, from 27 June 2025 onwards)
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.
The demand for our Minibus, which is available for non-profit community use is steady, with several local groups making regular use.
Demand has also been seen for the deployment of the shop van to collect donated item for other local charities.
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.
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HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2025 (continued)
Financial Review.
The Trust Fund has a net surplus in the year of £12,803 . This increased the total funds carried forward to £113,138
Future Developments
In common with other Lions Clubs across the UK, the Highworth and District Lions Club has been struggling to maintain and grow its membership, but we are adding new members. This is essential if the Club is to maintain its existing activities and remain a viable entity. Recent recruitment has included a new Treasurer, and at the end of the year a new Secretary.
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 Keith A Farmer ACIB.
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.
10 / 06 / 2026 .
Brian Donovan, Secretary
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HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2025 (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 |
2025 £ 1,167 3,369 59,945 2,776 67,257 4,414 28,209 934 18,577 2,320 54,454 12,803 |
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 |
The notes on pages 5-9 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, 2025 (continued)
HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Balance Sheet as at 30 June, 2024
| Note £ Fixed Assets Ford Transit Minibus 6 2,998 Ford Transit Van 6 662 Current Assets Investments 7 109,946 Debtors 8 22 Gift Voucher - Cash in hand & Petty Cash 8 657 Total Assets 11 Current Liabilities Provision 9 1,093 Creditors 9 53 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 |
2025 £ £ 3,331 735 3,660 99,374 175 15 1,471 110,624 114,284 1,028 3,723 1,146 109,478 113,138 36847 68031 3,660 4,600 113,138 |
2024 £ |
|---|---|---|
| 4,066 | ||
| 101,035 | ||
| 105,101 | ||
| 4,751 | ||
| 96,284 | ||
| 100,350 | ||
| 36,847 54,837 4,066 4,600 |
||
| 100,350 |
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.
10 / 06 / 2026 .
Brian Donovan, Secretary
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HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2025 (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 2,021 Repairs and maintenance 1,894 Depreciation 333 Other 166 2.2 Charitable Grants and Expenditure Local Needs 7,897 Defibrillator project 2,238 Youth Projects 1,272 National Organizations 5,830 Lions Clubs Appeals 4,500 Vouchers for the Elderly 4,825 Elderly and Disabled 1,620 Trauma Teddies Other activities 28 Local Hospices Football 3 Other Expenditure 3.1 Fund Raising Costs Fund Raising Activity Costs 816 Insurances (Sleigh) 118 3.2 Shop Expenses Rent 6,720 Electricity 1,298 Water 250 Repairs and Maintenance 2,181 Equipment and Supplies 187 Depreciation on Van 74 Van running costs – repairs, fuel, insurance etc. 2,725 Sundries 406 Telephone 417 Waste Disposal 611 Advertising 766 Insurances 710 Sum up / Banking Fees 452 Dilapidation and Insurance excess provision |
£ |
|---|---|
| 4,414 | |
| 28,209 | |
| 934 | |
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HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2025 (continued)
| Other 1,780 anagement and Administration Under accrual of Independent Examination of A/cs YE 2024 44 Independent Examination of Accounts YE 2025 Accrual 1,093 Administration expenses 1,184 |
|
|---|---|
| 18,577 | |
| 2,320 |
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
| 5 Net Income for year £ This is stated after charging: Depreciation 407 6 Fixed Assets £ £ Minibus Van Cost on Purchase 28,222 11,495 Depreciation as at 30/06/24 24,891 10,760 Add – charge for year 333 74 Depreciation as at 30/06/25 25,224 10,834 Net Book value as at 30/06/25 2,998 662 Prior Year Net Book value as at 30/06/24 3,331 735 |
£ £ Total |
| 39,717 | |
| 35,651 | |
| 407 | |
| 36,058 | |
| 3,660 | |
| 4,066 |
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 - 24/06 to 30/06 552 Gross SumUp Takings - 27/06 to 30/06 105 Unbanked Shop - Non-till Income - Unbanked cash donations 30 Owed by Club account 22 |
£ |
|---|---|
| 679 |
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HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2025 (continued)
| 9 Creditors £ Amounts falling due within the year: Provision - Audit fees for YE 2024 1,093 Unpresented Minibus Expenditure - Unpresented Shop Sundries 10 Unpresented Shop Expenses & Equipment 41 Unpaid SumUp Fees (27/06 - 30/06) 2 Unpaid donations out - |
£ |
|---|---|
| 1,093 | |
| 53 |
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 -4,081 4081 Charity -24,151 24,151 Shop 41,442 -41,442 Shop Set Aside Fund 4,600 - Reserve Fund 54,836 -15 13,210 Capital-Fixed Assets 4,066 -407 100,350 12,788 MINIBUS £ Income Donations - Transfer from Reserve Fund 4,081 Less, expenditure Insurance, Tax, MoT cert, fuel, maintenance 2,021 Repairs and Maintenance 1,894 Other 166 Net surplus transferred to the Mini Bus Operating Fund |
Brt. F.wd Movement Transfers £ £ £ 36,847 -4,081 4081 -24,151 24,151 41,442 -41,442 4,600 - 54,836 -15 13,210 4,066 -407 |
Car’d f’wd |
|---|---|---|
£ |
||
| 36,847 | ||
| - | ||
| - | ||
| - | ||
| 4,600 | ||
| 68,031 | ||
| 3,660 | ||
| 100,350 12,788 |
113,138 | |
| £ |
||
| 4,081 | ||
| 4,081 | ||
| - |
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HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2025 (continued)
| 10 Continued: Reserve Fund movement Analysis as at 30 June 2024 2025 CHARITY £ Income Donations 1,167 Bank Interest 2,776 Fund Raising 3,369 Reserve Transfer (Net) 24,151 Less, expenditure Local Needs 7,897 Defibrillator project 2,238 Youth Projects 1,272 National Organizations 5,830 Lions Clubs Appeals 4,500 Vouchers for the Elderly 4,825 Elderly and Disabled 1,620 Trauma Teddies Other activities 28 Insurances (Sleigh) 118 Management & Admin costs 2,320 Local Hospices Fundraising Activity Costs 816 Football Net surplus transferred to Charity Fund SHOP Income Sales 58,902 Wilcox Textiles 916 World of Books 128 Other - Less, Expenditure Electricity 1,298 Water 250 Repairs and Maintenance 2,181 Equipment and Supplies 187 Van insurance, MoT,, tax, repairs. fuel etc. 2,725 |
£ |
|---|---|
| 31,463 | |
| 31,463 | |
| 0 | |
| 59,945 | |
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HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2025 (continued)
| Telephone Waste Disposal Sundries Dilapidation 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 Minibus operating account Net surplus transferred to Reserve Fund |
417 611 406 1,780 710 766 6,720 452 41,442 24,151 4,081 |
|
|---|---|---|
| 59,945 | ||
| 0 | ||
| 41,442 | ||
| 28,232 | ||
| 13,210 |
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HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2025 (continued)
HIGHWORTH AND DISTRICT LIONS CLUB
CLUB ACCOUNTS
Income and Expenditure for year ended 30 June, 2024
| 2025 | 2025 | 2024 | 2024 | ||||
|---|---|---|---|---|---|---|---|
| Income | Notes | £ | £ | £ | £ | ||
| 1.1 | Subscriptions | 633 | 436 | ||||
| Charity expenses transferred | |||||||
| 1.2 | to Administration a/c | - | |||||
| 1.3 | Interest received | 41 | |||||
| 1.4 | Social | 1,534 | |||||
| Refund from Lions | |||||||
| 1.5 | International | - | |||||
| 1.6 | Donations | 379 | 366 | ||||
| 2022 receipts in advance from | |||||||
| n/a | balance sheet | - | |||||
| 1.8 | Sale of Club clothing | - | |||||
| 1.9 | Tail Twister | 11 | |||||
| 1.10 | Misc | 80 | |||||
| 1.11 | Prior year correction | - | |||||
| 1,032 | 2,468 | ||||||
| Expenditure | |||||||
| 2.1 | International Dues | 486 | 366 | ||||
| 2.2 | Multiple District Dues | 410 | 312 | ||||
| 2.3 | District Dues | 113 | 86 | ||||
| 2.4 | Joining fees | 27 | 28 | ||||
| 2.5 | Insurances | 28 | 18 | ||||
| Examination of Accounts Y/E | |||||||
| n/a | 2023 Over Accrual release | -5 | |||||
| Examination of Accounts Y/E | |||||||
| n/a | 2024 Accrual | 303 | |||||
| Examination of Accounts Y/E | |||||||
| 2.6 | 2024 Under Accrual | 18 | |||||
| Examination of Accounts Y/E | |||||||
| 2.7 | 2025 Accrual | C1.0 | 327 | ||||
| 2.8 | Recruiting expenses | - | |||||
| 2.9 | Club Clothing purchases | - | |||||
| 2.10 | Member Recognition Gifts | 33 | |||||
| 2.11 | Social Events | 1,924 | |||||
| 2.12 | Misc | 5 | 107 | ||||
| 1,412 | 3,172 | ||||||
| Net surplus/(Deficit) for the year | -380 | -703 |
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HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2025 (continued)
HIGHWORTH AND DISTRICT LIONS CLUB
CLUB ACCOUNTS
Balance Sheet as at 30 June, 2024
| 2025 | 2025 | 2024 | 2024 | ||
|---|---|---|---|---|---|
| ASSETS | Notes | £ | £ | £ | £ |
| Bank - Barclays Community Account | C2.1 | 1,267 | 590 | ||
| Bank - CAF Gold Account | C2.2 | 586 | 1,704 | ||
| Bank | 100 | ||||
| 1,953 | 2,294 | ||||
| Less, liabilities | |||||
| Creditors | C2.3 | 22 | 52 | ||
| Provision - Accounts audit Y/E 24 | - | ||||
| Provision - Accounts audit Y/E 25 | C2.4 | 327 | 303 | ||
| Receipts in advance | C2.5 | 90 | 45 | ||
| 438 | 400 | ||||
| Net Assets | 1,515 | 1,894 | |||
| Represented by: | |||||
| Administration Funds | |||||
| Surplus brought forward | 1,894 | 2,598 | |||
| Surplus/(Deficit) for year | -380 | -703 | |||
| Surplus carried forward | 1,515 | 1,894 |
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 2025.
The Accounts were approved by the Trustees and signed on their behalf.
10 / 06 / 2026 .
Brian Donovan, Secretary
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HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2025 (continued)
HIGHWORTH AND DISTRICT LIONS CLUB
Notes to the Accounts for the year ended 30 June, 2024
-
C1.0 The approach to recognising the audit fees for the accounts being prepared has not changed and is accrued in the year being prepared as a known liability. It is deemed more prudent to recognise these costs in light of reducing reserves.
-
C2.1 Barclays balance as at 30 June 2025.
-
C2.2 CAF balance as at 30 June 2025.
-
C2.3 Repayment of Club expenses paid from Charity account.
-
C2.4 The Provision represents an estimate of the audit fees payable for auditing the accounts for year ended 30 June 2025.
-
C2.5 Subscriptions received in advance for 2024/6 have been deferred.
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HIGHWORTH AND DISTRICT LIONS CLUB CHARITY TRUST FUND
Trustees’ Report and Accounts for the year ended 30 June, 2025 (continued)
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF HIGHWORTH LIONS CLUB
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