## **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. Page 1 of 13 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 Page 2 of 13 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. Page 3 of 13 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 Page 4 of 13 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| ||| Page 5 of 13 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| Page 6 of 13 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| |||| |||-| Page 7 of 13 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| ||| Page 8 of 13 ## 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| Page 9 of 13 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| Page 10 of 13 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 Page 11 of 13 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. Page 12 of 13 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** Page 13 of 13