**LIONS CLUBS INTERNATIONAL MD105**
**SIGHT CONSERVATION PROGRAMME**
**“LIONS SIGHT SAVERS”**
**REPORT AND FINANCIAL STATEMENTS**
**YEAR ENDING 30[th] JUNE 2024**
**Charity No 286225**
**Page 2**
**LIONS CLUBS INTERNATIONAL MD105**
**SIGHT CONSERVATION PROGRAMME**
## **CONTENTS**
- 3 Legal and administrative information
- 4-5 Trustees’ Report
- 6 Independent Examiner’s Report
- 7 Statement of Financial Activities
- 8 Balance Sheet
- 9-11 Notes forming part of the financial statements.
Page 3
## **LIONS CLUBS INTERNATIONAL MD105**
## **SIGHT CONSERVATION PROGRAMME**
## **LEGAL AND ADMINISTRIVE INFORMATION**
Trustees David Pope Patrick Hamblin Susan Taylor Secretary David Firth
Charity Officers Lions Sight Savers 35 Perrymount Road Haywards Heath West Sussex RH16 3BW Independent Paula Mellows FMAAT Examiner 8 Wedgewood Close Lincoln LN6 3LS
Bankers HSBC 40 South Road Haywards Heath West Sussex RH16 3AR
age 4
P
**LIONS CLUBS INTERNATIONAL MD105**
## **SIGHT CONSERVATION PROGRAMME**
## **TRUSTEES’ REPORT**
## **FOR THE YEAR ENDING 30[th] JUNE 2024**
The Trustees present their report along with the financial statements of the Charity for the year ended 30[th] June 2024. The financial statements have been prepared in accordance with the accounting policies set out on page 9.
And comply with the charity’s trust deed and applicable law.
## **Trustees**
The Trustees’ names on page 3 have served throughout the year, unless otherwise stated. Appointment of Trustees is governed by the Trust Deed of the Charity. The board of Trustees is authorised to appoint new Trustees to fill vacancies arising through resignation or death of an existing Trustee.
## **Investment powers**
The Trust Deed authorises the Trustees to make and hold investments using the general funds of the Charity, but no such funds are presently held.
## **Constitution, objects and policies**
The Charitable Trust is constituted by Trust Deed, and its object is the funding of activities to further the cure and prevention of blindness.
The policy of the Charitable Trust continues to be to seek additional finance and support to further its object.
## **Development, activities and financial review**
The Trustees consider that the performance of the Charity this year has been satisfactory, Donations received have increased by £17,547 to £31,400. Direct charitable expenditure has increased to £ £38.000.
The Charity continues to receive donations which are designated to support the eye health work across Africa and South Asia. These designated amounts are paid to Sightsavers at appropriate times, totalling £38,000 in the current year.
## **Voluntary assistance received.**
Sightsavers provides all administration for the Charity free of charge.
D Firth Trustee
**LIONS CLUBS INTERNATIONAL MD105** Page 5 **SIGHT CONSERVATION PROGRAMME**
## **TRUSTEES’ REPORT FOR THE YEAR ENDING 30[th] JUNE 2024`**
## **Risk management.**
The Trustees actively review the major risk which the Charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks faced by the Charity and confirm that they have established systems to mitigate the significant risks.
## **Statement of Trustees’ responsibilities**
Law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which gives a true and fair view of the Charities financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the Trustees are required to:
- (a) select suitable accounting policies and apply them consistently.
- (b) make judgements and estimates that are reasonable and prudent.
- (c) state whether applicable accounting standards and statements of recommended practise have been followed, subject to any departures disclosed and explained in the financial statements.
- (d) Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Charity will continue in operation.
The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Approval**
This report was approved by the Trustees on the and signed on their behalf.
## D Firth
Page 6
**SIGHT CONSERVATION PROGRAMME**
## **INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES**
## **ON THE ACCOUNTS FOR THE YEAR ENDED 30[th] JUNE 2024**
I have examined the accounts on pages seven and eight and the related notes on pages nine to eleven. These financial Statements have been prepared under the accounting policies set out therein.
## **Respective responsibilities of Trustees and auditors**
As the Charity’s Trustees you are responsible for the preparation of the accounts; you consider that the
audit requirements of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43(7)(b) of the Act, 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 Commissioners. 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 I do not express an audit opinion on the view given by the accounts.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention:
1. Which gives me reasonable cause to believe that in any material respect the Trustees have not met the requirements
- a) To keep the accounting records in accordance with section 41 of the 1993 Act; section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations; and
- (b) To prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act, section 44 (1) (b) of the 2005 Act and Regulation 8 of the 2006 Accounts Regulations; or
2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**Paula Mellows FMAAT**
**Page 7**
## **SIGHT CONSERVATION PROGRAMME**
## **FOR THE YEAR ENDING 30[th] JUNE 2024**
|
**Income**
Club Donations
CAF Donations
Investment income
**Total Income**
**Expenditure**
Donations made to Sight Savers
**Total Expenditure**
Net movement in funds for the year
Total funds brought forward
Total funds carried forward|2024
2023
31,310
17,861
25
299 20
**31,634 17,881**
38,000
10,000
**38,000**
**10,000**
(6367) 7,881
18,080 10,199
11,714 18,080|
|---|---|
There were no recognized gains or losses for 2023 or 2024 other than those included in the Statement of Financial Activities
**Page 8**
|
|**LIONS CLUBS INTERNATIONAL MD105**|
|---|---|
||
**SIGHT CONSERVATION PROGRAMME**|
||
**BALANCE SHEET AT 30th JUNE 2024**
|
|
|
20242023
|
|**Current Assets**|
|
|
Cash at bank and in hand11,714 18080||
|
Creditors:|
**-**
**-**|
|
Net Assets
|
11,714 18,080|
|
**Total Funds**|
**11,714 18,080**|
|Approved by the Trustees on the and signed on their behalf.
||
|
D Firth||
|Trustee
||
Page 9
**LIONS CLUBSINTERNATIONAL MD105**
**SIGHT CONSERVATION PROGRAMME**
**NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDING 30[th] JUNE 2024**
## **1 ACCOUNTING POLICES**
## **1.1 Basis of preparation of financial statements**
These financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2005). In preparing the financial statements the Charity follows best practise as laid down in Statements of Recommended Practise “Accounting and Reporting for Charities (SORP 2005).”
## **1.2 Incoming resources**
Income from donations is recognised on the day of receipt.
Investment income is recognised on the day it is credited to the bank account.
## **1.3 Resources expended.**
All expenditure is recognised on the accrual’s basis.
## **1.4 Foreign currencies**
Transactions in foreign currencies are translated at rates prevailing at the date of the transaction.
## **1.5 Taxation**
The Charity is regarded b **y** the Inland Revenue as exempt from taxation in accordance with provisions of the Taxes Act.
## **1.6 Funds**
Restricted funds are funds that have been given for particular purposes and projects.
Page 10
|||Page 10|Page 10|
|---|---|---|---|
|||**LIONS LUBS INTERNATIONAL MD105**||
|||**SIGHT CONSERVATION PROGRAMME**||
|||**NOTES TO THE FINANCIAL STATEMENT**||
|||**FOR THE YEAR ENDED 30th JUNE**|**2024**|
|**2**|
**DONATIONS**|||
|||**2024** **2023**|
|
||Core eye health Services|
31,335 10,681
||
|**3**|**INVESTMENT INCOME**|
||
||Bank Interest|
299
|20|
|**4**|
**CHARITABLE ACTIVITIES**
|||
||Core eye health Services|
31,634 17,881
||
|**5**|**GOVERNANCE COSTS**|
Nil|Nil|
|**6**
|**CREDITORS: amounts falling due within one year**
|||
||Accrued expenses
|
Nil
|Nil|
**Page 11**
**LIONS CLUBS INTERNATIONAL MD105**
**SIGHT CONSERVATION PROGRAMME NOTES TO THE FINANCIAL ACCOUNTS FOR THE YEAR ENDED 30[th] JUNE 2024 2024 2023 FUNDS** Reserves on 1[st] July 2023 18,080 10,199 Reserves on 30[th] June 2024 11,714 18,080