**LIONS CLUBS INTERNATIONAL DISTRICT 105A CHARITABLE TRUST**
## **TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2025**
## **The Trustees present their report and financial statements for the year ended 30 June 2025**
## **LEGAL AND ADMINISTRATIVE DETAILS**
|**Status**|**The Charitable Trust was created under a Declaration of Trust dated 6 January 1986 and**|
|---|---|
||**is registered with The Charity Commission under registration number 294186.**|
|**Trustees**|**District Governor 2025/26**
**Harvinder Virdee - appointed July 2025**|
||**District Secretary 2025/26**
**Kavaljit Dev - re-appointed July 2025**|
||**District Treasurer 2025/26**
**Kunal Vyas - re-appointed July 2025**|
||**The Trustees are the individuals holding office as District Governor, District Secretary,**|
||**District Treasurer and such other offices as appointed by the District 105A Cabinet.**|
|**Correspondent**|**Kunal Vyas, c/o Euro Ashfords, 2nd Floor, 39 Ludgate Hill, London EC4M 7JN**|
|**Independent ExamineChapmans Associates Ltd**
**Chartered Accountants**||
||**9 Churchill Court, 58 Station Road, North Harrow, Middlesex, HA2 7SA**|
|**Main Bankers**|**Barclays Bank Plc**|
||**North East London Business Group**|
||**P O Box 16294**|
||**1-2 Trinity Way, Chingford**|
||**London E4 8US**|
## **ACTIVITIES AND REVIEW OF THE YEAR**
**The Charity's principal activities are those of receiving donations and payments from Lions Clubs in District 105A and distributing them as nominated to Lions Clubs International, Multiple District 105 and District 105A initiatives. Details of funds received and disbursed are set out in Note 2 of the attached accounts.**
## **TRUSTEES' RESPONSIBILITIES**
**The Trustees are required by law to prepare accounts for each of the financial year which give a true and fair view of the state of affairs of the charity at the end of the year and of the results for the year then ended.**
**In preparing those accounts, the Trustees are required to select suitable accounting policies and apply them on a consistent basis, making judgments and estimates that are prudent and reasonable. The Trustees must also prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue its operations.**
**The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 1993.**
**The Trustees 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.**
**Approved by the Trustees on _____________________________** 2nd January 2026 **and signed on their behalf by Lion Harvinder Virdee…......................................................... District Governor 2025/2026**
**page 3**
**LIONS CLUBS INTERNATIONAL DISTRICT 105A ADMINISTRATION ACCOUNT**
## **INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 30 JUNE 2025**
|**INCOME**
**Multiple District Dues @ £35 (£35) per member**
**Multiple District Insurance @ £7 per member (£44.25) per club**
**MD105 Youth Fund @ £6.00 per member (£4.00)**
**Dist Admin Fund @ £4.88 (£5.12)per member**
**Dist Conv Fund @ £6.40 (£5.96)per member**
**Dist 105A News @ £0.80 (£1) per member**
**District Youth Fund @ £40 per club (£40) 63 Clubs(63 Clubs)**
**Affinity card commission (net)**
**Bank deposit interest (net)**
**EXPENDITURE**
**Multiple District Dues, Insurance and Youth Fund**
**District Officers**
**District Secretariat**
**District Governor**
**District Hospitality**
**District Hospitality(Twining Convention)**
**District Cabinet meetings**
**District Seminars & forums**
**105A News**
**Supplies and Regalia**
**District Website**
**Symposium**
**District Youth Fund**
**District Convention Fund**
**Club Formation**
**Depreciation - Equipment, fixtures and fittings(4 Yrs St Line)**
**(DEFICIT) SURPLUS FOR THE YEAR**
**ADMIN FUND**
**105A NEWS FUND**
**DISTRICT CONVENTION FUND**|**£**
**£**
**41,997.00**
**8,372.50**
**7,181.00**
**57,550.50**
**5,856.00**
**7,680.00**
**960.00**
**2,520.00**
**17,016.00**
**0.00**
**429.85**
**429.85**
**74,996.35**
**57,550.50**
**711.58**
**1,880.00**
**509.71**
**684.00**
**468.85**
**300.00**
**351.62**
**246.04**
**1,193.90**
**457.44**
**300.00**
**2,520.00**
**7,684.41**
**0.00**
**170.00**
**75,028.05**
**-31.70**
**197.60**
**-741.25**
**713.96**
**-4.41**
**-31.70**
**2024/2025**|**£**
**£**
**43,242.50**
**2,787.75**
**4,942.00**
**50,972.25**
**6,327.23**
**7,362.03**
**1,235.59**
**2,520.00**
**17,444.84**
**0.00**
**386.32**
**386.32**
**68,803.41**
**50,972.25**
**960.12**
**1,836.50**
**117.50**
**300.00**
**0.00**
**240.00**
**287.80**
**677.00**
**507.95**
**511.80**
**0.00**
**2,520.00**
**7,357.62**
**0.00**
**0.00**
**66,288.54**
**2,514.87**
**1,951.87**
**558.59**
**4.41**
**2,514.87**
**2023/2024**|**£**
**£**
**43,242.50**
**2,787.75**
**4,942.00**
**50,972.25**
**6,327.23**
**7,362.03**
**1,235.59**
**2,520.00**
**17,444.84**
**0.00**
**386.32**
**386.32**
**68,803.41**
**50,972.25**
**960.12**
**1,836.50**
**117.50**
**300.00**
**0.00**
**240.00**
**287.80**
**677.00**
**507.95**
**511.80**
**0.00**
**2,520.00**
**7,357.62**
**0.00**
**0.00**
**66,288.54**
**2,514.87**
**1,951.87**
**558.59**
**4.41**
**2,514.87**
**2023/2024**|
|---|---|---|---|
|||||
||||**2,514.87**|
||||**1,951.87**
**558.59**
**4.41**|
||||**2,514.87**|
**page 1**
## **LIONS CLUBS INTERNATIONAL DISTRICT 105A CHARITABLE TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025**
|Donations and collections
Investment income
Fund balances brought forward
Charitable disbursements
Fund balances carried forward
**represented by:**
**BANK BALANCES**
Barclays Bank plc
Current
Barclays Bank plc
Deposit|**2024/2025**
**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**-**
**188,721.66**
**188,721.66**
**1,659.46**
**-**
**1,659.46**
**1,659.46**
**188,721.66**
**190,381.12**
**25,719.41**
**79,708.62**
**105,428.03**
**27,378.87**
**268,430.28**
**295,809.15**
**-13,808.45**
**-202,146.98**
**-215,955.43**
**13,570.42**
**66,283.30**
**79,853.72**
**2024/2025**
**£**
**713.41**
**79,140.31**
£
**79,853.72**|**2023/2024**
**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**-**
**83,633.82**
**83,633.82**
**897.92**
**-**
**897.92**|**2023/2024**
**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**-**
**83,633.82**
**83,633.82**
**897.92**
**-**
**897.92**|
|---|---|---|---|
|||**897.92**
**83,633.82**
**84,531.74**
**24,821.49**
**87,346.50**
**112,167.99**||
|||**25,719.41**
**170,980.32**
**196,699.73**
**-**
**-91,271.70**
**-91,271.70**||
|||**25,719.41**
**79,708.62**
**105,428.03**||
||£|£|**2023/2024**
**£**
**14,138.73**
**91,289.30**|
||||**105,428.03**|
## **LIONS CLUBS INTERNATIONAL DISTRICT 105A CHARITABLE TRUST**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LIONS CLUBS INTERNATIONAL DISTRICT 105A CHARITABLE TRUST**
We report on the accounts of the Trust for the year ended 30th June 2025, which are set out on Pages 4 and 5
## **Respective responsibilities of trustees and examiners**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required under Section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
## **It is our responsibility to:**
- examine the accounts under Section 145 of the 2011 Act;
- to follow the procedures laid down in the General Directions given by the Charity Commission under Section 145(5) of the 2011 Act; and
- to state whether particular matters have come to our attention
## **Basis of independent examiner's report**
Our 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 the seeking of 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 connectioin with our examination, no matter has come to our attention;
(1) which gives us reasonable cause to believe that, in any material respect, the requirements:
- to keep accounting records in accordance with s.130 of the Charities Act 2011; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 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 acounts to be reached
**9 Churchill Court, 58 Station Road, North Harrow Middlesex HA2 7SA**
**Chapmans Associates Ltd Chartered Accountants**
**page 4**