2022-03-31-accounts - The Berkshire Masonic Charity

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		Page
Report ofthe Trustees	1	to	6
Report ofthe Independent Auditors	7	to	10
Statement ofFinancial Activities
Statement ofFinancial Position		12
Notes to the Financial Statements	13	to	21
Detailed Statement ofFinancial Activities	22	to	23

	FORTH	E YEAR	ENDED 31MA	RCH 2022
					31.3.22	31.3.21
			Unrestricted	Restricted	Total	Total
			fund	fund	funds	funds
		Notes		f.	g
INCOMING RESOURCES FROM
Donations and legacies		2		2,132	2,132	650
Investment income		3	75370		75,370	70,960
Total			75,370	2,132	77,502	71,610
RESOURCES EXPENDED ON
Raising funds				24,990	24,990	24,605
Charitable acdvlties
Grants to institutions			56,769		56,769	32,133
Other			4,6$9		4,6$9	3,950
Total			61,458	24490	$6,448	60,688
Net gains on investments				131353	131,253	529,539
NET INCOME			13,912	108,395	122307	540,461
RECONCILIATION	OF FUNDS
Total funds brought forward			98,951	3,112,500	3,211,451	2,670,990
TOTAL FUNDS CARRIED FORWARD			112,863	3420,895	3,333,758	3,211,451

THE BERKSHIRE MASONIC CHARITY
STATEMENT OF FINANCIAL POSITION
31MARCH 2022
	31.3.22	31.3.21
Notes
FIXEDASSETS
Investments	3,2359641	3,129,357
CURRENT ASSETS
Debtors 9	462
Cash at bank 10	107@40	90,642
	108,402	90,642
CREDITORS
Amounts falling due within one year	(10,285)	(8,548)
NET CURRENT ASSETS	98,117	82,094
TOTAL ASSETSLESSCURRENT
LIABILITIES	3433,758	3711,451
NET ASSETS	3833,7583211451
FUNDS 13
Unrestricted funds	112,863	98,951
Restricted funds	3,220,895	3,112,500
TOTAL FUNDS	3/33,7583,211,451


4.	RAISING FUNDS
	Investment management		costs
					313.22	31.3.21
	Stockbrokers' fees				24g90	24,605
5.	CHARITABLE ACTIVITIES COSTS
					313.22	31.3.21
	Activities undertaken	directly:
	Petitions granted (Note 6)				56,769	32,133
	Secretarial expenses				60	23
	Sundry expenses				381
	Insurance				1,483	1,583
	Bank charges				113	(260)
					58,806	33,479
	Governance:
	Auditors' remuneration				2,652	2,604
					61,458	36,083
6.	GRANTS PAYABLE
					31.3.22	31.3.21
	Grants to individuals				4,951
	Grants to institutions				51,818	32,133
					56,769	32,133
	The total Grants paid to institutions			during the year was as follows:	31.322	31.3.21
					8	6
	BeFreeYoung Carers					2,000
	Berkshire Community	Foundation				2,500
	Berkshire Festival 2023				5,000	5,000
	Launchpad					5,000
	No.5 Young People				2,355
	Reading Family Aid				3,000	3,000
	The Avenue School Special Needs,			Tilehurst	2,500

The Panto Project - Windsor 2021	7,600
The Panto Project - 2022	79600
Young People and Children First		2,090
Other grants (individually less than 62,000)	23,763	12,543
	51,$18	32,133

			31.3.22	310.21
				g
Listed investments			3,110,199	3,057,280
Cash or cash	equivalents		125,442	72,077
			3,235,641	3,129,357
Additional information		as follows:		Listed
				investments
Cost or valuation
At I April 2021				3,057,280
Additions				435,994
Dtsposals				(514,328)
Revaluations				92,325
Realised Gains				38,928
At 31March	2022			3,110,199
Carrying amount
At 31March	2022			3,110,199
At 31March	2021			3,057,280
Investments	(neither listed nor unlisted) were as follows:
			31.3.22	31.3.21
			g
Cash with brokers			125,442	72,077

CREDI	TORS: AMOUNTS F	ALLING DUE WITHIN ONE	YEAR
				31.3.22	31.3.21
Accrued	expenses			10,285	8,548
ANALYSIS OFNET ASSETSBETWEEN FUNDS
				319.22	31.3.21
		Unrestricted	Restricted	Total	Tend
		fund	fund	funds	funds
Investments		8,664	3426P77	3,235,641	3,129,357
Current	assets	108,402		108802	90,642
Current	liabilities	(4403)	(6,082)	(10,285)	(8,548)
		112,863	3,220,895	3,333,758	3,211,451

MOVEMENT IN FUNDS
			Net
			movement	At
		At 1.4.21	in funds	31.3.22
Unrestricted funtls
General fund		98,951	13,912	112,863
Restricted funds
Restricted Funds		3,112,500	108,395	3,220)895
TOTAL FUNDS		3,211,451	122/07	3333,75$
Net movement in funds, included in the above are as follows:
	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
Unrestricted funds
General fund	75,370	(61,458)		13,912
Restricted funds
Restricted Funds	2 132	(24,990)	131453	108495
TOTAL FUNDS	77,502	(86,448)	131853	122,307
Comparatives for movement	in funds
			Net
			movement	At
		At 1.4.20	in funds	31.3.21
Unrestricted funds
General fund		64,074	34,877	9$,951
Restricted funds
Restricted Funds		2,606,916	505,5$4	3,112,500
TOTAL FUNDS		2,670,990	540,461	3,211,451

	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
	E		E
Unrestricted funds
General fund	70,960	(36,083)		34,877
Restricted funds
Restricted Funds	650	(24,605)	529,539	505,584
TOTAL FUNDS	71,610	(60,688)	529,539	540,461

	THE BERKSHIRE MASONIC CHARITY	THE BERKSHIRE MASONIC CHARITY
	DETAILED STATEMENT OF FINANCIAL ACTIVITIES
		FORTHE YEAR ENDED 31MARCH 2022
			31.3.22	31.3.21
INCOMING RESOURCES
Donations and legacies
Donations			1,030	595
Gilt aid			102	55
Legacies			1,000
			2,132	650
Investment income
Dividends and fixed interest receivable			75370	70,944
Deposit account interest				16
			75,370	70,960
Total incoming resources			77402	71,610
RESOURCES EXPENDED
Investment management	costs
Stockbrokers' fees			24,990	24,605
Charitable activities
Grants to institutions			56,769	32,133
Support costs
Management
Insurance			1,483	1,583
Sundries			381
Secretarial expenses			60	23
Bank charges			113	(260)
			2,037	1,346
Governance costs
Auditors' remuneration			2,652	2,604
Total resources expended			86,448	60,688
Net (expenditure)/income	before	gains and
losses			(8,946)	10,922

Realised recognised	gains and losses
Realised (losses) / gains on fixed asset
investments
Net income

31.3.22	31.3.21
3&,92&	185,432
29,9&2	196,354