Charity number: 1040230
Chatham District Masonic Trust
Unaudited
Trustees. report and financial ststements
for the year ended 31 August 2024

Chatham District Masonic Trust
Contents
Page
Reference and administrative detsils of the Charlty. its Trustees and Advisers
Trustees, report
Independent examiner's report
Statement of financlal activities
Balance sheet
Notes to the flnancial statements
7-14

Chatham Distrlct Masonic Trust
Reference and administrative details of the Charity. its Trustees and Advlsers
for the year ended 31 August 2024
Trustees
J V Whyman (resigned 3 November 2023)
M Cook. Treasurer
D Hiscock
D Merrick
S Peachell. Chairman
R Stanley
N Stephney
B R Selway
Charity registered number
1040230
Princlpal office
Chatham Masonic Hall
5 Manor Road
Chatham
Kent
ME4 6AG
Secretary
G Fincham
Accountants
Kreston Reeves LLP
Chartered Accountants
37 St Margaret's Street
Canterbury
Kent
CT12TU
Bankers
Nat West
148 High Street
Chatham
Kent
ME4 4DB
Independènt Examiner
Samantha Rouse FCCA DChA
Krestcn Reeves LLP
37 St Margaret's Street
Canterbury
Kent
CT12TU
Page 1

Chatham Dlstrlct Masonlc Trust
Trustees. report
for the year ended 31 August 2024
The Trustees present their annual report together with the financial statements of the Charity for the year from 1
September 2023 to 31 August 2024.
Objectives and activities
. Policies and objectives
The principle activity of the Charity is the running of the Masonic cent￿ at Manor Road, Chatham. The object of
the Charity is the relief of such poor distressed freeemasons under the Constitution of the United Grand Lodge of
Ancient Free and Accepted Masons of England or their poor and distressed widows and children or for the
benefit of such Masonic Charities or other non-masonic charitable instttutions. societies and objects as the
trustees shall in duly constituted meetings from time to time direct.
In setting objectives and planning for activities. the Trustees have given due consideration to general guidance
published by the Charity Commission relating to public benefiL induding the guidance 'Public benefit: running
charity (PB2)'.
Achievements and perforniance
. Review of actlvltles
The Charity has made a surplus in this financial period of £18,260 (2023= deficit Df £14,762), income
increasing to £62,890 {2023: £42,249) and expendtture decreasing to £44,630 (2023.. £56,975).
We conkn'nued to support toth local (Heattway Medway) and national charities (RBL Salvation Anny and Red
Cross) during the year.
Flnancial review
a. Going concem
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate
resources to continue in operational existence for the foreseeable fvture. For this reason, they continue to adopt
the going COn￿M basis in preparing the financial statements. Further details regarding the adoption of the going
con￿rn basis (an be found in the accounting poltcies.
b. Reserves policy
The Charity aims to retain a tninimum of six months. expenditure in general reserves. This equates to
approximately £15.000. Currently the Charity has fr￿ reSer*￿S of £22,152 (2022: £22,249).
stNcture, governance and management
a. Constitutlon
Chatham District Masonic Trust is a registered charity. number 1040230, and is constituted under a Trust deed
dated 28 June 1994.
b. l¥qethods of appointment or election of Trustees
The management of the Charity is the resFonsibilty of the Trustees who are elected and co-opted under the
terms of the Trust deed.
Page 2

Chatham District Masonlc Trust
Trustees. report (continued)
for the year ended 31 August 2024
Structure. governance and management (contlnued)
c. Risk management
The Trustees have assessed the major risks to whith the Charity is exposed and are satisfied that systems and
procedures are in pla￿ to mitigate exposure to the major risks. These include all heaFth and safety risks within
the centre and adequate provision for disabled visitors and full induction of all Trustees with clear roles defined to
ensure Complian￿ with the appropriate legislation.
Plans for future periods
The Trustees will continue to support the activities of the Charity for the foreseeable future. The Chariws
operations are now getting back to normal and y￿ thus expect that things will improve greatly in the future.
Statement of Trustees. resF)onsibilities
The Trustees are responsible ft)r prepartng the Trustees, report and the financial statements in accordance wth
applicable law and United Kingdom Accounting Standards (United ￿ngdoM Generally Accepted Accounkn'ng
Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial ststements for
each financial which give a true and fair view of the state of affairs of the Charity and of its income and
application of reSoUr￿s, including rts income and expenditure, ft)r that period. In preparing these financial
statements, the Trustees a￿ required to:
select suitable accounting policies and then apply thetn consistently:
observe the methods and principles of the Charities SORP {FRS 102)"
make judgements and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material
departures disclosed and explained in Ihe financial ststements.,
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the
Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Charity's transactions and 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 2011, the Charity
(Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for
safeguarding the assets of the Charity and hen￿ for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Approved by order of the members of the tx>ard of Trustees and signed on their behalf by:
S Peachell
Chairman
Date:
Page 3

Chatham District Masonlc Trust
Independent examlnets report
for the year ended 31 August 2024
Independent examlnels report to the Trustees of Chatham District Masonic Trust (Ihe Charity.)
I report to the Charity Trustees on my examination of the accounts of the Charity for the year ended 31 August
2024.
Responslbilities and basls of report
As the Trustees of the Charrty you are responsible for the preparatron of the accounts in accordance with the
requirements of the Charities Act 2011 ('the 2011 ACY).
I report in respect of my examination of the Charitys accounts carried out under section 145 of the 2011 Act and
in carrying out my examination I have followed Ihe applicable Directions given by the Charity Commission under
section 145(5)(b) of the 2011 ACL
Independent examinerfs statement
Your attention is drawn to the fact that the Charity has prepaied the accounts in accordan￿ wth Accounting and
Reporting by Charities." Statement of Recommended PraCi1￿ applicable to charities preparing their accounts in
accordance with the Finan￿21 Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in
preferen￿ to the Accounting and Reporting by Charities: Ststement of Recommended Practice issued on 1 April
2005 which is referred to in the extant regulations but has been withdrawn.
l understand that this has been done in order for the accounts to provide a true and fair view in accordance with
the Generally Accepted Accounting Practi￿ effective for reporting periods beginning on or after 1 January 2019.
I have completed my examination. I confinn that no matters have come to my attention in connection Mfjth the
examination giving me cause to believe that in any material respect
accounting records were not kept in respect of the Charity as ￿qUired by section 130 of the 2011 A¢. or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) RegulatTons 2008 other than any requirement
that the accounts give a 'true and faif view which is not a matter considered as part of an independent
examination.
I have no cOn￿mS and have come across no other matters in connection with the examlnation to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed:
Dated: 24 June 2025
Samantha Rouse
FCCA DChA
Kreston Reeves LLP
Chartered Accountants
37 St Margarevs Street
Canterbury
Kent
CT12TU
Page 4

Chatham Dlstrlct nfiasonic Trust
statement of financlal activities
for the year ended 31 August 2024
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Note
Income from:
Donations and legacies
Investments
other income
23,084
39.806
23.084
39.806
6,138
35,351
760
Total income
62,890
62,890
42,249
Expendlturé on:
Charitable activities
44,630
44,630
56,975
Totsl expendlture
44,630
44.630
56,975
Net movement In fund8
18,260
18.260
(14,726)
Reconciliation of funds:
Total funds brought forward
Net movement In funds
52,089
18,260
52,089
18,260
66,815
(14,726)
Total funds carried forward
70,349
70,349
52,089
The Statement of flnancial activltles Includes all galns and losses recognised In the year.
The notes on pages 7 to 14 form part of these financlal stat8m8nts.
Page 5

Chatham District Masonic Trust
Balance sheet
as at 31 August 2024
2024
2023
Note
Fixed assets
Tangible assets
Current assets
48.197
29,840
Debtors
C8sh at bank and in hand
24,298
160
16,993
6,385
24,458
23,378
Creditors.. amounts falling due within one
year
10
(2,306
(1,129)
Net current a65ets
22,152
22,249
Total net assets
70,349
52,089
Charity funds
Unrestricted funds
11
70.349
52,089
Total funds
70,349
52,089
The financlal statements were approved and authorised for issue by the Trustees and signed on their behalf by:
S Peachell
Chairman
Date..
The notes on pages 7 to 14 fomi part of these financlal statements.
Page 6

Chatham Distrlct Masonic TTUSt
Notes to the financial ststements
for the year ended 31 August 2024
General Snfomiatlon
Chatham District Masonic Trust is a registered charity, number 1040230, and is constituted under a Trust
d￿d. The address of the registered office is given in the Charity information on page 1 of these financial
statements. The nature of the charities operations and principal activities are set out on page 2 of these
financial statements.
Accounting policies
2.1 Basis of preparatlon of financial statsments
The financial statements have been prepared in accordan￿ viith the Charities SORP (FRS 102) -
Accounting and Reporting by Charrties: Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Chatham District Masonic Trust meets the definition of a public benefit entity under FRS 102. Assets
and liabilities are initially recognised at historical cost or transaction value unless othetwise stated in
the relevant accounting policy.
The financial 8tatements are presented in British Sterling and are rounded to the nearest Pound.
Chatham DISt￿t Masonic Trust meets the defsnition of a public benefit entity under FRS 102. Assets
and liabilities are initially recognised at histori￿1 cost or transaction value unless other¥vise stated in
the relevant accounting policy.
2.2 Going concern
The Trustees assess whether the use of going con￿rn is appropriate l.e. whether there are any
material uncertainties related to events or conditions that may cast significant doubt on the ability of
the Charity to continue as a going concem. The Trustees make this assessment in respect of a
period of at least one year from the date of authorisation of the financial ststements and have
concluded that the Charity has adequate resources to continue in operational existence for the
foreseeable future and there are no material uncertainties about the Charity's ability to continue as a
going concem, thus they continue to adopt the going concern basis of accounting in preparing the
financial statements.
2.3 Income
All income is recognised once the Charity has ents"tlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
Income tax recoverable in relation to investment income is recognised at the time the investment
Income is receivable.
Other income is recognised in the period in vthich it is receivable.
Page 7

Chatham District Masonic Trust
Notes to the flnanclal statements
for the year ended 31 August 2024
Accounting policies (continued)
2.4 Expendlture
Expenditure is recognised On￿ there is a legal or constructNe obligation to transfer economic benefit
to a third party, it is probable that a transfer of economic beneffts will be required in settlement and
the amount of the obligation can be measured reliabty.
Expenditure on charitable activities is incurred on d1￿ctlY undertaking the activtties which further the
Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.5 Tanglble fixed assets and depreciation
Tangible fixed assets costing £500 or more are capitslised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed a&8ets are initially recognised at cost. After recognition, under the cost model, tangible
fixed a&8ets are measured at cost less ￿uMulated depreciation and any accumulated impairment
losses. A]1 costs incurred to bring a tsngible fixed asset into its intended working condition should be
included in the rn&qsurement of o)st.
A review for impairment of a fixed asset is Gatried out if events or changes in circumStan￿S indicate
that the carrying value of any fixed asset May not be recoverable. Shortfralls betsveen the carrying
value of fixed assets and their recoverable arnounts are recognised as impairments. Impairment
losses are recognised in the Statement of financial activittes.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives, usirvJ the straight-line method.
Freehold property
Plant and machinery
Fixtures and fittings
50 years straight line
4 years or 10 years straight line
10 years straight line
2.6 Interest recelvable
Interest on funds held on deposit is included when re￿1vable and the amount can be measured
reliably by the Charity. this is nonyjally upon notification of the interest paid or payable by the
institution with whom the funds are deposited.
2.7 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.8 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investrnents with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account
PaJe 8

Chatham District Masonic Trust
Notes to the flnancial statements
for the year ended 31 August 2024
Accountlng policies Icontlnued)
2.9 Liabllltles and provislons
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event. it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the
amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material. the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
2.10 Flnanclal Instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as baslc flnancial
Instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value.
2.11 Fund accountlng
General funds are unrestriGted funds which are available for use at the discretion of the Trustees In
furtherance of the general objectives of the Charity and which have not been designated for other
purposes.
Income from donations and 18gaclas
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Donations
Membership fees and other similar income
22.732
352
22,732
352
5,700
438
23,084
23,084
6,138
Total 2023
6,138
6,138
Page 9

Chatham District Masonic Trust
Note8 to the financlal statements
for the year ended 31 August 2024
Investment Income
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Income from property
Bank interest
39,798
39,798
35.306
45
39,806
39,806
35,351
Total 2023
35,351
35.351
Othor Income
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Miscellaneous income
760
Total 2023
760
780
Analysls of expendlture by activities
Support
costs
2024
Total
funds
2024
Total
funds
2023
Charitable activities
44,630
44,630
56.975
Total 2023
56.975
56,975
Page 10

Chatham Dlstrict Masonlc Trust
Notes to the financial Statements
for the year ended 31 August 2024
Analysis of expendlture by actlvltles Icontlnued)
Analysls of support costs
Unrestrlcted
funds
2024
Total
funds
2024
Total
funds
2023
Depreciation
General expenses, licences etc.
Accountancy fees
Rates and water
Insurance
Llght and heat
Repairs and maintenan
Premises expense8
Loss on disposal of r￿ed assets
Bank charges
Donations
4,712
1,106
1,208
4,296
2,799
23,565
3,403
3,529
4,712
1.106
1,208
4.296
2,799
23.565
3N03
3,529
4,888
587
1,098
4,758
1,973
27,327
11,692
4,132
420
12
12
100
44,630
44,630
58,975
Total 2023
56,975
56,975
Trustees, remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).
During the year ended 31 August 2024. expenses totalling £NIL were reimbursed or paid directly to
Trustees (2023 - £301 to 2 Trustees). T.he expense5 in the prior year related to repairs and renewals.
Page11

Chatham District Masonlc Trust
Notes to the financial statements
for the year ended 31 August 2024
Tangibl• fixod assets
Freehold
property
Plant and Fixtures and
machinery
fittings
Total
Cost or valuation
At 1 September 2023
Additions
26,598
41.393
23.069
24.114
92,105
23.069
At 31 August 2024
26,598
64A62
24,114
115,174
Depreclatlon
At 1 September 2023
Charge for the year
34.121
2.953
21,590
1,227
62.265
4,712
532
At 31 August 2024
7,086
37.074
22,817
66,977
Net book value
At 31 August 2024
19.512
27,388
1,297
48.197
At 31 August 2023
20,044
7,272
2,524
29,840
Debtors
2024
2023
Due wlthln one year
Trade debtors
24.298
16.993
24,298
16,993
10. Creditors: Amounts falllng due within one year
2024
2023
Trade creditors
Accruals and deferred income
31
1,098
2.306
2,306
1,129
Page 12

Chatham District Masonic Trust
Notes to the financial statements
for the year ended 31 August 2024
11. Statement of funds
Statement of funds - current year
Balance at 1
September
2023
Balance at
31 August
2024
Income Expendlture
Unrestricted funds
General funds
52.089
62,890
(44,630)
70.349
statement of funds - prior year
Balance at
1 September
2022
Balance at
31 August
2023
Income Expendtture
Unre8trl¢ted funds
General funds
66.815
42.249
(56,975)
52,089
12. Analysis of net assets between funds
Analysls of net assets between funds - current perlod
Unrestrlcted
funds
2024
Total
funds
2024
Tangible fixed as8ets
Current assets
Creditors due within one year
48,197
24,458
{2,306)
48.197
24,458
12,306)
Total
70,349
70,349
Page 13

Chatham District Masonic Trust
Notes to the financial statements
lor the year ended 31 August 2024
12. Analysis of net assets bet￿On funds Icontlnued
Anatysis of net assets beiwoen funds - prlor perl¢xl
Unrestricted
funds
2023
Total
funds
2023
Tangible fixed assets
Current assets
Creditors due within one year
29,840
23,378
(1,129)
29,840
23,378
(1,129)
Total
52,089
52,089
13. Related party tran8actlon8
During the year, the Charity received cumulative donations of £30 from 1 Trustee.
The Charity has not entered into any other related party transactions during the current or prlor financlal
year, and at the Balance Sheet date the￿ are no balan￿S outstanding with any related parties.
Page 14