Charity number." 1040230 Chatham District Masonic Trust Unaudlted Tru8tee8' report and financial statsments For the year ended 31 August 2025
Chatham Dtstrlct Masonic Tn*t Contents Page Roferonce and administratlve delalls of the Charity, Its Trustees and advlse Triistees. report Indgpendent examlneffs report Statement of financlal aclivities Balance sheet Notss to the financlal statements 7-13
Chatham Distrfct hlasonk Tr¢ Referenco and admlnlstratlve dgta115 of the Charity. Its Trustees and advisers For the year ended 31 August 2025 Trustee8 M Treasurer D H1scck D Mwrkk S Peachell. Chalr R Stanley N Stephney B R SeWaY G Fincham (appointed 3 Odober 2025) Charlty regi8tored numbgr 1040230 Prlnclpal offk• ClthaM Masonic Hall 5 Manor Road Kent ME4 &4G Accountan18 Kreston Reeves LLP Suite 2 Orchard House Ctrchard Street Canterbury Kent CT2 8AR 8anker8 Nat Wesi 148 High Street Chatharn Kent ME4 408 Indopendent Examlner Samantha Rouse FCCA DChA Kreston Reeves LLP Canterbury Pag8 1
Chatham Dlstrlct MasonSc Trust Trustees, report For the year endod 31 August 2025 The Trustees present their annual report together with the financial statements of the Charity for the year 1 September 2024 10 31 August 2025. Obje¢live5 and actlvltles a. Poll¢les and obj"•Gve8 The principle activity of the Charity is the njnning of the Masonic cent at Manor Road, Chatham. The object of the Charity is the relief of such pr dtstressed freeema$S under the Constitution of the United Grand Lodge of Ancient Free arml Accepted Masons of England or their poor and distressed vmdows and children or tor the benefit of such Masonic Charities or other non-Masoni¢ charitable institution8, societies and objects as the trustees shall in duty constituted meetings from bme io tirre direct. In setting objectives and plannlng for aclivit¢es, the Truslees have gwen due conshjeration to general guidance published by the Chanty Commission re18ting to public benefrt, irlUding the guidance 'Publlc benefit.. running a charity {PB2)'. Achlevgm?nts and p•rfomianeè . Revlow of a¢tMtkns The Charity has made a deffcit in this finan¢l period of £738 (2024.. surplu8 of £18,260), wlth Income decreasing to £42.856 {2024'. £62,890> and expenditure dreasIng to £43,594 (2024.. £44.630). We continued to support both local (Headway Medway) and nalional charIt8 (RBL Salvatlon Amy and Red Crossl during th8 year. Flnan¢Sal rnvlew a. Golng concern After making appropriate enquiries, the Trustees have a reasonable expectstion that the Charity has adequate resources to continue in operational exi81ence for the foreseeae.fUtU[e. For this reason. they ¢onts'nue lo adopt the going concern basis in preparing the finanual statements. Further details regarding the adoplh)n of the going concem basis can be found in the acrounting policies. b. RerVeS polky The Charity aims to retain a minlrrium of six months. expenditure in gerral reserves. Th18 equates to approximately £15,000. Currently the Charity has free reseNes of £30,52212024: £22.1521. Stru¢ture• goveman¢¢ and management a. Constltution Chatham DiStrt Masonic Tnt is a registsrad charity. number 1040230. and is CA)n5tituted under a Trust deed dated 28 June 1994. b. Methods of appolntment or glectlon of Trustees The management of the Charity is the responsibility of the Trustee5 who are ebected and co-opted under the tenS of the Trust deed. Page 2
Chatham Dlstrict Wlasonic Trust Trugtees. report (continued) For the year ended 31 August 2025 structure, governance and managemènt Icontinuedl c. Rlsk management The Trustees have assessed the major risks to which the Charity is exposed and are satisfied that systems and procedures are in place to mitigate exposure to the major risks. These include all health and safety risks within the ntre and adequate provision for disabled visitors and full induction of all Trustees with clear role5 defined to ensure cornplian with the appropriate legislation. Plans forfuture perfod8 The Trustees will continue to support the activities of Ihe Charity for the foreseeable future. The Charity's operations are now getting back to normal and we thus expect that things will improve greatly in the future. statement of Truste88' responsibilities Th8 Trusle8s are responsible for preparing the Trustees, report and the financial statements in accordan applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted ACCOUnng Praclicel- The law applicable lo charities in England. & Wales requires the Truslees to prepare financial statements for each financial year which give a true and fair view of the stale of affairs of the Charity and of its incoming resources and application of re$Ou$, including its InMe and expenditure, for that period. In preparing these financial statements. the Trustees are required to: select suitable accounting policies and then apply them consistenUy- observe the methods and principles of the Charities SORP IFRS 102}- make judgments and accounting estimates that are reasonable and prudenL state whether applicable UK Accounting Standards {FRS 1021 have been followed, subject lo ary material departures disclosed and explained in the financial statements., prepare the financial slatemenls on the going conrn 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 sufficaenl lo 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 35sets of the Charity and hence for taking reasonable steps for the prevention and detection of fi3ud and other irregularities. Approved by order of the members of the board rustees and signed on their behalf by.. S Peachell Chair Page 3
Chatham Dlstrlct Masonlc Trust Indopfrndent examlnefs report For the year ended 31 August 2025 Independent examinerfs report to the Trustees of Chatham District Masonlc Trust I'the Charity'l I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 August 2025. Responsiblliues and basls of report As the Trustees of the Charity you are responsible for the preparation of the accounts in accordan with the requirements of the Charities Act 2011 ('the 2011 ACVI. I report in respect of my examination of the Charity's accounts carried out under 5eGtion 145 of the 2011 Act and in ¢arying out my examination I have followed the applicable Directions given by the Charity" Commission under section 145{5llbl of the 2011 Act. Independent examinerfs statement Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference lo the AuntIng and Reporting by Charities.. Statement of Rewmmended Practi issued on 1 April 2005 which is referd ID in the extanl regulations but has been withdrawn. l understand that this has b8en don8 in order for the 8ccounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for Teporting periods beginning on or after 1 January 2019. I have completed my examination. I confirm that no matters have come to my attention in neCtIOn with the examination giving me cause lo beli8ve that in any material respect- accounting records were not k8Pt in respect of the Charity as required by section 13D of the 2011 Act. or the accounts do not accord with thos8 records., or the accounts do not comply with the applicable requirements concerning the fomi and conlent of accounts set out in the Gharities (Acc()unts and Reports) Regulations 2008 other than any requirement that the accounis give a 'true and faif view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed.. Samantha Rouse A 7n 2LTU Dated.. 18 June 2026 FCCA DChA. Kreston Reeves LLP Suite 2 Orchard House hard Street Canterbury K8nl CT2 8AR Page 4
Chatham Distrlct Masonk Tntst statement of flnancial aetivities For the year ended 31 August 2025 Unrostrfctsd funds 2025 Total funds 2025 Total funds 2024 Incom• from: Donations and legacies Investments 23,084 39,8C 42.856 42,858 Total Ineomé 42.856 42,866 62.89) Exp?ndlture on: Charitabie activites 43,594 43,594 44,630 Total oxpondlture 43,594 43,594 44,630 Not mov8mont In fund• (738) (7381 18,280 Reconclllatlon of lund8: Total fund8 brought foThvard Nel movement In fund8 70,349 1738) 70,349 (7381 52,089 18,260 Totsl fvnd• carrled forward 69,611 69,611 70,349 Thè Statement ol flnarKial activllles indJe8 all gains and losses recognised In the year. The notes on pages 7 to 13 forn part of the8e financial slatements. Page 5
Chatham Dlstrlcl MasoniG Trust Balance Sheet As at 31 August 2025 2025 2024 Flxed a88ets Tangible assets 39,089 48,197 39,089 48,197 Curronl assets Debtors Cash al bank and in hand 29.164 24,298 160 32.622 24,458 Current ljabllltles Creditor8: amunts falling due within one year (2,100) 12,3061 Nél Current as••ts 30,522 22,152 Total assets l•u curr•nt Ilabllllle8 89,611 70,349 Net a8seis ex¢ludlng p•n8lon a88•t 69,611 70.349 Tolal not U8ets 69,611 70,349 Charlty fundB Restncled fund8 Unrestricaed funds 10 10 69,611 70,349 Total fund8 69,611 70,349 The finanaal statements were approved aThJ authori9ed for Issue ty the Trustw and signed on their behalf by.. S Peacho11 Chalr The notes on pages 7 to 13 fonn part 0fth finan¢lai statements. P&¥6
Chatham Distrlct Masonlc Trust Notes to the Ilnan¢lal slatem¢nts For the yèar ended 31 Au9USt 2025 Gonerdl inforniation Chatham DIStr Masonic TrLfSt is a regKstered charity. number 1040230, and is nstItuted urbder a Trust deed. The address of the registered office is given in the Charity infom)atton on page 1 of these financi81 stalemenls. The nature of the charits operalK)s and princlpal activities are set.oul on page 2 of these financiai statements. Accovntlng poll¢l•o 2.1 Basls of preparatlon of flnanclal statemènts The finaal statements have been prepared in ats))rdance vthh the Charities SORP IFRS 1021- Accounting and Reporting by Charitles.. Statement of Recommended PractiTr applicable to charities preparing their acnts in accordance wlth the Financial Reporting Stsndard applicable in th& UK and Reputs1 of Irelarbj (FRS 102} (&ffectNe 1 January 20191. the Financial Reporbng Standard applicable in the UK aThJ Republ of Ireland (FRS 1021 and the Charilies Act 2011. The financlal statements are presented in British Steding and are rounded to the nearest Pound. Chatham District Masonic Trust meets the definltion of a public benefft entity und8r FRS 102. Assets and liabilib'es are initially recognised al histormxl cost or traw¢tTh valuè unlèss othep•vi$e stated In the relevant accountr'ng policy. 2.2 Golng COnM The Truste assess whether the use of going concern is appropriate l.e. whether there are any materiai uncertainties related to everts or conditions that may cast significant doubt on the ability of the Charity to continue as a going ¢orKem. The Trustees make this assessment In respect of a perlod of at least one year from the dale of authori58 of the ftnancial statements and have concluded that the Chanty has •Jequate resources lo continue in opetabonal existen for thè foreseeable future and there are no material unrtain.e5 about the Charity's ability to c>)ntlnue as going concern, thus continua to adopt the going concem basis of antirj in preparing tha 2.3 Incom• AJI income is rec(sned once the Charity has entitlement to the income, St is probable that the tncome will be received and the amount of incorre reCeab can be measured reliably. Income tax recoverable in rdakn to investment Income is recognised at the time the Inv88tment incorne is receivable. 14 Expendlture Expenditure is recoJnBed once there is a legat or constrLtclive obllgation to transfer economic benefrt to a third paty, it is probable that a transfer of econom benefits VAII be required in settlement and the amount of the obligation can be measured relNgbly. Expenditure on charitable actiwtss is incurred on diredty undertaking the activities which further the Charitys objectives, as well as any associated support costs. All expenditure is indusive of irrecoverable VAT. Page 7
Chotham Dlstrlct Pllasonlc Trust Notes to the financial stat•m•nts For the year ended 31 August 202S Accountlng policies (continuod) 2.5 TangIb red assets and d•pr8claik Tangible fixed assets c05tiTr3 £500 or more are capitalised and recognised when future economlc benefits are prObate and the cost or value of the asset can be measurad raliably. Tangible fixed assets are inilialty rwnised at cost. After recconition, under the $t model, tangible fixed assets are measured at cost sS accumulated depreciation and any accumulated impaim)ent losses. All costs incJJrred to bring a tangib fixed asset into Its intended working condition should be included in the measUremt of cosL A remew for impairment of a fixed asset Is carrled out If events or changes in arcurnstances indicete that the carying value of any fixed asset may Tr)t be recoverable. ShortlalLs been the carrying value of fixed assets and their recovera0 amounts are recognised as impairments. Impainnenl losses are re)gnised In the Statement of financlal &tivities. Depredatton Is charyed so as to albcate the cyjst of tangible fixed assets less their residual value over their estlmated useftjl Ilves, . Depredation Is provkled on the folknthing bases.. Fre8hold property Plant arKJ machinery Flxtures and fittlngs - 50 yeats straight line - 4 years or 10 years strdight line 10 years $traylrt line 2.8 Dobtorn Trade and other debtors are recognlsed at fv settbment amount after any trade dlscount offered. Prepayments are valued at the amtyjnt prepald net of any trade discounts due. 17 Cash at bank and In hand Cash at bank and in hand indudes and ¥hryt4erm hlghty Ihiukl Investments with a short maturity of three months or s$ frorn the date of acquisition or opening of the deposit or similar a¢unt. 2.8 Uabllltlos and prov151ons Llabi1th88 are Tewntsed when there is an OblatiOn at the Balance sheet date as a result of 3 p88t event, il is probatre that a transfer of economic benefft will be required in settkment, and the amount of the settlernnt can be esttmated reliabty. Liabilrties are recognised at the amount that the Charity anticipates it wll pay to settl8 the debl or the amount it ha5 received a5 ajvanced payments ftx the 90clS or 8ervices it must provide. Provisions are rne8sured at the best estimate of the amunts required to settle the oblvJalion. Where the effect of the time value of money is material. the provisKJn is based on the present value of those amounts, discounted at the wfrtax dk%count rate that reflects th8 risks specific to the liability. The unwinding of trE discount is rErognised in the Statement of financkql *Nittes as a finan cosL 2 Flnancial instruments The Charity onty has fin8nwl assets and financial liablities of a thd Ihal qual as basi¢ financial instruments. Basic financial instrunnts are infoally recognised at transaction v81ue and gubsequenuy measured at their setuement value the excepb'on of bank loans which are subsequentiy measured at amortised cosl using the effective interest methLhJ. Page 8
Chatham District Ma80nic Trust Notes to the financial statements For the year &nd8d 31 August 2026 Accountlng pollcles (contlnued 2.10 Fund accounllng General funds are unrestricted funds which are available for use at the discretion of the Trustees In furtherance of the gerral objectives of the Charity and which have not ten designated for other purposes. Investment income. gains and losses are allocated to the appropriate fund. In¢ome from donatlons and legacies Unrestricted funds 2025 Total funds 2025 Total funds 2024 Donations Membership fees and other similar income 22,732 352 23,084 Total 2024 23,084 23,084 Invostment Income Unrestricted funds 2025 Total funds 2025 Total funds 2024 Income from property Bank interest 42.856 42,856 39,798 42,856 42,856 39,806 Totrdl 2024 39,806 39,806 Analysls of expendlture by.activlties Support costs 2025 Total funds 2025 Total fvnds 2024 Charitable activities 43,594 43,694 44,630 Total 2024 44,630 44,630 Page 9
Chatham Dlstrict Masonic Trust Notes to the financlal statements For the year endod 31 August 2025 Analysis of expenditure by a¢tMtles {continued) Analy¥i5 of support C08ts Charilabl8 aGlfvities 2025 Total funds 2025 Total nds 2024 Oeprecaatic Generd expenses, licences etc. Ac¢ountancy fees Rates and water Insurance Light and heat Repairs and mairrtenance Premises expenses Bank charges Equipment hire 9,107 9,107 4,712 1.1C 1,208 4,25 2,799 23,5 3,403 3.529 12 2,11Y) 2,100 4.368 269 11087 7J34 3,189 2.869 11.887 7.334 3,189 1,856 43.594 43.594 44,630 Total 2024 44.630 44,630 Trustegs. remunerallon and oxpenses Durrng the year, no Trustees recaved any remuneration or other beneffts (2024 - £NIL). During the year ended 31 August 2025. no Trustee expertses have been incurred (2024- £NIL). Tanglble Ilxed assots Freehold Pknnt and Fixturos and pn)perty machlnery ffttings Total Cost or valuatlon At 1 September 2024 26.598 64A62 114 115,174 At 31 August 2025 26.598 64A62 24.114 114174 Depreciation At 1 September 2024 Charge for the year 37,074 8,249 2217 327 66.977 9,108 532 At 31 Aust 2025 7,618 45,323 23.144 76.085 Page 10
Chatham District Masonlc Tnt Notes to thfr flnanclal statements For the year ended 31 August 2025 Tangible flxed assets Icontlnued> Freehokl property Plant and Flxtures and machlnery fittings Total Net bookvalue At 31 August 2025 18 19,139 39,089 At 31 August 2024 19,512 27,388 1.297 48,197 Dobtors 2025 2024 Due thIn one year Trade debtors 29.164 24,298 29.164 24,298 Creditors: Afflounts falling due wlthin one year 2025 2024 Amals and deferred incow 2,100 2,3C Pèp11
Chatham Dlstrlct Pllasonlc Trust Notes to the financlal statements For the year ended 31 August 2025 10. Statement of funds stalèmènt of fvnd$ - Current year Balance at 1 September 2024 BalanGe at 31 August 2025 Incomo Expendlturo Unrestrlcted lund8 General funds 70,349 42,856 (43,5941 69.611 stalement of funds - prlor year Balance at 31 August 2024 1 September 2023 Income Exp8nditure Unrestrlcted funds General funds 52,089 62,890 (44,630> 70,349 11. Anaty•l$ of not assets b8t*wn funds Analy818 of not as80ts belvnen fund8 - curr•nt yo•r UnrKtrkt¢d funds 2025 Total funds 2025 Tan9ible fixed assets Current assets Creditors due within one yegr 39.089 32,622 (2,100} 39,089 32,622 (2,1001 Total 69,611 69,611 Paje 12
Chatham D18trkt Masonic Trust Notes to the financial statements For the year ended 31 August 2025 11. AnatystG of net assets betw•en funds" (continued) Anatysis of n•t assets bot¥rn•n funds- prior year Unrestricted funds 2024 Totsl fund$ 2D24 Tangible fixed assots Current assets Creditors due within one year 48,197 24,458 {2,306) 48,197 24,458 I2,3() Total 70,349 70,349 12. Relatsd party trans410n8 Durlng the prlor year, the Charity recer4ed Cumulative donations of£30 from 1 Trusteè. The Charity has not 8rrtered into any other rdated party transxtions during the current or prfor flnanclal year. and at the Balance Sheet dat8 th8re are no balan$ outstanding with any related Part6. Page13