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 H1scc￿k
D Mwrkk
S Peachell. Chalr
R Stanley
N Stephney
B R Se￿WaY
G Fincham (appointed 3 Odober 2025)
Charlty regi8tored
numbgr
1040230
Prlnclpal offk•
Cl￿thaM 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"•G￿ve8
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 p￿r 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, ir￿lUding 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 d￿reasIng to £43,594 (2024.. £44.630).
We continued to support both local (Headway Medway) and nalional charIt￿8 (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 foreseea￿e.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. R￿erVeS polky
The Charity aims to retain a minlrrium of six months. expenditure in ger*ral 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 DiStr￿t Masonic Tn￿t 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
te￿nS 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 ACCOUn￿ng
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 In￿Me 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 con￿rn 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 A￿untIng and Reporting by Charities.. Statement of Rewmmended Practi￿ issued on 1 April
2005 which is refer￿d 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 ind￿Je8 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 charit*s 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 fina￿al 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 ac￿nts 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¢t￿Th valuè unlèss othep•vi$e stated In
the relevant accountr'ng policy.
2.2 Golng COn￿M
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 un￿rtain￿.e5 about the Charity's ability to c>)ntlnue as
going concern, thus continua to adopt the going concem basis of a￿￿ntir￿j in preparing tha
2.3 Incom•
AJI income is rec(sn￿ed once the Charity has entitlement to the income, St is probable that the
tncome will be received and the amount of incorre reCe￿ab￿ 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￿ r￿ed assets and d•pr8claik
Tangible fixed assets c05tiTr3 £500 or more are capitalised and recognised when future economlc
benefits are prObat￿e 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 measUrem￿t 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 be￿en the carrying
value of fixed assets and their recovera￿0 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 Obl￿atiOn at the Balance sheet date as a result of 3 p88t
event, il is probatr￿e 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 90c￿lS 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 instrun￿nts 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 ger*ral objectives of the Charity and which have not t*en 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
2￿69
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
22￿17
327
66.977
9,108
532
At 31 A￿ust 2025
7,618
45,323
23.144
76.085
Page 10

Chatham District Masonlc Tn￿t
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 trans4￿10n8
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 Part￿6.
Page13