2025-06-30-accounts

REGISTERED CHARITY NUMBER: 1041274

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 FOR HEREFORDSHIRE MASONIC HOUSING TRUST

• HEREFORDSHIRE MASONIC HOUSING TRUST

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30JUNE 2025

Report of the Trustees

1to3

Report of the Independent Examiner a

Receipt and Payments Account and Balance Sheet 5

• HEREFORDSHIRE MASONIC HOUSING TRUST

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 JUNE 2025

• The trustees present their report with the financial statements of the charity for the year ended 30 June 2024. The trustees have adopted a receipts and payments basis for preparing

• their accounts REFERENCE AND ADMINISTRATION DETAILS Registered Charity number 1041274

Principal address 6 Muirfield Close

Holmer Hereford Herefordshire HR6 ORU Trustees Mi | Bennett — Treasurer M T Holland independent Examiner Mir. | Rutherford The Bungalow 8 Bromley Road Ludlow | SY8 10Y Solicitors T A Matthews National Westminster Bank Chambers 13A Broad Street Leominster HR6 8TZ

----- Start of picture text -----
,
----- End of picture text -----

• Pagel -

• HEREFORDSHIRE MASONIC HOUSING TRUST

REPORT OF THE TRUSTEES

|

• FOR THE YEAR ENDED 30 JUNE 2025

• STRUCTURE GOVERNANCE AND MANAGEMENT Organisational Structure During this financial year the Board of Trustees agreed to amalgamate the assets and

• activities of this charity with the assets and activities of the Herefordshire Masonic Charity

• Association in order to create a new charity named the Herefordshire Masonic Charitable Trust. The Board has been disbanded with the exception of the Chairman and Treasurer who will remain in place until the transfer of assets nas been completed. Risk Management

• The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in piace to provide reasonable assurance against fraud and error.

OBJECTIVES AND ACTIVITIES

• Objectives and aims The objects of the charity are the relief of poor and/or distressed Masons and/or their Wives and widows who are poor and/or distressed in particular by the provision of suitable accommodation and any associated amenities especially designed or adapted to meet the disabilities and requirements of such persons in the Masonic Province of Herefordshire and

• the immediate surrounding Provinces. Charitable Activities

• The charity continued to assist three individuals with the provision of affordable housing. It also assisted with the mortgage of an individual in distress. The Trustees believe that the charity’s aims and objectives will be better served by the new Trust..

FINANCIAL REVIEW

• investment policy and performance

• The trustees adopt a low risk, secure investment policy whilst aiming to maximise returns. The majority of the charity’s funds are invested in a COIF charities deposit account. The charity received interest totalling £53,923 during the year. Reserves policy

• The trustees maintain reserves to balance the fluctuations of both incoming resources and expenditure from one year to another and to provide investment income. The trustees hold most of the funds in a COIF charities deposit account. At the year end £1,189,641 was held in that account. - Page? -

eee

REPORT OF THE TRUSTEES

HEREFORDSHIRE MASONIC HOUSING TRUST

FOR THE YEAR ENDED 30 JUNE 2025

• STATEMENT OF TRUSTEES RESPONSIBILITIES The trustees are responsible for preparing the Report of the Trustees and the financial in accordance with applicable law and United Kingdom Accounting Standards. The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provision of the trust deed requires the

• trustees to prepare financial statements for each financial year wnich give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing

• those financial statements, the trustees are required to - Select suitable accounting policies and apply them consistently - Observe the methods and principles in the Charity SORP - Make judgements and estimates that are reasonable and prudent - Use the going concern basis unless it is inappropriate to presume that the charity will continue in business

• 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 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 hence for taking reasonable steps

• for the prevention and detection of fraud and other irregularities. The trustees have complied with their duty in section 17(5) Charities Act to have due regard to guidance published by the charity commission. ON BEHALF OF THE BOARD JAE lau

• M T Holland — Trustee Date: .....2. s fe Z (2A

• Page3 -

• HEREFORDSHIRE MASONIC HOUSING TRUST

• Kyrie Street, Hereford HR1 2EU Registered Charity No 1041274 Receipts and Payments for the year ended 30th June 2025

2025 2024 Receipts Bank Interest Received 53,923.98 55,017.02 Legacy 4,024.04 0.00 Rental income 22,148.00 21,647.80 aim Total gi Income 80,096.02 76,664.82 SS ees Payments Property service charges 3,997.80 5,239.12 Agents fees 2,145.57 1,884,96 Property repairs & maintenance 386.40 4,803.81 Property Insurance 291.45 318.30 Bank Charges and admin 60.00 71.50 Legal fees 8/0.00 0.00 Donation 13,861.34 1,930.67 Total annaecO29 i /oreietiend A Expenditure 21,612.56 14,548.36 Surplus 58,483.46 62,116.46 80,096.02 76,664.32 eens Unrestricted funds at 01/07/23 1,469,524.59 1,407,408.13 Surplus for the year 58,483.46 62,116.46 penn Total inna Funds at 30th June 2025 1,528,008.05 1,469, 524.59 —————————————————————————— Balance Sheet as at 30th June 2025 HSBC 13,366.79 8,807.31 COIF 1,189,641.26 1,135,717.28 Assets - Freehold Property 195,000.00 195,000.00 - Leasehold Property 130,000.00 130,000.00 a 1,528,008.05 1,469,524.59 SASSee | hereby certify that the above accounts are correct and in accordance with the records of the Trust. Treasurer Lr .¢ fcet pet Dated: — 5th August 2025 The full report of the Trustees and Financial statements for the year ended 30th June 2025 are available to view on the Herefordshire Provincial Website or The Charity Commission Website EE oer eeenegrg cas

• REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF HEREFORDSHIRE MASONIC HOUSING TRUST FOR THE YEAR ENDED 30 JUNE 2024 202 “4 , Respective responsibilities of trustees and examiner

• The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - Examine the accounts under section 145 of the Charities Act 2011 - To follow the procedures laid down in the general directions fgiven by the Charity Commission (under section 145(5)(b) of the Charities Act 2011) and

• • To state whether particular matters have come to my attention.

• Basis of independent examiner’s statement My examination was carried out in accordance with 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 seeking explanations trom the trustees concerning any such matters. The procedures undertaken do not provide all of the evidence that would be required in an audit, and consequently | do not give an opinion 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 connection with my examination, no matter has come to my attention 1) Which gives me reasonable cause to believe that in, any material respect the requirements:

• • to keep accounting records in accordance with section 130 of the 2011 Charities Act and section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts regulations and
• • TO prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act and section 44(1)(b) of the 2005 Act. have not been met; or 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

• |, ft.YvA afc sf; Dated ...WG fzwh< - Page 4 -